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"value": "Note 01 General informationThe Atea Group (\u201cAtea\u201d) is the leading supplier of IT infrastructure solutions in the Nordic and Baltic countries. Atea is present in seven countries \u2013 including Norway, Denmark, Sweden, Finland, Lithuania, Latvia, and Estonia.The principal activities for the Group\u2019s various business areas are described in more details in Note 5 \u2013 Segment information.Atea ASA is a public limited company that is registered and domiciled in Norway. The office address is Karvesvingen 5, Oslo. Atea ASA is listed on Oslo Stock Exchange and had 8,251 shareholders as of 31 December 2022, compared with 8,573 shareholders at the start of the year.These consolidated accounts were approved by the Board of Directors on the 29 March 2023. Note that there may be figures and percentages that do not always add up correctly due to rounding differences.Note 02 Summary of significant accounting principlesBasis of the consolidated financial statementsThe consolidated financial statements of Atea have been prepared in accordance with International Financial Reporting Standards (IFRS), as determined by the EU, and include Atea ASA and subsidiaries in which Atea ASA, directly or indirectly, has a controlling interest through ownership interests or agreements. The consolidated finan-cial statements have been prepared under the historical cost basis and modified by any revaluation of assets and liabilities at fair value through profit or loss according to the policies for the relevant areas. All the figures are presented in NOK and rounded to the closest million. Notice is given of any exceptions.02.1 Accounting Policies, Changes in Accounting Estimates and ErrorsAdoption of new and revised International Financial Reporting Standards (IFRS) a) New and amended standards adopted by the GroupChange in accounting policy due to Agenda Decision from IFRS Interpretations Committee: Application of principal / agent criteria in IFRS 15 revenue from contracts with customersWith reference to Note 2 in the 2021 Annual Report.On April 20, 2022, the IFRS Interpretations Committee approved an Agenda Decision which provides guidance as to how a software reseller might apply the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d to the resale of standard software to a customer. The decision has implications for whether revenue from the resale of standard software is recognized on a gross or net basis under IFRS 15. The decision can also be applied to the resale of standard vendor services such as extended warranties. In its historic accounts, Atea has determined that it acts as a principal in the resale of standard software and vendor services and has recognized revenue from these products and services on a gross basis (with gross invoiced sales reported as revenue, and costs of the resold products reported as cost of sales).Under the new guidance from the IFRS interpretations committee, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea has implemented a change to its accounting policy and recognized revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue).The decision to change its accounting policy to conform with the Agenda Decision of the IFRS Interpretations Committee requires a restatement of prior years\u2019 accounts under IAS 8. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Revenue is reduced by NOK 12.8 billion\u2022 Cost of sales is reduced by NOK 12.8 billion\u2022 Gross profit, operating profit, net profit after tax, balance sheet and cash flow statement are unchanged.Atea will continue to report gross invoiced sales by product line and country in future financial reports as an Alternative Performance Measure (APM).Amended historic income statements from 2015 \u2013 2021 can be found at the following location: www.atea.com/accounting-policy-change-2022/No other standards adopted by the Group for the financial year beginning on or after 1 January 2022 have a material impact on the Group.b) Prior period ErrorsChange in equity in the opening balance as at 1 January 2021The equity in the opening balance as of 1 January 2021 has been changed due to prior period accounting errors. The errors are due to historical calculation of deferred tax assets in Atea Denmark related to goodwill, resulting in understated deferred tax liabilities. Because the errors have accumulated over multiple years, it has been impracticable to allocate the period-specific effects of the errors to specific years. Consequently, the opening balance sheet of the comparison financial period to 31 December 2021 has been restated to reflect adjustments relating to all prior years. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Deferred tax expense is increased by NOK 3 million.\u2022 Profit for the period is reduced by NOK 3 million.\u2022 Earnings per share and diluted earnings per share is reduced by NOK 0.03 per share.\u2022 Deferred tax liabilities opening balance 1 January 2021 is increased by NOK 20 million.\u2022 Retained earnings in the opening balance 1 January 2021 is reduced by NOK 20 million.c) New standards, amendments and interpretations not yet adoptedSeveral new standards and amendments to standards and interpretations are effective for annual periods beginning on or after 1 January 2023. There are no IFRS or IFRIC Interpretations that are not yet effective that would be expected to have a material impact on the Group.02.2 Critical accounting estimates and judgmentsThe preparation of accounts in accordance with IFRS requires use of certain critical accounting estimates. In addition, the application of the Atea\u2019s accounting principles requires that the management exercise judgment. Areas that contain a high degree of such discre-tionary assessments, or a high degree of complexity, or areas where the assumptions and estimates are of significance to the consolidated accounts are described separately. This applies to the valuation of goodwill (Note 13), valuation of deferred tax assets (Note 10) and presentation of Revenue (Note 2.1b). Changes to accounting esti-mates are included in the accounts for the period in which the change occurs. See also Note 4 for more explanation.02.3 Consolidation principles02.3.1 SubsidiariesSubsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.02.3.2 Business combinationsAtea uses the acquisition method to account for the acquisition of subsidiaries. Consideration for the acquisition of subsidiaries is measured at the fair value of the transferred assets, obligations assumed, and equity instruments issued. The fair value of any assets or obligations that are contingent on the agreement is also included in the consideration. Identifiable assets and liabilities are recognized at fair value on the acquisition date. Expenses related to business combinations are recognized when they are incurred. Correspondingly, if there were to be a discrepancy between the esti-mated fair value based on the conditional settlement and fair value, and this cannot be attributed to new information on the fair value or more than 12 months passing from the takeover, the difference shall be recognized in the income statement.02.3.3 Intercompany transactionsIntercompany transactions, balances, and unrealized gains on trans-actions between Group companies are eliminated. The accounting principles for subsidiaries are amended as required in order to be consistent with Atea\u2019s accounting principles.02.3.4 AssociatesAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s Share of the profit or loss of the investee after the date of acquisition. 02.4 Comparative figuresComparative figures for previous years are changed in the event of significant changes in accounting principles. If changes are made in classifying and grouping accounting items, the comparative figures are changed accordingly. This also applies when presenting discontinued operations on separate lines in the income statement (the corresponding figures for the balance sheet are not changed).Historical figures are not restated in the event of changes in accounting principles.02.5 Segment reportingA segment is a portion of the business operations that delivers prod-ucts or services that are subject to a risk and return that are distinct from that of other business areas. In the segment reporting, the internal sales between the various segments are eliminated.Atea\u2019s business segment reporting is primarily by geography. A geographical business segment is engaged in providing products or services within a country or region that are subject to risks and returns that are different from other geographical segments.The Group\u2019s executives (CEO/CFO) perform financial planning and business control in each geographical business segment as well as in separate shared service units that deliver products and services internally to other geographical segments.02.6 Foreign currency translation02.6.1 Functional and presentation currenciesItems included in the financial statements of each of the Atea Group\u2019s entities are measured primarily using the currency of the primary economic environment in which the entity operates (the functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional and presentation currency of Atea ASA.02.6.2 Transactions and balance sheet itemsForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement.02.6.3 Group companiesThe results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows:1. Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet.2. Income and expenses for each income statement are translated at accumulated average monthly exchange rates during the financial year. 3. All resulting exchange differences are recognized in OCI and specified as a separate component of equity.On consolidation, exchange differences arising from the translation of the net investment in foreign entities, and of borrowings and other currency instruments are entered directly in OCI. When a foreign busi-ness is sold, the associated exchange difference is entered directly in OCI through profit and loss as part of the gain or loss on the sale.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate.02.7 ClassificationAssets are classified as current when intended for sale or consump-tion in the normal operating cycle, or held primarily for the purpose of being traded, or expected to be realized within twelve months, or classified as cash or equivalents. All other assets are classified as non-current. Liabilities are classified as current when expected to be settled in the normal operating cycle, or held primarily for the purpose of being traded, or due to be settled within twelve months, or there are no unconditional rights to defer settlement for at least twelve months. All other liabilities shall be classified as non-current.02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.02.8.2 Leases02.8.2.1 As a lesseeAt inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether:\u2022 the contract involves the use of an identified asset, this may be specified explicitly or implicitly and should be physically distinct or represent substantially all the capacity of a physically distinct asset. If the supplier has a substitution right, then the asset is not identified.\u2022 the Group has the right to obtain substantially all the economic benefits from use of the asset thorough the period of use, and\u2022 the Group has the right to direct the use of the asset. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially meas-ured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commence-ment date, plus any initial direct costs incurred.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impair-ment losses, if any.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease, or if that rate cannot be readily determined, the Groups incremental borrowing rate (IBR). The Group does not have any variable lease payments. The Group includes an extension of the contracts in the lease valuation if it is reasonably certain that the Group will extend the contracts (See Note 19). From practical perspective and to avoid mistakes single discount rate will be used to portfolio of leases. Different IBR were estimated for portfolios based on economic environment. IBR for the different portfolios is based on information about credit spreads which the Group believes are relevant to compare with an interest rate that would be achieved when financing similar assets. IBR will be calculated separately on contact by contract basis for leases which do not fit to portfolios.Short term leases and leases of low-value assets:The Group has elected not to recognise the right-of-use assets and liabilities for short-term leases of equipment and low value assets with an underlying value of USD 5,000 or less when they are new. This is not related to Financial sub-leases. The Group did not make any adjustments in lease terms or modi-fication of lease contracts during the periods presented that have significantly affected the lease liability and corresponding right-of-use assets.More information about leasing activities is disclosed in Note 19.02.8.2.2 As a lessor When the Group is a lessor, it determines a lease commencement whether each lease is a finance lease or an operation lease.To classify each lease, the Group makes an overall assessment of whether the lease transfers to the lessee substantially all the risks and rewards of ownership of the underlying asset. If this is the case, then the lease is a finance lease. If not, then it is an operating lease. The Group recognises lease payments received under operating leases as income on a straight-line basis over the lease term. The leasing income is mainly related to subleasing of premises and is not material. The classification of sublease agreements that the Group has entered is determined with the reference to the right-of-use asset arising from the head lease not with the reference to the underlying asset, Atea has classified these agreements as financial leases. The Group accounts for its interest in the head lease and the sub-lease sepa-rately. The Subleasing receivables and liabilities are recognized in the Statement of Financial position. In these agreements, Atea has a credit risk.When Atea is a lessor, Atea acts as a dealer and recognizes revenue and the Cost of sales when the underlying assets are available for use by the customer.The \u201cDevice as a service\u201d contracts (see 2.22.3.4 below) include a financial lease with the customer who obtains a right to use the devices. The contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing compa-nies. The leasing arrangement can either be a direct agreement between the customer and the leasing company, or an agreement between Atea and the customer, supported by a separate lease agreement between the leasing company and Atea. In the latter, Atea sells the devices to the leasing company and leases them back with an obligation or a right to buy back at the end of the lease term. This transaction is, for accounting purposes, classified as a financing transaction (secured borrowing) and the Group does not recognize revenue, cost, or sales profit (see Note 2.11 for details on recognition and derecognition of financial instruments related to these contracts). In the first case (leasing agreement directly between the leasing company and the customer), the Group is not a part of the agreement and does not recognize the lease.02.9 Intangible assets02.9.1 RecognitionIntangible assets are recognized on the balance sheet if it can be proven that there are probable future economic benefits that can be attributed to the asset, which is owned by Atea, and the cost of the asset can be measured reliably.Intangible assets are recognized at their cost price. Intangible assets with indefinite useful lives are not amortized, but impairment losses are recognized if the recoverable amount is less than the cost price.02.9.2 Business combinations and goodwillGoodwill represents the excess of the cost of acquisition over the fair value of Atea\u2019s share of the net identifiable assets of the acquired business at the time of the acquisition. Goodwill is tested annually for impairment, or more frequently when there is an indication that the unit may be impaired and carried at cost less accumulated impairment losses. An impairment loss recognised for goodwill is not reversed in a subsequent period. Goodwill is allocated to the relevant cash-gen-erating units for the purpose of impairment testing. Each of those cash-generating units represents the lowest levels for which there are separately identifiable cash flows. Gains and losses on the sale of business interests include the carrying amount of goodwill relating to the entity sold.02.9.3 Other intangible assetsComputer software and rightsAcquired computer software licences are recognized on the balance sheet based on the costs incurred to acquire and bring to use the specific software. These costs are amortized over their estimated useful lives. Costs associated with maintaining computer software programs are recognized as an expense as incurred. Costs that are directly associated with the development of identifiable and unique software or system solutions controlled by the Group, which will probably generate economic benefits related to the asset that will pass to Atea and can be measured reliably, are recognized as intangible assets. Computer software costs/solutions and rights recognized on the balance sheet are amortized over their estimated useful lives, normally 3-7 years.Contracts and customer relationshipsIn connection with business combinations, contracts and customer relationships are recorded at fair value at the acquisition date. The amortization period for contracts and customer relationships is based on the period they are expected to generate cash flow, normally 4-5 years.Expenses related to research activities are recognized in the income statement as they are incurred.02.10 Impairment of non-financial assetsAssets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units).02.11 Financial instrumentsAtea\u2019s financial instruments include cash and cash equivalents, trade receivables, other receivables, subleasing receivables, investments and marketable securities, derivative contracts, trade payables, long term interest-bearing liabilities, current interest-bearing liabilities, long-term subleasing liabilities, short-term subleasing liabilities, long-term leasing liabilities, current leasing liabilities, other financial liabilities, other long-term liabilities and other current liabilities. Fair value is defined to be the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm\u2019s length transaction.Atea classifies financial instruments in the category below. Details are disclosed in Note 23.02.11.1 Amortized costThe asset is measured at the amount recognized at initial recognition minus principal repayments, plus or minus the cumulative amortiza-tion of any difference between that initial amount and the maturity amount, and any loss allowance. Interest income is calculated using the effective interest method and is recognized in profit and loss. Changes in fair value are recognized in profit and loss when the asset is derecognized or reclassified. 02.11.2 Fair Value Through the statement of Other Comprehensive Income (FVTOCI)Under FVTOCI, changes in fair value are not reported as part of Profit for the period. Instead, they are reported as part of \u2018Comprehensive Income\u2019.02.11.3 Fair Value Through the statement of Profit and Loss (FVTPL)Under FVTPL, changes in fair value are reported as part of the \u2018Consolidated income statement for the period\u2019.02.11.4 Financial instruments related to \u201cDevice as a service\u201d contractsIn relation to the \u201cDevice as a service\u201d contracts, see 2.22 below, Atea enters into financial lease agreements with the customer and obtains secured borrowing from the leasing company. In these cases, the Group derecognize the lease receivables on the customer as the receivables, including all credit risk, are transferred to the leasing company as settlement for Atea\u2019s liability to the leasing company.02.12 HedgingThe Group has elected not to adopt to the hedge accounting regarding the approach to hedge effective ness in IFRS 9.Before a hedging transaction is carried out, the Group\u2019s finance department assesses whether a derivative (or another financial instrument in the case of a foreign currency hedge) is to be used as:1. a fair value hedge of a recognized asset, liability or a fixed commitment,2. a cash flow hedge of a recognized asset or liability, a future transaction identified as very probable or, in the case of foreign currency risk, a fixed commitment, or3. a net investment hedge in a foreign entity.Fair value hedgesDerivatives designated as hedging instruments are assessed at fair value and changes in fair value are recognized in the income state-ment. Correspondingly, a change in the fair value of the hedged item attributable to the hedged risk is recognized in the income statement.Cash flow hedgesThe hedging instruments are recognized in the statement of financial position and measured at fair value through the income statement.02.13 InventoriesGoods purchased for resale are valued at the lower of historical cost or net realizable value. The net realizable value is the estimated sales price under ordinary operations less the cost of sales. The historical cost is calculated by means of the first-in, first-out principle (FIFO).Atea also keeps inventory to cover the spare parts needed in connec-tion with service agreements. The spare parts inventory is recognized at lower of cost and net realisable value.02.14 Trade receivablesTrade receivables, including deferred revenue, are recognized at nominal amount. The interest element is disregarded if it is insignifi-cant. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. The Group is considering the risk or probability that a credit loss occurs, even if the possibility of a credit loss occurs is very low. The provisions represent the difference between the nominal and present value of cash flows that are expected to be received. The change in the provisions for the period is accounted for in the income statement. Historically, the loss on trade receivables has been very low. See Note 3 for more information.02.14.1 SecuritizationAtea has a securitization contract organized by a bank, consisting of 2 facilities. The first facility enables Atea to sell specified receivables of up to NOK 1,900 million. The second facility is an uncommitted revolving credit facility of NOK 1,100 million secured by other receivables.In the securitization program, receivables are transferred in a \u201ctrue sale\u201d to a bankruptcy-remote special purpose vehicle (SPV). This delinks the performance of the receivables (mostly public sector) from the credit quality of Atea and its subsidiaries. The Group consider that the business model for an accounting perspective for Trade receivables, is a business model whose objec-tive is achieved by both collecting contractual cash flows and selling financial assets. The classification of the financial instrument, \u2018Trade receivables\u2019 is classified as Fair Value Through the statement of Other Comprehensive Income (FVTOCI) (see 2.11.2 above).Changes in the loss allowance related to credit loss and agio/disagio are reported as part of the \u2018Consolidated income statement for the period\u2019. Any changes in fair value for Trade receivables which comes from other elements than credit loss and agio/disagio is recognized in Other Comprehensive Income. 02.15 Cash and cash equivalentsCash includes cash in hand and deposits in bank. Cash equivalents are short-term liquid investments that can be converted into cash within three months, and which contain insignificant risk elements. Bank overdrafts are presented within interest-bearing current liabili-ties on the balance sheet. Cash restricted for use comprises cash and cash equivalents which are not available for general use by the group. For Atea, this is mainly related to pledge of separate bank accounts related to the securitization contract organized by a bank (see 2.14 above). 02.16 Share capital and premiumsOrdinary shares are classified as equity. Costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. Costs directly attributable to the issue of new shares related to an acquisition of a business are recognised directly on the Equity as part of the purchase consideration.Where any Group company purchases the company\u2019s own shares, the consideration paid, including any directly attributable costs (net of income taxes) is deducted from equity attributable to Atea\u2019s share-holders until the shares are cancelled, reissued, or disposed of.Where such shares are subsequently sold or reissued, any consider-ation received, net of any directly attributable transaction costs and the related income tax effects, are included in equity attributable to Atea\u2019s shareholders.02.17 BorrowingsBorrowings are recognized at fair value when the loan is disbursed, net of the transaction costs incurred. Transaction costs are charged as an expense over the term of the loan (effective interest rate). Borrowings are classified as current liabilities unless there exists an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. According to IFRS 9, the finan-cial liabilities are measured at amortised cost.02.18 Income taxIncome tax consists of the tax payable and changes to deferred tax. Deferred tax is calculated on all taxable temporary differences, except for:1. Goodwill for which amortization is not deductible for tax purposes.2. Temporary differences relating to investments in subsidi-aries, associates, or joint ventures when the Group decides when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future.Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination.Deferred tax assets are recognized when there is convincing evidence that Atea will have a sufficient profit for tax purposes to utilize the tax assets. On each balance sheet date, Atea reviews its unrecorded and unrecognized tax assets. Atea recognizes deferred tax assets on its balance sheet when the conditions for recognition have been met. Correspondingly, Atea will reduce its deferred tax assets if they can no longer be utilized.Deferred tax and deferred tax assets are measured based on the current tax rates and laws applicable to the companies in the Group where temporary differences have arisen.Deferred tax and deferred tax assets are recognized at their nominal value and classified as a non-current asset or a long-term liability on the balance sheet.The Group is recognising deferred tax on leasing liabilities by reflecting the linkage between the right-of-use asset and the lease liability. Deferred tax is recognised on an aggregate temporarily difference basis.02.19 Employee benefits02.19.1 Pension obligationsGroup companies operate various pension schemes. The schemes are generally funded through payments to insurance companies.For defined contribution plans, Atea pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual, or voluntary basis. Atea has no further payment obliga-tions once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due.02.19.2 Share-based compensationEmployee options at Atea represent rights for employees to subscribe to shares in the company at a future date at a predeter-mined subscription price (subscription right). To gain the rights to subscribe requires continued employment. Once the rights are gained (\u201cvested\u201d), there is no employment obligation at present.The fair value of the employee services received in exchange for the allotment of options is recognized as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options allotted. On each balance sheet date, the company revises its estimates of the number of options that are expected to become exercisable. It recognizes the impact of the revision of original estimates, if any, in the income statement, and a corresponding adjustment to equity over the remaining vesting period. The proceeds received net of any directly attributable trans-action costs are credited to share capital and share premium when the options are exercised.Own shares represent the shares of the parent company Atea ASA that are held in treasury. Own shares are recorded at cost and deducted from equity. See Note 16 for more information. 02.19.3 Termination benefitsTermination benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. Atea recog-nizes termination benefits when it is demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits because of an offer made to encourage voluntary redundancy.02.19.4 Bonus plansAtea recognizes a provision where contractually obliged or where there is a past practice that has created a constructive obligation.02.20 ProvisionsProvisions are recognized when Atea has a valid liability (legal or constructive) because of events that have taken place and it can be proven probable (more likely than not) that a financial settlement will take place because of this liability, and that the size of the amount can be measured reliably. Provisions are reviewed on each balance sheet date and their level reflects the best estimate of the liability. When the effect of time is insignificant, the provisions will be equal to the size of the expense necessary to be free of the liability. When the effect of time is significant, the provisions will be the present value of future payments to cover the liability.Restructuring provisions only include direct expenses linked to the actual restructuring that is necessary and which is not part of the day-to-day operations. Restructuring provisions are recognized when the company has a detailed restructuring plan in which the business area is identified; the premises and type of departments that will be affected, the number of employees who will be compensated for dismissal, the type of expenses that will be incurred and when the restructuring is to begin have been clarified; and the restructuring plan has been commenced or communicated to those who will be affected by it. Provisions are not recognized for future operating losses.02.21 Contingent liabilities and assetsContingent liabilities are defined as:1. Possible obligations resulting from past events whose existence depend on future events2. Obligations that are not recognized because it is not prob-able that they will lead to an outflow of resources3. Obligations that cannot be measured with sufficient reliabilityContingent liabilities are not recognized in the annual financial statements. Significant contingent liabilities are disclosed, except for contingent liabilities where the probability of the liability occurring is remote. A contingent asset is not recognized in the annual financial statements but is disclosed if there is a certain level of probability that a benefit will accrue to Atea.Contingent liabilities acquired in a business combination are initially measured at fair value at the acquisition date. At the end of subse-quent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognised in accordance with IAS 37 and the amount recognised initially less cumulative amount of income recognised in accordance with the principles of IFRS 15. For contingent consideration recognized as a liability regarding the acquisition of business, see Note 26.02.22 Revenue recognition Revenue comprises the fair value of the consideration for the sale of goods and services, net of value-added tax, rebates, and discounts. Intercompany sales are eliminated. Revenues are not recognized unless the customer has accepted the delivery and collectability of the related receivables is reasonably assured.02.22.1 Practical expedientsThe Group has used following practical expedients:\u2022 The Group has not disclosed information about remaining performance obligations that have original expected durations of one year or less.\u2022 The Group does not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when the Group expects to recognise that amount as revenue for the year ended 31 December 2022.\u2022 The Group has recognized the incremental costs of obtaining contracts as an expense when incurred, if the amortization period of the assets that the Group other-wise would have recognised is one year or less.\u2022 The Group does not disclose the effects of a significant financing component if the entity expects, at contract inception, that the period between when the entity transfers a prom-ised good or service to a customer and when the customer pays for that good or service will be one year or less.Revenue is recognized as follows for Atea\u2019s different types of revenues:02.22.2 Sale of productsThe sale of products consists of hardware and software deliveries to an end customer. Atea recognizes revenue on a gross basis on product sales in which Atea purchases a product from a vendor and resells it to the end customer. In these contracts, Atea has primary responsibility for ensuring delivery of the specified product to the end customer and has discretion in establishing the price for the product sale.Under the new guidance from the IFRS interpretations committee in 2022, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea is recognizing revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue). See 2.1a above.When reselling products, Atea recognizes revenue when a customer obtains control of the products. In a hardware sale or traditional software license sale, the customer obtains control of the products when the products are delivered. Normally, products are delivered directly from the distributor to the customer, or from our centrally located warehouse in Sweden. The products delivered are at Atea\u2019s own risk and expense, and therefore presented as gross sales in the income statement. In a Software-as-a-service agreement, software is provided over time to an end customer from a Data Center managed or contracted by the software vendor. The customer will purchase and obtain control of the software-as-a-service on a subscription or consump-tion basis. Revenue is therefore recognized periodically over the life of the software as a service contract. The price may contain both subscription and consumption-based offers from multiple vendors and a variety of offerings. Subscription based offers have fixed price and are billed in different models, including monthly in arrears, upfront, quarterly, and yearly. Billing cycles depend upon the type of subscription and the agreement with vendors. Software as a service offer is sold in different pricing models, including: Fixed license prices locked for 12 months upon purchase, monetary commitments (upfront payment), consumption pricing/pay-as-you-go. The offers can be bundled into a single offer which may include application of different pricing models simultaneously, e.g., customer purchases a fixed fee license and consumption-based offer. As a result, such customer would receive a single invoice for fixed license fee and the consumption amount. The transaction price is based on the desired profitability level, competition within the market and customer size. The Software as a service agreement contracts are entered for indefinite term, unless terminated by either party. The customer contracts are usually entered for the initial term of 1-year, however, after the end of the initial term, the contracts are renewed for additional 1-year term, by providing a 30-days written notice to the other party. Nevertheless, if the subscriptions are not migrated to another provider, the contracts and corresponding billing relationship remain in force until such subscriptions are transferred to another provider.Either party has the right to terminate the agreement by providing a 30 days\u2019 prior written notice of termination to the other party. Whenever the sub-contractors are used to deliver any part of the service, sub-contractors are bound by the same or similar terms of termination. The rights and responsibilities pertaining to the Software as a service agreement with the customers, are corresponding with those of the agreements with Sub-contractors. If the customer can terminate the subscription within 30 days, the same subscription termination terms will apply to the agreement between Atea and the vendor providing such subscription.Atea recognizes commission revenue on product sales in which Atea arranges for a product to be sold directly from the vendor to the end customer, with Atea earning a sales agent fee from the vendor for arranging the sale of the product. In these contracts, Atea does not have primary responsibility for ensuring delivery of the specified product to the end customer and does not have discretion in estab-lishing the price for the product sale. The revenue is recognized when the commission has been earned from the vendor, typically after the vendor has delivered the product to the end customer.Atea is a dealer and a service provider. Atea does not produce any software or hardware itself. If the customer experiences errors with the products themselves, Atea has a \u201cback-to-back\u201d agreement with the supplier. This means that Atea does not make any provision for warranties in the balance sheet. Atea does not have any obligations for returns, refunds or similar of sold products. Atea does not have any contracts with the customers where the prices vary based on the contract terms.02.22.3 Sale of services02.22.3.1 Consulting servicesConsulting service consists of services from Atea consultants provided on an hourly basis. Revenue is recognised when the customer can obtain the benefits from the service, and simulta-neously receives and consumes the benefits. A customer obtains benefit of a service when the benefit from the service meets the expectations specified in the contract with the customer. 02.22.3.2 Fixed price projectsRevenue is recognised when the customer can obtain the benefits from the fixed price projects. Fixed price projects include both fixed price consulting projects and combined consulting and product deliv-eries.In general, income is recognised when the project is finalised according to the contract and the customer can obtain the benefits from the project. Revenue may be recognised over time when one of the following criteria are met:\u2022 Customer consumes benefits as Atea performs the service.\u2022 Customer controls benefits as Atea performs the service.\u2022 The benefits of the service have no alternative use and Atea has the right to receive payment.The percentage of completion method is used when revenue is recognised over time. The degree of completion is normally based on accrued cost for a project. This method is used, because normally it is reasonably possible to estimate the stages of project completion on an ongoing basis, based on the remaining costs to complete a project.Earned revenue for the period is earned revenue at the balance sheet date, less earned revenue in prior periods. If the project is ongoing, income will be recognized continuously in accordance with the agree-ment, based on actual deliveries.02.22.3.3 Service contractsRevenue is recognised when the customer can obtain the benefits from the service contracts.Service contracts include time-limited service & support contracts, or contracts running until termination by either party. Such revenues are normally allocated linearly over the length of the contracts. Costs related to earned service revenues are recognised as the work is performed.02.22.3.4 Multiple element arrangements or \u201cDevice as a Service\u201d \u201cDevice-as-a-Service\u201d is a commercial model in which organizations procure IT solutions, including equipment and service, from a service provider at a fixed fee for use (e.g., monthly fee per user). The deliv-eries of equipment are provided with a service contract. Atea is then responsible for delivering the IT solution and maintaining an agreed service level. When the Group delivers multiple services and/or equipment as part of one contract or arrangement, the consideration is allocated to the separate identifiable performance obligations. Our assessment shows that the combination of products and services can be unbundled and are not considered as one performance obligation. The timing of the revenue streams in the Multiple element arrangements or \u201cDevice-as-a-Service\u201d can be different. Typically, revenue from sales of the products is recognised immediately when the customer obtains control of the product, while the service element in the contract is recognised over time. Revenue is only recognized when control of the promised good or service is transferred to the customer.The stand-alone selling prices can be identified and allocated to the different elements in the contracts.These contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing companies.When the contracts contain a lease, the Group separates the elements of the contract that are in scope of IFRS 16 and recognize these accordingly, see 2.8.2 above for further detail on leases. The remaining elements of the contracts are allocated to each perfor-mance obligation in scope of IFRS 15 and recognized as revenue accordingly.02.22.3.5 Data Center outsourcing agreementsThe contracts involve the day-to-day management responsibility for operating server or host platforms, including distributed servers and storage. Such revenues are normally allocated linearly over the length of the contracts. The duration of the contracts are typically 3-years with a possibility for renewal. The customer typically needs to pay a cancellation fee if the contract is cancelled before the end of the contract period.02.22.4 Payment terms and finance componentsThe typical payment terms with the customers vary between 14 and 60 days. The Group does not have any significant customer contracts with finance components. When the customer contract includes a finance component, this is normally financed by an external party.02.22.5 Revenue from customer contract with duration more than one year after the balance dateMost of the contracts with customers are with a duration less than one-year. Data Center outsourcing agreements in 2.22.3.5 above is an exception. See more details in Note 6.02.23 Cost of salesAtea aggregates expenses within the income statement according to their nature. Costs of sales include products and services bought from suppliers and resold to customers.Costs of sales include all direct expenses for goods and services directly connected to the sales, including freight. Direct costs related to services include leasing and outsourcing. Note 03 Financial risk and capital management03.1 Financial risk factorsThe Group\u2019s activities cause different financial risks: market risk (including currency risk and price risk), credit risk, liquidity risk and floating interest rate risk. The group\u2019s overall risk management plan focuses on the unpredictability of the capital markets and attempts to minimise the potential negative effects on the group\u2019s financial results.The Group seeks to minimise the effects of these risks by using deriv-ative financial instruments to hedge these risk exposures. The use of financial derivatives is governed by the Treasury policy approved by the board of directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial deriv-atives and non-derivative financial instruments, and the investment of excess liquidity. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.03.1.1 Market riskThe Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates (see below). The Group enters forward foreign exchange contracts to hedge the exchange rate risk arising mainly from purchase of goods.Market risk exposures are measured using sensitivity analysis. There has been no change to the Group\u2019s exposure to market risks or the manner in which these risks are managed and measured.03.1.2 Foreign exchange riskThe Group operates internationally and is exposed to foreign exchange risk in multiple foreign currencies. This risk is particularly relevant with respect to the Swedish krone (SEK), Danish krone (DKK), Euro (EUR), and US dollar (USD). Foreign exchange risk arises from future commercial transactions, recognised assets and liabilities and net investments in foreign operations.Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denominated in a currency that is not the entity\u2019s functional currency. Atea main foreign currency expo-sure is from purchases of goods denominated in foreign currency. Parent company Atea ASA is exposed to foreign currency risk due to dividends from its subsidiaries.There is a transactional risk that a company will suffer a loss due to change in currency rate in the period between accepted order and payment to supplier, or from approving dividends and dividends being paid. Moreover, conversion risk arises in the company\u2019s balance sheet due to the translation of assets or liabilities in foreign currency.Sensitivity analysis for currency translation risk is prepared at least once a year. Latest sensitivity analysis of balance sheet (equity) for -10 / + 10% fluctuations in foreign currency rates where the company has a net asset (or liability) exposure shows that possible effect is NOK 155 million.Foreign exchange rates sensitivity analysis can be found at the end of this note.Translation risk is arising mainly from cash/overdraft, trade payables, trade receivables balances in foreign currencies.Exchange rate exposures are managed within approved policy param-eters utilising forward foreign exchange contracts. Atea does not use hedge accounting principles, and all fair value changes of forward contracts are recognized in profit (loss).The following tables detail the foreign currency forward contracts outstanding at the end of the reporting period, as well as information regarding their related hedged items.The table below illustrates the outstanding forward currency contracts as of 31 December 2022 and 31 December 2021.2022 2021Average Average Forward currency contractsexchange rate Contract value Contract value Fair value exchange rate Contract value Contract value Fair value Local currency Local currency NOK million NOK in million NOK in million NOK million NOK in million NOK in million Buy currency NOK Less than 3 months 0.0000 0 0 0 0.9830 119 117 2 Sell currency NOK Less than 3 months 0.0000 117 0 116 0.9838 177 174 -3 3 to 6 months 0.0000 2 0 1 0.9967 28 28 0 Buy currency SEK Less than 3 months 0.9461 477 451 0 0.9736 782 761 0 Sell currency DKK Less than 3 months 0.0000 36 0 50 1.3382 81 109 -1 Buy currency EUR Less than 3 months 8.6538 30 262 55 9.9066 35 343 4 Sell currency EUR Less than 3 months 9.1424 9 79 9 9.9223 7 74 -1 3 to 6 months 10.4095 0 1 0 10 1 13 0 Buy currency USD Less than 3 months 9.9235 90 895 -5 8.7814 58 509 4 3 to 6 months 10.0297 8 76 -1 8.7695 15 134 1 More than 6 months 10.0711 20 200 -1 0.0000 0 0 0 Sell currency USD Less than 3 months 9.7766 21 204 0 8.8040 17 150 -1 3 to 6 months 9.7974 3 32 0 8.7509 31 275 -1 More than 6 months 9.8966 7 68 3 0.0000 0 0 0The company has investments in foreign subsidiaries, whose net assets are exposed to foreign currency translation risk.03.1.3 Interest rate risk managementThe interest on deposits and loans has a maturity of less than 12 months. As the Group has no significant interest-bearing assets, the Group\u2019s income and operating cash flows are substantially inde-pendent of changes in market interest rates. The Group\u2019s interest rate risk arises from borrowings. Borrowings issued at floating rate of interest expose the Group\u2019s cash flow to interest rate risk.Sensitivity analysis for interest rate risk is prepared at least once a year. Latest sensitivity analysis of balance sheet (equity) for -2 / + 2% fluctuations in interest rates where the company has a net asset (or liability) exposure shows that possible effect is NOK 30 million. Due to low effect of interest rate changes to profit (loss), Atea accepts interest rate risk and does not use hedging instruments to mitigate it. Interest rates sensitivity analysis can be found at the end of this note.03.1.4 Credit risk managementAtea has for years had modest losses on trade debtors. New customers must be approved before they are granted credit. The responsibility for granting credit is decentralised to each operating unit. The Group has no significant concentrations of credit risk, since the customer base is large and unrelated. A major part of the customers are within the public sector.Provisions for losses are accounted for when there are indicators of expected losses. These indicators include;\u2022 In-active accounts\u2022 Bankruptcy\u2022 Hand over accounts to debt collectors or lawyers\u2022 Formal arrangements on arrear debt\u2022 Debt ageing more than 180 days (flat rate valuation adjustment)In addition, provision for credit losses are accounted for based on flat-rate valuation adjustments (general provision) by using a provision matrix. The amount is examined as of every closing date. The matrix is supported by historical credit loss experience of trade receivables, adjusted as appropriate to reflect current conditions and estimates of future economic conditions.The flat-rate reduction in value for Atea Group is following: \u2022 Public sector: No provision\u2022 Top 50 customers; Individual (based on outstanding amount):Flat rate valuation adjustment:180-270 days overdue: 25%270-360 days overdue: 50%More than 360 days overdue: 100%Derivative counterparties and bank deposits are limited to high- credit-quality financial institutions.The Group has entered into a securitization contract organized by a bank. The facility enables Atea to sell specified receivables of up to NOK 1,900 million, and customers credit risk is transferred when receivable is sold. See Note 18 for more information.Atea\u2019s concentration of credit risk is limited due to the fact that the customer base is large and unrelated.The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.03.1.5 Liquidity risk management Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. Group Treasury aims to maintain flexibility in funding by keeping committed credit lines available.Group\u2019s remaining contractual maturity for its non-derivative financial liabilities is disclosed in Note 18. Details of additional undrawn facil-ities that the Group has at its disposal to further reduce liquidity risk are set in Note 21. 03.2 Capital managementThe Group manages its capital to secure the ongoing operations of the companies in the Group and to maximise the shareholders\u2019 return. This is accomplished through a healthy balance between liabilities, equity and earnings. Atea assesses its operational gearing (net interest-bearing liabilities/operating profit before depreciation) and the Group\u2019s equity ratio on an ongoing basis.1The Group\u2019s target is to have an adjusted equity ratio of 20% or more and maximum operational gearing of 2.5. At the end of 2022 the Group had an adjusted equity ratio of 22.6% (23.8% in 2021). 1 Atea\u2019s adjusted equity ratio is defined as its equity as a percentage of its adjusted total assets. See APM for more information.Sensitivity analysis 2022:Interest rate risk Foreign currency risk11+ 200 bp - 200 bp + 10% - 10%Effect on Other effects Effect on Other effects Effect on Other effects Effect on Other effects NOK in million Amount profit/loss on equity profit/loss on equity Amount profit/loss on equity profit/loss on equity 2Financial assets -NOK 162 3 - -3 - 971 97 - -97 - -SEK 25 0 - -0 - 1 159 116 - -116 - -DKK -89 -2 - 2 - 2 449 245 - -245 - -EUR 105 2 - -2 - -3 -0 - 0 - -USD -131 -3 - 3 - -131 -13 - 13 - Effect on financial assets before tax 1 - -1 - 444 - -444 - -0 - 0 - -98 - 98 - Tax expense (22%) 1 - -1 - 347 - -347 - Effect on financial assets after tax 9 - -9 - 245 - -245 -3Financial liability items -NOK 908 -18 0 18 -0 913 -91 - 91 - -SEK 619 -12 0 12 -0 - - - - - -DKK 332 -7 0 7 -0 1 549 -155 - 155 - -EUR 133 -3 0 3 -0 - - - - - Effect on financial liabilities before tax -40 1 40 -1 -246 - 246 - Tax expense (22%) 9 -0 -9 0 54 - -54 - Effect on financial assets after tax -31 1 31 -1 -192 - 192 - Total increase/reduction -30 1 30 -1 155 - -155 - 1 Basis points.2 Consists of cash and cash equivalents, loans and trade receivables bearing interest or currency risk.3 Consists of liabilities bearing interest or currency risk.Sensitivity analysis 2021:Interest rate risk Foreign currency risk11+ 200 bp - 200 bp + 10% - 10%Effect on Other effects Effect on Other effects Effect on Other effects Effect on Other effects NOK in million Amount profit/loss on equity profit/loss on equity Amount profit/loss on equity profit/loss on equity 2Financial assets -NOK 125 3 - -3 - 1,038 104 - -104 --SEK 49 1 - -1 - 211 21 - -21 --DKK 48 1 - -1 - 1,644 164 - -164 --EUR 260 5 - -5 - 141 14 - -14 --USD 102 2 - -2 - 102 10 - -10 -Effect on financial assets before tax 12 - -12 - 314 - -314 -Tax expense (22%) -3 - 3 - -69 - 69 -Effect on financial assets after tax 9 - -9 - 245 - -245 -3Financial liability items -NOK 847 -17 0 17 -0 962 -96 - 96 --SEK 564 -11 0 11 -0 - - - - --DKK 345 -7 0 7 -0 1,155 -116 - 116 --EUR 120 -2 0 2 -0 - - - - -Effect on financial liabilities before tax -38 1 38 -1 -212 - 212 -Tax expense (22%) 8 -0 -8 0 47 - -47 -Effect on financial assets after tax -29 1 29 -1 -165 - 165 -Total increase/reduction -20 1 20 -1 79 - -79 -1 Basis points.2 Consists of cash and cash equivalents, loans and trade receivables bearing interest or currency risk.3 Consists of liabilities bearing interest or currency risk.Note 04 Critical estimates and judgements in applying the entity\u2019s accounting policy and key sources of estimation uncertaintyWhen applying the entity\u2019s accounting policies, the management makes judgements that have significant effects on the amounts recognized in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results can differ from estimates.The key assumptions concerning the future, and other key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specified below. Important and critical judgements in applying the entity\u2019s accounting policies are also specified.Impairment of goodwillThe most important estimates and assumptions that have a signif-icant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are related to impairment of goodwill. The book value of goodwill as of 31 December 2022 is NOK 4,132 million.Goodwill has an indefinite useful life and is tested annually for impairment. Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.Sensitivity analysis indicates that even with the use of conservative estimates with regard to future cash flows and discount rates, the book value of any of the assets will not exceed the recoverable amounts. See more information in Note 13.Recoverable amounts of cash-generating units are determined based on judgements of fair values less costs to sell or value-in-use estimates. Deferred taxThe recognition of deferred tax assets and liabilities requires that judgement being exercised. Atea recognizes deferred tax assets on its balance sheet when it has been deemed adequately probable that the operations in the individual country will generate a taxable profit that the tax loss carry forward can be used to offset.The main part of the recognized deferred tax asset of NOK 207 million (NOK 276 million in 2021), is related to the tax losses carry forward in Norway. Atea consider the future taxable profit as probable, as tax loss carry forward is expected to be utilized within 3 years. Revenue recognitionThe Group recognizes revenue from many different product groups and services. Different customer contracts contain varying terms and conditions and may include bundles of products and services. \u201cDevice as a Service\u201d is a commercial model in which organizations procure IT solutions from a service provider at a fixed fee for use (e.g., monthly fee per user). Atea is then responsible for delivering the IT solution and maintaining an agreed service level. Atea is currently expanding its \u201cDevice as a Service\u201d offering to several new concepts such as videoconferencing, digital signage and networks. Different revenue streams make the revenue recognition complex. The main challenge is to distinguish between sales of products (revenue recognized at a point in time) and sales of services (revenue recognized over time). The customer contracts might include a bundling of the elements above and including financing solutions.The contracts require manual consideration and judgement of which accounting policy that is relevant for each contract. This considera-tion impacts the timing of revenue recognition.Due to the high number and variety of contracts, the manual processes cause a risk that an inappropriate accounting policy is selected.As a significant proportion of sales and deliveries are made close to year-end, the risk related to this manual process is especially relevant for transactions recorded close to year-end. Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 Note 06 Revenue (IFRS) recognition and contract balancesIn the following table, the major revenue (IFRS) lines are disaggregated by geographical areas as disclosed in our segment information (Note 5 and APM).Figures are in local currency and does not include eliminations, except for Atea Group.1. Product revenue (IFRS)1.1 HardwareLocal currency in million 2022 2021Norway NOK 5,600 4,939Sweden SEK 9,507 7,713Denmark DKK 3,669 3,529Finland EUR 253 183The Baltics EUR 96 811Group Shared Services NOK 7,952 6,707Atea Group NOK 23,176 20,2121.2 SoftwareLocal currency in million 2022 2021Norway NOK 312 242Sweden SEK 500 446Denmark DKK 143 125Finland EUR 9 7The Baltics EUR 1 11Group Shared Services NOK 4 3Atea Group NOK 1,087 9471 Revenue (IFRS) from Group Shared Services are eliminated on Group level.2. Services revenue (IFRS)Local currency in million 2022 2021Norway NOK 2,140 2,075Sweden SEK 3,314 2,888Denmark DKK 1,517 1,303Finland EUR 42 37The Baltics EUR 47 421Group Shared Services NOK 834 593Atea Group NOK 8,135 7,3323. Total revenue (IFRS)Local currency in million 2022 2021Norway NOK 8,052 7,255Sweden SEK 13,321 11,047Denmark DKK 5,330 4,957Finland EUR 303 228The Baltics EUR 144 1231Group Shared Services NOK 8,791 7,303Atea Group NOK 32,397 28,491Contract balances:The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.NOK in million 2022 2021Receivables, which are included in 1Trade receivables 6,701 5,1892Contract assets 329 2233Contract liabilities 1,156 1,2961 See Note 15 for an ageing analysis of receivables and description of the changes in receivables. 2 The contract assets primarily relates to revenues accrued, but not invoiced. Contract assets are recognised for performance obligations satisfied over time, mainly from services and projects where progress is measured over time. The contract assets are transferred to Trade receivables when the rights to receive payment become uncondi-tional. The contract assets are assessed for impairment in accordance with IFRS 9.3 The contract liabilities primarily consists of advance considerations received from customers. See Note 17.Changes in the contract assets and the contract liabilities balances during the period are as follows:Contract Contract NOK in millionassetsliabilitiesAt 1 January 2022 225 1,296Recognised during the year:Merge (+/-) internal -1 5 Revenue recognised that was included in the contract liability balance at the beginning of the period - -972 Invoiced in advance - 819 Transfers from contract assets recognized at the beginning of the period to receivables 73 - Increases as a result of changes in the measure of progress 29 10Currency translation differences 3 -1At 31 December 2022 329 1,156Contract Contract NOK in millionassetsliabilitiesAt 1 January 2021 181 1,551Recognised during the year:Merge (+/-) internal 2 -3 Revenue recognised that was included in the contract liability balance at the beginning of the period - -1,072 Invoiced in advance - 885 Transfers from contract assets recognized at the beginning of the period to receivables 21 -Increases as a result of changes in the measure of progress 23 5Currency translation differences -2 -70At 31 December 2021 225 1,296Remaining performance obligations at year-endThe remaining performance obligations expected to be recognised in more than one year after the year end 2022, is estimated to NOK 1,187 million (NOK 1,184 million in 2021). This is mainly related to Data Center outsourcing agreements that normally that can not be cancelled before the contract period of 3-years, without a significant penalty. All the other remaining performance obligations are expected to be recognised within one year. See Note 2.22.5.Note 07 Payroll and related costsNOK in million 2022 2021Wages and salaries to employees -4,949 -4,590Total social security costs -833 -829Share based compensation -34 -94Pension costs -432 -411Other personnel costs -292 -206Total Payroll and related costs -6,540 -6,130Average number of full time employees 7,881 7,4413Compensation to Executive Directors NOK in million 2022 2021Fixed salary -24 -23One-year variable salary -11 -111Multi-year variable salary -27 -24Pension costs -3 -12Extraordinary items - -3Total remuneration -65 -621 Related to Share-based compensation and reflects IFRS 2 expense for outstanding stock options to the employee during period. 2 Extraordinary items include severance payments.3 Wages and remuneration to the CEO, CFO, Board of Directors and the employees\u2019 share option plans are described in a separate Remuneration report published at atea.com.Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.Note 09 Net financial itemsNOK in million 2022 2021Interest income 3 6 Interest income, subleasing 4 6 Other financial income 1 3 Total financial income 8 14 Interest costs on loans -78 -38 Interest costs on leases -58 -52 Interest expenses, subleasing -4 -6 Foreign exchange effects 30 -15 Other financial expenses -11 -8 Total financial expenses -121 -118 Total net financial items -112 -104 Foreign exchange effects included in operating profit total NOK 30 million in 2022 (operating loss of NOK 15 million in 2021).Note 10 TaxesIncome tax recognized in profit or loss:NOK in million 2022 2021Current taxNorway -7 - Other countries -178 -148Deferred taxOrigination and reversal of temporary differences 3 -5Net losses utilised -51 -27Change in deferred tax assets due to tax losses previously unrecognized -2 -2Total income tax expenses -235 -182The income tax expense for the year can be reconciled to the accounting profit as follows:NOK in million 2022 2021Profit before tax 1,084 942 2Income tax expense calculated at 22% (2021: 22%)-238 -207 3Effect of income non-taxable and expenses non-deductible -3 14 Effect of taxable interest limitation -8 - 4Effect of different tax rates of subsidiaries operating in other jurisdictions 5 8 4Effect of deferred tax balances due to the change in income tax rates 1 1 Effect of deferred tax changes recognised in other comprehensive income or directly in equity 6 - Total -236 -184Adjustments recognised in the current year in relation to the current tax of prior years 0 1 Income tax expense recognised in profit or loss -235 -182Effective tax rate 21.7% 19.3%Income tax recognised directly in equityNOK in million 2022 2021Current taxRelating to option costs 5 - Deferred taxRelating to option costs 1 19 Total income tax expenses recognized directly in equity 6 19 Deferred tax balances are presented in the statement of financial position as follows:NOK in million 31 Dec 2022 31 Dec 20211Deferred tax assets related to carryforward losses 218 269 1Deferred tax assets related to temporary differences -11 6 Deferred tax liabilities -145 -164Net deferred tax assets (liabilities) 62 112 Deferred tax assets (liabilities)2022Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2022 in P/L in equity disposalsdifferences31 Dec 2022Temporary differences Property, plant and equipment 26 -9 - - 1 18 5 Intangible assets-173 0 - -3 -3 -179 Inventories 5 0 - - 0 5 Trade and other receivables 4 0 - - 0 5 Provisions and accruals 10 0 - - 0 10 Capital gain/loss accounts -43 5 - - 1 -37 Financial leases 14 1 - - 0 16 Other financial liabilities 6 6 - - 0 12 Other differences -7 0 1 - 0 -6 Total -158 3 1 -3 0 -156 Unused tax losses and credits Tax loss carryforward 275 -51 - - 2 226 Other temporary differences not recognized on the statement of financial position -6 -2 - - - -8 Deferred tax assets recognized on the statement of financial position 269 -53 - - 2 218 Net deferred tax assets recognized on the statement of financial position 112 -51 1 -3 2 62 Deferred tax assets (liabilities)2021Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2021 in P/L in equity disposalsdifferences31 Dec 2021Temporary differences Property, plant and equipment -40 66 - 0 -0 26 5 Intangible assets-189 7 - - 9 -173 Inventories 5 0 - 0 -0 5 Trade and other receivables 7 -3 - 0 -0 4 Provisions and accruals 12 -2 - - -0 10 Capital gain/loss accounts -62 12 - - 6 -43 Financial leases 82 -64 - - -3 14 Other financial liabilities 11 -4 - 0 -1 6 Other differences -9 -18 19 - 0 -7 Total -183 -5 19 0 11 -158 Unused tax losses and credits Tax loss carryforward 304 -27 - - -2 275 Other temporary differences not recognized on the statement of financial position -3 -2 - - - -6 Deferred tax assets recognized on the statement of financial position 300 -29 - - -2 269 Net deferred tax assets recognized on the statement of financial position 117 -34 19 0 9 112 The Group\u2019s tax losses expires as follows:No expiration Total at NOK in milliondeadline31 Dec 2022Norway 847 847Denmark 143 143Finland 0 0The Baltic 2 2AppXite 40 40Total 1,033 1,0331 Atea recognises deferred tax assets on the statement of financial position when it has been deemed adequately probable that the operations in the indvidual country will generate a taxable profit that the tax loss carry forward can be used to offset. Taking into account the historical losses and cyclical nature, future earnings are not deemed probable until the individual company has actually reported a taxable profit for a period of time. 2 The tax rate used for the 2022 reconciliations above is the corporate tax rate of 22% (2021: 22%) payable by corporate entities in Norway on taxable profits under the tax law in that jurisdiction.3 Non taxable income and non deductible expenses pursuant to the countries income tax laws.4 Nominal tax rates in 2022 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%. Nominal tax rates in 2021 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%.5 Primarily related to depreciable excess values from business combinations.6 Includes prior years IFRS adjustment of NOK 20 million related to deferred tax liability in Denmark as of 1 January 2021. See Note 2.1b for more information.Note 11 Earnings per shareBasicBasic earnings per share is calculated by dividing the profit attributable to shareholders of the Company by the weighted average number of ordinary shares in issue during the year.NOK in million 2022 2021Profit for the period 848 760 Weighted average number of outstanding shares (in million) 111 111Basic earnings per share (NOK) 7.62 6.84 DilutedDiluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. The Company\u2019s dilutive potential ordinary shares are share options issued. A calculation is done to determine the number of shares that could have been acquired at fair value (determined as the average annual market share price of the Company\u2019s shares) based on the monetary value of the subscription rights attached to outstanding share options. The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the share options. NOK in million 2022 2021Profit for the period 848 760 Weighted average number of outstanding shares (in million) 112 114Diluted earnings per share (NOK) 7.55 6.67 Note 12 Property, plant and equipmentVehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAcquisition cost1 January 2021 66 122 346 1,439 1,973 Additions -0 14 -1 172 185 1Disposals -0 2 -8 1 -5 Currency translation effects -2 -5 -18 -61 -87 31 December 2021 63 132 318 1,552 2,066 Additions 1 6 29 217 252 1Disposals - -5 -22 -115 -142 Currency translation effects 2 7 -2 48 55 31 December 2022 66 139 324 1,702 2,232 Vehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAccumulated depreciation1 January 2021 -32 -115 -196 -1,092 -1,435 Depreciation -3 -12 -20 -168 -203 1Disposals 0 -2 8 -3 3 Currency translation effects 1 5 10 46 62 31 December 2021 -35 -124 -198 -1,217 -1,574 Depreciation -3 -6 -32 -169 -210 1Disposals 0 4 21 114 139 Currency translation effects -1 -6 -1 -40 -47 31 December 2022 -38 -132 -209 -1,312 -1,691 Acquisition cost 63 132 318 1,552 2,066 Accumulated depreciation and write downs -35 -124 -198 -1,217 -1,574 Book value at 31 December 2021 29 9 120 335 493 Acquisition cost 66 139 324 1,702 2,232 Accumulated depreciation and write downs -38 -132 -209 -1,312 -1,691 Book value at 31 December 2022 28 7 115 391 541 1 Gain/loss on the disposal of property, plant and equipment accounted for insignificant amounts in 2022 and 2021.Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)Goodwill impairment testGoodwill and other assets are allocated to the Group\u2019s cash-generating units. Atea allocates goodwill to the actual country of operation (segment) where the operations are located.Goodwill has an indefinite useful life and is not amortised, but impairment losses are recognised if the recoverable amount is less than the book value. Recoverable amounts for cash-generating units are estimated based on calculating the asset\u2019s value in use. Cash flow forecasts are used based on the budget for revenues, product/service mix, profit margins, costs and capital employment. Revenue growth for 2023 is based on budget approved by the Board of Directors and growth 1estimates for 2024-2027 varies between 1.1% and 5.7% based on management estimates and expected market growth in every country. Cash flows beyond these five years are based on an expected growth rate of 0.5% - 2.1% for an indefinite period (determined primarily by external market analyses).Discount rates represent the current market assessment of the risks specific to each cash-generating unit, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash flow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its Weighted Average Cost of Capital (WACC). The WACC rates used in discounting the future cash flows are based on a 10-year government bond rate in the respective countries, adjusted for weighted average interest margin on external Group facilities. A market risk premium and a country risk premium is added. The discount rates also take into account the gearing, corporate tax rate, and asset beta.The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. Segment-specific risk is incorporated by applying beta factor. Adjustments to the discount rate are made to factor in the specific amount and timing of the future tax flows in order to reflect a pre-tax discount rate. The Group has assessed whether expected useful lives of non- current assets and estimated residual values are effected because of climate risks. The Group has not identified any indicator that exist that non-financial assets are impaired as a result of climate risk or Paris agreement measures. See Note 29 for more information.Sensitivity analysis:In addition to impairment testing using the base case assumptions above, few separate sensitivity analyses were performed for each cash-generating units:\u2022 a discount rate analysis where the discount rate was increased by 3% due to adjusted estimates on market premium and credit risk, \u2022 revenue growth is 1- 5% below estimated growth in 2024-2027,\u2022 EBITDA margin is 0.25% below estimated growth in 2024-2027.Management believes that any other reasonably possible change in the key assumptions above, will not cause the aggregate carrying amount to exceed the aggregate recoverable amount of any of the cash generating units.2WACC (Weighted Average Cost of Capital) used :NOK in million 2022 2021Norway 12.0% 7.3%Sweden 10.0% 5.6%Denmark 10.8% 5.3%Finland 11.0% 5.1%3The Baltics 11.6% 5.2%1 Average growth rates in total for the period 2024-2027.2 At 30 September 2022.3 Volume-weighted average for Estonia, Latvia and Lithuania.Note 14 InventoriesNOK in million 2022 2021Cost of inventories 1,245 1,231Accumulated provisions for write-downs -46 -40Book value at 31 December 1,198 1,191Provision for write-downs at 1 January -40 -43Additional provisions -11 -9Used provisions 5 11Foreign exchange effects on inventory write-downs 0 1Provision for write-downs at 31 December -46 -40Write-down of inventories recognised as an expense and included in Cost of sales 9 1Inventories recognised as an expense during the period -20,219 -17,162Inventory of spare parts are written-down over the average length of the service contracts.Note 15 Trade and other receivablesNOK in million 2022 2021 Trade receivables 6,720 5,206 Provisions for bad debts -19 -18 Net book value of trade receivables 6,701 5,189 Prepaid expenses 1,088 1,165 Accrued revenue (Contract assets, Note 6) 329 223 Other current receivables 851 528 Other receivables 2,268 1,916 Total trade and other receivables 8,969 7,105 Other long-term receivables 99 29 Total other long-term receivables 99 29Provisions for bad debts at 1 January -18 -24 Additional provisions -1 -8 Used provisions 2 12 Amount collected during the year -1 1 Foreign exchange effect on bad debts 0 1 Provisions for bad debts at 31 December -19 -18There is no concentration of credit risk with respect to trade receiv-ables, as the Group has a large number of customers spread across several countries. Maximum exposure to trade receivables corre-sponds to NOK 6,720 million (NOK 5,206 million in 2021).As of 31 December 2022, Atea subsidiaries in Norway, Sweden, Denmark sold receivables of NOK 1,859 million under the securiti-zation facility (NOK 1,848 million at the end of 2021). The maximum balance of accounts receivable which may be sold at any time during the term of contract is NOK 1,900 million. See Note 18 for more information. As of 31 December 2022 the Group can borrow up to NOK 1,100 million through a securitization facility secured by receivables. Trade receivables up to this limit are pledged as security for revolving credit facility. See Note 18 and Note 27 for additional information.The Group has recognised a loss of NOK 5 million related to trade receivables in 2022. (NOK 1 million in 2021). See Note 8 for more information.See otherwise Note 3.1.4 with regard to credit risk.Maturity analysis for trade receivables not dueNOK in million 2022 2021Non-due < 30 5,557 4,185Non-due 31-90 629 708Non-due > 91 8 3Total 6,194 4,896Maturity analysis for trade receivables dueNOK in million 2022 2021Non-due < 30 467 291Non-due 31-90 35 31Non-due > 91 23 -12Total 525 310Note 16 Share capital and premium, options and shareholdersNumber of shares Share capitalTotal paid-in NOK in million, except number of shares Issued Treasury shares Issued Treasury shares Share premiumequityAt 1 January 2021 110,119,046 -736,844 110 -1 393 5031Issue of share capital 2,011,563 - 2 - 153 1551Changes related to own shares - 128,277 - 0 - 0At 31 December 2021 112,130,609 -608,567 112 -1 546 657At 1 January 2022 112,130,609 -608,567 112 -1 546 6573Issue of Share capital253,484 - 0 - 23 234Changes related to own shares- -1,177,931 - -1 - -1At 31 December 2022 112,384,093 -1,786,498 112 -2 569 6801 The company has traditionally issued new shares to meet the contractual obligations of its share options, based on authorizations to increase the share capital granted by the General Meeting to the Board of Directors. From 2021 the company also used treasury shares to meet the contractual obligations of its share options. The company also retains the right to settle share options in cash based on the difference between the share price on the date of exercise and the strike price of the option contract. Shares and share capitalIn 2022 the nominal value of shares was NOK 1 per share. All the shares issued by the company are fully paid.Own sharesAtea ASA holds 1,786,498 own shares at 31 December 2022 (608,567 at 31 December 2021).Share optionsShare options have been allotted to the management and selected employees. Each share option allows for the subscription of one share in Atea ASA. The fair value of the options is calculated when they are allotted and expensed over the vesting period. The maximum term of the options granted is normally 4 years.A cost of NOK 53 million has been charged as an expense in the income statement in 2022 relating to the share option programmes (NOK 49 million in 2021). In addition, National Insurance contribution expenses of NOK 19 million have been charged in 2022 (NOK 45 million in 2021). See Note 7 - Payroll and related costs for more information.2022 2021Weighted Weighted Number of average exercise Number of average exercise optionsprice (NOK)optionsprice (NOK)Outstanding at 1 Jan 7,599,487 107 9,691,938 92Granted 2,254,332 110 2,319,832 146Exercised -911,141 93 -3,627,533 79Lapsed/terminated -612,666 110 -769,750 107Expired -25,876 87 -15,000 90Outstanding at 31 Dec 8,304,136 104 7,599,487 107Vested options 2,428,640 92 1,888,658 92The weighted average value of the share options granted in 2022 was NOK 29 (NOK 37 in 2021). The share options were valued by a third party according to the Black-Scholes valuation model. The conditions for exercising the different share option programmes are set for each programme on an individual basis.Terms of the outstanding options are as follows:Outstanding options Vested optionsOutstanding Weighted average Weighted average Weighted average options at 31 Dec contractual life exercise price Vested options at exercise price Exercise price2022(Year)(NOK)31 Dec 2022(NOK) 70-80 2,500 0.96 71.10 2,500 71.10 80-90 124,000 1.30 89.82 9,000 88.90 90-100 1,614,332 1.96 98.00 - - 100-110 2,205,332 3.96 109.80 - - 110-120 2,417,140 1.35 115.00 2,417,140 115.00 120-130 - - - - - 130-140 - - - - - 140-150 1,940,832 2.96 145.50 - - Total 8,304,136 2.54 117.05 2,428,640 114.86 Variables in the model for the allotment of options in 2022:Weighted average share price at the time of allotment (NOK) 110 Weighted average exercise price (NOK) 79 2Weighted average volatility 30.9%Weighted average risk-free interest rate 2.5%Weighted average expected life (years) 3.5 2 The expected volatility was determined based on historical volatility with the same lifetime as the options issued. As the strike price is adjusted for dividends, this is not taken into account in the valuation.110 largest shareholders at 31 December 2022 Shareholder Shares %2Systemintegration APS 31,251,063 27.8%Folketrygdfondet 7,646,060 6.8%3State Street Bank and Trust Co. 6,527,702 5.8%3State Street Bank and Trust Co. 3,815,939 3.4%Verdipapirfond Odin Norden 3,656,029 3.3%3State Street Bank and Trust Co. 3,197,375 2.8%3RBC Investor Services Trust 3,091,261 2.8%3State Street Bank and Trust Co. 2,861,423 2.5%Verdipapirfond Odin Norge 2,191,692 2.0%Atea ASA 1,786,498 1.6%Other 46,359,051 41.3%Total number of shares 112,384,093 100.0%Number of shareholders: 8,251 Percentage of foreign shareholders: 70%1 Source: Verdipapirsentralen.2 Includes shares held by Ib Kun\u00f8e.3 Includes client nominee accounts.Note 17 Trade payables and other current liabilitiesNOK in million 2022 2021Trade payables 8,100 6,574Public fees payable 945 966Prepayments from customers (Contract liabilities, Note 6) 845 1,096Accrued holiday payments 581 539Deferred income (Contract liabilities, Note 6) 311 199Other accr. expenses (products & services) 229 269Other current liabilities 514 492Total other current liabilities 3,424 3,562Total trade payables and other current liabilities 11,524 10,135Maturity analysis trade payable:NOK in million 2022 2021Due < 30 5,927 4,520Due 31-90 2,001 2,036Due > 91 173 18Total 8,100 6,574Note 18 BorrowingsNOK in million 2022 2021Long-term borrowingsEIB loan - 475 Long-term interest-bearing borrowings - 475 Current borrowingsEIB loan 475 - Uncommitted securitization facility 95 - Overdraft facility secured by receivables 11 - Other 5 8 Current interest-bearing borrowings 586 8 Total borrowings excluding leasing 586 483 SecuritizationIn December 2018, Atea ASA and its subsidiaries in Norway, Sweden and Denmark entered into a securitization contract organized by a Nordea Denmark, Benchmark of Nordea bank Abp, consisting of 2 facilities. The first facility enables Atea to sell specified receivables of up to NOK 1,900 million at the end of 2022. The facility was extended at the end of 2021 for the next three years term, and has an implicit discount rate of IBOR 3M + 0.60%. The second facility is an uncommitted revolving credit facility secured by other receivables of NOK 1,100 million at the end of 2022. Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).EIB loanAtea ASA has entered into a loan agreement for NOK 475 million with the European Investment Bank in May 2018 for a term of five years. The loan is unsecured, and will be repaid in a single installment in 2023, therefore, it has been reclassified as short-term debt at the end of 2022.Overdraft facilityThe Group has an overdraft facility of NOK 300 million provided by Nordea Denmark, Benchmark of Nordea bank Abp. Facility used amounted NOK 11 million at the end of 2022 (facility was not utilised at 31 December 2021). Amounts drawn on this facility are cash and cash equivalents. The facility has standard terms and conditions for this type of financing.Money market lineThe Group had a uncommitted money market line of NOK 600 million provided by a Nordea Denmark, Benchmark of Nordea bank Abp at the end of 2022 (600 MNOK at the end of 2021). None of this facility had been utilised at 31 December 2022 and 31 December 2021. Amounts drawn on this facility are classified as short-term debt. The facility has standard terms and conditions for this type of financing.Term loanAtea ASA has entered into a loan agreement for NOK 500 million arranged by Nordea Bank, Denmark, in May 2022, a rate of interest of NIBOR +1.2%. The loan was short-term and fully repaid in December 2022.Supplier financingAtea Group entered into a temporary uncommitted revolving trade finance facility with the amount of up to USD 140 million with Deutsche Bank in May 2022, under which Deutsche Bank extended payables to one vendor on behalf of Atea ASA and its subsidiaries at a rate of interest of CME SOFR + 2.00%. The facility was terminated in November, 2022.Financial covenantThe financial covenant which applies to the above EIB loan facility and the Nordea facilities is a Leverage Ratio for the Group of 2.5x. Leverage Ratio means the ratio of net interest-bearing Debt to EBITDA. EBITDA in this calculation is pro forma, i.e. adjusted for acquisition of businesses, and sale of existing business units in the Group. The financial covenant is measured end of each quarter. The Group is compliant with the covenant at the balance date (see Note 21 and Alternative Performance Measures section). See Note 27 for disclosure of asset pledged under financing contracts. The Group is exposed to interest rate changes with respect to loans based on the following repricing structureNOK in million 2022 20216 months or less 586 8 6-12 months - - 1-5 years - 475 Total 586 483 Interest on the date of the balance sheet was as follows:NOK in million 2022 2021Long-term loansEIB loan 4.6% 2.0%Short-term loansSecuritization - sale of receivables 3.3% 0.9%Securitization - uncommited facility secured by receivables 3.7% 1.3%Overdraft facility 4.3% 1.7%Average weighted interest rate 3.7% 1.2%1Maturity analysis for loans 2022 Less than 1-3 3 months 1-5 NOK in million1 monthmonthsto 1 yearyears Total Long-term financing 2 4 479 - 486 Short-term financing 111 - - - 111 Total 113 4 479 - 597 1Maturity analysis for loans 2021 Less than 1-3 3 months 1-5 NOK in million1 monthmonthsto 1 yearyears TotalLong-term financing 1 1 5 499 506Short-term financing 8 - - - 8Total 8 1 5 499 5141 Includes interest payable.Note 19 LeasesAtea as a lesseThe nature of the lessee\u2019s leasing activitiesThe Group leases different kind of assets. The main amounts are related to leases of office buildings and cars. The leases of offices typically run for a period of 5-12 years. The lease of cars typically run for a period of 3-5 years. The Group does not have any leasing contracts with variable payment terms. Practical expedients applied Leases with a lease term of 12 months or shorter, except Financial subleases, will not be capitalised. Low-value leases, meaning mainly office equipment with an underlying value of USD 5,000 or less when they are new, will not be capitalised. This is not related to Financial subleases. Contracts with extension optionsSome leases of premises contain extension options exercisable by the Group. The extension options held are exercisable only by the Group, and not by the lessors. The Group includes an extension of the contracts in the lease valuation if it is reasonably certain that the Group will extend the contracts.SubleasingThe Group is subleasing products to the customers as part of the regular operations. In addition, some of its properties are subleased under operating and finance leases. As of 31 December 2022, the Group had a net present value of NOK 82 million recognised in the Financial position as sublease contracts (NOK 124 million as of 31 December 2021). The residual value obligation of leases is disclosed in Note 27 Commitments.The information about leases for which the Group is a lessee is presented to the right:Right-of-use assetsROU, Buildings ROU, Computer ROU, Motor Total right-NOK in millionand propertyequipmentvehiclesof-use assetsAcquisition cost1 January 2021 1,300 371 350 2,024 Ordinary additions 215 16 129 360 Revaluation decrease -152 -97 -85 -334 Currency translation effects -49 -10 -19 -78 31 December 2021 1,315 280 376 1,972 Ordinary additions 262 13 102 377 Revaluation decrease -6 -30 -87 -122 Currency translation effects 9 4 3 16 31 December 2022 1,580 268 394 2,243 Accumulated depreciation1 January 2021 -280 -304 -152 -736 Depreciation -189 -33 -103 -326 Eliminated on revaluation 110 96 61 266 Currency translation effects 8 8 8 24 31 December 2021 -351 -233 -187 -772 Depreciation -186 -25 -107 -319 Eliminated on revaluation 2 30 80 112 Currency translation effects -7 -3 -1 -12 31 December 2022 -542 -232 -215 -990 Right-of-use assets (cont\u2019d)ROU, Buildings ROU, Computer ROU, Motor Total right-NOK in millionand propertyequipmentvehiclesof-use assetsAcquisition cost 1,315 280 376 1,972 Accumulated depreciation and write downs -351 -233 -187 -772 Book value 31 December 2021 964 47 189 1,200 Acquisition cost 1,580 268 394 2,243 Accumulated depreciation and write downs -542 -232 -215 -990 Book value 31 December 2022 1,037 36 179 1,253 Lease liabilitiesMaturity analysis - contractual undiscounted cash flows to be paid after reporting dateNOK in million 2022 2021Less than one year -416 -405One to five years -765 -763More than five years -437 -404Total undiscounted lease liabilities at 31 Dec -1,618 -1,573Lease liabilities included in the Consolidated statement of financial position at 31 December -1,418 -1,394Current -363 -355Non-current -1,055 -1,038Atea as a lessor - age distribution operational lease1Maturity analysis - contractual undiscounted lease payments to be received after reporting date NOK in million 2022 2021Less than one year 8 8One to two years 0 78 141 Mainly related to operating subleasing of premises. See Note 2.8.2.2.Atea as a lessor - age distribution financial lease2Maturity analysis - contractual undiscounted lease payments to be received after reporting date NOK in million 2022 2021 Less than one year 46 72 One to two years 23 33 Two to three years 10 10 Three to four years 5 11Total undiscounted lease receivable 84 127Unearned finance income -2 -3Net investement in the lease 82 1242 Mainly related to financial subleasing of products to customers. See Note 2.8.2.2.Amounts recognised in the Consolidated income statementNOK in million 2022 20213Profit on subleasing transactions 1 54Income from subleasing right-of-use assets 8 85Expenses relating to short-term leases -19 -146Expenses relating to leases of low-value assets -11 -47,8Interest expense, leasing -58 -529Interest income, subleasing 4 69Interest expenses, subleasing -4 -63 Atea is subleasing products to the costomers as part of the regular operations. The Group recognizes revenue and the Cost of sales when the underlying assets are available for use by the customer. 4 Related to operating subleasing of premises. 5 A lease that at the commencement date has a lease term of 12 months or less. 6 Operating lease of assets with a value below USD 5,000 not included in 3) above. 7 Interest expenses on Finance lease liabilities. 8 Interest paid for lease liabilities is included in Interest paid in Net cash flow from operational activities in the Consolidated Statement of Cash flow. 9 Mainly related to interest income and expenses related to subleasing of products to the customers. Amounts recognized in the Consolidated statement of cash flowNOK in million 2022 2021Total cash outflow from leases -315 -327Note 20 Changes in financial liabilitiesLong-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2022 29 -475 -8 -986 -284 -53 -71 -1,848 Proceeds from overdraft/uncommitted securitization facility - - -4,923 - - - - -4,923 Repayments of overdraft/uncommitted securitization facility - - 4,847 - - - - 4,847 Lease payments - - - - 315 - - 315 Sublease payments - - - - - 17 26 43 Other cash payments -13 - 5 - - - - -8 Deferred interest expenses - - -1 - - - - -1 Lease contracts - non-cash items - - - - -356 - - -356 Other non-cash items - 475 -505 -27 11 - - -46 Currency effect 0 - 0 -6 -3 -1 -0 -10 Balance at 31 December 2022 17 - -586 -1,018 -318 -36 -45 -1,987 Long-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2021 20 -475 -7 -1,039 -310 -83 -126 -2,039 Proceeds from overdraft/uncommitted securitization facility - - -5,955 - - - - -5,955 Repayments of overdraft/uncommitted securitization facility - - 5,959 - - - - 5,959 Lease payments - - - - 327 - - 327 Sublease payments - - - - - 27 48 75 Other cash payments - - -1 - - - - -1 Deferred interest expenses - -0 -0 - - - - -1 Lease contracts - non-cash items - - - - -313 - - -313 Other non-cash items 10 - -4 23 -1 - - 18 Currency effect -1 - 0 31 13 4 6 54 Balance at 31 December 2021 29 -475 -8 -986 -284 -53 -71 -1,877 Note 21 Liquidity reserveLiquidity reserve is a metric used to assess maximum additional borrowing that is allowed by Atea\u2019s debt covenants as of the balance sheet date. Liquidity reserve does not show committed loans reserve. Liquidity reserve is calculated as the difference between Atea\u2019s net debt limit according to its debt covenants and Atea\u2019s net debt on the balance sheet date. Atea\u2019s debt covenants require that Atea limit its net debt on a Group level to 2.5x pro forma EBITDA for the last 12 months.NOK in million 2022 2021Last 12 months pro forma EBITDA 1,812 1,659 Debt covenant ratio 2.5 2.5 Net debt limit 4,531 4,147 Net financial position (see below) 304 822 Liquidity reserve 4,835 4,969 Liquidity reserve breakdown:NOK in million 2022 2021Unutilised short-term overdraft facilities 1,894 2,000 Draft limitation, debt covenant 2,941 2,969 Liquidity reserve 4,835 4,969 Loan facilities (see Note 18 for more information):NOK in million 2022 2021Long termUnsecured EIB loan - 475 -of which utilised - 475 Short term Unsecured EIB loan 475 - -of which utilised 475 - Uncommited securitization facility 1,100 1,100 -of which utilised 95 - Overdraft facility 300 300 -of which utilised 11 - Money market line 600 600 -of which utilised - - Net financial positionNet financial position consists of both current and non-current interest-bearing liabilities, less cash and cash equivalents.Net financial position does not include incremental net lease liabilities due to the adoption of IFRS 16 from 1 January 2019, as Atea\u2019s financial covenants specifically exclude incremental net lease liabilities due to the adoption of IFRS 16 from the definition of net financial position.NOK in million 2022 2021Long-term interest-bearing liabilities - -475 Long-term interest-bearing leasing liabilities -24 -30 Current interest-bearing liabilities -586 -8 Current interest-bearing leasing liabilities -7 -18 Cash and cash equivalents 922 1,353 Net financial position 304 822 Long-term ROU assets leasing liabilities -994 -956 Current ROU assets leasing liabilities -310 -266 Long-term subleasing liabilities -36 -53 Short-term subleasing liabilities -45 -71 Long-term subleasing receivables 36 53 Short-term subleasing receivables 45 71 Incremental net lease liabilities due to IFRS 16 adoption -1,304 -1,222 Note 22 ProvisionsLegal and Losses on fixed Other provision NOK in million Restructuringtax claimsprice contractsfor obligations TotalAt 1 January 2022 5 2 1 19 27 Recognised during the year:Additional provision during the year 3 5 - 22 30 Used during the year -7 - 0 -2 -8 Currency translation effects -0 0 - 1 1 At 31 December 2022 2 7 2 39 50 Legal and Losses on fixed Other provision NOK in million Restructuringtax claimsprice contractsfor obligations TotalAt 1 January 2021 15 - 1 - 16 Recognised during the year:Additional provision during the year 3 2 - 22 27 Used during the year -12 - -0 -3 -15 Currency translation effects -1 - - - -1 At 31 December 2021 5 2 1 19 27 Note 23 Classifications of financial instruments2022:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 36 364Trade receivables 6,701 6,7012Other receivables 851 851Short-term subleasing receivables 45 45Cash and cash equivalents 922 922Derivative contracts 4Financial liabilities Long-term subleasing liabilities 36 36Long-term leasing liabilities 1,018 1,0183Other long-term liabilities 116 116Trade payables 8,100 8,100Current interest-bearing liabilities 586 586Short-term subleasing liabilities 45 45Current leasing liabilities 318 318Other financial liabilities 17 173Other current liabilities 3,042 3,042Derivative contracts 91 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.2021:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 53 534Trade receivables 5,189 5,1892Other receivables 528 528Short-term subleasing receivables 71 71Cash and cash equivalents 1,353 1,353Derivative contracts 7 7Financial liabilities Long-term interest-bearing liabilities 475 475Long-term subleasing liabilities 53 53Long-term leasing liabilities 986 9863Other long-term liabilities 190 190Trade payables 6,574 6,574Current interest-bearing liabilities 8 8Short-term subleasing liabilities 71 71Current leasing liabilities 284 284Other financial liabilities 8 83Other current liabilities 3,158 3,158Derivative contracts 41 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.Note 24 Corporate structure of the Atea GroupFrom Local Voting rights/NOK in milliondatecurrencyownership (%) Primary activityHoldingAtea ASA NOK Listed HoldingNorwayAtea AS NOK 100% IT infrastructureAtea Finans AS NOK 100% LeasingSwedenAtea Holding AB SEK 100% HoldingAtea Sverige AB SEK 100% IT infrastructureAtea Finans AB SEK 100% LeasingDenmarkAtea Danmark Holding A/S DKK 100% HoldingAtea A/S DKK 100% IT infrastructureAtea Inc USD 100% IT infrastructureAtea Finans A/S DKK 100% LeasingFinlandAtea Holding Oy EUR 100% HoldingAtea Oy EUR 100% IT infrastructureBCC Finland Oy EUR 100% IT infrastructure Atea Finance Finland Oy EUR 100% Leasing Gambit Labs Oy 01.04.2022 EUR 100% Consulting Gambit Fuser Oy 01.04.2022 EUR 100% Consulting Gambit Quantic Oy 01.04.2022 EUR 100% Consulting Topnordic Finland Oy EUR 100% IT infrastructureFrom Local Voting rights/NOK in milliondatecurrencyownership (%) Primary activityThe BalticsAtea Baltic UAB EUR 100% HoldingAtea UAB EUR 100% IT infrastructureAtea AS EUR 100% IT infrastructureAtea Finance O\u00dc EUR 100% LeasingAtea Finance Lithuania UAB EUR 100% LeasingSolver UAB EUR 100% IT infrastructureEIT Sprendimai UAB EUR 100% IT infrastructureBMK UAB EUR 100% IT infrastructureBaltnetos Komunikacijos UAB EUR 100% IT infrastructureCRC SIA EUR 100% IT infrastructureAtea SIA EUR 100% IT infrastructureAppXiteAppXite SIA EUR 100% Software distributionAppXite AS NOK 100% Software distributionAppXite AB SEK 100% Software distributionAppXite B.V. EUR 100% Software distributionAppXite S.R.L. EUR 100% Software distributionAppXite ApS DKK 100% Software distributionAppXite Oy EUR 100% Software distributionGroup Shared ServicesAtea Logistics AB SEK 100% Group Shared ServicesAtea Global Services AB SEK 100% Group Shared ServicesAtea Global Services SIA EUR 100% Group Shared ServicesSecuritization contract Atea Service Center AB SEK 100%managementAtea Group Functions A/S DKK 100% Group Shared ServicesNote 25 Business combinations and other business initiativesBusiness combinations2022Gambit GroupOn 1 April 2022 Atea acquired 100 percent of the outstanding shares in Gambit Group. Gambit Group consist of Gambit Labs Oy AB and two subsidiaries. Gambit Group is an IT services provider with headquarter in Vaasa, Finland. The acquisition will strengthen Atea\u2019s position within informa-tion management solutions, including data analytics, machine learning and related system development. Gambit Group had revenue of approximately EUR 4 million in the fiscal year ending March 2022.Human ITOn 1 September 2022 Atea acquired the IT consulting operations of Human IT Sverige AB in southern and western Sweden. The acquisition will strengthen Atea\u2019s ability to support its customers on projects involving digital transformation and cloud integration.The acquisition only included a transfer of contracts for consultants and customers. No legal companies, facilities, administration or other overhead costs were included in the acquisition. The employees and customer contracts have been directly integrated into the Atea Sweden organization.The acquired operations of Human IT had revenue of approximately SEK 60 million in 2021.Allocation of purchase priceBoth transactions qualify as a business as defined in IFRS 3 Business Combination. Due to the high knowledge and low capital requirements for operating an IT sales and consulting organization, acquisitions within this sector will typically result in a goodwill balance.The goodwill balance represents the surplus of the purchase price compared with the accounting value of the net fixed and intangible assets of the acquired business.Acquisition costs of NOK 2.5 million related to the two business combi-nations are included in operating costs in the Consolidated income statement The fair values have been determined on provisional basis at the end of the reporting period.Details of the purchase consideration, the net assets acquired and goodwill in 2022 are as follows:NOK in million Gambit Group Human IT TotalAcquisition date 01-Apr-22 01-Sep-22Country Finland Sweden 2Voting rights/ownership interest 100% Purchase consideration:Cash payment 73.9 28.2 102.2 1Contingent consideration and deferred payments 22.4 1.7 24.1 Total purchase consideration 96.4 29.9 126.3 Fair value of assets and liabilities (see table below) 19.3 -0.1 19.1 Goodwill 77.1 30.0 107.1 1 Consideration that is dependent on future results and sellers employees being employed, is recognized as an obligation based on the fair value at the time of acquisition.2 The aquisition was related to consulting operations and not the legal company.The fair value of assets and liabilities recognized as a result of the acquisition in 2022 are as follows:NOK in million Gambit Group Human IT TotalContracts and customer relationships 11.0 3.8 14.8 Property, plant and equipment 0.4 - 0.4 Trade receivables 7.8 - 7.8 Other receivables 1.8 0.0 1.8 Cash and cash equivalents 15.9 - 15.9 Total asset 36.9 3.9 40.8 - Deferred tax liabilities -2.2 -0.8 -3.0 Trade payables -0.8 - -0.8 Other current liabilities and provisions -14.6 -3.2 -17.8 Total liabilities -17.6 -4.0 -21.6 Net assets acquired 19.3 -0.1 19.1 Acquisition of KMD customer agreementsIn December 2022, Atea Denmark finalized an agreement to acquire customer contracts from KMD relating to the hardware and infrastructure software business. The acquisition cost of NOK 35.2 million is recognized as intangible assets. This transaction does not qualify as a business combination as defined in IFRS 3.The contracts are for customers in Denmark. As part of the agreement, Atea hired 24 KMD employees.Net cash payments in connection with the acquisitions are as follows:NOK in million Gambit Group Human IT KMD Total Consideration paid in cash at date of acquisition 73.9 28.2 35.2 137.4 Cash and cash equivalents in acquired companies -15.9 - -15.9 Net cash payments for the acquisitions 58.1 28.2 35.2 121.5 If all acquired entities had been consolidated from 1 January 2022, the consolidated pro forma income statements for 2022 would show revenue and profit as follows: NOK in million Full year 2021Operating revenue 32,443 Operating profit/loss (EBIT) 1,198 The financial performance from the acquisition date to the end of 2022 for the acquired companies is considered to be immaterial from a Group perspective.Other business initiativesSale of mobile service provider businessIn April 2022, Atea Norway entered an agreement to sell Atea Mobil, its mobile service provider business, to Nortel AS for a price of NOK 72.5 million. The amount was paid in Q2 2022.Note 26 Contingent liabilities and assetsOrdinary course of businessThe Group has contingent liabilities in respect of bank and other guarantees and other matters arising in the ordinary course of business. It is not anticipated that any material liabilities will arise from the contingent liabilities.For contingent considerations regarding Business combinations, see Note 25.The Group has given guarantees in the ordinary course of business amounting to NOK 8,307 million (NOK 6,673 million in 2021) to external parties (see Note 27).Legal disputesAtea (the Group) is involved in lawsuits in various jurisdictions. The outcome for a number of these cases is uncertain. In management\u2019s opinion these cases will be resolved without significantly weakening the Group\u2019s financial standing. If the disputes nevertheless end with a negative outcome, Atea is insured in most cases.Note 27 CommitmentsNOK in million 2022 20211Guarantees to financial institutions 996 1,257 2Guarantees to business associates 6,963 5,159 Residual value obligations related to leasing 3activities 348 257 Total guarantees 8,307 6,673 1 In addition to facilities disclosed in Note 18, Atea ASA issued guarantees for sublease facilities of NOK 82 million in 2022 (NOK 124 million in 2021).2 As part of the ordinary operations, parent company guarantees are furnished to suppliers and partners on behalf of subsidiaries.3 The leasing companies have a residual value obligation of NOK 348 million (NOK 257 million in 2021) on the outstanding leasing contracts. No losses have been incurred as result of this, and the risk of incurring losses is considered being low.Pledged assets under securitization contract (see Note 18)As part of securitization contract, Atea has pledged the following asset to Nordea Denmark, Branch of Nordea Bank Abp:\u2022 Shares and related rights of Atea Service Center AB (subsidiary, 100% owned by Atea ASA).\u2022 Bank accounts of Atea Service Center AB. Cash balance including restricted cash in other companies amount NOK 823 million at the end of 2022 (NOK 832 million at the end of 2021). \u2022 Trade receivables covering uncommitted revolving credit facility, but not exceeding the limit of NOK 1,100 million at the end of 2022 (limit of NOK 1,100 million at the end of 2021). Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).Note 28 Related partiesAtea has ongoing transactions with related parties. All the transactions are in accordance with the arm\u2019s length principle and as part of the ordinary operations. The most important transactions are listed below.The transactions have been carried out by companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA through the company Systemintegration ApS, Ib Kun\u00f8e and Managing Director of Atea Baltic UAB, Arunas Bartusevicius. In addition, transactions with companies controlled by Elmera Group ASA. The CEO of Atea ASA, Steinar S\u00f8nsteby is Chairman of the Board in Elmera ASA.Wages and remuneration to the CEO, CFO, Board of Directors are described in a separate Remuneration report published at atea.com. See also Note 7 and Note 8.Sales to(+)/Credit (+)/debit (-) from(-) related balances partieswith related parties2022 2021 2022 2021Leasing of property or equipment 4.4 3.9 - - Development of software -0.5 -1.5 - -3.4 1Other 29.0 7.9 0.2 -5.7 1 Includes transactions with companies controlled by Ib Kun\u00f8e (NOK 20 million), and companies controlled by Elmera Group (NOK 10 million).Note 29 Consideration of climate changeln preparing the financial statements, the management have considered the impact of climate change.The Atea Group follows the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD). The company reports on climate risks and opportunities annually through CDP and is currently in the process of implementing requirements of the EU\u2019s new Corporate Sustainability Reporting Directive. More information can be found in a separate TCFD report that will be publicly available on atea.com during Q1 2023.There has been no material impact identified on the financial reporting judgements and estimates. ln particular the following areas are considered:\u2022 going concern and viability of the Group over the next three years\u2022 cash flow forecasts used in the impairment assessment of non-current assets including goodwill\u2022 carrying value of useful economic lives of property, plant, and equipment\u2022 Extreme weather events such as flooding, storms and heavy precipitation could also cause disruptions in the supply chain, which might lead to a financial impact on Atea. This risk is assessed to be quite low since Atea works with many vendors, which also enables the Group to diversify its exposure to risks.Whilst there is currently no medium-term impact expected from climate change, the management are aware of the ever-changing risks attached to climate change and will regularly assess these risks against judgements and estimates made in preparation of the Groups financial statements.Note 30 Events after the balance sheet dateDividend On February 8, 2023 the Board of Atea ASA resolved to propose a dividend of NOK 6.25 per share at the next Annual General Meeting to be held on April 27, 2023. The dividend will be split into two equal payments of NOK 3.125 which will take place in May and November 2023. For Norwegian tax purposes, the dividend shall be considered as repayment of paid in capital. Further details on the dividend payment will be provided in the Notice to the Annual General Meeting.There were no other significant events after the balance sheet date which could affect the evaluation of the reported accounts.",
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"value": "Note 02 Summary of significant accounting principlesBasis of the consolidated financial statementsThe consolidated financial statements of Atea have been prepared in accordance with International Financial Reporting Standards (IFRS), as determined by the EU, and include Atea ASA and subsidiaries in which Atea ASA, directly or indirectly, has a controlling interest through ownership interests or agreements. The consolidated finan-cial statements have been prepared under the historical cost basis and modified by any revaluation of assets and liabilities at fair value through profit or loss according to the policies for the relevant areas. All the figures are presented in NOK and rounded to the closest million. Notice is given of any exceptions.a) New and amended standards adopted by the GroupChange in accounting policy due to Agenda Decision from IFRS Interpretations Committee: Application of principal / agent criteria in IFRS 15 revenue from contracts with customersWith reference to Note 2 in the 2021 Annual Report.On April 20, 2022, the IFRS Interpretations Committee approved an Agenda Decision which provides guidance as to how a software reseller might apply the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d to the resale of standard software to a customer. The decision has implications for whether revenue from the resale of standard software is recognized on a gross or net basis under IFRS 15. The decision can also be applied to the resale of standard vendor services such as extended warranties. In its historic accounts, Atea has determined that it acts as a principal in the resale of standard software and vendor services and has recognized revenue from these products and services on a gross basis (with gross invoiced sales reported as revenue, and costs of the resold products reported as cost of sales).Under the new guidance from the IFRS interpretations committee, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea has implemented a change to its accounting policy and recognized revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue).The decision to change its accounting policy to conform with the Agenda Decision of the IFRS Interpretations Committee requires a restatement of prior years\u2019 accounts under IAS 8. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Revenue is reduced by NOK 12.8 billion\u2022 Cost of sales is reduced by NOK 12.8 billion\u2022 Gross profit, operating profit, net profit after tax, balance sheet and cash flow statement are unchanged.Atea will continue to report gross invoiced sales by product line and country in future financial reports as an Alternative Performance Measure (APM).Amended historic income statements from 2015 \u2013 2021 can be found at the following location: www.atea.com/accounting-policy-change-2022/No other standards adopted by the Group for the financial year beginning on or after 1 January 2022 have a material impact on the Group.b) Prior period ErrorsChange in equity in the opening balance as at 1 January 2021The equity in the opening balance as of 1 January 2021 has been changed due to prior period accounting errors. The errors are due to historical calculation of deferred tax assets in Atea Denmark related to goodwill, resulting in understated deferred tax liabilities. Because the errors have accumulated over multiple years, it has been impracticable to allocate the period-specific effects of the errors to specific years. Consequently, the opening balance sheet of the comparison financial period to 31 December 2021 has been restated to reflect adjustments relating to all prior years. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Deferred tax expense is increased by NOK 3 million.\u2022 Profit for the period is reduced by NOK 3 million.\u2022 Earnings per share and diluted earnings per share is reduced by NOK 0.03 per share.\u2022 Deferred tax liabilities opening balance 1 January 2021 is increased by NOK 20 million.\u2022 Retained earnings in the opening balance 1 January 2021 is reduced by NOK 20 million.c) New standards, amendments and interpretations not yet adoptedSeveral new standards and amendments to standards and interpretations are effective for annual periods beginning on or after 1 January 2023. There are no IFRS or IFRIC Interpretations that are not yet effective that would be expected to have a material impact on the Group.02.2 Critical accounting estimates and judgmentsThe preparation of accounts in accordance with IFRS requires use of certain critical accounting estimates. In addition, the application of the Atea\u2019s accounting principles requires that the management exercise judgment. Areas that contain a high degree of such discre-tionary assessments, or a high degree of complexity, or areas where the assumptions and estimates are of significance to the consolidated accounts are described separately. This applies to the valuation of goodwill (Note 13), valuation of deferred tax assets (Note 10) and presentation of Revenue (Note 2.1b). Changes to accounting esti-mates are included in the accounts for the period in which the change occurs. See also Note 4 for more explanation.02.3.2 Business combinationsAtea uses the acquisition method to account for the acquisition of subsidiaries. Consideration for the acquisition of subsidiaries is measured at the fair value of the transferred assets, obligations assumed, and equity instruments issued. The fair value of any assets or obligations that are contingent on the agreement is also included in the consideration. Identifiable assets and liabilities are recognized at fair value on the acquisition date. Expenses related to business combinations are recognized when they are incurred. Correspondingly, if there were to be a discrepancy between the esti-mated fair value based on the conditional settlement and fair value, and this cannot be attributed to new information on the fair value or more than 12 months passing from the takeover, the difference shall be recognized in the income statement.02.3.3 Intercompany transactionsIntercompany transactions, balances, and unrealized gains on trans-actions between Group companies are eliminated. The accounting principles for subsidiaries are amended as required in order to be consistent with Atea\u2019s accounting principles.02.3.4 AssociatesAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s Share of the profit or loss of the investee after the date of acquisition. 02.4 Comparative figuresComparative figures for previous years are changed in the event of significant changes in accounting principles. If changes are made in classifying and grouping accounting items, the comparative figures are changed accordingly. This also applies when presenting discontinued operations on separate lines in the income statement (the corresponding figures for the balance sheet are not changed).Historical figures are not restated in the event of changes in accounting principles.02.5 Segment reportingA segment is a portion of the business operations that delivers prod-ucts or services that are subject to a risk and return that are distinct from that of other business areas. In the segment reporting, the internal sales between the various segments are eliminated.Atea\u2019s business segment reporting is primarily by geography. A geographical business segment is engaged in providing products or services within a country or region that are subject to risks and returns that are different from other geographical segments.The Group\u2019s executives (CEO/CFO) perform financial planning and business control in each geographical business segment as well as in separate shared service units that deliver products and services internally to other geographical segments.02.6 Foreign currency translation02.6.1 Functional and presentation currenciesItems included in the financial statements of each of the Atea Group\u2019s entities are measured primarily using the currency of the primary economic environment in which the entity operates (the functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional and presentation currency of Atea ASA.02.6.2 Transactions and balance sheet itemsForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement.02.6.3 Group companiesThe results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows:1. Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet.2. Income and expenses for each income statement are translated at accumulated average monthly exchange rates during the financial year. 3. All resulting exchange differences are recognized in OCI and specified as a separate component of equity.On consolidation, exchange differences arising from the translation of the net investment in foreign entities, and of borrowings and other currency instruments are entered directly in OCI. When a foreign busi-ness is sold, the associated exchange difference is entered directly in OCI through profit and loss as part of the gain or loss on the sale.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate.02.7 ClassificationAssets are classified as current when intended for sale or consump-tion in the normal operating cycle, or held primarily for the purpose of being traded, or expected to be realized within twelve months, or classified as cash or equivalents. All other assets are classified as non-current. Liabilities are classified as current when expected to be settled in the normal operating cycle, or held primarily for the purpose of being traded, or due to be settled within twelve months, or there are no unconditional rights to defer settlement for at least twelve months. All other liabilities shall be classified as non-current.02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.02.8.2 Leases02.8.2.1 As a lesseeAt inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether:\u2022 the contract involves the use of an identified asset, this may be specified explicitly or implicitly and should be physically distinct or represent substantially all the capacity of a physically distinct asset. If the supplier has a substitution right, then the asset is not identified.\u2022 the Group has the right to obtain substantially all the economic benefits from use of the asset thorough the period of use, and\u2022 the Group has the right to direct the use of the asset. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially meas-ured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commence-ment date, plus any initial direct costs incurred.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impair-ment losses, if any.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease, or if that rate cannot be readily determined, the Groups incremental borrowing rate (IBR). The Group does not have any variable lease payments. The Group includes an extension of the contracts in the lease valuation if it is reasonably certain that the Group will extend the contracts (See Note 19). From practical perspective and to avoid mistakes single discount rate will be used to portfolio of leases. Different IBR were estimated for portfolios based on economic environment. IBR for the different portfolios is based on information about credit spreads which the Group believes are relevant to compare with an interest rate that would be achieved when financing similar assets. IBR will be calculated separately on contact by contract basis for leases which do not fit to portfolios.Short term leases and leases of low-value assets:The Group has elected not to recognise the right-of-use assets and liabilities for short-term leases of equipment and low value assets with an underlying value of USD 5,000 or less when they are new. This is not related to Financial sub-leases. The Group did not make any adjustments in lease terms or modi-fication of lease contracts during the periods presented that have significantly affected the lease liability and corresponding right-of-use assets.More information about leasing activities is disclosed in Note 19.02.8.2.2 As a lessor When the Group is a lessor, it determines a lease commencement whether each lease is a finance lease or an operation lease.To classify each lease, the Group makes an overall assessment of whether the lease transfers to the lessee substantially all the risks and rewards of ownership of the underlying asset. If this is the case, then the lease is a finance lease. If not, then it is an operating lease. The Group recognises lease payments received under operating leases as income on a straight-line basis over the lease term. The leasing income is mainly related to subleasing of premises and is not material. The classification of sublease agreements that the Group has entered is determined with the reference to the right-of-use asset arising from the head lease not with the reference to the underlying asset, Atea has classified these agreements as financial leases. The Group accounts for its interest in the head lease and the sub-lease sepa-rately. The Subleasing receivables and liabilities are recognized in the Statement of Financial position. In these agreements, Atea has a credit risk.When Atea is a lessor, Atea acts as a dealer and recognizes revenue and the Cost of sales when the underlying assets are available for use by the customer.The \u201cDevice as a service\u201d contracts (see 2.22.3.4 below) include a financial lease with the customer who obtains a right to use the devices. The contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing compa-nies. The leasing arrangement can either be a direct agreement between the customer and the leasing company, or an agreement between Atea and the customer, supported by a separate lease agreement between the leasing company and Atea. In the latter, Atea sells the devices to the leasing company and leases them back with an obligation or a right to buy back at the end of the lease term. This transaction is, for accounting purposes, classified as a financing transaction (secured borrowing) and the Group does not recognize revenue, cost, or sales profit (see Note 2.11 for details on recognition and derecognition of financial instruments related to these contracts). In the first case (leasing agreement directly between the leasing company and the customer), the Group is not a part of the agreement and does not recognize the lease.02.9 Intangible assets02.9.1 RecognitionIntangible assets are recognized on the balance sheet if it can be proven that there are probable future economic benefits that can be attributed to the asset, which is owned by Atea, and the cost of the asset can be measured reliably.Intangible assets are recognized at their cost price. Intangible assets with indefinite useful lives are not amortized, but impairment losses are recognized if the recoverable amount is less than the cost price.02.9.2 Business combinations and goodwillGoodwill represents the excess of the cost of acquisition over the fair value of Atea\u2019s share of the net identifiable assets of the acquired business at the time of the acquisition. Goodwill is tested annually for impairment, or more frequently when there is an indication that the unit may be impaired and carried at cost less accumulated impairment losses. An impairment loss recognised for goodwill is not reversed in a subsequent period. Goodwill is allocated to the relevant cash-gen-erating units for the purpose of impairment testing. Each of those cash-generating units represents the lowest levels for which there are separately identifiable cash flows. Gains and losses on the sale of business interests include the carrying amount of goodwill relating to the entity sold.02.9.3 Other intangible assetsComputer software and rightsAcquired computer software licences are recognized on the balance sheet based on the costs incurred to acquire and bring to use the specific software. These costs are amortized over their estimated useful lives. Costs associated with maintaining computer software programs are recognized as an expense as incurred. Costs that are directly associated with the development of identifiable and unique software or system solutions controlled by the Group, which will probably generate economic benefits related to the asset that will pass to Atea and can be measured reliably, are recognized as intangible assets. Computer software costs/solutions and rights recognized on the balance sheet are amortized over their estimated useful lives, normally 3-7 years.Contracts and customer relationshipsIn connection with business combinations, contracts and customer relationships are recorded at fair value at the acquisition date. The amortization period for contracts and customer relationships is based on the period they are expected to generate cash flow, normally 4-5 years.Expenses related to research activities are recognized in the income statement as they are incurred.02.10 Impairment of non-financial assetsAssets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units).02.11 Financial instrumentsAtea\u2019s financial instruments include cash and cash equivalents, trade receivables, other receivables, subleasing receivables, investments and marketable securities, derivative contracts, trade payables, long term interest-bearing liabilities, current interest-bearing liabilities, long-term subleasing liabilities, short-term subleasing liabilities, long-term leasing liabilities, current leasing liabilities, other financial liabilities, other long-term liabilities and other current liabilities. Fair value is defined to be the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm\u2019s length transaction.Atea classifies financial instruments in the category below. Details are disclosed in Note 23.02.11.1 Amortized costThe asset is measured at the amount recognized at initial recognition minus principal repayments, plus or minus the cumulative amortiza-tion of any difference between that initial amount and the maturity amount, and any loss allowance. Interest income is calculated using the effective interest method and is recognized in profit and loss. Changes in fair value are recognized in profit and loss when the asset is derecognized or reclassified. 02.11.2 Fair Value Through the statement of Other Comprehensive Income (FVTOCI)Under FVTOCI, changes in fair value are not reported as part of Profit for the period. Instead, they are reported as part of \u2018Comprehensive Income\u2019.02.11.3 Fair Value Through the statement of Profit and Loss (FVTPL)Under FVTPL, changes in fair value are reported as part of the \u2018Consolidated income statement for the period\u2019.02.11.4 Financial instruments related to \u201cDevice as a service\u201d contractsIn relation to the \u201cDevice as a service\u201d contracts, see 2.22 below, Atea enters into financial lease agreements with the customer and obtains secured borrowing from the leasing company. In these cases, the Group derecognize the lease receivables on the customer as the receivables, including all credit risk, are transferred to the leasing company as settlement for Atea\u2019s liability to the leasing company.02.12 HedgingThe Group has elected not to adopt to the hedge accounting regarding the approach to hedge effective ness in IFRS 9.Before a hedging transaction is carried out, the Group\u2019s finance department assesses whether a derivative (or another financial instrument in the case of a foreign currency hedge) is to be used as:1. a fair value hedge of a recognized asset, liability or a fixed commitment,2. a cash flow hedge of a recognized asset or liability, a future transaction identified as very probable or, in the case of foreign currency risk, a fixed commitment, or3. a net investment hedge in a foreign entity.Fair value hedgesDerivatives designated as hedging instruments are assessed at fair value and changes in fair value are recognized in the income state-ment. Correspondingly, a change in the fair value of the hedged item attributable to the hedged risk is recognized in the income statement.Cash flow hedgesThe hedging instruments are recognized in the statement of financial position and measured at fair value through the income statement.02.13 InventoriesGoods purchased for resale are valued at the lower of historical cost or net realizable value. The net realizable value is the estimated sales price under ordinary operations less the cost of sales. The historical cost is calculated by means of the first-in, first-out principle (FIFO).Atea also keeps inventory to cover the spare parts needed in connec-tion with service agreements. The spare parts inventory is recognized at lower of cost and net realisable value.02.14 Trade receivablesTrade receivables, including deferred revenue, are recognized at nominal amount. The interest element is disregarded if it is insignifi-cant. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. The Group is considering the risk or probability that a credit loss occurs, even if the possibility of a credit loss occurs is very low. The provisions represent the difference between the nominal and present value of cash flows that are expected to be received. The change in the provisions for the period is accounted for in the income statement. Historically, the loss on trade receivables has been very low. See Note 3 for more information.02.14.1 SecuritizationAtea has a securitization contract organized by a bank, consisting of 2 facilities. The first facility enables Atea to sell specified receivables of up to NOK 1,900 million. The second facility is an uncommitted revolving credit facility of NOK 1,100 million secured by other receivables.In the securitization program, receivables are transferred in a \u201ctrue sale\u201d to a bankruptcy-remote special purpose vehicle (SPV). This delinks the performance of the receivables (mostly public sector) from the credit quality of Atea and its subsidiaries. The Group consider that the business model for an accounting perspective for Trade receivables, is a business model whose objec-tive is achieved by both collecting contractual cash flows and selling financial assets. The classification of the financial instrument, \u2018Trade receivables\u2019 is classified as Fair Value Through the statement of Other Comprehensive Income (FVTOCI) (see 2.11.2 above).Changes in the loss allowance related to credit loss and agio/disagio are reported as part of the \u2018Consolidated income statement for the period\u2019. Any changes in fair value for Trade receivables which comes from other elements than credit loss and agio/disagio is recognized in Other Comprehensive Income. 02.15 Cash and cash equivalentsCash includes cash in hand and deposits in bank. Cash equivalents are short-term liquid investments that can be converted into cash within three months, and which contain insignificant risk elements. Bank overdrafts are presented within interest-bearing current liabili-ties on the balance sheet. Cash restricted for use comprises cash and cash equivalents which are not available for general use by the group. For Atea, this is mainly related to pledge of separate bank accounts related to the securitization contract organized by a bank (see 2.14 above). 02.16 Share capital and premiumsOrdinary shares are classified as equity. Costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. Costs directly attributable to the issue of new shares related to an acquisition of a business are recognised directly on the Equity as part of the purchase consideration.Where any Group company purchases the company\u2019s own shares, the consideration paid, including any directly attributable costs (net of income taxes) is deducted from equity attributable to Atea\u2019s share-holders until the shares are cancelled, reissued, or disposed of.Where such shares are subsequently sold or reissued, any consider-ation received, net of any directly attributable transaction costs and the related income tax effects, are included in equity attributable to Atea\u2019s shareholders.02.17 BorrowingsBorrowings are recognized at fair value when the loan is disbursed, net of the transaction costs incurred. Transaction costs are charged as an expense over the term of the loan (effective interest rate). Borrowings are classified as current liabilities unless there exists an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. According to IFRS 9, the finan-cial liabilities are measured at amortised cost.02.18 Income taxIncome tax consists of the tax payable and changes to deferred tax. Deferred tax is calculated on all taxable temporary differences, except for:1. Goodwill for which amortization is not deductible for tax purposes.2. Temporary differences relating to investments in subsidi-aries, associates, or joint ventures when the Group decides when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future.Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination.Deferred tax assets are recognized when there is convincing evidence that Atea will have a sufficient profit for tax purposes to utilize the tax assets. On each balance sheet date, Atea reviews its unrecorded and unrecognized tax assets. Atea recognizes deferred tax assets on its balance sheet when the conditions for recognition have been met. Correspondingly, Atea will reduce its deferred tax assets if they can no longer be utilized.Deferred tax and deferred tax assets are measured based on the current tax rates and laws applicable to the companies in the Group where temporary differences have arisen.Deferred tax and deferred tax assets are recognized at their nominal value and classified as a non-current asset or a long-term liability on the balance sheet.The Group is recognising deferred tax on leasing liabilities by reflecting the linkage between the right-of-use asset and the lease liability. Deferred tax is recognised on an aggregate temporarily difference basis.02.19 Employee benefits02.19.1 Pension obligationsGroup companies operate various pension schemes. The schemes are generally funded through payments to insurance companies.For defined contribution plans, Atea pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual, or voluntary basis. Atea has no further payment obliga-tions once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due.02.19.2 Share-based compensationEmployee options at Atea represent rights for employees to subscribe to shares in the company at a future date at a predeter-mined subscription price (subscription right). To gain the rights to subscribe requires continued employment. Once the rights are gained (\u201cvested\u201d), there is no employment obligation at present.The fair value of the employee services received in exchange for the allotment of options is recognized as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options allotted. On each balance sheet date, the company revises its estimates of the number of options that are expected to become exercisable. It recognizes the impact of the revision of original estimates, if any, in the income statement, and a corresponding adjustment to equity over the remaining vesting period. The proceeds received net of any directly attributable trans-action costs are credited to share capital and share premium when the options are exercised.Own shares represent the shares of the parent company Atea ASA that are held in treasury. Own shares are recorded at cost and deducted from equity. See Note 16 for more information. 02.19.3 Termination benefitsTermination benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. Atea recog-nizes termination benefits when it is demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits because of an offer made to encourage voluntary redundancy.02.19.4 Bonus plansAtea recognizes a provision where contractually obliged or where there is a past practice that has created a constructive obligation.02.20 ProvisionsProvisions are recognized when Atea has a valid liability (legal or constructive) because of events that have taken place and it can be proven probable (more likely than not) that a financial settlement will take place because of this liability, and that the size of the amount can be measured reliably. Provisions are reviewed on each balance sheet date and their level reflects the best estimate of the liability. When the effect of time is insignificant, the provisions will be equal to the size of the expense necessary to be free of the liability. When the effect of time is significant, the provisions will be the present value of future payments to cover the liability.Restructuring provisions only include direct expenses linked to the actual restructuring that is necessary and which is not part of the day-to-day operations. Restructuring provisions are recognized when the company has a detailed restructuring plan in which the business area is identified; the premises and type of departments that will be affected, the number of employees who will be compensated for dismissal, the type of expenses that will be incurred and when the restructuring is to begin have been clarified; and the restructuring plan has been commenced or communicated to those who will be affected by it. Provisions are not recognized for future operating losses.02.21 Contingent liabilities and assetsContingent liabilities are defined as:1. Possible obligations resulting from past events whose existence depend on future events2. Obligations that are not recognized because it is not prob-able that they will lead to an outflow of resources3. Obligations that cannot be measured with sufficient reliabilityContingent liabilities are not recognized in the annual financial statements. Significant contingent liabilities are disclosed, except for contingent liabilities where the probability of the liability occurring is remote. A contingent asset is not recognized in the annual financial statements but is disclosed if there is a certain level of probability that a benefit will accrue to Atea.Contingent liabilities acquired in a business combination are initially measured at fair value at the acquisition date. At the end of subse-quent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognised in accordance with IAS 37 and the amount recognised initially less cumulative amount of income recognised in accordance with the principles of IFRS 15. For contingent consideration recognized as a liability regarding the acquisition of business, see Note 26.02.22 Revenue recognition Revenue comprises the fair value of the consideration for the sale of goods and services, net of value-added tax, rebates, and discounts. Intercompany sales are eliminated. Revenues are not recognized unless the customer has accepted the delivery and collectability of the related receivables is reasonably assured.02.22.1 Practical expedientsThe Group has used following practical expedients:\u2022 The Group has not disclosed information about remaining performance obligations that have original expected durations of one year or less.\u2022 The Group does not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when the Group expects to recognise that amount as revenue for the year ended 31 December 2022.\u2022 The Group has recognized the incremental costs of obtaining contracts as an expense when incurred, if the amortization period of the assets that the Group other-wise would have recognised is one year or less.\u2022 The Group does not disclose the effects of a significant financing component if the entity expects, at contract inception, that the period between when the entity transfers a prom-ised good or service to a customer and when the customer pays for that good or service will be one year or less.Revenue is recognized as follows for Atea\u2019s different types of revenues:02.22.2 Sale of productsThe sale of products consists of hardware and software deliveries to an end customer. Atea recognizes revenue on a gross basis on product sales in which Atea purchases a product from a vendor and resells it to the end customer. In these contracts, Atea has primary responsibility for ensuring delivery of the specified product to the end customer and has discretion in establishing the price for the product sale.Under the new guidance from the IFRS interpretations committee in 2022, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea is recognizing revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue). See 2.1a above.When reselling products, Atea recognizes revenue when a customer obtains control of the products. In a hardware sale or traditional software license sale, the customer obtains control of the products when the products are delivered. Normally, products are delivered directly from the distributor to the customer, or from our centrally located warehouse in Sweden. The products delivered are at Atea\u2019s own risk and expense, and therefore presented as gross sales in the income statement. In a Software-as-a-service agreement, software is provided over time to an end customer from a Data Center managed or contracted by the software vendor. The customer will purchase and obtain control of the software-as-a-service on a subscription or consump-tion basis. Revenue is therefore recognized periodically over the life of the software as a service contract. The price may contain both subscription and consumption-based offers from multiple vendors and a variety of offerings. Subscription based offers have fixed price and are billed in different models, including monthly in arrears, upfront, quarterly, and yearly. Billing cycles depend upon the type of subscription and the agreement with vendors. Software as a service offer is sold in different pricing models, including: Fixed license prices locked for 12 months upon purchase, monetary commitments (upfront payment), consumption pricing/pay-as-you-go. The offers can be bundled into a single offer which may include application of different pricing models simultaneously, e.g., customer purchases a fixed fee license and consumption-based offer. As a result, such customer would receive a single invoice for fixed license fee and the consumption amount. The transaction price is based on the desired profitability level, competition within the market and customer size. The Software as a service agreement contracts are entered for indefinite term, unless terminated by either party. The customer contracts are usually entered for the initial term of 1-year, however, after the end of the initial term, the contracts are renewed for additional 1-year term, by providing a 30-days written notice to the other party. Nevertheless, if the subscriptions are not migrated to another provider, the contracts and corresponding billing relationship remain in force until such subscriptions are transferred to another provider.Either party has the right to terminate the agreement by providing a 30 days\u2019 prior written notice of termination to the other party. Whenever the sub-contractors are used to deliver any part of the service, sub-contractors are bound by the same or similar terms of termination. The rights and responsibilities pertaining to the Software as a service agreement with the customers, are corresponding with those of the agreements with Sub-contractors. If the customer can terminate the subscription within 30 days, the same subscription termination terms will apply to the agreement between Atea and the vendor providing such subscription.Atea recognizes commission revenue on product sales in which Atea arranges for a product to be sold directly from the vendor to the end customer, with Atea earning a sales agent fee from the vendor for arranging the sale of the product. In these contracts, Atea does not have primary responsibility for ensuring delivery of the specified product to the end customer and does not have discretion in estab-lishing the price for the product sale. The revenue is recognized when the commission has been earned from the vendor, typically after the vendor has delivered the product to the end customer.Atea is a dealer and a service provider. Atea does not produce any software or hardware itself. If the customer experiences errors with the products themselves, Atea has a \u201cback-to-back\u201d agreement with the supplier. This means that Atea does not make any provision for warranties in the balance sheet. Atea does not have any obligations for returns, refunds or similar of sold products. Atea does not have any contracts with the customers where the prices vary based on the contract terms.02.22.3 Sale of services02.22.3.1 Consulting servicesConsulting service consists of services from Atea consultants provided on an hourly basis. Revenue is recognised when the customer can obtain the benefits from the service, and simulta-neously receives and consumes the benefits. A customer obtains benefit of a service when the benefit from the service meets the expectations specified in the contract with the customer. 02.22.3.2 Fixed price projectsRevenue is recognised when the customer can obtain the benefits from the fixed price projects. Fixed price projects include both fixed price consulting projects and combined consulting and product deliv-eries.In general, income is recognised when the project is finalised according to the contract and the customer can obtain the benefits from the project. Revenue may be recognised over time when one of the following criteria are met:\u2022 Customer consumes benefits as Atea performs the service.\u2022 Customer controls benefits as Atea performs the service.\u2022 The benefits of the service have no alternative use and Atea has the right to receive payment.The percentage of completion method is used when revenue is recognised over time. The degree of completion is normally based on accrued cost for a project. This method is used, because normally it is reasonably possible to estimate the stages of project completion on an ongoing basis, based on the remaining costs to complete a project.Earned revenue for the period is earned revenue at the balance sheet date, less earned revenue in prior periods. If the project is ongoing, income will be recognized continuously in accordance with the agree-ment, based on actual deliveries.02.22.3.3 Service contractsRevenue is recognised when the customer can obtain the benefits from the service contracts.Service contracts include time-limited service & support contracts, or contracts running until termination by either party. Such revenues are normally allocated linearly over the length of the contracts. Costs related to earned service revenues are recognised as the work is performed.02.22.3.4 Multiple element arrangements or \u201cDevice as a Service\u201d \u201cDevice-as-a-Service\u201d is a commercial model in which organizations procure IT solutions, including equipment and service, from a service provider at a fixed fee for use (e.g., monthly fee per user). The deliv-eries of equipment are provided with a service contract. Atea is then responsible for delivering the IT solution and maintaining an agreed service level. When the Group delivers multiple services and/or equipment as part of one contract or arrangement, the consideration is allocated to the separate identifiable performance obligations. Our assessment shows that the combination of products and services can be unbundled and are not considered as one performance obligation. The timing of the revenue streams in the Multiple element arrangements or \u201cDevice-as-a-Service\u201d can be different. Typically, revenue from sales of the products is recognised immediately when the customer obtains control of the product, while the service element in the contract is recognised over time. Revenue is only recognized when control of the promised good or service is transferred to the customer.The stand-alone selling prices can be identified and allocated to the different elements in the contracts.These contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing companies.When the contracts contain a lease, the Group separates the elements of the contract that are in scope of IFRS 16 and recognize these accordingly, see 2.8.2 above for further detail on leases. The remaining elements of the contracts are allocated to each perfor-mance obligation in scope of IFRS 15 and recognized as revenue accordingly.02.22.3.5 Data Center outsourcing agreementsThe contracts involve the day-to-day management responsibility for operating server or host platforms, including distributed servers and storage. Such revenues are normally allocated linearly over the length of the contracts. The duration of the contracts are typically 3-years with a possibility for renewal. The customer typically needs to pay a cancellation fee if the contract is cancelled before the end of the contract period.02.22.4 Payment terms and finance componentsThe typical payment terms with the customers vary between 14 and 60 days. The Group does not have any significant customer contracts with finance components. When the customer contract includes a finance component, this is normally financed by an external party.02.22.5 Revenue from customer contract with duration more than one year after the balance dateMost of the contracts with customers are with a duration less than one-year. Data Center outsourcing agreements in 2.22.3.5 above is an exception. See more details in Note 6.02.23 Cost of salesAtea aggregates expenses within the income statement according to their nature. Costs of sales include products and services bought from suppliers and resold to customers.Costs of sales include all direct expenses for goods and services directly connected to the sales, including freight. Direct costs related to services include leasing and outsourcing. Impairment of goodwillThe most important estimates and assumptions that have a signif-icant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are related to impairment of goodwill. The book value of goodwill as of 31 December 2022 is NOK 4,132 million.Goodwill has an indefinite useful life and is tested annually for impairment. Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.Sensitivity analysis indicates that even with the use of conservative estimates with regard to future cash flows and discount rates, the book value of any of the assets will not exceed the recoverable amounts. See more information in Note 13.Recoverable amounts of cash-generating units are determined based on judgements of fair values less costs to sell or value-in-use estimates. Note 29 Consideration of climate changeln preparing the financial statements, the management have considered the impact of climate change.The Atea Group follows the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD). The company reports on climate risks and opportunities annually through CDP and is currently in the process of implementing requirements of the EU\u2019s new Corporate Sustainability Reporting Directive. More information can be found in a separate TCFD report that will be publicly available on atea.com during Q1 2023.There has been no material impact identified on the financial reporting judgements and estimates. ln particular the following areas are considered:\u2022 going concern and viability of the Group over the next three years\u2022 cash flow forecasts used in the impairment assessment of non-current assets including goodwill\u2022 carrying value of useful economic lives of property, plant, and equipment\u2022 Extreme weather events such as flooding, storms and heavy precipitation could also cause disruptions in the supply chain, which might lead to a financial impact on Atea. This risk is assessed to be quite low since Atea works with many vendors, which also enables the Group to diversify its exposure to risks.Whilst there is currently no medium-term impact expected from climate change, the management are aware of the ever-changing risks attached to climate change and will regularly assess these risks against judgements and estimates made in preparation of the Groups financial statements.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-4-2": {
"value": "02.1 Accounting Policies, Changes in Accounting Estimates and ErrorsAdoption of new and revised International Financial Reporting Standards (IFRS) ",
"dimensions": {
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-5-2": {
"value": "a) New and amended standards adopted by the GroupChange in accounting policy due to Agenda Decision from IFRS Interpretations Committee: Application of principal / agent criteria in IFRS 15 revenue from contracts with customersWith reference to Note 2 in the 2021 Annual Report.On April 20, 2022, the IFRS Interpretations Committee approved an Agenda Decision which provides guidance as to how a software reseller might apply the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d to the resale of standard software to a customer. The decision has implications for whether revenue from the resale of standard software is recognized on a gross or net basis under IFRS 15. The decision can also be applied to the resale of standard vendor services such as extended warranties. In its historic accounts, Atea has determined that it acts as a principal in the resale of standard software and vendor services and has recognized revenue from these products and services on a gross basis (with gross invoiced sales reported as revenue, and costs of the resold products reported as cost of sales).Under the new guidance from the IFRS interpretations committee, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea has implemented a change to its accounting policy and recognized revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue).The decision to change its accounting policy to conform with the Agenda Decision of the IFRS Interpretations Committee requires a restatement of prior years\u2019 accounts under IAS 8. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Revenue is reduced by NOK 12.8 billion\u2022 Cost of sales is reduced by NOK 12.8 billion\u2022 Gross profit, operating profit, net profit after tax, balance sheet and cash flow statement are unchanged.Atea will continue to report gross invoiced sales by product line and country in future financial reports as an Alternative Performance Measure (APM).Amended historic income statements from 2015 \u2013 2021 can be found at the following location: www.atea.com/accounting-policy-change-2022/No other standards adopted by the Group for the financial year beginning on or after 1 January 2022 have a material impact on the Group.b) Prior period ErrorsChange in equity in the opening balance as at 1 January 2021The equity in the opening balance as of 1 January 2021 has been changed due to prior period accounting errors. The errors are due to historical calculation of deferred tax assets in Atea Denmark related to goodwill, resulting in understated deferred tax liabilities. Because the errors have accumulated over multiple years, it has been impracticable to allocate the period-specific effects of the errors to specific years. Consequently, the opening balance sheet of the comparison financial period to 31 December 2021 has been restated to reflect adjustments relating to all prior years. The changes have been applied retrospectively. The impact on Atea\u2019s financial statements for financial year 2021 is: \u2022 Deferred tax expense is increased by NOK 3 million.\u2022 Profit for the period is reduced by NOK 3 million.\u2022 Earnings per share and diluted earnings per share is reduced by NOK 0.03 per share.\u2022 Deferred tax liabilities opening balance 1 January 2021 is increased by NOK 20 million.\u2022 Retained earnings in the opening balance 1 January 2021 is reduced by NOK 20 million.c) New standards, amendments and interpretations not yet adoptedSeveral new standards and amendments to standards and interpretations are effective for annual periods beginning on or after 1 January 2023. There are no IFRS or IFRIC Interpretations that are not yet effective that would be expected to have a material impact on the Group.02.2 Critical accounting estimates and judgmentsThe preparation of accounts in accordance with IFRS requires use of certain critical accounting estimates. In addition, the application of the Atea\u2019s accounting principles requires that the management exercise judgment. Areas that contain a high degree of such discre-tionary assessments, or a high degree of complexity, or areas where the assumptions and estimates are of significance to the consolidated accounts are described separately. This applies to the valuation of goodwill (Note 13), valuation of deferred tax assets (Note 10) and presentation of Revenue (Note 2.1b). Changes to accounting esti-mates are included in the accounts for the period in which the change occurs. See also Note 4 for more explanation.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-9-2": {
"value": "02.3 Consolidation principles02.3.1 SubsidiariesSubsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-10-3": {
"value": "02.3.2 Business combinationsAtea uses the acquisition method to account for the acquisition of subsidiaries. Consideration for the acquisition of subsidiaries is measured at the fair value of the transferred assets, obligations assumed, and equity instruments issued. The fair value of any assets or obligations that are contingent on the agreement is also included in the consideration. Identifiable assets and liabilities are recognized at fair value on the acquisition date. Expenses related to business combinations are recognized when they are incurred. Correspondingly, if there were to be a discrepancy between the esti-mated fair value based on the conditional settlement and fair value, and this cannot be attributed to new information on the fair value or more than 12 months passing from the takeover, the difference shall be recognized in the income statement.02.3.3 Intercompany transactionsIntercompany transactions, balances, and unrealized gains on trans-actions between Group companies are eliminated. The accounting principles for subsidiaries are amended as required in order to be consistent with Atea\u2019s accounting principles.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-10-4": {
"value": "02.3.2 Business combinationsAtea uses the acquisition method to account for the acquisition of subsidiaries. Consideration for the acquisition of subsidiaries is measured at the fair value of the transferred assets, obligations assumed, and equity instruments issued. The fair value of any assets or obligations that are contingent on the agreement is also included in the consideration. Identifiable assets and liabilities are recognized at fair value on the acquisition date. Expenses related to business combinations are recognized when they are incurred. Correspondingly, if there were to be a discrepancy between the esti-mated fair value based on the conditional settlement and fair value, and this cannot be attributed to new information on the fair value or more than 12 months passing from the takeover, the difference shall be recognized in the income statement.02.3.3 Intercompany transactionsIntercompany transactions, balances, and unrealized gains on trans-actions between Group companies are eliminated. The accounting principles for subsidiaries are amended as required in order to be consistent with Atea\u2019s accounting principles.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-12-3": {
"value": "02.3.4 AssociatesAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s Share of the profit or loss of the investee after the date of acquisition. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"f7061": {
"value": "02.6 Foreign currency translation",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-16-3": {
"value": "02.6.1 Functional and presentation currenciesItems included in the financial statements of each of the Atea Group\u2019s entities are measured primarily using the currency of the primary economic environment in which the entity operates (the functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional and presentation currency of Atea ASA.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-20-3": {
"value": "02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-20-4": {
"value": "02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-20-5": {
"value": "02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-20-6": {
"value": "02.8 Property, plant and equipment02.8.1 RecognitionProperty, plant, and equipment are stated at historical cost less depreciation. Historical cost includes expenses that are directly attributable to the acquisition of the items. Costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will pass to Atea and the cost of the item can be measured reliably.Depreciation is calculated using the straight-line method to allocate their cost over their estimated useful lives as follows:1. Buildings, 20-30 years2. Land, No depreciation3. Vehicles & office machines, 3-5 years4. Furniture and fittings, 3-10 years5. Computer equipment, 3-5 yearsThe assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.Repair and maintenance costs are charged to the income statement during the financial period in which they are incurred.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-21-3": {
"value": "02.8.2 Leases02.8.2.1 As a lesseeAt inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether:\u2022 the contract involves the use of an identified asset, this may be specified explicitly or implicitly and should be physically distinct or represent substantially all the capacity of a physically distinct asset. If the supplier has a substitution right, then the asset is not identified.\u2022 the Group has the right to obtain substantially all the economic benefits from use of the asset thorough the period of use, and\u2022 the Group has the right to direct the use of the asset. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially meas-ured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commence-ment date, plus any initial direct costs incurred.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impair-ment losses, if any.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease, or if that rate cannot be readily determined, the Groups incremental borrowing rate (IBR). The Group does not have any variable lease payments. The Group includes an extension of the contracts in the lease valuation if it is reasonably certain that the Group will extend the contracts (See Note 19). From practical perspective and to avoid mistakes single discount rate will be used to portfolio of leases. Different IBR were estimated for portfolios based on economic environment. IBR for the different portfolios is based on information about credit spreads which the Group believes are relevant to compare with an interest rate that would be achieved when financing similar assets. IBR will be calculated separately on contact by contract basis for leases which do not fit to portfolios.Short term leases and leases of low-value assets:The Group has elected not to recognise the right-of-use assets and liabilities for short-term leases of equipment and low value assets with an underlying value of USD 5,000 or less when they are new. This is not related to Financial sub-leases. The Group did not make any adjustments in lease terms or modi-fication of lease contracts during the periods presented that have significantly affected the lease liability and corresponding right-of-use assets.More information about leasing activities is disclosed in Note 19.02.8.2.2 As a lessor When the Group is a lessor, it determines a lease commencement whether each lease is a finance lease or an operation lease.To classify each lease, the Group makes an overall assessment of whether the lease transfers to the lessee substantially all the risks and rewards of ownership of the underlying asset. If this is the case, then the lease is a finance lease. If not, then it is an operating lease. The Group recognises lease payments received under operating leases as income on a straight-line basis over the lease term. The leasing income is mainly related to subleasing of premises and is not material. The classification of sublease agreements that the Group has entered is determined with the reference to the right-of-use asset arising from the head lease not with the reference to the underlying asset, Atea has classified these agreements as financial leases. The Group accounts for its interest in the head lease and the sub-lease sepa-rately. The Subleasing receivables and liabilities are recognized in the Statement of Financial position. In these agreements, Atea has a credit risk.When Atea is a lessor, Atea acts as a dealer and recognizes revenue and the Cost of sales when the underlying assets are available for use by the customer.The \u201cDevice as a service\u201d contracts (see 2.22.3.4 below) include a financial lease with the customer who obtains a right to use the devices. The contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing compa-nies. The leasing arrangement can either be a direct agreement between the customer and the leasing company, or an agreement between Atea and the customer, supported by a separate lease agreement between the leasing company and Atea. In the latter, Atea sells the devices to the leasing company and leases them back with an obligation or a right to buy back at the end of the lease term. This transaction is, for accounting purposes, classified as a financing transaction (secured borrowing) and the Group does not recognize revenue, cost, or sales profit (see Note 2.11 for details on recognition and derecognition of financial instruments related to these contracts). In the first case (leasing agreement directly between the leasing company and the customer), the Group is not a part of the agreement and does not recognize the lease.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-24-3": {
"value": "02.9 Intangible assets02.9.1 RecognitionIntangible assets are recognized on the balance sheet if it can be proven that there are probable future economic benefits that can be attributed to the asset, which is owned by Atea, and the cost of the asset can be measured reliably.Intangible assets are recognized at their cost price. Intangible assets with indefinite useful lives are not amortized, but impairment losses are recognized if the recoverable amount is less than the cost price.02.9.2 Business combinations and goodwillGoodwill represents the excess of the cost of acquisition over the fair value of Atea\u2019s share of the net identifiable assets of the acquired business at the time of the acquisition. Goodwill is tested annually for impairment, or more frequently when there is an indication that the unit may be impaired and carried at cost less accumulated impairment losses. An impairment loss recognised for goodwill is not reversed in a subsequent period. Goodwill is allocated to the relevant cash-gen-erating units for the purpose of impairment testing. Each of those cash-generating units represents the lowest levels for which there are separately identifiable cash flows. Gains and losses on the sale of business interests include the carrying amount of goodwill relating to the entity sold.02.9.3 Other intangible assetsComputer software and rightsAcquired computer software licences are recognized on the balance sheet based on the costs incurred to acquire and bring to use the specific software. These costs are amortized over their estimated useful lives. Costs associated with maintaining computer software programs are recognized as an expense as incurred. Costs that are directly associated with the development of identifiable and unique software or system solutions controlled by the Group, which will probably generate economic benefits related to the asset that will pass to Atea and can be measured reliably, are recognized as intangible assets. Computer software costs/solutions and rights recognized on the balance sheet are amortized over their estimated useful lives, normally 3-7 years.Contracts and customer relationshipsIn connection with business combinations, contracts and customer relationships are recorded at fair value at the acquisition date. The amortization period for contracts and customer relationships is based on the period they are expected to generate cash flow, normally 4-5 years.Expenses related to research activities are recognized in the income statement as they are incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-27-3": {
"value": "02.11 Financial instrumentsAtea\u2019s financial instruments include cash and cash equivalents, trade receivables, other receivables, subleasing receivables, investments and marketable securities, derivative contracts, trade payables, long term interest-bearing liabilities, current interest-bearing liabilities, long-term subleasing liabilities, short-term subleasing liabilities, long-term leasing liabilities, current leasing liabilities, other financial liabilities, other long-term liabilities and other current liabilities. Fair value is defined to be the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm\u2019s length transaction.Atea classifies financial instruments in the category below. Details are disclosed in Note 23.02.11.1 Amortized costThe asset is measured at the amount recognized at initial recognition minus principal repayments, plus or minus the cumulative amortiza-tion of any difference between that initial amount and the maturity amount, and any loss allowance. Interest income is calculated using the effective interest method and is recognized in profit and loss. Changes in fair value are recognized in profit and loss when the asset is derecognized or reclassified. 02.11.2 Fair Value Through the statement of Other Comprehensive Income (FVTOCI)Under FVTOCI, changes in fair value are not reported as part of Profit for the period. Instead, they are reported as part of \u2018Comprehensive Income\u2019.02.11.3 Fair Value Through the statement of Profit and Loss (FVTPL)Under FVTPL, changes in fair value are reported as part of the \u2018Consolidated income statement for the period\u2019.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-29-4": {
"value": "02.11.3 Fair Value Through the statement of Profit and Loss (FVTPL)Under FVTPL, changes in fair value are reported as part of the \u2018Consolidated income statement for the period\u2019.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-31-3": {
"value": "02.12 HedgingThe Group has elected not to adopt to the hedge accounting regarding the approach to hedge effective ness in IFRS 9.Before a hedging transaction is carried out, the Group\u2019s finance department assesses whether a derivative (or another financial instrument in the case of a foreign currency hedge) is to be used as:1. a fair value hedge of a recognized asset, liability or a fixed commitment,2. a cash flow hedge of a recognized asset or liability, a future transaction identified as very probable or, in the case of foreign currency risk, a fixed commitment, or3. a net investment hedge in a foreign entity.Fair value hedgesDerivatives designated as hedging instruments are assessed at fair value and changes in fair value are recognized in the income state-ment. Correspondingly, a change in the fair value of the hedged item attributable to the hedged risk is recognized in the income statement.Cash flow hedgesThe hedging instruments are recognized in the statement of financial position and measured at fair value through the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-3": {
"value": "02.13 InventoriesGoods purchased for resale are valued at the lower of historical cost or net realizable value. The net realizable value is the estimated sales price under ordinary operations less the cost of sales. The historical cost is calculated by means of the first-in, first-out principle (FIFO).Atea also keeps inventory to cover the spare parts needed in connec-tion with service agreements. The spare parts inventory is recognized at lower of cost and net realisable value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-33-3": {
"value": "02.14 Trade receivablesTrade receivables, including deferred revenue, are recognized at nominal amount. The interest element is disregarded if it is insignifi-cant. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. The Group is considering the risk or probability that a credit loss occurs, even if the possibility of a credit loss occurs is very low. The provisions represent the difference between the nominal and present value of cash flows that are expected to be received. The change in the provisions for the period is accounted for in the income statement. Historically, the loss on trade receivables has been very low. See Note 3 for more information.02.14.1 SecuritizationAtea has a securitization contract organized by a bank, consisting of 2 facilities. The first facility enables Atea to sell specified receivables of up to NOK 1,900 million. The second facility is an uncommitted revolving credit facility of NOK 1,100 million secured by other receivables.In the securitization program, receivables are transferred in a \u201ctrue sale\u201d to a bankruptcy-remote special purpose vehicle (SPV). This delinks the performance of the receivables (mostly public sector) from the credit quality of Atea and its subsidiaries. The Group consider that the business model for an accounting perspective for Trade receivables, is a business model whose objec-tive is achieved by both collecting contractual cash flows and selling financial assets. The classification of the financial instrument, \u2018Trade receivables\u2019 is classified as Fair Value Through the statement of Other Comprehensive Income (FVTOCI) (see 2.11.2 above).Changes in the loss allowance related to credit loss and agio/disagio are reported as part of the \u2018Consolidated income statement for the period\u2019. Any changes in fair value for Trade receivables which comes from other elements than credit loss and agio/disagio is recognized in Other Comprehensive Income. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-35-3": {
"value": "02.15 Cash and cash equivalentsCash includes cash in hand and deposits in bank. Cash equivalents are short-term liquid investments that can be converted into cash within three months, and which contain insignificant risk elements. Bank overdrafts are presented within interest-bearing current liabili-ties on the balance sheet. Cash restricted for use comprises cash and cash equivalents which are not available for general use by the group. For Atea, this is mainly related to pledge of separate bank accounts related to the securitization contract organized by a bank (see 2.14 above). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-3": {
"value": "02.18 Income taxIncome tax consists of the tax payable and changes to deferred tax. Deferred tax is calculated on all taxable temporary differences, except for:1. Goodwill for which amortization is not deductible for tax purposes.2. Temporary differences relating to investments in subsidi-aries, associates, or joint ventures when the Group decides when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future.Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination.Deferred tax assets are recognized when there is convincing evidence that Atea will have a sufficient profit for tax purposes to utilize the tax assets. On each balance sheet date, Atea reviews its unrecorded and unrecognized tax assets. Atea recognizes deferred tax assets on its balance sheet when the conditions for recognition have been met. Correspondingly, Atea will reduce its deferred tax assets if they can no longer be utilized.Deferred tax and deferred tax assets are measured based on the current tax rates and laws applicable to the companies in the Group where temporary differences have arisen.Deferred tax and deferred tax assets are recognized at their nominal value and classified as a non-current asset or a long-term liability on the balance sheet.The Group is recognising deferred tax on leasing liabilities by reflecting the linkage between the right-of-use asset and the lease liability. Deferred tax is recognised on an aggregate temporarily difference basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-4": {
"value": "02.18 Income taxIncome tax consists of the tax payable and changes to deferred tax. Deferred tax is calculated on all taxable temporary differences, except for:1. Goodwill for which amortization is not deductible for tax purposes.2. Temporary differences relating to investments in subsidi-aries, associates, or joint ventures when the Group decides when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future.Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination.Deferred tax assets are recognized when there is convincing evidence that Atea will have a sufficient profit for tax purposes to utilize the tax assets. On each balance sheet date, Atea reviews its unrecorded and unrecognized tax assets. Atea recognizes deferred tax assets on its balance sheet when the conditions for recognition have been met. Correspondingly, Atea will reduce its deferred tax assets if they can no longer be utilized.Deferred tax and deferred tax assets are measured based on the current tax rates and laws applicable to the companies in the Group where temporary differences have arisen.Deferred tax and deferred tax assets are recognized at their nominal value and classified as a non-current asset or a long-term liability on the balance sheet.The Group is recognising deferred tax on leasing liabilities by reflecting the linkage between the right-of-use asset and the lease liability. Deferred tax is recognised on an aggregate temporarily difference basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-40-3": {
"value": "02.19 Employee benefits02.19.1 Pension obligationsGroup companies operate various pension schemes. The schemes are generally funded through payments to insurance companies.For defined contribution plans, Atea pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual, or voluntary basis. Atea has no further payment obliga-tions once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due.02.19.3 Termination benefitsTermination benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. Atea recog-nizes termination benefits when it is demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits because of an offer made to encourage voluntary redundancy.02.19.4 Bonus plansAtea recognizes a provision where contractually obliged or where there is a past practice that has created a constructive obligation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-41-3": {
"value": "02.19.2 Share-based compensationEmployee options at Atea represent rights for employees to subscribe to shares in the company at a future date at a predeter-mined subscription price (subscription right). To gain the rights to subscribe requires continued employment. Once the rights are gained (\u201cvested\u201d), there is no employment obligation at present.The fair value of the employee services received in exchange for the allotment of options is recognized as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options allotted. On each balance sheet date, the company revises its estimates of the number of options that are expected to become exercisable. It recognizes the impact of the revision of original estimates, if any, in the income statement, and a corresponding adjustment to equity over the remaining vesting period. The proceeds received net of any directly attributable trans-action costs are credited to share capital and share premium when the options are exercised.Own shares represent the shares of the parent company Atea ASA that are held in treasury. Own shares are recorded at cost and deducted from equity. See Note 16 for more information. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "02.20 ProvisionsProvisions are recognized when Atea has a valid liability (legal or constructive) because of events that have taken place and it can be proven probable (more likely than not) that a financial settlement will take place because of this liability, and that the size of the amount can be measured reliably. Provisions are reviewed on each balance sheet date and their level reflects the best estimate of the liability. When the effect of time is insignificant, the provisions will be equal to the size of the expense necessary to be free of the liability. When the effect of time is significant, the provisions will be the present value of future payments to cover the liability.Restructuring provisions only include direct expenses linked to the actual restructuring that is necessary and which is not part of the day-to-day operations. Restructuring provisions are recognized when the company has a detailed restructuring plan in which the business area is identified; the premises and type of departments that will be affected, the number of employees who will be compensated for dismissal, the type of expenses that will be incurred and when the restructuring is to begin have been clarified; and the restructuring plan has been commenced or communicated to those who will be affected by it. Provisions are not recognized for future operating losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-3": {
"value": "02.21 Contingent liabilities and assetsContingent liabilities are defined as:1. Possible obligations resulting from past events whose existence depend on future events2. Obligations that are not recognized because it is not prob-able that they will lead to an outflow of resources3. Obligations that cannot be measured with sufficient reliabilityContingent liabilities are not recognized in the annual financial statements. Significant contingent liabilities are disclosed, except for contingent liabilities where the probability of the liability occurring is remote. A contingent asset is not recognized in the annual financial statements but is disclosed if there is a certain level of probability that a benefit will accrue to Atea.Contingent liabilities acquired in a business combination are initially measured at fair value at the acquisition date. At the end of subse-quent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognised in accordance with IAS 37 and the amount recognised initially less cumulative amount of income recognised in accordance with the principles of IFRS 15. For contingent consideration recognized as a liability regarding the acquisition of business, see Note 26.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-47-3": {
"value": "02.22 Revenue recognition Revenue comprises the fair value of the consideration for the sale of goods and services, net of value-added tax, rebates, and discounts. Intercompany sales are eliminated. Revenues are not recognized unless the customer has accepted the delivery and collectability of the related receivables is reasonably assured.02.22.1 Practical expedientsThe Group has used following practical expedients:\u2022 The Group has not disclosed information about remaining performance obligations that have original expected durations of one year or less.\u2022 The Group does not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when the Group expects to recognise that amount as revenue for the year ended 31 December 2022.\u2022 The Group has recognized the incremental costs of obtaining contracts as an expense when incurred, if the amortization period of the assets that the Group other-wise would have recognised is one year or less.\u2022 The Group does not disclose the effects of a significant financing component if the entity expects, at contract inception, that the period between when the entity transfers a prom-ised good or service to a customer and when the customer pays for that good or service will be one year or less.Revenue is recognized as follows for Atea\u2019s different types of revenues:02.22.2 Sale of productsThe sale of products consists of hardware and software deliveries to an end customer. Atea recognizes revenue on a gross basis on product sales in which Atea purchases a product from a vendor and resells it to the end customer. In these contracts, Atea has primary responsibility for ensuring delivery of the specified product to the end customer and has discretion in establishing the price for the product sale.Under the new guidance from the IFRS interpretations committee in 2022, Atea has determined that it acts as an agent in the resale of standard software and vendor services under the principal/agent criteria in IFRS 15 \u201cRevenue from Contracts with Customers\u201d. For this reason, Atea is recognizing revenue from these products and services on a net basis (with gross invoiced sales, less costs of the resold products reported as revenue). See 2.1a above.When reselling products, Atea recognizes revenue when a customer obtains control of the products. In a hardware sale or traditional software license sale, the customer obtains control of the products when the products are delivered. Normally, products are delivered directly from the distributor to the customer, or from our centrally located warehouse in Sweden. The products delivered are at Atea\u2019s own risk and expense, and therefore presented as gross sales in the income statement. In a Software-as-a-service agreement, software is provided over time to an end customer from a Data Center managed or contracted by the software vendor. The customer will purchase and obtain control of the software-as-a-service on a subscription or consump-tion basis. Revenue is therefore recognized periodically over the life of the software as a service contract. The price may contain both subscription and consumption-based offers from multiple vendors and a variety of offerings. Subscription based offers have fixed price and are billed in different models, including monthly in arrears, upfront, quarterly, and yearly. Billing cycles depend upon the type of subscription and the agreement with vendors. Software as a service offer is sold in different pricing models, including: Fixed license prices locked for 12 months upon purchase, monetary commitments (upfront payment), consumption pricing/pay-as-you-go. The offers can be bundled into a single offer which may include application of different pricing models simultaneously, e.g., customer purchases a fixed fee license and consumption-based offer. As a result, such customer would receive a single invoice for fixed license fee and the consumption amount. The transaction price is based on the desired profitability level, competition within the market and customer size. The Software as a service agreement contracts are entered for indefinite term, unless terminated by either party. The customer contracts are usually entered for the initial term of 1-year, however, after the end of the initial term, the contracts are renewed for additional 1-year term, by providing a 30-days written notice to the other party. Nevertheless, if the subscriptions are not migrated to another provider, the contracts and corresponding billing relationship remain in force until such subscriptions are transferred to another provider.Either party has the right to terminate the agreement by providing a 30 days\u2019 prior written notice of termination to the other party. Whenever the sub-contractors are used to deliver any part of the service, sub-contractors are bound by the same or similar terms of termination. The rights and responsibilities pertaining to the Software as a service agreement with the customers, are corresponding with those of the agreements with Sub-contractors. If the customer can terminate the subscription within 30 days, the same subscription termination terms will apply to the agreement between Atea and the vendor providing such subscription.Atea recognizes commission revenue on product sales in which Atea arranges for a product to be sold directly from the vendor to the end customer, with Atea earning a sales agent fee from the vendor for arranging the sale of the product. In these contracts, Atea does not have primary responsibility for ensuring delivery of the specified product to the end customer and does not have discretion in estab-lishing the price for the product sale. The revenue is recognized when the commission has been earned from the vendor, typically after the vendor has delivered the product to the end customer.Atea is a dealer and a service provider. Atea does not produce any software or hardware itself. If the customer experiences errors with the products themselves, Atea has a \u201cback-to-back\u201d agreement with the supplier. This means that Atea does not make any provision for warranties in the balance sheet. Atea does not have any obligations for returns, refunds or similar of sold products. Atea does not have any contracts with the customers where the prices vary based on the contract terms.02.22.3 Sale of services02.22.3.1 Consulting servicesConsulting service consists of services from Atea consultants provided on an hourly basis. Revenue is recognised when the customer can obtain the benefits from the service, and simulta-neously receives and consumes the benefits. A customer obtains benefit of a service when the benefit from the service meets the expectations specified in the contract with the customer. 02.22.3.2 Fixed price projectsRevenue is recognised when the customer can obtain the benefits from the fixed price projects. Fixed price projects include both fixed price consulting projects and combined consulting and product deliv-eries.In general, income is recognised when the project is finalised according to the contract and the customer can obtain the benefits from the project. Revenue may be recognised over time when one of the following criteria are met:\u2022 Customer consumes benefits as Atea performs the service.\u2022 Customer controls benefits as Atea performs the service.\u2022 The benefits of the service have no alternative use and Atea has the right to receive payment.The percentage of completion method is used when revenue is recognised over time. The degree of completion is normally based on accrued cost for a project. This method is used, because normally it is reasonably possible to estimate the stages of project completion on an ongoing basis, based on the remaining costs to complete a project.Earned revenue for the period is earned revenue at the balance sheet date, less earned revenue in prior periods. If the project is ongoing, income will be recognized continuously in accordance with the agree-ment, based on actual deliveries.02.22.3.3 Service contractsRevenue is recognised when the customer can obtain the benefits from the service contracts.Service contracts include time-limited service & support contracts, or contracts running until termination by either party. Such revenues are normally allocated linearly over the length of the contracts. Costs related to earned service revenues are recognised as the work is performed.02.22.3.4 Multiple element arrangements or \u201cDevice as a Service\u201d \u201cDevice-as-a-Service\u201d is a commercial model in which organizations procure IT solutions, including equipment and service, from a service provider at a fixed fee for use (e.g., monthly fee per user). The deliv-eries of equipment are provided with a service contract. Atea is then responsible for delivering the IT solution and maintaining an agreed service level. When the Group delivers multiple services and/or equipment as part of one contract or arrangement, the consideration is allocated to the separate identifiable performance obligations. Our assessment shows that the combination of products and services can be unbundled and are not considered as one performance obligation. The timing of the revenue streams in the Multiple element arrangements or \u201cDevice-as-a-Service\u201d can be different. Typically, revenue from sales of the products is recognised immediately when the customer obtains control of the product, while the service element in the contract is recognised over time. Revenue is only recognized when control of the promised good or service is transferred to the customer.The stand-alone selling prices can be identified and allocated to the different elements in the contracts.These contracts are often supported by financing solutions from external finance institutions. Typically, the product elements in the contracts are financed by leasing from external leasing companies.When the contracts contain a lease, the Group separates the elements of the contract that are in scope of IFRS 16 and recognize these accordingly, see 2.8.2 above for further detail on leases. The remaining elements of the contracts are allocated to each perfor-mance obligation in scope of IFRS 15 and recognized as revenue accordingly.02.22.3.5 Data Center outsourcing agreementsThe contracts involve the day-to-day management responsibility for operating server or host platforms, including distributed servers and storage. Such revenues are normally allocated linearly over the length of the contracts. The duration of the contracts are typically 3-years with a possibility for renewal. The customer typically needs to pay a cancellation fee if the contract is cancelled before the end of the contract period.02.22.4 Payment terms and finance componentsThe typical payment terms with the customers vary between 14 and 60 days. The Group does not have any significant customer contracts with finance components. When the customer contract includes a finance component, this is normally financed by an external party.02.22.5 Revenue from customer contract with duration more than one year after the balance dateMost of the contracts with customers are with a duration less than one-year. Data Center outsourcing agreements in 2.22.3.5 above is an exception. See more details in Note 6.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-55-2": {
"value": "Note 03 Financial risk and capital management03.1 Financial risk factorsThe Group\u2019s activities cause different financial risks: market risk (including currency risk and price risk), credit risk, liquidity risk and floating interest rate risk. The group\u2019s overall risk management plan focuses on the unpredictability of the capital markets and attempts to minimise the potential negative effects on the group\u2019s financial results.The Group seeks to minimise the effects of these risks by using deriv-ative financial instruments to hedge these risk exposures. The use of financial derivatives is governed by the Treasury policy approved by the board of directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial deriv-atives and non-derivative financial instruments, and the investment of excess liquidity. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.03.2 Capital managementThe Group manages its capital to secure the ongoing operations of the companies in the Group and to maximise the shareholders\u2019 return. This is accomplished through a healthy balance between liabilities, equity and earnings. Atea assesses its operational gearing (net interest-bearing liabilities/operating profit before depreciation) and the Group\u2019s equity ratio on an ongoing basis.1The Group\u2019s target is to have an adjusted equity ratio of 20% or more and maximum operational gearing of 2.5. At the end of 2022 the Group had an adjusted equity ratio of 22.6% (23.8% in 2021). 1 Atea\u2019s adjusted equity ratio is defined as its equity as a percentage of its adjusted total assets. See APM for more information.Sensitivity analysis 2022:Interest rate risk Foreign currency risk11+ 200 bp - 200 bp + 10% - 10%Effect on Other effects Effect on Other effects Effect on Other effects Effect on Other effects NOK in million Amount profit/loss on equity profit/loss on equity Amount profit/loss on equity profit/loss on equity 2Financial assets -NOK 162 3 - -3 - 971 97 - -97 - -SEK 25 0 - -0 - 1 159 116 - -116 - -DKK -89 -2 - 2 - 2 449 245 - -245 - -EUR 105 2 - -2 - -3 -0 - 0 - -USD -131 -3 - 3 - -131 -13 - 13 - Effect on financial assets before tax 1 - -1 - 444 - -444 - -0 - 0 - -98 - 98 - Tax expense (22%) 1 - -1 - 347 - -347 - Effect on financial assets after tax 9 - -9 - 245 - -245 -3Financial liability items -NOK 908 -18 0 18 -0 913 -91 - 91 - -SEK 619 -12 0 12 -0 - - - - - -DKK 332 -7 0 7 -0 1 549 -155 - 155 - -EUR 133 -3 0 3 -0 - - - - - Effect on financial liabilities before tax -40 1 40 -1 -246 - 246 - Tax expense (22%) 9 -0 -9 0 54 - -54 - Effect on financial assets after tax -31 1 31 -1 -192 - 192 - Total increase/reduction -30 1 30 -1 155 - -155 - 1 Basis points.2 Consists of cash and cash equivalents, loans and trade receivables bearing interest or currency risk.3 Consists of liabilities bearing interest or currency risk.Sensitivity analysis 2021:Interest rate risk Foreign currency risk11+ 200 bp - 200 bp + 10% - 10%Effect on Other effects Effect on Other effects Effect on Other effects Effect on Other effects NOK in million Amount profit/loss on equity profit/loss on equity Amount profit/loss on equity profit/loss on equity 2Financial assets -NOK 125 3 - -3 - 1,038 104 - -104 --SEK 49 1 - -1 - 211 21 - -21 --DKK 48 1 - -1 - 1,644 164 - -164 --EUR 260 5 - -5 - 141 14 - -14 --USD 102 2 - -2 - 102 10 - -10 -Effect on financial assets before tax 12 - -12 - 314 - -314 -Tax expense (22%) -3 - 3 - -69 - 69 -Effect on financial assets after tax 9 - -9 - 245 - -245 -3Financial liability items -NOK 847 -17 0 17 -0 962 -96 - 96 --SEK 564 -11 0 11 -0 - - - - --DKK 345 -7 0 7 -0 1,155 -116 - 116 --EUR 120 -2 0 2 -0 - - - - -Effect on financial liabilities before tax -38 1 38 -1 -212 - 212 -Tax expense (22%) 8 -0 -8 0 47 - -47 -Effect on financial assets after tax -29 1 29 -1 -165 - 165 -Total increase/reduction -20 1 20 -1 79 - -79 -1 Basis points.2 Consists of cash and cash equivalents, loans and trade receivables bearing interest or currency risk.3 Consists of liabilities bearing interest or currency risk.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-57-2": {
"value": "03.1.1 Market riskThe Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates (see below). The Group enters forward foreign exchange contracts to hedge the exchange rate risk arising mainly from purchase of goods.Market risk exposures are measured using sensitivity analysis. There has been no change to the Group\u2019s exposure to market risks or the manner in which these risks are managed and measured.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-58-2": {
"value": "03.1.2 Foreign exchange riskThe Group operates internationally and is exposed to foreign exchange risk in multiple foreign currencies. This risk is particularly relevant with respect to the Swedish krone (SEK), Danish krone (DKK), Euro (EUR), and US dollar (USD). Foreign exchange risk arises from future commercial transactions, recognised assets and liabilities and net investments in foreign operations.Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denominated in a currency that is not the entity\u2019s functional currency. Atea main foreign currency expo-sure is from purchases of goods denominated in foreign currency. Parent company Atea ASA is exposed to foreign currency risk due to dividends from its subsidiaries.There is a transactional risk that a company will suffer a loss due to change in currency rate in the period between accepted order and payment to supplier, or from approving dividends and dividends being paid. Moreover, conversion risk arises in the company\u2019s balance sheet due to the translation of assets or liabilities in foreign currency.Sensitivity analysis for currency translation risk is prepared at least once a year. Latest sensitivity analysis of balance sheet (equity) for -10 / + 10% fluctuations in foreign currency rates where the company has a net asset (or liability) exposure shows that possible effect is NOK 155 million.Foreign exchange rates sensitivity analysis can be found at the end of this note.Translation risk is arising mainly from cash/overdraft, trade payables, trade receivables balances in foreign currencies.Exchange rate exposures are managed within approved policy param-eters utilising forward foreign exchange contracts. Atea does not use hedge accounting principles, and all fair value changes of forward contracts are recognized in profit (loss).The following tables detail the foreign currency forward contracts outstanding at the end of the reporting period, as well as information regarding their related hedged items.The table below illustrates the outstanding forward currency contracts as of 31 December 2022 and 31 December 2021.2022 2021Average Average Forward currency contractsexchange rate Contract value Contract value Fair value exchange rate Contract value Contract value Fair value Local currency Local currency NOK million NOK in million NOK in million NOK million NOK in million NOK in million Buy currency NOK Less than 3 months 0.0000 0 0 0 0.9830 119 117 2 Sell currency NOK Less than 3 months 0.0000 117 0 116 0.9838 177 174 -3 3 to 6 months 0.0000 2 0 1 0.9967 28 28 0 Buy currency SEK Less than 3 months 0.9461 477 451 0 0.9736 782 761 0 Sell currency DKK Less than 3 months 0.0000 36 0 50 1.3382 81 109 -1 Buy currency EUR Less than 3 months 8.6538 30 262 55 9.9066 35 343 4 Sell currency EUR Less than 3 months 9.1424 9 79 9 9.9223 7 74 -1 3 to 6 months 10.4095 0 1 0 10 1 13 0 Buy currency USD Less than 3 months 9.9235 90 895 -5 8.7814 58 509 4 3 to 6 months 10.0297 8 76 -1 8.7695 15 134 1 More than 6 months 10.0711 20 200 -1 0.0000 0 0 0 Sell currency USD Less than 3 months 9.7766 21 204 0 8.8040 17 150 -1 3 to 6 months 9.7974 3 32 0 8.7509 31 275 -1 More than 6 months 9.8966 7 68 3 0.0000 0 0 0The company has investments in foreign subsidiaries, whose net assets are exposed to foreign currency translation risk.03.1.3 Interest rate risk managementThe interest on deposits and loans has a maturity of less than 12 months. As the Group has no significant interest-bearing assets, the Group\u2019s income and operating cash flows are substantially inde-pendent of changes in market interest rates. The Group\u2019s interest rate risk arises from borrowings. Borrowings issued at floating rate of interest expose the Group\u2019s cash flow to interest rate risk.Sensitivity analysis for interest rate risk is prepared at least once a year. Latest sensitivity analysis of balance sheet (equity) for -2 / + 2% fluctuations in interest rates where the company has a net asset (or liability) exposure shows that possible effect is NOK 30 million. Due to low effect of interest rate changes to profit (loss), Atea accepts interest rate risk and does not use hedging instruments to mitigate it. Interest rates sensitivity analysis can be found at the end of this note.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-62-2": {
"value": "03.1.4 Credit risk managementAtea has for years had modest losses on trade debtors. New customers must be approved before they are granted credit. The responsibility for granting credit is decentralised to each operating unit. The Group has no significant concentrations of credit risk, since the customer base is large and unrelated. A major part of the customers are within the public sector.Provisions for losses are accounted for when there are indicators of expected losses. These indicators include;\u2022 In-active accounts\u2022 Bankruptcy\u2022 Hand over accounts to debt collectors or lawyers\u2022 Formal arrangements on arrear debt\u2022 Debt ageing more than 180 days (flat rate valuation adjustment)In addition, provision for credit losses are accounted for based on flat-rate valuation adjustments (general provision) by using a provision matrix. The amount is examined as of every closing date. The matrix is supported by historical credit loss experience of trade receivables, adjusted as appropriate to reflect current conditions and estimates of future economic conditions.The flat-rate reduction in value for Atea Group is following: \u2022 Public sector: No provision\u2022 Top 50 customers; Individual (based on outstanding amount):Flat rate valuation adjustment:180-270 days overdue: 25%270-360 days overdue: 50%More than 360 days overdue: 100%Derivative counterparties and bank deposits are limited to high- credit-quality financial institutions.The Group has entered into a securitization contract organized by a bank. The facility enables Atea to sell specified receivables of up to NOK 1,900 million, and customers credit risk is transferred when receivable is sold. See Note 18 for more information.Atea\u2019s concentration of credit risk is limited due to the fact that the customer base is large and unrelated.The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-65-2": {
"value": "03.1.5 Liquidity risk management Prudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. Group Treasury aims to maintain flexibility in funding by keeping committed credit lines available.Group\u2019s remaining contractual maturity for its non-derivative financial liabilities is disclosed in Note 18. Details of additional undrawn facil-ities that the Group has at its disposal to further reduce liquidity risk are set in Note 21. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-69-2": {
"value": "Note 04 Critical estimates and judgements in applying the entity\u2019s accounting policy and key sources of estimation uncertaintyWhen applying the entity\u2019s accounting policies, the management makes judgements that have significant effects on the amounts recognized in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results can differ from estimates.The key assumptions concerning the future, and other key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specified below. Important and critical judgements in applying the entity\u2019s accounting policies are also specified.Deferred taxThe recognition of deferred tax assets and liabilities requires that judgement being exercised. Atea recognizes deferred tax assets on its balance sheet when it has been deemed adequately probable that the operations in the individual country will generate a taxable profit that the tax loss carry forward can be used to offset.The main part of the recognized deferred tax asset of NOK 207 million (NOK 276 million in 2021), is related to the tax losses carry forward in Norway. Atea consider the future taxable profit as probable, as tax loss carry forward is expected to be utilized within 3 years. Revenue recognitionThe Group recognizes revenue from many different product groups and services. Different customer contracts contain varying terms and conditions and may include bundles of products and services. \u201cDevice as a Service\u201d is a commercial model in which organizations procure IT solutions from a service provider at a fixed fee for use (e.g., monthly fee per user). Atea is then responsible for delivering the IT solution and maintaining an agreed service level. Atea is currently expanding its \u201cDevice as a Service\u201d offering to several new concepts such as videoconferencing, digital signage and networks. Different revenue streams make the revenue recognition complex. The main challenge is to distinguish between sales of products (revenue recognized at a point in time) and sales of services (revenue recognized over time). The customer contracts might include a bundling of the elements above and including financing solutions.The contracts require manual consideration and judgement of which accounting policy that is relevant for each contract. This considera-tion impacts the timing of revenue recognition.Due to the high number and variety of contracts, the manual processes cause a risk that an inappropriate accounting policy is selected.As a significant proportion of sales and deliveries are made close to year-end, the risk related to this manual process is especially relevant for transactions recorded close to year-end. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-71-3": {
"value": "Impairment of goodwillThe most important estimates and assumptions that have a signif-icant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are related to impairment of goodwill. The book value of goodwill as of 31 December 2022 is NOK 4,132 million.Goodwill has an indefinite useful life and is tested annually for impairment. Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.Sensitivity analysis indicates that even with the use of conservative estimates with regard to future cash flows and discount rates, the book value of any of the assets will not exceed the recoverable amounts. See more information in Note 13.Recoverable amounts of cash-generating units are determined based on judgements of fair values less costs to sell or value-in-use estimates. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-2": {
"value": "Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-3": {
"value": "Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 Norway, Sweden, Denmark, Finland, and the Baltic",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-4": {
"value": "Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 IT infrastructure",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-5": {
"value": "Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-6": {
"value": "Note 05 Segment informationAtea is located in 88 cities in Norway, Sweden, Denmark, Finland, and the Baltic countries of Lithuania, Latvia and Estonia, with over 8,000 employees. For management and reporting purposes, the Group is organized within these geographical areas. The performance of these geographical areas are evaluated on a regular basis by Atea\u2019s Executive team, consisting of among others the Managing Directors of each geographical segment.In addition to the geographical areas, the Group operates Shared Services functions (Atea Logistics, Atea Global Services, Atea Group Functions, Atea Service Center AB and AppXite) and central adminis-tration. These costs are reported separately as Group Shared Service and Group cost.Transfer prices between operating segments are on arm\u2019s length basis in a manner similar to transactions with third parties.2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 11,362 19,472 10,214 3,989 1,605 8,905 -8,883 46,664 Revenue (IFRS) 8,052 12,663 7,237 3,059 1,452 8,791 -8,857 32,397 Cost of sales and operating expenses -7,549 -11,912 -6,969 -2,922 -1,330 -8,649 8,744 -30,586 Depreciation and amortisation -116 -154 -173 -29 -59 -83 -1 -615 Operating profit (EBIT) 387 596 95 109 64 59 -114 1,196 Net financial items -112 Profit before tax 1,084 Number of full-time employees at 31 December 1,779 2,712 1,499 507 706 860 9 8,073 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalGross sales 9,872 17,169 9,617 3,454 1,404 7,363 -7,564 41,316 Revenue (IFRS) 7,255 11,068 6,774 2,312 1,254 7,303 -7,475 28,491 Cost of sales and operating expenses -6,776 -10,376 -6,544 -2,198 -1,142 -7,163 7,367 -26,831 Depreciation and amortisation -116 -166 -174 -29 -54 -74 -1 -614 Operating profit (EBIT) 363 526 56 86 58 66 -109 1,046 Net financial items -104 Profit before tax 942 Number of full-time employees at 31 December 1,753 2,570 1,404 426 682 813 10 7,658 2022Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,596 5,138 3,233 1,004 900 6,142 -4,156 17,858 Liabilities 4,493 4,993 2,765 978 570 6,026 -5,697 14,129 Investments to PPE and Intangible assets 67 135 72 11 58 61 - 404 2021Shared Group cost/NOK in million Norway Sweden Denmark Finland The Balticsserviceseliminations TotalAssets 5,108 4,945 2,752 575 681 5,420 -3,433 16,048Liabilities 3,967 4,621 2,395 596 432 5,317 -4,811 12,518Investments to PPE and Intangible assets 49 97 79 9 37 36 - 308Operating revenues (IFRS) by category:NOK in million 2022 20211. Product revenue 24,262 21,159 2. Services revenue 8,135 7,332 3. Total revenue 32,397 28,491 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-78-2": {
"value": "Note 06 Revenue (IFRS) recognition and contract balancesIn the following table, the major revenue (IFRS) lines are disaggregated by geographical areas as disclosed in our segment information (Note 5 and APM).Figures are in local currency and does not include eliminations, except for Atea Group.1. Product revenue (IFRS)1.1 HardwareLocal currency in million 2022 2021Norway NOK 5,600 4,939Sweden SEK 9,507 7,713Denmark DKK 3,669 3,529Finland EUR 253 183The Baltics EUR 96 811Group Shared Services NOK 7,952 6,707Atea Group NOK 23,176 20,2121.2 SoftwareLocal currency in million 2022 2021Norway NOK 312 242Sweden SEK 500 446Denmark DKK 143 125Finland EUR 9 7The Baltics EUR 1 11Group Shared Services NOK 4 3Atea Group NOK 1,087 9471 Revenue (IFRS) from Group Shared Services are eliminated on Group level.2. Services revenue (IFRS)Local currency in million 2022 2021Norway NOK 2,140 2,075Sweden SEK 3,314 2,888Denmark DKK 1,517 1,303Finland EUR 42 37The Baltics EUR 47 421Group Shared Services NOK 834 593Atea Group NOK 8,135 7,3323. Total revenue (IFRS)Local currency in million 2022 2021Norway NOK 8,052 7,255Sweden SEK 13,321 11,047Denmark DKK 5,330 4,957Finland EUR 303 228The Baltics EUR 144 1231Group Shared Services NOK 8,791 7,303Atea Group NOK 32,397 28,491",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-82-2": {
"value": "Contract balances:The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.NOK in million 2022 2021Receivables, which are included in 1Trade receivables 6,701 5,1892Contract assets 329 2233Contract liabilities 1,156 1,2961 See Note 15 for an ageing analysis of receivables and description of the changes in receivables. 2 The contract assets primarily relates to revenues accrued, but not invoiced. Contract assets are recognised for performance obligations satisfied over time, mainly from services and projects where progress is measured over time. The contract assets are transferred to Trade receivables when the rights to receive payment become uncondi-tional. The contract assets are assessed for impairment in accordance with IFRS 9.3 The contract liabilities primarily consists of advance considerations received from customers. See Note 17.Changes in the contract assets and the contract liabilities balances during the period are as follows:Contract Contract NOK in millionassetsliabilitiesAt 1 January 2022 225 1,296Recognised during the year:Merge (+/-) internal -1 5 Revenue recognised that was included in the contract liability balance at the beginning of the period - -972 Invoiced in advance - 819 Transfers from contract assets recognized at the beginning of the period to receivables 73 - Increases as a result of changes in the measure of progress 29 10Currency translation differences 3 -1At 31 December 2022 329 1,156Contract Contract NOK in millionassetsliabilitiesAt 1 January 2021 181 1,551Recognised during the year:Merge (+/-) internal 2 -3 Revenue recognised that was included in the contract liability balance at the beginning of the period - -1,072 Invoiced in advance - 885 Transfers from contract assets recognized at the beginning of the period to receivables 21 -Increases as a result of changes in the measure of progress 23 5Currency translation differences -2 -70At 31 December 2021 225 1,296Remaining performance obligations at year-endThe remaining performance obligations expected to be recognised in more than one year after the year end 2022, is estimated to NOK 1,187 million (NOK 1,184 million in 2021). This is mainly related to Data Center outsourcing agreements that normally that can not be cancelled before the contract period of 3-years, without a significant penalty. All the other remaining performance obligations are expected to be recognised within one year. See Note 2.22.5.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-82-3": {
"value": "Contract balances:The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.NOK in million 2022 2021Receivables, which are included in 1Trade receivables 6,701 5,1892Contract assets 329 2233Contract liabilities 1,156 1,2961 See Note 15 for an ageing analysis of receivables and description of the changes in receivables. 2 The contract assets primarily relates to revenues accrued, but not invoiced. Contract assets are recognised for performance obligations satisfied over time, mainly from services and projects where progress is measured over time. The contract assets are transferred to Trade receivables when the rights to receive payment become uncondi-tional. The contract assets are assessed for impairment in accordance with IFRS 9.3 The contract liabilities primarily consists of advance considerations received from customers. See Note 17.Changes in the contract assets and the contract liabilities balances during the period are as follows:Contract Contract NOK in millionassetsliabilitiesAt 1 January 2022 225 1,296Recognised during the year:Merge (+/-) internal -1 5 Revenue recognised that was included in the contract liability balance at the beginning of the period - -972 Invoiced in advance - 819 Transfers from contract assets recognized at the beginning of the period to receivables 73 - Increases as a result of changes in the measure of progress 29 10Currency translation differences 3 -1At 31 December 2022 329 1,156Contract Contract NOK in millionassetsliabilitiesAt 1 January 2021 181 1,551Recognised during the year:Merge (+/-) internal 2 -3 Revenue recognised that was included in the contract liability balance at the beginning of the period - -1,072 Invoiced in advance - 885 Transfers from contract assets recognized at the beginning of the period to receivables 21 -Increases as a result of changes in the measure of progress 23 5Currency translation differences -2 -70At 31 December 2021 225 1,296Remaining performance obligations at year-endThe remaining performance obligations expected to be recognised in more than one year after the year end 2022, is estimated to NOK 1,187 million (NOK 1,184 million in 2021). This is mainly related to Data Center outsourcing agreements that normally that can not be cancelled before the contract period of 3-years, without a significant penalty. All the other remaining performance obligations are expected to be recognised within one year. See Note 2.22.5.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-84-2": {
"value": "Note 07 Payroll and related costsNOK in million 2022 2021Wages and salaries to employees -4,949 -4,590Total social security costs -833 -829Share based compensation -34 -94Pension costs -432 -411Other personnel costs -292 -206Total Payroll and related costs -6,540 -6,130Average number of full time employees 7,881 7,4413Compensation to Executive Directors NOK in million 2022 2021Fixed salary -24 -23One-year variable salary -11 -111Multi-year variable salary -27 -24Pension costs -3 -12Extraordinary items - -3Total remuneration -65 -621 Related to Share-based compensation and reflects IFRS 2 expense for outstanding stock options to the employee during period. 2 Extraordinary items include severance payments.3 Wages and remuneration to the CEO, CFO, Board of Directors and the employees\u2019 share option plans are described in a separate Remuneration report published at atea.com.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-84-3": {
"value": "Note 07 Payroll and related costsNOK in million 2022 2021Wages and salaries to employees -4,949 -4,590Total social security costs -833 -829Share based compensation -34 -94Pension costs -432 -411Other personnel costs -292 -206Total Payroll and related costs -6,540 -6,130Average number of full time employees 7,881 7,4413Compensation to Executive Directors NOK in million 2022 2021Fixed salary -24 -23One-year variable salary -11 -111Multi-year variable salary -27 -24Pension costs -3 -12Extraordinary items - -3Total remuneration -65 -621 Related to Share-based compensation and reflects IFRS 2 expense for outstanding stock options to the employee during period. 2 Extraordinary items include severance payments.3 Wages and remuneration to the CEO, CFO, Board of Directors and the employees\u2019 share option plans are described in a separate Remuneration report published at atea.com.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-2": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-3": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-4": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-5": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-6": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-7": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-8": {
"value": "Note 08 Other operating costsNOK in million 2022 2021 Car and travel costs -168 -119 Communication and IT costs -402 -451 Premises costs -133 -113 Marketing costs -45 -31 Bad debts -5 -1 3 Other income109 70 1, 2 Other costs and cost reimbursement-7 -9 Total other operating costs -651 -656 1 Audit fees The table below shows Deloitte\u2019s total charges for auditing and other services. All amounts are exclusive of VAT.NOK in million 2022 2021Auditor's fees -8.3 -7.5 Assurance services -0.0 -0.2 Tax advisory services -0.2 -0.4 Other non-audit services - 0.0 Total -8.5 -8.1 2 Remuneration to the Board of Directors of Atea ASA NOK 1.8 million was paid in fees to the Board of Directors of Atea ASA in 2022 (NOK 1.2 million in 2021). Fees to the Chairman of the Board amounted to NOK 500,000, fees to the employee representatives amounted to NOK 150,000 each and the rest of the Board of Directors received a fee of NOK 200,000 each. NOK 350,000 was paid in fees to the Audit Committee of Atea ASA in 2022 (NOK 300,000 in 2021). Fees to the Chairman of the Audit Committee was NOK 150,000, and NOK 100,000 to each other two members.3 Other income The amount includes a gain of NOK 72 million related to sale of Atea Mobile business in Norway in 2022. See Note 25. Other income of NOK 37 million in 2022 mainly consist of leasing of premises to companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA (NOK 20 million), see Note 28. In adition, interest invoiced to customers for late payment, (NOK 14 million). In 2021, the amount includes a gain of NOK 32 million related to sale of shares in a company facilitating Atea Mobile business in Norway.Total net financial items -112 -104 Foreign exchange effects included in operating profit total NOK 30 million in 2022 (operating loss of NOK 15 million in 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-87-2": {
"value": "Note 09 Net financial itemsNOK in million 2022 2021Interest income 3 6 Interest income, subleasing 4 6 Other financial income 1 3 Total financial income 8 14 Interest costs on loans -78 -38 Interest costs on leases -58 -52 Interest expenses, subleasing -4 -6 Foreign exchange effects 30 -15 Other financial expenses -11 -8 Total financial expenses -121 -118 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-87-3": {
"value": "Note 09 Net financial itemsNOK in million 2022 2021Interest income 3 6 Interest income, subleasing 4 6 Other financial income 1 3 Total financial income 8 14 Interest costs on loans -78 -38 Interest costs on leases -58 -52 Interest expenses, subleasing -4 -6 Foreign exchange effects 30 -15 Other financial expenses -11 -8 Total financial expenses -121 -118 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-88-4": {
"value": "NOK in million 2022 2021Interest income 3 6 Interest income, subleasing 4 6 Other financial income 1 3 Total financial income 8 14 Interest costs on loans -78 -38 Interest costs on leases -58 -52 Interest expenses, subleasing -4 -6 Foreign exchange effects 30 -15 Other financial expenses -11 -8 Total financial expenses -121 -118 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-90-3": {
"value": "Total net financial items -112 -104 Foreign exchange effects included in operating profit total NOK 30 million in 2022 (operating loss of NOK 15 million in 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-91-2": {
"value": "Note 10 TaxesIncome tax recognized in profit or loss:NOK in million 2022 2021Current taxNorway -7 - Other countries -178 -148Deferred taxOrigination and reversal of temporary differences 3 -5Net losses utilised -51 -27Change in deferred tax assets due to tax losses previously unrecognized -2 -2Total income tax expenses -235 -182The income tax expense for the year can be reconciled to the accounting profit as follows:NOK in million 2022 2021Profit before tax 1,084 942 2Income tax expense calculated at 22% (2021: 22%)-238 -207 3Effect of income non-taxable and expenses non-deductible -3 14 Effect of taxable interest limitation -8 - 4Effect of different tax rates of subsidiaries operating in other jurisdictions 5 8 4Effect of deferred tax balances due to the change in income tax rates 1 1 Effect of deferred tax changes recognised in other comprehensive income or directly in equity 6 - Total -236 -184Adjustments recognised in the current year in relation to the current tax of prior years 0 1 Income tax expense recognised in profit or loss -235 -182Effective tax rate 21.7% 19.3%Income tax recognised directly in equityNOK in million 2022 2021Current taxRelating to option costs 5 - Deferred taxRelating to option costs 1 19 Total income tax expenses recognized directly in equity 6 19 Deferred tax balances are presented in the statement of financial position as follows:NOK in million 31 Dec 2022 31 Dec 20211Deferred tax assets related to carryforward losses 218 269 1Deferred tax assets related to temporary differences -11 6 Deferred tax liabilities -145 -164Net deferred tax assets (liabilities) 62 112 Deferred tax assets (liabilities)2022Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2022 in P/L in equity disposalsdifferences31 Dec 2022Temporary differences Property, plant and equipment 26 -9 - - 1 18 5 Intangible assets-173 0 - -3 -3 -179 Inventories 5 0 - - 0 5 Trade and other receivables 4 0 - - 0 5 Provisions and accruals 10 0 - - 0 10 Capital gain/loss accounts -43 5 - - 1 -37 Financial leases 14 1 - - 0 16 Other financial liabilities 6 6 - - 0 12 Other differences -7 0 1 - 0 -6 Total -158 3 1 -3 0 -156 Unused tax losses and credits Tax loss carryforward 275 -51 - - 2 226 Other temporary differences not recognized on the statement of financial position -6 -2 - - - -8 Deferred tax assets recognized on the statement of financial position 269 -53 - - 2 218 Net deferred tax assets recognized on the statement of financial position 112 -51 1 -3 2 62 Deferred tax assets (liabilities)2021Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2021 in P/L in equity disposalsdifferences31 Dec 2021Temporary differences Property, plant and equipment -40 66 - 0 -0 26 5 Intangible assets-189 7 - - 9 -173 Inventories 5 0 - 0 -0 5 Trade and other receivables 7 -3 - 0 -0 4 Provisions and accruals 12 -2 - - -0 10 Capital gain/loss accounts -62 12 - - 6 -43 Financial leases 82 -64 - - -3 14 Other financial liabilities 11 -4 - 0 -1 6 Other differences -9 -18 19 - 0 -7 Total -183 -5 19 0 11 -158 Unused tax losses and credits Tax loss carryforward 304 -27 - - -2 275 Other temporary differences not recognized on the statement of financial position -3 -2 - - - -6 Deferred tax assets recognized on the statement of financial position 300 -29 - - -2 269 Net deferred tax assets recognized on the statement of financial position 117 -34 19 0 9 112 The Group\u2019s tax losses expires as follows:No expiration Total at NOK in milliondeadline31 Dec 2022Norway 847 847Denmark 143 143Finland 0 0The Baltic 2 2AppXite 40 40Total 1,033 1,0331 Atea recognises deferred tax assets on the statement of financial position when it has been deemed adequately probable that the operations in the indvidual country will generate a taxable profit that the tax loss carry forward can be used to offset. Taking into account the historical losses and cyclical nature, future earnings are not deemed probable until the individual company has actually reported a taxable profit for a period of time. 2 The tax rate used for the 2022 reconciliations above is the corporate tax rate of 22% (2021: 22%) payable by corporate entities in Norway on taxable profits under the tax law in that jurisdiction.3 Non taxable income and non deductible expenses pursuant to the countries income tax laws.4 Nominal tax rates in 2022 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%. Nominal tax rates in 2021 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%.5 Primarily related to depreciable excess values from business combinations.6 Includes prior years IFRS adjustment of NOK 20 million related to deferred tax liability in Denmark as of 1 January 2021. See Note 2.1b for more information.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-91-3": {
"value": "Note 10 TaxesIncome tax recognized in profit or loss:NOK in million 2022 2021Current taxNorway -7 - Other countries -178 -148Deferred taxOrigination and reversal of temporary differences 3 -5Net losses utilised -51 -27Change in deferred tax assets due to tax losses previously unrecognized -2 -2Total income tax expenses -235 -182The income tax expense for the year can be reconciled to the accounting profit as follows:NOK in million 2022 2021Profit before tax 1,084 942 2Income tax expense calculated at 22% (2021: 22%)-238 -207 3Effect of income non-taxable and expenses non-deductible -3 14 Effect of taxable interest limitation -8 - 4Effect of different tax rates of subsidiaries operating in other jurisdictions 5 8 4Effect of deferred tax balances due to the change in income tax rates 1 1 Effect of deferred tax changes recognised in other comprehensive income or directly in equity 6 - Total -236 -184Adjustments recognised in the current year in relation to the current tax of prior years 0 1 Income tax expense recognised in profit or loss -235 -182Effective tax rate 21.7% 19.3%Income tax recognised directly in equityNOK in million 2022 2021Current taxRelating to option costs 5 - Deferred taxRelating to option costs 1 19 Total income tax expenses recognized directly in equity 6 19 Deferred tax balances are presented in the statement of financial position as follows:NOK in million 31 Dec 2022 31 Dec 20211Deferred tax assets related to carryforward losses 218 269 1Deferred tax assets related to temporary differences -11 6 Deferred tax liabilities -145 -164Net deferred tax assets (liabilities) 62 112 Deferred tax assets (liabilities)2022Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2022 in P/L in equity disposalsdifferences31 Dec 2022Temporary differences Property, plant and equipment 26 -9 - - 1 18 5 Intangible assets-173 0 - -3 -3 -179 Inventories 5 0 - - 0 5 Trade and other receivables 4 0 - - 0 5 Provisions and accruals 10 0 - - 0 10 Capital gain/loss accounts -43 5 - - 1 -37 Financial leases 14 1 - - 0 16 Other financial liabilities 6 6 - - 0 12 Other differences -7 0 1 - 0 -6 Total -158 3 1 -3 0 -156 Unused tax losses and credits Tax loss carryforward 275 -51 - - 2 226 Other temporary differences not recognized on the statement of financial position -6 -2 - - - -8 Deferred tax assets recognized on the statement of financial position 269 -53 - - 2 218 Net deferred tax assets recognized on the statement of financial position 112 -51 1 -3 2 62 Deferred tax assets (liabilities)2021Business Currency Book value at Recognized Recognized combinations/ translation Book value at NOK in million1 Jan 2021 in P/L in equity disposalsdifferences31 Dec 2021Temporary differences Property, plant and equipment -40 66 - 0 -0 26 5 Intangible assets-189 7 - - 9 -173 Inventories 5 0 - 0 -0 5 Trade and other receivables 7 -3 - 0 -0 4 Provisions and accruals 12 -2 - - -0 10 Capital gain/loss accounts -62 12 - - 6 -43 Financial leases 82 -64 - - -3 14 Other financial liabilities 11 -4 - 0 -1 6 Other differences -9 -18 19 - 0 -7 Total -183 -5 19 0 11 -158 Unused tax losses and credits Tax loss carryforward 304 -27 - - -2 275 Other temporary differences not recognized on the statement of financial position -3 -2 - - - -6 Deferred tax assets recognized on the statement of financial position 300 -29 - - -2 269 Net deferred tax assets recognized on the statement of financial position 117 -34 19 0 9 112 The Group\u2019s tax losses expires as follows:No expiration Total at NOK in milliondeadline31 Dec 2022Norway 847 847Denmark 143 143Finland 0 0The Baltic 2 2AppXite 40 40Total 1,033 1,0331 Atea recognises deferred tax assets on the statement of financial position when it has been deemed adequately probable that the operations in the indvidual country will generate a taxable profit that the tax loss carry forward can be used to offset. Taking into account the historical losses and cyclical nature, future earnings are not deemed probable until the individual company has actually reported a taxable profit for a period of time. 2 The tax rate used for the 2022 reconciliations above is the corporate tax rate of 22% (2021: 22%) payable by corporate entities in Norway on taxable profits under the tax law in that jurisdiction.3 Non taxable income and non deductible expenses pursuant to the countries income tax laws.4 Nominal tax rates in 2022 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%. Nominal tax rates in 2021 by country: Norway - 22%, Sweden - 20.6%, Finland - 20%, Denmark - 22%, The Baltic - 0-15%.5 Primarily related to depreciable excess values from business combinations.6 Includes prior years IFRS adjustment of NOK 20 million related to deferred tax liability in Denmark as of 1 January 2021. See Note 2.1b for more information.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-2": {
"value": "Note 11 Earnings per shareBasicBasic earnings per share is calculated by dividing the profit attributable to shareholders of the Company by the weighted average number of ordinary shares in issue during the year.NOK in million 2022 2021Profit for the period 848 760 Weighted average number of outstanding shares (in million) 111 111Basic earnings per share (NOK) 7.62 6.84 DilutedDiluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. The Company\u2019s dilutive potential ordinary shares are share options issued. A calculation is done to determine the number of shares that could have been acquired at fair value (determined as the average annual market share price of the Company\u2019s shares) based on the monetary value of the subscription rights attached to outstanding share options. The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the share options. NOK in million 2022 2021Profit for the period 848 760 Weighted average number of outstanding shares (in million) 112 114Diluted earnings per share (NOK) 7.55 6.67 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-97-2": {
"value": "Note 12 Property, plant and equipmentVehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAcquisition cost1 January 2021 66 122 346 1,439 1,973 Additions -0 14 -1 172 185 1Disposals -0 2 -8 1 -5 Currency translation effects -2 -5 -18 -61 -87 31 December 2021 63 132 318 1,552 2,066 Additions 1 6 29 217 252 1Disposals - -5 -22 -115 -142 Currency translation effects 2 7 -2 48 55 31 December 2022 66 139 324 1,702 2,232 Vehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAccumulated depreciation1 January 2021 -32 -115 -196 -1,092 -1,435 Depreciation -3 -12 -20 -168 -203 1Disposals 0 -2 8 -3 3 Currency translation effects 1 5 10 46 62 31 December 2021 -35 -124 -198 -1,217 -1,574 Depreciation -3 -6 -32 -169 -210 1Disposals 0 4 21 114 139 Currency translation effects -1 -6 -1 -40 -47 31 December 2022 -38 -132 -209 -1,312 -1,691 Acquisition cost 63 132 318 1,552 2,066 Accumulated depreciation and write downs -35 -124 -198 -1,217 -1,574 Book value at 31 December 2021 29 9 120 335 493 Acquisition cost 66 139 324 1,702 2,232 Accumulated depreciation and write downs -38 -132 -209 -1,312 -1,691 Book value at 31 December 2022 28 7 115 391 541 1 Gain/loss on the disposal of property, plant and equipment accounted for insignificant amounts in 2022 and 2021.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-97-3": {
"value": "Note 12 Property, plant and equipmentVehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAcquisition cost1 January 2021 66 122 346 1,439 1,973 Additions -0 14 -1 172 185 1Disposals -0 2 -8 1 -5 Currency translation effects -2 -5 -18 -61 -87 31 December 2021 63 132 318 1,552 2,066 Additions 1 6 29 217 252 1Disposals - -5 -22 -115 -142 Currency translation effects 2 7 -2 48 55 31 December 2022 66 139 324 1,702 2,232 Vehicles Buildings and office Furniture Computer NOK in millionand propertymachinesand fittingsequipment TotalAccumulated depreciation1 January 2021 -32 -115 -196 -1,092 -1,435 Depreciation -3 -12 -20 -168 -203 1Disposals 0 -2 8 -3 3 Currency translation effects 1 5 10 46 62 31 December 2021 -35 -124 -198 -1,217 -1,574 Depreciation -3 -6 -32 -169 -210 1Disposals 0 4 21 114 139 Currency translation effects -1 -6 -1 -40 -47 31 December 2022 -38 -132 -209 -1,312 -1,691 Acquisition cost 63 132 318 1,552 2,066 Accumulated depreciation and write downs -35 -124 -198 -1,217 -1,574 Book value at 31 December 2021 29 9 120 335 493 Acquisition cost 66 139 324 1,702 2,232 Accumulated depreciation and write downs -38 -132 -209 -1,312 -1,691 Book value at 31 December 2022 28 7 115 391 541 1 Gain/loss on the disposal of property, plant and equipment accounted for insignificant amounts in 2022 and 2021.Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-99-3": {
"value": "Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-99-4": {
"value": "Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-99-5": {
"value": "Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-99-6": {
"value": "Note 13 Goodwill and intangible assetsContracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisitions1 January 2021 4,088 297 1,052 1,349 Changes from prior years 5 2 -2 0 AdditionsOrdinary additions - 7 126 133 Business combinations - - - - 1Disposals - - -2 -2 Currency translation effects -151 -7 -46 -53 31 December 2021 3,942 299 1,127 1,427 Changes from prior years - - - - AdditionsOrdinary additions - - 160 160 Business combinations 107 50 - 50 1Disposals - -2 -70 -72 Currency translation effects 83 8 32 40 31 December 2022 4,132 355 1,250 1,605 Accumulated amortisation1 January 2021 - -279 -781 -1,060 Changes from prior years - - 0 0 Amortisation -10 -71 -81 1Disposals - - 2 2 Currency translation effects - 6 34 40 31 December 2021 - -283 -816 -1,098 Changes from prior years - - - - Amortisation -11 -82 -93 1Disposals - 0 70 70 Currency translation effects - -7 -25 -32 31 December 2022 - -300 -853 -1,153 Contracts Computer Total other and customer software intangible NOK in million Goodwillrelationshipsand rights assetsAcquisition cost 3,942 299 1,127 1,427 Accumulated amortisation and write-downs - -283 -816 -1,098 Book value at 31 December 2021 3,942 17 311 328 Acquisition cost 4,132 355 1,250 1,605 Accumulated amortisation and write downs - -300 -853 -1,153 Book value at 31 December 2022 4,132 55 397 452 1 Gain/loss on the disposal of intangible assets accounted for insignificant amounts in 2022 and 2021.Allocations of goodwillNOK in million 2022 2021Norway 1,148 1,148Sweden 671 661Denmark 1,680 1,596Finland 265 179The Baltics 256 243The Group Shared Services 111 114Total 4,132 3,942The Group does not have any significant research expenses. Development costs related to internal systems are capitalised in the balance sheet with NOK 66 million (NOK 52 million in 2021)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-101-2": {
"value": "Goodwill impairment testGoodwill and other assets are allocated to the Group\u2019s cash-generating units. Atea allocates goodwill to the actual country of operation (segment) where the operations are located.Goodwill has an indefinite useful life and is not amortised, but impairment losses are recognised if the recoverable amount is less than the book value. Recoverable amounts for cash-generating units are estimated based on calculating the asset\u2019s value in use. Cash flow forecasts are used based on the budget for revenues, product/service mix, profit margins, costs and capital employment. Revenue growth for 2023 is based on budget approved by the Board of Directors and growth 1estimates for 2024-2027 varies between 1.1% and 5.7% based on management estimates and expected market growth in every country. Cash flows beyond these five years are based on an expected growth rate of 0.5% - 2.1% for an indefinite period (determined primarily by external market analyses).Discount rates represent the current market assessment of the risks specific to each cash-generating unit, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash flow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its Weighted Average Cost of Capital (WACC). The WACC rates used in discounting the future cash flows are based on a 10-year government bond rate in the respective countries, adjusted for weighted average interest margin on external Group facilities. A market risk premium and a country risk premium is added. The discount rates also take into account the gearing, corporate tax rate, and asset beta.The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. Segment-specific risk is incorporated by applying beta factor. Adjustments to the discount rate are made to factor in the specific amount and timing of the future tax flows in order to reflect a pre-tax discount rate. The Group has assessed whether expected useful lives of non- current assets and estimated residual values are effected because of climate risks. The Group has not identified any indicator that exist that non-financial assets are impaired as a result of climate risk or Paris agreement measures. See Note 29 for more information.Sensitivity analysis:In addition to impairment testing using the base case assumptions above, few separate sensitivity analyses were performed for each cash-generating units:\u2022 a discount rate analysis where the discount rate was increased by 3% due to adjusted estimates on market premium and credit risk, \u2022 revenue growth is 1- 5% below estimated growth in 2024-2027,\u2022 EBITDA margin is 0.25% below estimated growth in 2024-2027.Management believes that any other reasonably possible change in the key assumptions above, will not cause the aggregate carrying amount to exceed the aggregate recoverable amount of any of the cash generating units.2WACC (Weighted Average Cost of Capital) used :NOK in million 2022 2021Norway 12.0% 7.3%Sweden 10.0% 5.6%Denmark 10.8% 5.3%Finland 11.0% 5.1%3The Baltics 11.6% 5.2%1 Average growth rates in total for the period 2024-2027.2 At 30 September 2022.3 Volume-weighted average for Estonia, Latvia and Lithuania.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-2": {
"value": "Note 14 InventoriesNOK in million 2022 2021Cost of inventories 1,245 1,231Accumulated provisions for write-downs -46 -40Book value at 31 December 1,198 1,191Provision for write-downs at 1 January -40 -43Additional provisions -11 -9Used provisions 5 11Foreign exchange effects on inventory write-downs 0 1Provision for write-downs at 31 December -46 -40Write-down of inventories recognised as an expense and included in Cost of sales 9 1Inventories recognised as an expense during the period -20,219 -17,162Inventory of spare parts are written-down over the average length of the service contracts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-2": {
"value": "Note 15 Trade and other receivablesNOK in million 2022 2021 Trade receivables 6,720 5,206 Provisions for bad debts -19 -18 Net book value of trade receivables 6,701 5,189 Prepaid expenses 1,088 1,165 Accrued revenue (Contract assets, Note 6) 329 223 Other current receivables 851 528 Other receivables 2,268 1,916 Total trade and other receivables 8,969 7,105 Other long-term receivables 99 29 Total other long-term receivables 99 29Provisions for bad debts at 1 January -18 -24 Additional provisions -1 -8 Used provisions 2 12 Amount collected during the year -1 1 Foreign exchange effect on bad debts 0 1 Provisions for bad debts at 31 December -19 -18There is no concentration of credit risk with respect to trade receiv-ables, as the Group has a large number of customers spread across several countries. Maximum exposure to trade receivables corre-sponds to NOK 6,720 million (NOK 5,206 million in 2021).As of 31 December 2022, Atea subsidiaries in Norway, Sweden, Denmark sold receivables of NOK 1,859 million under the securiti-zation facility (NOK 1,848 million at the end of 2021). The maximum balance of accounts receivable which may be sold at any time during the term of contract is NOK 1,900 million. See Note 18 for more information. As of 31 December 2022 the Group can borrow up to NOK 1,100 million through a securitization facility secured by receivables. Trade receivables up to this limit are pledged as security for revolving credit facility. See Note 18 and Note 27 for additional information.The Group has recognised a loss of NOK 5 million related to trade receivables in 2022. (NOK 1 million in 2021). See Note 8 for more information.See otherwise Note 3.1.4 with regard to credit risk.Maturity analysis for trade receivables not dueNOK in million 2022 2021Non-due < 30 5,557 4,185Non-due 31-90 629 708Non-due > 91 8 3Total 6,194 4,896Maturity analysis for trade receivables dueNOK in million 2022 2021Non-due < 30 467 291Non-due 31-90 35 31Non-due > 91 23 -12Total 525 310",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-3": {
"value": "Note 15 Trade and other receivablesNOK in million 2022 2021 Trade receivables 6,720 5,206 Provisions for bad debts -19 -18 Net book value of trade receivables 6,701 5,189 Prepaid expenses 1,088 1,165 Accrued revenue (Contract assets, Note 6) 329 223 Other current receivables 851 528 Other receivables 2,268 1,916 Total trade and other receivables 8,969 7,105 Other long-term receivables 99 29 Total other long-term receivables 99 29Provisions for bad debts at 1 January -18 -24 Additional provisions -1 -8 Used provisions 2 12 Amount collected during the year -1 1 Foreign exchange effect on bad debts 0 1 Provisions for bad debts at 31 December -19 -18There is no concentration of credit risk with respect to trade receiv-ables, as the Group has a large number of customers spread across several countries. Maximum exposure to trade receivables corre-sponds to NOK 6,720 million (NOK 5,206 million in 2021).As of 31 December 2022, Atea subsidiaries in Norway, Sweden, Denmark sold receivables of NOK 1,859 million under the securiti-zation facility (NOK 1,848 million at the end of 2021). The maximum balance of accounts receivable which may be sold at any time during the term of contract is NOK 1,900 million. See Note 18 for more information. As of 31 December 2022 the Group can borrow up to NOK 1,100 million through a securitization facility secured by receivables. Trade receivables up to this limit are pledged as security for revolving credit facility. See Note 18 and Note 27 for additional information.The Group has recognised a loss of NOK 5 million related to trade receivables in 2022. (NOK 1 million in 2021). See Note 8 for more information.See otherwise Note 3.1.4 with regard to credit risk.Maturity analysis for trade receivables not dueNOK in million 2022 2021Non-due < 30 5,557 4,185Non-due 31-90 629 708Non-due > 91 8 3Total 6,194 4,896Maturity analysis for trade receivables dueNOK in million 2022 2021Non-due < 30 467 291Non-due 31-90 35 31Non-due > 91 23 -12Total 525 310",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-4": {
"value": "Note 15 Trade and other receivablesNOK in million 2022 2021 Trade receivables 6,720 5,206 Provisions for bad debts -19 -18 Net book value of trade receivables 6,701 5,189 Prepaid expenses 1,088 1,165 Accrued revenue (Contract assets, Note 6) 329 223 Other current receivables 851 528 Other receivables 2,268 1,916 Total trade and other receivables 8,969 7,105 Other long-term receivables 99 29 Total other long-term receivables 99 29Provisions for bad debts at 1 January -18 -24 Additional provisions -1 -8 Used provisions 2 12 Amount collected during the year -1 1 Foreign exchange effect on bad debts 0 1 Provisions for bad debts at 31 December -19 -18There is no concentration of credit risk with respect to trade receiv-ables, as the Group has a large number of customers spread across several countries. Maximum exposure to trade receivables corre-sponds to NOK 6,720 million (NOK 5,206 million in 2021).As of 31 December 2022, Atea subsidiaries in Norway, Sweden, Denmark sold receivables of NOK 1,859 million under the securiti-zation facility (NOK 1,848 million at the end of 2021). The maximum balance of accounts receivable which may be sold at any time during the term of contract is NOK 1,900 million. See Note 18 for more information. As of 31 December 2022 the Group can borrow up to NOK 1,100 million through a securitization facility secured by receivables. Trade receivables up to this limit are pledged as security for revolving credit facility. See Note 18 and Note 27 for additional information.The Group has recognised a loss of NOK 5 million related to trade receivables in 2022. (NOK 1 million in 2021). See Note 8 for more information.See otherwise Note 3.1.4 with regard to credit risk.Maturity analysis for trade receivables not dueNOK in million 2022 2021Non-due < 30 5,557 4,185Non-due 31-90 629 708Non-due > 91 8 3Total 6,194 4,896Maturity analysis for trade receivables dueNOK in million 2022 2021Non-due < 30 467 291Non-due 31-90 35 31Non-due > 91 23 -12Total 525 310",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-5": {
"value": "Note 15 Trade and other receivablesNOK in million 2022 2021 Trade receivables 6,720 5,206 Provisions for bad debts -19 -18 Net book value of trade receivables 6,701 5,189 Prepaid expenses 1,088 1,165 Accrued revenue (Contract assets, Note 6) 329 223 Other current receivables 851 528 Other receivables 2,268 1,916 Total trade and other receivables 8,969 7,105 Other long-term receivables 99 29 Total other long-term receivables 99 29Provisions for bad debts at 1 January -18 -24 Additional provisions -1 -8 Used provisions 2 12 Amount collected during the year -1 1 Foreign exchange effect on bad debts 0 1 Provisions for bad debts at 31 December -19 -18There is no concentration of credit risk with respect to trade receiv-ables, as the Group has a large number of customers spread across several countries. Maximum exposure to trade receivables corre-sponds to NOK 6,720 million (NOK 5,206 million in 2021).As of 31 December 2022, Atea subsidiaries in Norway, Sweden, Denmark sold receivables of NOK 1,859 million under the securiti-zation facility (NOK 1,848 million at the end of 2021). The maximum balance of accounts receivable which may be sold at any time during the term of contract is NOK 1,900 million. See Note 18 for more information. As of 31 December 2022 the Group can borrow up to NOK 1,100 million through a securitization facility secured by receivables. Trade receivables up to this limit are pledged as security for revolving credit facility. See Note 18 and Note 27 for additional information.The Group has recognised a loss of NOK 5 million related to trade receivables in 2022. (NOK 1 million in 2021). See Note 8 for more information.See otherwise Note 3.1.4 with regard to credit risk.Maturity analysis for trade receivables not dueNOK in million 2022 2021Non-due < 30 5,557 4,185Non-due 31-90 629 708Non-due > 91 8 3Total 6,194 4,896Maturity analysis for trade receivables dueNOK in million 2022 2021Non-due < 30 467 291Non-due 31-90 35 31Non-due > 91 23 -12Total 525 310",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-109-2": {
"value": "Note 16 Share capital and premium, options and shareholdersNumber of shares Share capitalTotal paid-in NOK in million, except number of shares Issued Treasury shares Issued Treasury shares Share premiumequityAt 1 January 2021 110,119,046 -736,844 110 -1 393 5031Issue of share capital 2,011,563 - 2 - 153 1551Changes related to own shares - 128,277 - 0 - 0At 31 December 2021 112,130,609 -608,567 112 -1 546 657At 1 January 2022 112,130,609 -608,567 112 -1 546 6573Issue of Share capital253,484 - 0 - 23 234Changes related to own shares- -1,177,931 - -1 - -1At 31 December 2022 112,384,093 -1,786,498 112 -2 569 6801 The company has traditionally issued new shares to meet the contractual obligations of its share options, based on authorizations to increase the share capital granted by the General Meeting to the Board of Directors. From 2021 the company also used treasury shares to meet the contractual obligations of its share options. The company also retains the right to settle share options in cash based on the difference between the share price on the date of exercise and the strike price of the option contract. Shares and share capitalIn 2022 the nominal value of shares was NOK 1 per share. All the shares issued by the company are fully paid.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-111-2": {
"value": "Own sharesAtea ASA holds 1,786,498 own shares at 31 December 2022 (608,567 at 31 December 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-2": {
"value": "Share optionsShare options have been allotted to the management and selected employees. Each share option allows for the subscription of one share in Atea ASA. The fair value of the options is calculated when they are allotted and expensed over the vesting period. The maximum term of the options granted is normally 4 years.A cost of NOK 53 million has been charged as an expense in the income statement in 2022 relating to the share option programmes (NOK 49 million in 2021). In addition, National Insurance contribution expenses of NOK 19 million have been charged in 2022 (NOK 45 million in 2021). See Note 7 - Payroll and related costs for more information.2022 2021Weighted Weighted Number of average exercise Number of average exercise optionsprice (NOK)optionsprice (NOK)Outstanding at 1 Jan 7,599,487 107 9,691,938 92Granted 2,254,332 110 2,319,832 146Exercised -911,141 93 -3,627,533 79Lapsed/terminated -612,666 110 -769,750 107Expired -25,876 87 -15,000 90Outstanding at 31 Dec 8,304,136 104 7,599,487 107Vested options 2,428,640 92 1,888,658 92The weighted average value of the share options granted in 2022 was NOK 29 (NOK 37 in 2021). The share options were valued by a third party according to the Black-Scholes valuation model. The conditions for exercising the different share option programmes are set for each programme on an individual basis.Terms of the outstanding options are as follows:Outstanding options Vested optionsOutstanding Weighted average Weighted average Weighted average options at 31 Dec contractual life exercise price Vested options at exercise price Exercise price2022(Year)(NOK)31 Dec 2022(NOK) 70-80 2,500 0.96 71.10 2,500 71.10 80-90 124,000 1.30 89.82 9,000 88.90 90-100 1,614,332 1.96 98.00 - - 100-110 2,205,332 3.96 109.80 - - 110-120 2,417,140 1.35 115.00 2,417,140 115.00 120-130 - - - - - 130-140 - - - - - 140-150 1,940,832 2.96 145.50 - - Total 8,304,136 2.54 117.05 2,428,640 114.86 Variables in the model for the allotment of options in 2022:Weighted average share price at the time of allotment (NOK) 110 Weighted average exercise price (NOK) 79 2Weighted average volatility 30.9%Weighted average risk-free interest rate 2.5%Weighted average expected life (years) 3.5 2 The expected volatility was determined based on historical volatility with the same lifetime as the options issued. As the strike price is adjusted for dividends, this is not taken into account in the valuation.110 largest shareholders at 31 December 2022 Shareholder Shares %2Systemintegration APS 31,251,063 27.8%Folketrygdfondet 7,646,060 6.8%3State Street Bank and Trust Co. 6,527,702 5.8%3State Street Bank and Trust Co. 3,815,939 3.4%Verdipapirfond Odin Norden 3,656,029 3.3%3State Street Bank and Trust Co. 3,197,375 2.8%3RBC Investor Services Trust 3,091,261 2.8%3State Street Bank and Trust Co. 2,861,423 2.5%Verdipapirfond Odin Norge 2,191,692 2.0%Atea ASA 1,786,498 1.6%Other 46,359,051 41.3%Total number of shares 112,384,093 100.0%Number of shareholders: 8,251 Percentage of foreign shareholders: 70%1 Source: Verdipapirsentralen.2 Includes shares held by Ib Kun\u00f8e.3 Includes client nominee accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-116-2": {
"value": "Note 17 Trade payables and other current liabilitiesNOK in million 2022 2021Trade payables 8,100 6,574Public fees payable 945 966Prepayments from customers (Contract liabilities, Note 6) 845 1,096Accrued holiday payments 581 539Deferred income (Contract liabilities, Note 6) 311 199Other accr. expenses (products & services) 229 269Other current liabilities 514 492Total other current liabilities 3,424 3,562Total trade payables and other current liabilities 11,524 10,135Maturity analysis trade payable:NOK in million 2022 2021Due < 30 5,927 4,520Due 31-90 2,001 2,036Due > 91 173 18Total 8,100 6,574",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-116-3": {
"value": "Note 17 Trade payables and other current liabilitiesNOK in million 2022 2021Trade payables 8,100 6,574Public fees payable 945 966Prepayments from customers (Contract liabilities, Note 6) 845 1,096Accrued holiday payments 581 539Deferred income (Contract liabilities, Note 6) 311 199Other accr. expenses (products & services) 229 269Other current liabilities 514 492Total other current liabilities 3,424 3,562Total trade payables and other current liabilities 11,524 10,135Maturity analysis trade payable:NOK in million 2022 2021Due < 30 5,927 4,520Due 31-90 2,001 2,036Due > 91 173 18Total 8,100 6,574",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-116-4": {
"value": "Note 17 Trade payables and other current liabilitiesNOK in million 2022 2021Trade payables 8,100 6,574Public fees payable 945 966Prepayments from customers (Contract liabilities, Note 6) 845 1,096Accrued holiday payments 581 539Deferred income (Contract liabilities, Note 6) 311 199Other accr. expenses (products & services) 229 269Other current liabilities 514 492Total other current liabilities 3,424 3,562Total trade payables and other current liabilities 11,524 10,135Maturity analysis trade payable:NOK in million 2022 2021Due < 30 5,927 4,520Due 31-90 2,001 2,036Due > 91 173 18Total 8,100 6,574",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-117-2": {
"value": "Note 18 BorrowingsNOK in million 2022 2021Long-term borrowingsEIB loan - 475 Long-term interest-bearing borrowings - 475 Current borrowingsEIB loan 475 - Uncommitted securitization facility 95 - Overdraft facility secured by receivables 11 - Other 5 8 Current interest-bearing borrowings 586 8 Total borrowings excluding leasing 586 483 SecuritizationIn December 2018, Atea ASA and its subsidiaries in Norway, Sweden and Denmark entered into a securitization contract organized by a Nordea Denmark, Benchmark of Nordea bank Abp, consisting of 2 facilities. The first facility enables Atea to sell specified receivables of up to NOK 1,900 million at the end of 2022. The facility was extended at the end of 2021 for the next three years term, and has an implicit discount rate of IBOR 3M + 0.60%. The second facility is an uncommitted revolving credit facility secured by other receivables of NOK 1,100 million at the end of 2022. Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).EIB loanAtea ASA has entered into a loan agreement for NOK 475 million with the European Investment Bank in May 2018 for a term of five years. The loan is unsecured, and will be repaid in a single installment in 2023, therefore, it has been reclassified as short-term debt at the end of 2022.Overdraft facilityThe Group has an overdraft facility of NOK 300 million provided by Nordea Denmark, Benchmark of Nordea bank Abp. Facility used amounted NOK 11 million at the end of 2022 (facility was not utilised at 31 December 2021). Amounts drawn on this facility are cash and cash equivalents. The facility has standard terms and conditions for this type of financing.Money market lineThe Group had a uncommitted money market line of NOK 600 million provided by a Nordea Denmark, Benchmark of Nordea bank Abp at the end of 2022 (600 MNOK at the end of 2021). None of this facility had been utilised at 31 December 2022 and 31 December 2021. Amounts drawn on this facility are classified as short-term debt. The facility has standard terms and conditions for this type of financing.Term loanAtea ASA has entered into a loan agreement for NOK 500 million arranged by Nordea Bank, Denmark, in May 2022, a rate of interest of NIBOR +1.2%. The loan was short-term and fully repaid in December 2022.Supplier financingAtea Group entered into a temporary uncommitted revolving trade finance facility with the amount of up to USD 140 million with Deutsche Bank in May 2022, under which Deutsche Bank extended payables to one vendor on behalf of Atea ASA and its subsidiaries at a rate of interest of CME SOFR + 2.00%. The facility was terminated in November, 2022.Financial covenantThe financial covenant which applies to the above EIB loan facility and the Nordea facilities is a Leverage Ratio for the Group of 2.5x. Leverage Ratio means the ratio of net interest-bearing Debt to EBITDA. EBITDA in this calculation is pro forma, i.e. adjusted for acquisition of businesses, and sale of existing business units in the Group. The financial covenant is measured end of each quarter. The Group is compliant with the covenant at the balance date (see Note 21 and Alternative Performance Measures section). See Note 27 for disclosure of asset pledged under financing contracts. The Group is exposed to interest rate changes with respect to loans based on the following repricing structureNOK in million 2022 20216 months or less 586 8 6-12 months - - 1-5 years - 475 Total 586 483 Interest on the date of the balance sheet was as follows:NOK in million 2022 2021Long-term loansEIB loan 4.6% 2.0%Short-term loansSecuritization - sale of receivables 3.3% 0.9%Securitization - uncommited facility secured by receivables 3.7% 1.3%Overdraft facility 4.3% 1.7%Average weighted interest rate 3.7% 1.2%1Maturity analysis for loans 2022 Less than 1-3 3 months 1-5 NOK in million1 monthmonthsto 1 yearyears Total Long-term financing 2 4 479 - 486 Short-term financing 111 - - - 111 Total 113 4 479 - 597 1Maturity analysis for loans 2021 Less than 1-3 3 months 1-5 NOK in million1 monthmonthsto 1 yearyears TotalLong-term financing 1 1 5 499 506Short-term financing 8 - - - 8Total 8 1 5 499 5141 Includes interest payable.Note 20 Changes in financial liabilitiesLong-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2022 29 -475 -8 -986 -284 -53 -71 -1,848 Proceeds from overdraft/uncommitted securitization facility - - -4,923 - - - - -4,923 Repayments of overdraft/uncommitted securitization facility - - 4,847 - - - - 4,847 Lease payments - - - - 315 - - 315 Sublease payments - - - - - 17 26 43 Other cash payments -13 - 5 - - - - -8 Deferred interest expenses - - -1 - - - - -1 Lease contracts - non-cash items - - - - -356 - - -356 Other non-cash items - 475 -505 -27 11 - - -46 Currency effect 0 - 0 -6 -3 -1 -0 -10 Balance at 31 December 2022 17 - -586 -1,018 -318 -36 -45 -1,987 Long-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2021 20 -475 -7 -1,039 -310 -83 -126 -2,039 Proceeds from overdraft/uncommitted securitization facility - - -5,955 - - - - -5,955 Repayments of overdraft/uncommitted securitization facility - - 5,959 - - - - 5,959 Lease payments - - - - 327 - - 327 Sublease payments - - - - - 27 48 75 Other cash payments - - -1 - - - - -1 Deferred interest expenses - -0 -0 - - - - -1 Lease contracts - non-cash items - - - - -313 - - -313 Other non-cash items 10 - -4 23 -1 - - 18 Currency effect -1 - 0 31 13 4 6 54 Balance at 31 December 2021 29 -475 -8 -986 -284 -53 -71 -1,877 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-124-2": {
"value": "Note 19 LeasesAtea as a lesseThe nature of the lessee\u2019s leasing activitiesThe Group leases different kind of assets. The main amounts are related to leases of office buildings and cars. The leases of offices typically run for a period of 5-12 years. The lease of cars typically run for a period of 3-5 years. The Group does not have any leasing contracts with variable payment terms. Practical expedients applied Leases with a lease term of 12 months or shorter, except Financial subleases, will not be capitalised. Low-value leases, meaning mainly office equipment with an underlying value of USD 5,000 or less when they are new, will not be capitalised. This is not related to Financial subleases. Contracts with extension optionsSome leases of premises contain extension options exercisable by the Group. The extension options held are exercisable only by the Group, and not by the lessors. The Group includes an extension of the contracts in the lease valuation if it is reasonably certain that the Group will extend the contracts.SubleasingThe Group is subleasing products to the customers as part of the regular operations. In addition, some of its properties are subleased under operating and finance leases. As of 31 December 2022, the Group had a net present value of NOK 82 million recognised in the Financial position as sublease contracts (NOK 124 million as of 31 December 2021). The residual value obligation of leases is disclosed in Note 27 Commitments.The information about leases for which the Group is a lessee is presented to the right:Right-of-use assetsROU, Buildings ROU, Computer ROU, Motor Total right-NOK in millionand propertyequipmentvehiclesof-use assetsAcquisition cost1 January 2021 1,300 371 350 2,024 Ordinary additions 215 16 129 360 Revaluation decrease -152 -97 -85 -334 Currency translation effects -49 -10 -19 -78 31 December 2021 1,315 280 376 1,972 Ordinary additions 262 13 102 377 Revaluation decrease -6 -30 -87 -122 Currency translation effects 9 4 3 16 31 December 2022 1,580 268 394 2,243 Accumulated depreciation1 January 2021 -280 -304 -152 -736 Depreciation -189 -33 -103 -326 Eliminated on revaluation 110 96 61 266 Currency translation effects 8 8 8 24 31 December 2021 -351 -233 -187 -772 Depreciation -186 -25 -107 -319 Eliminated on revaluation 2 30 80 112 Currency translation effects -7 -3 -1 -12 31 December 2022 -542 -232 -215 -990 Right-of-use assets (cont\u2019d)ROU, Buildings ROU, Computer ROU, Motor Total right-NOK in millionand propertyequipmentvehiclesof-use assetsAcquisition cost 1,315 280 376 1,972 Accumulated depreciation and write downs -351 -233 -187 -772 Book value 31 December 2021 964 47 189 1,200 Acquisition cost 1,580 268 394 2,243 Accumulated depreciation and write downs -542 -232 -215 -990 Book value 31 December 2022 1,037 36 179 1,253 Lease liabilitiesMaturity analysis - contractual undiscounted cash flows to be paid after reporting dateNOK in million 2022 2021Less than one year -416 -405One to five years -765 -763More than five years -437 -404Total undiscounted lease liabilities at 31 Dec -1,618 -1,573Lease liabilities included in the Consolidated statement of financial position at 31 December -1,418 -1,394Current -363 -355Non-current -1,055 -1,038Atea as a lessor - age distribution operational lease1Maturity analysis - contractual undiscounted lease payments to be received after reporting date NOK in million 2022 2021Less than one year 8 8One to two years 0 78 141 Mainly related to operating subleasing of premises. See Note 2.8.2.2.Atea as a lessor - age distribution financial lease2Maturity analysis - contractual undiscounted lease payments to be received after reporting date NOK in million 2022 2021 Less than one year 46 72 One to two years 23 33 Two to three years 10 10 Three to four years 5 11Total undiscounted lease receivable 84 127Unearned finance income -2 -3Net investement in the lease 82 1242 Mainly related to financial subleasing of products to customers. See Note 2.8.2.2.Amounts recognised in the Consolidated income statementNOK in million 2022 20213Profit on subleasing transactions 1 54Income from subleasing right-of-use assets 8 85Expenses relating to short-term leases -19 -146Expenses relating to leases of low-value assets -11 -47,8Interest expense, leasing -58 -529Interest income, subleasing 4 69Interest expenses, subleasing -4 -63 Atea is subleasing products to the costomers as part of the regular operations. The Group recognizes revenue and the Cost of sales when the underlying assets are available for use by the customer. 4 Related to operating subleasing of premises. 5 A lease that at the commencement date has a lease term of 12 months or less. 6 Operating lease of assets with a value below USD 5,000 not included in 3) above. 7 Interest expenses on Finance lease liabilities. 8 Interest paid for lease liabilities is included in Interest paid in Net cash flow from operational activities in the Consolidated Statement of Cash flow. 9 Mainly related to interest income and expenses related to subleasing of products to the customers. Amounts recognized in the Consolidated statement of cash flowNOK in million 2022 2021Total cash outflow from leases -315 -327",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-129-3": {
"value": "Note 20 Changes in financial liabilitiesLong-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2022 29 -475 -8 -986 -284 -53 -71 -1,848 Proceeds from overdraft/uncommitted securitization facility - - -4,923 - - - - -4,923 Repayments of overdraft/uncommitted securitization facility - - 4,847 - - - - 4,847 Lease payments - - - - 315 - - 315 Sublease payments - - - - - 17 26 43 Other cash payments -13 - 5 - - - - -8 Deferred interest expenses - - -1 - - - - -1 Lease contracts - non-cash items - - - - -356 - - -356 Other non-cash items - 475 -505 -27 11 - - -46 Currency effect 0 - 0 -6 -3 -1 -0 -10 Balance at 31 December 2022 17 - -586 -1,018 -318 -36 -45 -1,987 Long-term Current Long-term Current Other long interest-bearing interest-bearing Long term Current leasing subleasing subleasing NOK in millionterm loansliabilitiesliabilitiesleasing liabilitiesliabilitiesliabilitiesliabilities TotalBalance at 1 January 2021 20 -475 -7 -1,039 -310 -83 -126 -2,039 Proceeds from overdraft/uncommitted securitization facility - - -5,955 - - - - -5,955 Repayments of overdraft/uncommitted securitization facility - - 5,959 - - - - 5,959 Lease payments - - - - 327 - - 327 Sublease payments - - - - - 27 48 75 Other cash payments - - -1 - - - - -1 Deferred interest expenses - -0 -0 - - - - -1 Lease contracts - non-cash items - - - - -313 - - -313 Other non-cash items 10 - -4 23 -1 - - 18 Currency effect -1 - 0 31 13 4 6 54 Balance at 31 December 2021 29 -475 -8 -986 -284 -53 -71 -1,877 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-130-2": {
"value": "Note 21 Liquidity reserveLiquidity reserve is a metric used to assess maximum additional borrowing that is allowed by Atea\u2019s debt covenants as of the balance sheet date. Liquidity reserve does not show committed loans reserve. Liquidity reserve is calculated as the difference between Atea\u2019s net debt limit according to its debt covenants and Atea\u2019s net debt on the balance sheet date. Atea\u2019s debt covenants require that Atea limit its net debt on a Group level to 2.5x pro forma EBITDA for the last 12 months.NOK in million 2022 2021Last 12 months pro forma EBITDA 1,812 1,659 Debt covenant ratio 2.5 2.5 Net debt limit 4,531 4,147 Net financial position (see below) 304 822 Liquidity reserve 4,835 4,969 Liquidity reserve breakdown:NOK in million 2022 2021Unutilised short-term overdraft facilities 1,894 2,000 Draft limitation, debt covenant 2,941 2,969 Liquidity reserve 4,835 4,969 Loan facilities (see Note 18 for more information):NOK in million 2022 2021Long termUnsecured EIB loan - 475 -of which utilised - 475 Short term Unsecured EIB loan 475 - -of which utilised 475 - Uncommited securitization facility 1,100 1,100 -of which utilised 95 - Overdraft facility 300 300 -of which utilised 11 - Money market line 600 600 -of which utilised - - ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-132-2": {
"value": "Net financial positionNet financial position consists of both current and non-current interest-bearing liabilities, less cash and cash equivalents.Net financial position does not include incremental net lease liabilities due to the adoption of IFRS 16 from 1 January 2019, as Atea\u2019s financial covenants specifically exclude incremental net lease liabilities due to the adoption of IFRS 16 from the definition of net financial position.NOK in million 2022 2021Long-term interest-bearing liabilities - -475 Long-term interest-bearing leasing liabilities -24 -30 Current interest-bearing liabilities -586 -8 Current interest-bearing leasing liabilities -7 -18 Cash and cash equivalents 922 1,353 Net financial position 304 822 Long-term ROU assets leasing liabilities -994 -956 Current ROU assets leasing liabilities -310 -266 Long-term subleasing liabilities -36 -53 Short-term subleasing liabilities -45 -71 Long-term subleasing receivables 36 53 Short-term subleasing receivables 45 71 Incremental net lease liabilities due to IFRS 16 adoption -1,304 -1,222 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-133-2": {
"value": "Note 22 ProvisionsLegal and Losses on fixed Other provision NOK in million Restructuringtax claimsprice contractsfor obligations TotalAt 1 January 2022 5 2 1 19 27 Recognised during the year:Additional provision during the year 3 5 - 22 30 Used during the year -7 - 0 -2 -8 Currency translation effects -0 0 - 1 1 At 31 December 2022 2 7 2 39 50 Legal and Losses on fixed Other provision NOK in million Restructuringtax claimsprice contractsfor obligations TotalAt 1 January 2021 15 - 1 - 16 Recognised during the year:Additional provision during the year 3 2 - 22 27 Used during the year -12 - -0 -3 -15 Currency translation effects -1 - - - -1 At 31 December 2021 5 2 1 19 27 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-134-2": {
"value": "Note 23 Classifications of financial instruments2022:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 36 364Trade receivables 6,701 6,7012Other receivables 851 851Short-term subleasing receivables 45 45Cash and cash equivalents 922 922Derivative contracts 4Financial liabilities Long-term subleasing liabilities 36 36Long-term leasing liabilities 1,018 1,0183Other long-term liabilities 116 116Trade payables 8,100 8,100Current interest-bearing liabilities 586 586Short-term subleasing liabilities 45 45Current leasing liabilities 318 318Other financial liabilities 17 173Other current liabilities 3,042 3,042Derivative contracts 91 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.2021:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 53 534Trade receivables 5,189 5,1892Other receivables 528 528Short-term subleasing receivables 71 71Cash and cash equivalents 1,353 1,353Derivative contracts 7 7Financial liabilities Long-term interest-bearing liabilities 475 475Long-term subleasing liabilities 53 53Long-term leasing liabilities 986 9863Other long-term liabilities 190 190Trade payables 6,574 6,574Current interest-bearing liabilities 8 8Short-term subleasing liabilities 71 71Current leasing liabilities 284 284Other financial liabilities 8 83Other current liabilities 3,158 3,158Derivative contracts 41 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-134-3": {
"value": "Note 23 Classifications of financial instruments2022:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 36 364Trade receivables 6,701 6,7012Other receivables 851 851Short-term subleasing receivables 45 45Cash and cash equivalents 922 922Derivative contracts 4Financial liabilities Long-term subleasing liabilities 36 36Long-term leasing liabilities 1,018 1,0183Other long-term liabilities 116 116Trade payables 8,100 8,100Current interest-bearing liabilities 586 586Short-term subleasing liabilities 45 45Current leasing liabilities 318 318Other financial liabilities 17 173Other current liabilities 3,042 3,042Derivative contracts 91 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.2021:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 53 534Trade receivables 5,189 5,1892Other receivables 528 528Short-term subleasing receivables 71 71Cash and cash equivalents 1,353 1,353Derivative contracts 7 7Financial liabilities Long-term interest-bearing liabilities 475 475Long-term subleasing liabilities 53 53Long-term leasing liabilities 986 9863Other long-term liabilities 190 190Trade payables 6,574 6,574Current interest-bearing liabilities 8 8Short-term subleasing liabilities 71 71Current leasing liabilities 284 284Other financial liabilities 8 83Other current liabilities 3,158 3,158Derivative contracts 41 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-134-4": {
"value": "Note 23 Classifications of financial instruments2022:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 36 364Trade receivables 6,701 6,7012Other receivables 851 851Short-term subleasing receivables 45 45Cash and cash equivalents 922 922Derivative contracts 4Financial liabilities Long-term subleasing liabilities 36 36Long-term leasing liabilities 1,018 1,0183Other long-term liabilities 116 116Trade payables 8,100 8,100Current interest-bearing liabilities 586 586Short-term subleasing liabilities 45 45Current leasing liabilities 318 318Other financial liabilities 17 173Other current liabilities 3,042 3,042Derivative contracts 91 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.2021:1NOK in million FVTOCI Amortised cost Fair value Financial assets Long-term subleasing receivables 53 534Trade receivables 5,189 5,1892Other receivables 528 528Short-term subleasing receivables 71 71Cash and cash equivalents 1,353 1,353Derivative contracts 7 7Financial liabilities Long-term interest-bearing liabilities 475 475Long-term subleasing liabilities 53 53Long-term leasing liabilities 986 9863Other long-term liabilities 190 190Trade payables 6,574 6,574Current interest-bearing liabilities 8 8Short-term subleasing liabilities 71 71Current leasing liabilities 284 284Other financial liabilities 8 83Other current liabilities 3,158 3,158Derivative contracts 41 Book value is a reasonable estimate of fair value in cases where these numbers are identical.2 Less prepaid expenses and accrued revenue.3 Less other provision.4 See Note 2.14.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-136-2": {
"value": "Note 24 Corporate structure of the Atea GroupFrom Local Voting rights/NOK in milliondatecurrencyownership (%) Primary activityHoldingAtea ASA NOK Listed HoldingNorwayAtea AS NOK 100% IT infrastructureAtea Finans AS NOK 100% LeasingSwedenAtea Holding AB SEK 100% HoldingAtea Sverige AB SEK 100% IT infrastructureAtea Finans AB SEK 100% LeasingDenmarkAtea Danmark Holding A/S DKK 100% HoldingAtea A/S DKK 100% IT infrastructureAtea Inc USD 100% IT infrastructureAtea Finans A/S DKK 100% LeasingFinlandAtea Holding Oy EUR 100% HoldingAtea Oy EUR 100% IT infrastructureBCC Finland Oy EUR 100% IT infrastructure Atea Finance Finland Oy EUR 100% Leasing Gambit Labs Oy 01.04.2022 EUR 100% Consulting Gambit Fuser Oy 01.04.2022 EUR 100% Consulting Gambit Quantic Oy 01.04.2022 EUR 100% Consulting Topnordic Finland Oy EUR 100% IT infrastructureFrom Local Voting rights/NOK in milliondatecurrencyownership (%) Primary activityThe BalticsAtea Baltic UAB EUR 100% HoldingAtea UAB EUR 100% IT infrastructureAtea AS EUR 100% IT infrastructureAtea Finance O\u00dc EUR 100% LeasingAtea Finance Lithuania UAB EUR 100% LeasingSolver UAB EUR 100% IT infrastructureEIT Sprendimai UAB EUR 100% IT infrastructureBMK UAB EUR 100% IT infrastructureBaltnetos Komunikacijos UAB EUR 100% IT infrastructureCRC SIA EUR 100% IT infrastructureAtea SIA EUR 100% IT infrastructureAppXiteAppXite SIA EUR 100% Software distributionAppXite AS NOK 100% Software distributionAppXite AB SEK 100% Software distributionAppXite B.V. EUR 100% Software distributionAppXite S.R.L. EUR 100% Software distributionAppXite ApS DKK 100% Software distributionAppXite Oy EUR 100% Software distributionGroup Shared ServicesAtea Logistics AB SEK 100% Group Shared ServicesAtea Global Services AB SEK 100% Group Shared ServicesAtea Global Services SIA EUR 100% Group Shared ServicesSecuritization contract Atea Service Center AB SEK 100%managementAtea Group Functions A/S DKK 100% Group Shared Services",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-138-2": {
"value": "Note 25 Business combinations and other business initiativesBusiness combinations2022Gambit GroupOn 1 April 2022 Atea acquired 100 percent of the outstanding shares in Gambit Group. Gambit Group consist of Gambit Labs Oy AB and two subsidiaries. Gambit Group is an IT services provider with headquarter in Vaasa, Finland. The acquisition will strengthen Atea\u2019s position within informa-tion management solutions, including data analytics, machine learning and related system development. Gambit Group had revenue of approximately EUR 4 million in the fiscal year ending March 2022.Human ITOn 1 September 2022 Atea acquired the IT consulting operations of Human IT Sverige AB in southern and western Sweden. The acquisition will strengthen Atea\u2019s ability to support its customers on projects involving digital transformation and cloud integration.The acquisition only included a transfer of contracts for consultants and customers. No legal companies, facilities, administration or other overhead costs were included in the acquisition. The employees and customer contracts have been directly integrated into the Atea Sweden organization.The acquired operations of Human IT had revenue of approximately SEK 60 million in 2021.Allocation of purchase priceBoth transactions qualify as a business as defined in IFRS 3 Business Combination. Due to the high knowledge and low capital requirements for operating an IT sales and consulting organization, acquisitions within this sector will typically result in a goodwill balance.The goodwill balance represents the surplus of the purchase price compared with the accounting value of the net fixed and intangible assets of the acquired business.Acquisition costs of NOK 2.5 million related to the two business combi-nations are included in operating costs in the Consolidated income statement The fair values have been determined on provisional basis at the end of the reporting period.Details of the purchase consideration, the net assets acquired and goodwill in 2022 are as follows:NOK in million Gambit Group Human IT TotalAcquisition date 01-Apr-22 01-Sep-22Country Finland Sweden 2Voting rights/ownership interest 100% Purchase consideration:Cash payment 73.9 28.2 102.2 1Contingent consideration and deferred payments 22.4 1.7 24.1 Total purchase consideration 96.4 29.9 126.3 Fair value of assets and liabilities (see table below) 19.3 -0.1 19.1 Goodwill 77.1 30.0 107.1 1 Consideration that is dependent on future results and sellers employees being employed, is recognized as an obligation based on the fair value at the time of acquisition.2 The aquisition was related to consulting operations and not the legal company.The fair value of assets and liabilities recognized as a result of the acquisition in 2022 are as follows:NOK in million Gambit Group Human IT TotalContracts and customer relationships 11.0 3.8 14.8 Property, plant and equipment 0.4 - 0.4 Trade receivables 7.8 - 7.8 Other receivables 1.8 0.0 1.8 Cash and cash equivalents 15.9 - 15.9 Total asset 36.9 3.9 40.8 - Deferred tax liabilities -2.2 -0.8 -3.0 Trade payables -0.8 - -0.8 Other current liabilities and provisions -14.6 -3.2 -17.8 Total liabilities -17.6 -4.0 -21.6 Net assets acquired 19.3 -0.1 19.1 Acquisition of KMD customer agreementsIn December 2022, Atea Denmark finalized an agreement to acquire customer contracts from KMD relating to the hardware and infrastructure software business. The acquisition cost of NOK 35.2 million is recognized as intangible assets. This transaction does not qualify as a business combination as defined in IFRS 3.The contracts are for customers in Denmark. As part of the agreement, Atea hired 24 KMD employees.Net cash payments in connection with the acquisitions are as follows:NOK in million Gambit Group Human IT KMD Total Consideration paid in cash at date of acquisition 73.9 28.2 35.2 137.4 Cash and cash equivalents in acquired companies -15.9 - -15.9 Net cash payments for the acquisitions 58.1 28.2 35.2 121.5 If all acquired entities had been consolidated from 1 January 2022, the consolidated pro forma income statements for 2022 would show revenue and profit as follows: NOK in million Full year 2021Operating revenue 32,443 Operating profit/loss (EBIT) 1,198 The financial performance from the acquisition date to the end of 2022 for the acquired companies is considered to be immaterial from a Group perspective.Other business initiativesSale of mobile service provider businessIn April 2022, Atea Norway entered an agreement to sell Atea Mobil, its mobile service provider business, to Nortel AS for a price of NOK 72.5 million. The amount was paid in Q2 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-144-2": {
"value": "Note 26 Contingent liabilities and assetsOrdinary course of businessThe Group has contingent liabilities in respect of bank and other guarantees and other matters arising in the ordinary course of business. It is not anticipated that any material liabilities will arise from the contingent liabilities.For contingent considerations regarding Business combinations, see Note 25.The Group has given guarantees in the ordinary course of business amounting to NOK 8,307 million (NOK 6,673 million in 2021) to external parties (see Note 27).Legal disputesAtea (the Group) is involved in lawsuits in various jurisdictions. The outcome for a number of these cases is uncertain. In management\u2019s opinion these cases will be resolved without significantly weakening the Group\u2019s financial standing. If the disputes nevertheless end with a negative outcome, Atea is insured in most cases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-144-3": {
"value": "Note 26 Contingent liabilities and assetsOrdinary course of businessThe Group has contingent liabilities in respect of bank and other guarantees and other matters arising in the ordinary course of business. It is not anticipated that any material liabilities will arise from the contingent liabilities.For contingent considerations regarding Business combinations, see Note 25.The Group has given guarantees in the ordinary course of business amounting to NOK 8,307 million (NOK 6,673 million in 2021) to external parties (see Note 27).Legal disputesAtea (the Group) is involved in lawsuits in various jurisdictions. The outcome for a number of these cases is uncertain. In management\u2019s opinion these cases will be resolved without significantly weakening the Group\u2019s financial standing. If the disputes nevertheless end with a negative outcome, Atea is insured in most cases.Note 27 CommitmentsNOK in million 2022 20211Guarantees to financial institutions 996 1,257 2Guarantees to business associates 6,963 5,159 Residual value obligations related to leasing 3activities 348 257 Total guarantees 8,307 6,673 1 In addition to facilities disclosed in Note 18, Atea ASA issued guarantees for sublease facilities of NOK 82 million in 2022 (NOK 124 million in 2021).2 As part of the ordinary operations, parent company guarantees are furnished to suppliers and partners on behalf of subsidiaries.3 The leasing companies have a residual value obligation of NOK 348 million (NOK 257 million in 2021) on the outstanding leasing contracts. No losses have been incurred as result of this, and the risk of incurring losses is considered being low.Pledged assets under securitization contract (see Note 18)As part of securitization contract, Atea has pledged the following asset to Nordea Denmark, Branch of Nordea Bank Abp:\u2022 Shares and related rights of Atea Service Center AB (subsidiary, 100% owned by Atea ASA).\u2022 Bank accounts of Atea Service Center AB. Cash balance including restricted cash in other companies amount NOK 823 million at the end of 2022 (NOK 832 million at the end of 2021). \u2022 Trade receivables covering uncommitted revolving credit facility, but not exceeding the limit of NOK 1,100 million at the end of 2022 (limit of NOK 1,100 million at the end of 2021). Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-145-3": {
"value": "Note 27 CommitmentsNOK in million 2022 20211Guarantees to financial institutions 996 1,257 2Guarantees to business associates 6,963 5,159 Residual value obligations related to leasing 3activities 348 257 Total guarantees 8,307 6,673 1 In addition to facilities disclosed in Note 18, Atea ASA issued guarantees for sublease facilities of NOK 82 million in 2022 (NOK 124 million in 2021).2 As part of the ordinary operations, parent company guarantees are furnished to suppliers and partners on behalf of subsidiaries.3 The leasing companies have a residual value obligation of NOK 348 million (NOK 257 million in 2021) on the outstanding leasing contracts. No losses have been incurred as result of this, and the risk of incurring losses is considered being low.Pledged assets under securitization contract (see Note 18)As part of securitization contract, Atea has pledged the following asset to Nordea Denmark, Branch of Nordea Bank Abp:\u2022 Shares and related rights of Atea Service Center AB (subsidiary, 100% owned by Atea ASA).\u2022 Bank accounts of Atea Service Center AB. Cash balance including restricted cash in other companies amount NOK 823 million at the end of 2022 (NOK 832 million at the end of 2021). \u2022 Trade receivables covering uncommitted revolving credit facility, but not exceeding the limit of NOK 1,100 million at the end of 2022 (limit of NOK 1,100 million at the end of 2021). Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-145-4": {
"value": "Note 27 CommitmentsNOK in million 2022 20211Guarantees to financial institutions 996 1,257 2Guarantees to business associates 6,963 5,159 Residual value obligations related to leasing 3activities 348 257 Total guarantees 8,307 6,673 1 In addition to facilities disclosed in Note 18, Atea ASA issued guarantees for sublease facilities of NOK 82 million in 2022 (NOK 124 million in 2021).2 As part of the ordinary operations, parent company guarantees are furnished to suppliers and partners on behalf of subsidiaries.3 The leasing companies have a residual value obligation of NOK 348 million (NOK 257 million in 2021) on the outstanding leasing contracts. No losses have been incurred as result of this, and the risk of incurring losses is considered being low.Pledged assets under securitization contract (see Note 18)As part of securitization contract, Atea has pledged the following asset to Nordea Denmark, Branch of Nordea Bank Abp:\u2022 Shares and related rights of Atea Service Center AB (subsidiary, 100% owned by Atea ASA).\u2022 Bank accounts of Atea Service Center AB. Cash balance including restricted cash in other companies amount NOK 823 million at the end of 2022 (NOK 832 million at the end of 2021). \u2022 Trade receivables covering uncommitted revolving credit facility, but not exceeding the limit of NOK 1,100 million at the end of 2022 (limit of NOK 1,100 million at the end of 2021). Atea borrowings secured by receivables amounted NOK 95 million at the end of 2022 (facility was not used at the end of 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-146-2": {
"value": "Note 28 Related partiesAtea has ongoing transactions with related parties. All the transactions are in accordance with the arm\u2019s length principle and as part of the ordinary operations. The most important transactions are listed below.The transactions have been carried out by companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA through the company Systemintegration ApS, Ib Kun\u00f8e and Managing Director of Atea Baltic UAB, Arunas Bartusevicius. In addition, transactions with companies controlled by Elmera Group ASA. The CEO of Atea ASA, Steinar S\u00f8nsteby is Chairman of the Board in Elmera ASA.Wages and remuneration to the CEO, CFO, Board of Directors are described in a separate Remuneration report published at atea.com. See also Note 7 and Note 8.Sales to(+)/Credit (+)/debit (-) from(-) related balances partieswith related parties2022 2021 2022 2021Leasing of property or equipment 4.4 3.9 - - Development of software -0.5 -1.5 - -3.4 1Other 29.0 7.9 0.2 -5.7 1 Includes transactions with companies controlled by Ib Kun\u00f8e (NOK 20 million), and companies controlled by Elmera Group (NOK 10 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-146-3": {
"value": "Note 28 Related partiesAtea has ongoing transactions with related parties. All the transactions are in accordance with the arm\u2019s length principle and as part of the ordinary operations. The most important transactions are listed below.The transactions have been carried out by companies controlled by Ib Kun\u00f8e, who is the Board Chairman and largest shareholder of Atea ASA through the company Systemintegration ApS, Ib Kun\u00f8e and Managing Director of Atea Baltic UAB, Arunas Bartusevicius. In addition, transactions with companies controlled by Elmera Group ASA. The CEO of Atea ASA, Steinar S\u00f8nsteby is Chairman of the Board in Elmera ASA.Wages and remuneration to the CEO, CFO, Board of Directors are described in a separate Remuneration report published at atea.com. See also Note 7 and Note 8.Sales to(+)/Credit (+)/debit (-) from(-) related balances partieswith related parties2022 2021 2022 2021Leasing of property or equipment 4.4 3.9 - - Development of software -0.5 -1.5 - -3.4 1Other 29.0 7.9 0.2 -5.7 1 Includes transactions with companies controlled by Ib Kun\u00f8e (NOK 20 million), and companies controlled by Elmera Group (NOK 10 million).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXINVS13",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-147-3": {
"value": "Note 29 Consideration of climate changeln preparing the financial statements, the management have considered the impact of climate change.The Atea Group follows the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD). The company reports on climate risks and opportunities annually through CDP and is currently in the process of implementing requirements of the EU\u2019s new Corporate Sustainability Reporting Directive. More information can be found in a separate TCFD report that will be publicly available on atea.com during Q1 2023.There has been no material impact identified on the financial reporting judgements and estimates. ln particular the following areas are considered:\u2022 going concern and viability of the Group over the next three years\u2022 cash flow forecasts used in the impairment assessment of non-current assets including goodwill\u2022 carrying value of useful economic lives of property, plant, and equipment\u2022 Extreme weather events such as flooding, storms and heavy precipitation could also cause disruptions in the supply chain, which might lead to a financial impact on Atea. This risk is assessed to be quite low since Atea works with many vendors, which also enables the Group to diversify its exposure to risks.Whilst there is currently no medium-term impact expected from climate change, the management are aware of the ever-changing risks attached to climate change and will regularly assess these risks against judgements and estimates made in preparation of the Groups financial statements.",
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"value": "Note 30 Events after the balance sheet dateDividend On February 8, 2023 the Board of Atea ASA resolved to propose a dividend of NOK 6.25 per share at the next Annual General Meeting to be held on April 27, 2023. The dividend will be split into two equal payments of NOK 3.125 which will take place in May and November 2023. For Norwegian tax purposes, the dividend shall be considered as repayment of paid in capital. Further details on the dividend payment will be provided in the Notice to the Annual General Meeting.There were no other significant events after the balance sheet date which could affect the evaluation of the reported accounts.",
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