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"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__13": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__10": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__11": {
"value": "Oksen\u00f8yveien 10, B\u00e6rum, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__12": {
"value": "B\u00e6rum",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__14": {
"value": "The consolidated financial statements of Akastor ASA and its subsidiaries (collectively referred as Akastor or the group, and separately as group companies) for the year ended December 31, 2024 were approved by the board of directors and CEO on March 25, 2025. The consolidated financial statements will be authorized by the Annual General Meeting on April 24, 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__15": {
"value": "The group is an oilfield services investment company with a portfolio of industrial holdings and other investments. Akastor is listed on the Oslo Stock Exchange under the ticker AKAST. Information on the group\u2019s structure is provided in Note 27 Group companies. Information on other related party relationships of the group is provided in Note 28 Related parties.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__16": {
"value": "Note 2 | Basis for preparationBasis of accountingThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (IASB) and the additional requirements of the Norwegian Accounting Act as of December 31, 2024.Going concern basis of accountingThe consolidated financial statements have been prepared on a going concern basis, which assumes that the group will be able to meet the mandatory terms and conditions of the banking facilities as disclosed in Note 22 Capital management. Please refer to Board of Directors\u2019 report for more information about going concern assessment. Basis of measurementThe consolidated financial statements have been prepared on the historical cost basis except for the following material items, which are measured on an alternative basis on each reporting date:\u2022 Non-derivative financial instruments at Fair Value through Profit or Loss (FVTPL) are measured at fair value.\u2022 Debt instruments at Fair Value through Other Comprehensive Income (FVOCI) are measured at fair value.\u2022 Contingent considerations assumed in business disposals are measured at fair value.\u2022 Net defined benefit (asset) liability is recognized at fair value of plan assets less the present value of the defined benefit obligation.Functional and presentation currencyThe consolidated financial statements are presented in NOK, which is Akastor ASA\u2019s functional currency. All financial information presented in NOK has been rounded to the nearest million (NOmillion), except when otherwise stated. The subtotals and totals in some of the tables in these consolidated financial statements may not equal the sum of the amounts shown due to roundingWhen the functional currency in a reporting unit is changed, the effect of the change is accountfor prospectively.Use of estimates and judgementsThe preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Although management believes these assumptions to be reasonable, given historical experience, actual amounts and results could differ from these estimates. The items involving a higher degree of judgement or complexity, anditems where assumptions and estimates are material to the consolidated financial statements, adisclosed in Note 4 Significant accounting estimates and judgements.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__17": {
"value": "Basis of accountingThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (IASB) and the additional requirements of the Norwegian Accounting Act as of December 31, 2024.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__18": {
"value": "Going concern basis of accountingThe consolidated financial statements have been prepared on a going concern basis, which assumes that the group will be able to meet the mandatory terms and conditions of the banking facilities as disclosed in Note 22 Capital management. Please refer to Board of Directors\u2019 report for more information about going concern assessment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__20": {
"value": "Functional and presentation currencyThe consolidated financial statements are presented in NOK, which is Akastor ASA\u2019s functional currency. All financial information presented in NOK has been rounded to the nearest million (NOmillion), except when otherwise stated. The subtotals and totals in some of the tables in these consolidated financial statements may not equal the sum of the amounts shown due to roundingWhen the functional currency in a reporting unit is changed, the effect of the change is accountfor prospectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__21-1": {
"value": "Use of estimates and judgementsThe preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Although management believes these assumptions to be reasonable, given historical experience, actual amounts and results could differ from these estimates. The items involving a higher degree of judgement or complexity, anditems where assumptions and estimates are material to the consolidated financial statements, adisclosed in Note 4 Significant accounting estimates and judgements.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected.Note 4 | Significant accounting estimates and judgementsEstimates and judgements are continually reviewed and are based on historical experiences and expectations of future events. The resulting accounting estimates will, by definition, seldom accurately match actual results, but are based on the best estimate at the time. Estimates and assumptions that have a significant risk of causing material adjustments to the carrying amounts of assets and liabilities within the next financial year are discussed below.Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Deferred and contingent considerationsDeferred and contingent considerations resulting from disposals are measured at fair value at transaction date. When a deferred and contingent consideration meets the definition of a financial asset or liability, it is subsequently remeasured at fair value at the reporting date. The determination of fair value is based on discounted cash flows. Key assumptions made by the management include the probability of meeting each performance target and the discount factor.Income taxesValuation of deferred tax assets is dependent on management\u2019s assessment of future recoverability of the deferred tax benefit. Expected recoverability may result from expected taxable income in the near future, planned transactions or planned tax optimizing measures. Economic conditions may change and lead to a different conclusion regarding recoverability, and such change may affect the results for each future reporting period.Tax authorities may challenge calculation of income taxes from prior periods. Such processes may lead to changes to prior periods\u2019 taxable income, resulting in changes to income tax expense. When tax authorities challenge income tax calculations, management is required to make estimates of the probability and amount of possible tax adjustments. Such estimates may change as additional information becomes known. Further details about income taxes are included in Note 9 Income tax.Pension benefitsThe present value of the pension obligations depends on a number of factors determined on the basis of actuarial assumptions. These assumptions include financial factors such as the discount rate, expected salary growth, inflation and return on assets as well as demographical factors concerning mortality, employee turnover, disability and early retirement. Assumptions about all these factors are based on the situation at the time the assessment is made. However, it is reasonably certain that such factors will change over the very long periods for which pension calculations are made. Any changes in these assumptions will affect the calculated pension obligations with immediate recognition in other comprehensive income. Further information about the pension obligations and the assumptions used are included in Note 19 Employee benefits - pension.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__22": {
"value": "Note 3 | Significant accounting policiesSummary of significant accounting policiesThe principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.Basis of consolidationSubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.Loss of controlOn the loss of control, the group derecognizes the assets and liabilities of the subsidiary, any non-controlling interests and the other components of equity. Any resulting gain or loss is recognized in the income statement. Any interest retained in the former subsidiary is measured at fair value when control is lost. Subsequently it is accounted for as an equity-accounted investee or as a financial asset depending on the level of influence retained.Any contingent consideration receivable is measured at fair value at the disposal date. Changes in the fair value of the contingent consideration from divestment of a subsidiary for transactions will be recognized in Other income as gain or loss.Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest, including any long-term investments, is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.Transactions eliminated on consolidationIntra-group balances and transactions, and any unrealized gains and losses or income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with joint ventures are eliminated to the extent of the group\u2019s interest in the entity. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.Discontinued operationsA discontinued operation is a component of the group\u2019s business that represents a separate major line of business or geographical area of operations that has been disposed of or is held for sale, or is a subsidiary acquired exclusively with a view to resale. Classification as a discontinued operation occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier.In the consolidated income statement, income and expenses from discontinued operations are reported separately from income and expenses from continuing operations, down to the level of profit after taxes. When an operation is classified as a discontinued operation, the comparative income statement is restated as if the operation had been discontinued from the start of the comparative year.The statement of cash flow includes the cash flow from discontinued operations prior to the disposal. Cash flows attributable to the operating, investing and financing activities of discontinued operations are presented in the notes to the extent these represent cash flows with third parties.Foreign currencyForeign currency transactions and balancesTransactions in foreign currencies are translated at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate on that date. Foreign exchange differences arising on translation are recognized in the income statement. Non-monetary assets and liabilities measured in terms of historical cost in a foreign currency are translated using the exchange rate on the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency at the exchange rates on the date the fair value is determined.Investments in foreign operationsItems included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. The results and financial positions of all the group entities that have a functional currency different from the group\u2019s presentation currency are translated into the presentation currency as follows:\u2022 Assets and liabilities, including goodwill and fair value adjustments, are translated at the closing exchange rate at the reporting date.\u2022 Income statements are translated at average exchange rate for the year, calculated on the basis of 12 monthly end rates.Exchange differences arising from the translation of the net investment in foreign operations, and of related hedges, are included in other comprehensive income as currency translation reserve. These translation differences are reclassified to the income statement upon disposal of the related operations or when settlement is likely to occur in the near future.Monetary items that are receivable from or payable to a foreign operation are considered as part of the net investment in that foreign operation, when the settlement is neither planned nor likely to occur in the foreseeable future. Exchange differences arising from these monetary items are recognized in other comprehensive income.Current/non-current classificationAn asset is classified as current when it is expected to be realized or is intended for sale or consumption in the group\u2019s normal operating cycle, it is held primarily for the purpose of being traded, or it is expected/due to be realized or settled within twelve months after the reporting date. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the group\u2019s normal operating cycle, is held primarily for the purpose of being traded, the liability is due to be settled within twelve months after the reporting period, or if the group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. All other liabilities are classified as non-current.Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.Finance income and expenseFinance income and expense include interest income and expense, foreign exchange gains and losses, dividend income, as well as change in fair value of financial assets measured at FVTPL. Interest expenses include discounting effects from liabilities measured at fair value. Revenue from contract with customersMajority of the group\u2019s revenue from contract with customers is service revenue generated from rendering of services to customers. The customers simultaneously receive and consume the benefits provided by these services. The group has assessed that these performance obligations are satisfied over time. Under some service contracts, the invoices are based on hours or days performed at agreed rates. The revenue is recognized according to progress, or using the invoiced amounts when the invoiced amounts directly correspond with the value of the services that are transferred to the customers. Under day rate chartering contract, the group is remunerated by the customer by an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. The charterer determines, within the contractual limits, how a vessel is utilized. The right to use the vessel falls un under the scope of IFRS 16 \u201cLeases\u201d. The portion of lease revenue of the contract value is estimated at an overall level. Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.Impairment of financial assetsTrade receivables and contract assetsLoss allowance is recognized in profit or loss and measured at lifetime ECLs. ECLs are a probability-weighted estimate of credit losses. When estimating ECLs, the group considers reasonable and supportable information that is relevant and available without undue cost or effort, based on the group\u2019s historical experience including forward-looking information. The gross carrying amount of trade receivable is written off when the group has no reasonable expectations of recovering a trade receivable in its entirety or a portion thereof. Debt instruments measured at amortized cost or at FVOCIThe group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The loss allowance is charged to profit and loss. LeasesLease liabilitiesAt the lease commencement date, the group recognizes lease liability measured at the present value of the lease payments over the lease term, discounted using the group\u2019s incremental interest rate. Generally, the lease payments include fixed payments and variable lease payments that depend on an index or rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payment made. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or as appropriate, changes in the assessment of whether an extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.As a lessorWhen the group acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease.To classify each lease, the group makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to 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. As part of this assessment, the group considers certain indicators such as whether the lease is for the major part of the economic life of the asset.The group recognizes lease payments received under operating leases as income on a straight line basis over the lease term as part of \u201cLease revenue\u201d.Property, plant and equipmentProperty, plant and equipment are measured at cost less accumulated depreciation and impairment losses. If the components of property, plant and equipment have different useful lives, they are accounted for as separate components. Depreciation is normally recognized on a straight-line basis over the estimated useful lives of property, plant and equipment. Employee benefitsDefined contribution plansObligations for contributions to defined contribution pension plans are recognized as an expense in the income statement as incurred.Defined benefit plansThe group\u2019s net obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods; discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. The discount rate is the yield at the reporting date on government bonds or high-quality corporate bonds with maturities consistent with the terms of the obligations.Remeasurement of the net defined benefit liability, which comprises actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income. The group determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the then-net defined benefit liability (asset), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contributions and benefit payments. Net interest expense and other expenses related to defined benefit plans are recognized in the income statement.Fair value measurementWhen available, the group measures the fair value of a financial instrument using the quoted price in an active market for that instrument. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction.The best evidence of the fair value of a financial instrument on initial recognition is normally the transaction price. If the group determines that the fair value on initial recognition differs from the transaction price and the fair value is evidenced neither by a quoted price in an active market for an identical asset or liability nor based on a valuation technique that uses only data from observable markets, the financial instrument is initially measured at fair value, and the difference between the fair value on initial recognition and the transaction price is recognized as a deferred gain or loss. Subsequently, the deferred gain or loss is recognized in profit or loss on an appropriate basis over the life of the instrument.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__23": {
"value": "Basis of consolidationSubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.Loss of controlOn the loss of control, the group derecognizes the assets and liabilities of the subsidiary, any non-controlling interests and the other components of equity. Any resulting gain or loss is recognized in the income statement. Any interest retained in the former subsidiary is measured at fair value when control is lost. Subsequently it is accounted for as an equity-accounted investee or as a financial asset depending on the level of influence retained.Any contingent consideration receivable is measured at fair value at the disposal date. Changes in the fair value of the contingent consideration from divestment of a subsidiary for transactions will be recognized in Other income as gain or loss.Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest, including any long-term investments, is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.Transactions eliminated on consolidationIntra-group balances and transactions, and any unrealized gains and losses or income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with joint ventures are eliminated to the extent of the group\u2019s interest in the entity. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__24": {
"value": "SubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__26": {
"value": "Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest, including any long-term investments, is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__25": {
"value": "Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest, including any long-term investments, is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__27": {
"value": "Discontinued operationsA discontinued operation is a component of the group\u2019s business that represents a separate major line of business or geographical area of operations that has been disposed of or is held for sale, or is a subsidiary acquired exclusively with a view to resale. Classification as a discontinued operation occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier.In the consolidated income statement, income and expenses from discontinued operations are reported separately from income and expenses from continuing operations, down to the level of profit after taxes. When an operation is classified as a discontinued operation, the comparative income statement is restated as if the operation had been discontinued from the start of the comparative year.The statement of cash flow includes the cash flow from discontinued operations prior to the disposal. Cash flows attributable to the operating, investing and financing activities of discontinued operations are presented in the notes to the extent these represent cash flows with third parties.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__28": {
"value": "Foreign currencyForeign currency transactions and balancesTransactions in foreign currencies are translated at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate on that date. Foreign exchange differences arising on translation are recognized in the income statement. Non-monetary assets and liabilities measured in terms of historical cost in a foreign currency are translated using the exchange rate on the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency at the exchange rates on the date the fair value is determined.Investments in foreign operationsItems included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. The results and financial positions of all the group entities that have a functional currency different from the group\u2019s presentation currency are translated into the presentation currency as follows:\u2022 Assets and liabilities, including goodwill and fair value adjustments, are translated at the closing exchange rate at the reporting date.\u2022 Income statements are translated at average exchange rate for the year, calculated on the basis of 12 monthly end rates.Exchange differences arising from the translation of the net investment in foreign operations, and of related hedges, are included in other comprehensive income as currency translation reserve. These translation differences are reclassified to the income statement upon disposal of the related operations or when settlement is likely to occur in the near future.Monetary items that are receivable from or payable to a foreign operation are considered as part of the net investment in that foreign operation, when the settlement is neither planned nor likely to occur in the foreseeable future. Exchange differences arising from these monetary items are recognized in other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__29": {
"value": "Current/non-current classificationAn asset is classified as current when it is expected to be realized or is intended for sale or consumption in the group\u2019s normal operating cycle, it is held primarily for the purpose of being traded, or it is expected/due to be realized or settled within twelve months after the reporting date. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the group\u2019s normal operating cycle, is held primarily for the purpose of being traded, the liability is due to be settled within twelve months after the reporting period, or if the group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. All other liabilities are classified as non-current.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__31": {
"value": "Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__30": {
"value": "Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__32": {
"value": "Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__34": {
"value": "Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__33": {
"value": "Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__35": {
"value": "Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__36": {
"value": "Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__38": {
"value": "Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__37": {
"value": "Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__39": {
"value": "Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__40": {
"value": "Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__41": {
"value": "Finance income and expenseFinance income and expense include interest income and expense, foreign exchange gains and losses, dividend income, as well as change in fair value of financial assets measured at FVTPL. Interest expenses include discounting effects from liabilities measured at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__42": {
"value": "Revenue from contract with customersMajority of the group\u2019s revenue from contract with customers is service revenue generated from rendering of services to customers. The customers simultaneously receive and consume the benefits provided by these services. The group has assessed that these performance obligations are satisfied over time. Under some service contracts, the invoices are based on hours or days performed at agreed rates. The revenue is recognized according to progress, or using the invoiced amounts when the invoiced amounts directly correspond with the value of the services that are transferred to the customers. Under day rate chartering contract, the group is remunerated by the customer by an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. The charterer determines, within the contractual limits, how a vessel is utilized. The right to use the vessel falls un under the scope of IFRS 16 \u201cLeases\u201d. The portion of lease revenue of the contract value is estimated at an overall level.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__44": {
"value": "Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__43": {
"value": "Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__46": {
"value": "Impairment of financial assetsTrade receivables and contract assetsLoss allowance is recognized in profit or loss and measured at lifetime ECLs. ECLs are a probability-weighted estimate of credit losses. When estimating ECLs, the group considers reasonable and supportable information that is relevant and available without undue cost or effort, based on the group\u2019s historical experience including forward-looking information. The gross carrying amount of trade receivable is written off when the group has no reasonable expectations of recovering a trade receivable in its entirety or a portion thereof. Debt instruments measured at amortized cost or at FVOCIThe group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The loss allowance is charged to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__45": {
"value": "Impairment of financial assetsTrade receivables and contract assetsLoss allowance is recognized in profit or loss and measured at lifetime ECLs. ECLs are a probability-weighted estimate of credit losses. When estimating ECLs, the group considers reasonable and supportable information that is relevant and available without undue cost or effort, based on the group\u2019s historical experience including forward-looking information. The gross carrying amount of trade receivable is written off when the group has no reasonable expectations of recovering a trade receivable in its entirety or a portion thereof. Debt instruments measured at amortized cost or at FVOCIThe group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The loss allowance is charged to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__47": {
"value": "LeasesLease liabilitiesAt the lease commencement date, the group recognizes lease liability measured at the present value of the lease payments over the lease term, discounted using the group\u2019s incremental interest rate. Generally, the lease payments include fixed payments and variable lease payments that depend on an index or rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payment made. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or as appropriate, changes in the assessment of whether an extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.As a lessorWhen the group acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease.To classify each lease, the group makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to 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. As part of this assessment, the group considers certain indicators such as whether the lease is for the major part of the economic life of the asset.The group recognizes lease payments received under operating leases as income on a straight line basis over the lease term as part of \u201cLease revenue\u201d.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__48": {
"value": "Property, plant and equipmentProperty, plant and equipment are measured at cost less accumulated depreciation and impairment losses. If the components of property, plant and equipment have different useful lives, they are accounted for as separate components. Depreciation is normally recognized on a straight-line basis over the estimated useful lives of property, plant and equipment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__49": {
"value": "Employee benefitsDefined contribution plansObligations for contributions to defined contribution pension plans are recognized as an expense in the income statement as incurred.Defined benefit plansThe group\u2019s net obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods; discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. The discount rate is the yield at the reporting date on government bonds or high-quality corporate bonds with maturities consistent with the terms of the obligations.Remeasurement of the net defined benefit liability, which comprises actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income. The group determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the then-net defined benefit liability (asset), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contributions and benefit payments. Net interest expense and other expenses related to defined benefit plans are recognized in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__50": {
"value": "Fair value measurementWhen available, the group measures the fair value of a financial instrument using the quoted price in an active market for that instrument. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction.The best evidence of the fair value of a financial instrument on initial recognition is normally the transaction price. If the group determines that the fair value on initial recognition differs from the transaction price and the fair value is evidenced neither by a quoted price in an active market for an identical asset or liability nor based on a valuation technique that uses only data from observable markets, the financial instrument is initially measured at fair value, and the difference between the fair value on initial recognition and the transaction price is recognized as a deferred gain or loss. Subsequently, the deferred gain or loss is recognized in profit or loss on an appropriate basis over the life of the instrument.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__53": {
"value": "Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Deferred and contingent considerationsDeferred and contingent considerations resulting from disposals are measured at fair value at transaction date. When a deferred and contingent consideration meets the definition of a financial asset or liability, it is subsequently remeasured at fair value at the reporting date. The determination of fair value is based on discounted cash flows. Key assumptions made by the management include the probability of meeting each performance target and the discount factor.Income taxesValuation of deferred tax assets is dependent on management\u2019s assessment of future recoverability of the deferred tax benefit. Expected recoverability may result from expected taxable income in the near future, planned transactions or planned tax optimizing measures. Economic conditions may change and lead to a different conclusion regarding recoverability, and such change may affect the results for each future reporting period.Tax authorities may challenge calculation of income taxes from prior periods. Such processes may lead to changes to prior periods\u2019 taxable income, resulting in changes to income tax expense. When tax authorities challenge income tax calculations, management is required to make estimates of the probability and amount of possible tax adjustments. Such estimates may change as additional information becomes known. Further details about income taxes are included in Note 9 Income tax.Pension benefitsThe present value of the pension obligations depends on a number of factors determined on the basis of actuarial assumptions. These assumptions include financial factors such as the discount rate, expected salary growth, inflation and return on assets as well as demographical factors concerning mortality, employee turnover, disability and early retirement. Assumptions about all these factors are based on the situation at the time the assessment is made. However, it is reasonably certain that such factors will change over the very long periods for which pension calculations are made. Any changes in these assumptions will affect the calculated pension obligations with immediate recognition in other comprehensive income. Further information about the pension obligations and the assumptions used are included in Note 19 Employee benefits - pension.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__52": {
"value": "Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Deferred and contingent considerationsDeferred and contingent considerations resulting from disposals are measured at fair value at transaction date. When a deferred and contingent consideration meets the definition of a financial asset or liability, it is subsequently remeasured at fair value at the reporting date. The determination of fair value is based on discounted cash flows. Key assumptions made by the management include the probability of meeting each performance target and the discount factor.Income taxesValuation of deferred tax assets is dependent on management\u2019s assessment of future recoverability of the deferred tax benefit. Expected recoverability may result from expected taxable income in the near future, planned transactions or planned tax optimizing measures. Economic conditions may change and lead to a different conclusion regarding recoverability, and such change may affect the results for each future reporting period.Tax authorities may challenge calculation of income taxes from prior periods. Such processes may lead to changes to prior periods\u2019 taxable income, resulting in changes to income tax expense. When tax authorities challenge income tax calculations, management is required to make estimates of the probability and amount of possible tax adjustments. Such estimates may change as additional information becomes known. Further details about income taxes are included in Note 9 Income tax.Pension benefitsThe present value of the pension obligations depends on a number of factors determined on the basis of actuarial assumptions. These assumptions include financial factors such as the discount rate, expected salary growth, inflation and return on assets as well as demographical factors concerning mortality, employee turnover, disability and early retirement. Assumptions about all these factors are based on the situation at the time the assessment is made. However, it is reasonably certain that such factors will change over the very long periods for which pension calculations are made. Any changes in these assumptions will affect the calculated pension obligations with immediate recognition in other comprehensive income. Further information about the pension obligations and the assumptions used are included in Note 19 Employee benefits - pension.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__54": {
"value": "Note 5 | Operating segments Basis for segmentationAkastor has identified the following operating segments as described below. \u2022 HMH is a premier drilling solutions provider, which was formed as an independent company in October 2021 through the merger of Baker Hughes\u2019 Subsea Drilling Systems business and Akastor\u2019s wholly owned subsidiary, MHWirth AS. HMH combines integrated delivery capabilities, capital, renowned industry expertise and delivers the full range of offshore drilling equipment products and packages at scale. \u2022 AKOFS Offshore is a global provider of vessel-based subsea well construction and intervention services to the oil and gas industry, covering all phases from conceptual development to project execution and offshore operations.\u2022 DDW Offshore owns three Anchor Handling Tug Supply (AHTS) vessels with capability to operate and support clients on a world-wide basis. The vessels are specially designed to perform anchor-handling, towing, and supply services at offshore oil and gas fields.\u2022 Other holdings mainly include approximately 15 percent economic interest in NES Fircroft, 1.3 percent shareholdings in Odfjell Drilling, 4.7 percent shareholdings in ABL Group, 36 percent of the joint venture F\u00f8n Energy Services, equity instruments in Maha Energy and Awilco Drilling. In addition, this segment includes corporate functions and certain office lease commitments. The financial interest in four drilling equipment contracts with Jurong Shipyard (the DRU contracts) were settled during 2024.HMH and AKOFS Offshore are classified as joint ventures and accounted for using the equity method, see Note 12 Equity-accounted investments. The segment information of the two joint ventures is presented at 100% basis. Measurement of segment performanceSegment performance is measured by operating profit before depreciation, amortization and impairment (EBITDA) which is reviewed by the group\u2019s Executive Management Group (the chief operating decision maker). Segment profit, together with key financial information as described below, gives the Executive Management Group relevant information in evaluating the results of the operating segments and is relevant in evaluating the results of the segments relative to other entities operating within these industries. Information about reportable segments1)Equity-accounted investments Consolidated entitiesAKOFS DDW Other Total operating Adjustment Total Amounts in NOK million Note HMH (JV)Offshore (JV)Offshoreholdingssegmentsof JVs Akastor2024Income statementExternal revenue and other income 6 9 056 1 495 278 644 11 473 (10 551) 922Total revenue and other income 9 056 1 495 278 644 11 473 (10 551) 922Operating profit before depreciation, amortization and impairment (EBITDA) 1 741 419 91 558 2 809 (2 161) 648Depreciation and impairment loss 11, 25 (497) (436) (22) (5) (960) 933 (27)Operating profit (loss) (EBIT) 1 244 (16) 68 553 1 849 (1 228) 621AssetsCurrent operating assets 6 882 401 88 28 7 399 (7 292) 108Non-current operating assets 7 828 4 150 390 1 280 13 648 (8 264) 5 384Segment assets 14 710 4 551 478 1 308 21 047 (15 556) 5 491LiabilitiesCurrent operating liabilities 3 559 287 64 136 4 046 (3 855) 191Non-current operating liabilities 557 5 - 271 833 (562) 271Lease liabilities 446 1 182 - 9 1 637 (1 628) 9Segment liabilities 4 562 1 474 64 416 6 516 (6 045) 4712)Net current operating assets - - 25 (109) (84) - (84)2)Net capital employed3 576 138 415 891 5 020 - 5 0201) Segment information presented at 100% basis 2) Refers to figures included in Akastor\u2019s consolidated statement of financial position. Information about reportable segments1)Equity-accounted investments Consolidated entitiesAKOFS DDW Other Total operating Adjustment Total Amounts in NOK million Note HMH (JV)Offshore (JV)Offshoreholdingssegmentsof JVs Akastor2023Income statementExternal revenue and other income 6 8 264 1 369 231 51 9 914 (9 632) 282Total revenue and other income 8 264 1 369 231 51 9 914 (9 632) 282Operating profit before depreciation, amortization and impairment (EBITDA) 1 262 345 84 (87) 1 605 (1 607) (2)Depreciation and impairment loss 11, 25 (659) (415) (17) (11) (1 102) 1 074 (28)Operating profit (loss) (EBIT) 603 (70) 67 (98) 503 (533) (31)AssetsCurrent operating assets 5 787 586 77 530 6 979 (6 373) 606Non-current operating assets 7 249 4 239 231 1 076 12 795 (8 066) 4 729Finance lease receivables - - - 19 19 - 19Segment assets 13 036 4 825 308 1 625 19 793 (14 439) 5 354LiabilitiesCurrent operating liabilities 3 586 421 45 294 4 347 (4 008) 339Non-current operating liabilities 446 6 - 337 788 (451) 337Lease liabilities 387 994 - 34 1 415 (1 381) 34Segment liabilities 4 419 1 421 45 665 6 550 (5 840) 7092)Net current operatingassets - - 32 236 267 - 2672)Net capital employed3 015 407 263 960 4 645 - 4 6451) Segment information presented at 100% basis 2) Refers to figures included in Akastor\u2019s consolidated statement of financial position. Geographical informationGeographical revenue is presented on the basis of geographical location of the group companies selling to the customers. Non-current segment assets and capital expenditures are based on the geographical location of the assets. Revenue and other Non-current assets excluding deferred incometax assets and financial instrumentsAmounts in NOK million 2024 2023 2024 2023Norway 922 282 557 664Netherlands - - 3 576 3 015Total 922 282 4 133 3 678Major customerRevenues from one customer of DDW Offshore represent approximately NOK 162 million (NOK 120 million in 2023) of the group\u2019s total operating revenue. Reconciliations of information on reportable segments to IFRS measuresAmounts in NOK million Note 2024 2023AssetsTotal segment assets 5 491 5 354Cash and cash equivalents 47 144Liquidity fund investment 16 376 -Non-current interest-bearing receivables 14 485 550Current interest-bearing receivables 14 304 -Consolidated assets 6 704 6 048LiabilitiesTotal segment liabilities 471 709Current borrowings 18 82 1 133Non-current borrowings 18 292 236Consolidated liabilities 845 2 078 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__55": {
"value": "Measurement of segment performanceSegment performance is measured by operating profit before depreciation, amortization and impairment (EBITDA) which is reviewed by the group\u2019s Executive Management Group (the chief operating decision maker). Segment profit, together with key financial information as described below, gives the Executive Management Group relevant information in evaluating the results of the operating segments and is relevant in evaluating the results of the segments relative to other entities operating within these industries.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__58": {
"value": "Note 6 | Revenue and other incomeThe group generates revenue primarily from day rate contracts in DDW Offshore, which owns three Anchor Handling Tug Supply (AHTS) vessels. A day rate contract is a contract where DDW Offshore is remunerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. It is estimated that 40% of the contract value is service revenue while the remaining is lease portion of the revenue. Amounts in NOK million Note 2024 2023Revenue from contracts with customers 124 121Other revenue and incomeLease revenue 25 168 147Other income 630 -Gain (loss) on disposal of subsidiaries - 16Gain on disposals of assets - (2)Total revenue and other income 922 282Other income in 2024 relates to arbitration award for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong). Akastor\u2019s economic interest in DRU contracts was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and costs. Disaggregation of revenue from contracts with customersRevenue from contracts with customer is disaggregated in the following table by major contract and revenue types and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with revenue information as shown in Note 5 Operating segments.Amounts in NOK million DDW Other Total OffshoreholdingsAkastor2024Revenue typesService revenue 111 13 124Total Revenue from contracts with customers 111 13 124Timing of revenue recognitionTransferred over time 111 13 124Total Revenue from contracts with customers 111 13 124Lease revenue 167 1 168Other income - 630 630Total external revenue and other income in segment reporting 278 644 922DDW Other Total Amounts in NOK millionOffshoreholdingsAkastor2023Revenue typesService revenue 93 28 121Total Revenue from contracts with customers 93 28 121Timing of revenue recognitionTransferred over time 93 28 121Total Revenue from contracts with customers 93 28 121Lease revenue 140 7 147Other income (2) 16 14Total external revenue and other income in segment reporting 231 51 282Contract balancesAmounts in NOK million Note 2024 2023Receivables, which are included in \u201ctrade and other receivables\u201d 31 22Contract assets 15 11 11Contract liabilities 21 - 7Contract assets relate to the group\u2019s rights to consideration for work completed, but not yet invoiced at the reporting date. The contract assets are transferred to receivables when the rights to payment become unconditional, which usually occurs when invoices are issued to the customers. No impairment on contract assets was recognized in 2024 or 2023.Contract liabilities relate to advance consideration received from customer for work not yet performed. Revenue recognized in 2024 that was included in contract liabilities in the beginning of the year was NOK 7 million (NOK 16 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__57": {
"value": "Note 6 | Revenue and other incomeThe group generates revenue primarily from day rate contracts in DDW Offshore, which owns three Anchor Handling Tug Supply (AHTS) vessels. A day rate contract is a contract where DDW Offshore is remunerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. It is estimated that 40% of the contract value is service revenue while the remaining is lease portion of the revenue. Amounts in NOK million Note 2024 2023Revenue from contracts with customers 124 121Other revenue and incomeLease revenue 25 168 147Other income 630 -Gain (loss) on disposal of subsidiaries - 16Gain on disposals of assets - (2)Total revenue and other income 922 282Other income in 2024 relates to arbitration award for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong). Akastor\u2019s economic interest in DRU contracts was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and costs. Disaggregation of revenue from contracts with customersRevenue from contracts with customer is disaggregated in the following table by major contract and revenue types and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with revenue information as shown in Note 5 Operating segments.Amounts in NOK million DDW Other Total OffshoreholdingsAkastor2024Revenue typesService revenue 111 13 124Total Revenue from contracts with customers 111 13 124Timing of revenue recognitionTransferred over time 111 13 124Total Revenue from contracts with customers 111 13 124Lease revenue 167 1 168Other income - 630 630Total external revenue and other income in segment reporting 278 644 922DDW Other Total Amounts in NOK millionOffshoreholdingsAkastor2023Revenue typesService revenue 93 28 121Total Revenue from contracts with customers 93 28 121Timing of revenue recognitionTransferred over time 93 28 121Total Revenue from contracts with customers 93 28 121Lease revenue 140 7 147Other income (2) 16 14Total external revenue and other income in segment reporting 231 51 282Contract balancesAmounts in NOK million Note 2024 2023Receivables, which are included in \u201ctrade and other receivables\u201d 31 22Contract assets 15 11 11Contract liabilities 21 - 7Contract assets relate to the group\u2019s rights to consideration for work completed, but not yet invoiced at the reporting date. The contract assets are transferred to receivables when the rights to payment become unconditional, which usually occurs when invoices are issued to the customers. No impairment on contract assets was recognized in 2024 or 2023.Contract liabilities relate to advance consideration received from customer for work not yet performed. Revenue recognized in 2024 that was included in contract liabilities in the beginning of the year was NOK 7 million (NOK 16 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__56": {
"value": "Note 6 | Revenue and other incomeThe group generates revenue primarily from day rate contracts in DDW Offshore, which owns three Anchor Handling Tug Supply (AHTS) vessels. A day rate contract is a contract where DDW Offshore is remunerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. It is estimated that 40% of the contract value is service revenue while the remaining is lease portion of the revenue. Amounts in NOK million Note 2024 2023Revenue from contracts with customers 124 121Other revenue and incomeLease revenue 25 168 147Other income 630 -Gain (loss) on disposal of subsidiaries - 16Gain on disposals of assets - (2)Total revenue and other income 922 282Other income in 2024 relates to arbitration award for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong). Akastor\u2019s economic interest in DRU contracts was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and costs. Disaggregation of revenue from contracts with customersRevenue from contracts with customer is disaggregated in the following table by major contract and revenue types and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with revenue information as shown in Note 5 Operating segments.Amounts in NOK million DDW Other Total OffshoreholdingsAkastor2024Revenue typesService revenue 111 13 124Total Revenue from contracts with customers 111 13 124Timing of revenue recognitionTransferred over time 111 13 124Total Revenue from contracts with customers 111 13 124Lease revenue 167 1 168Other income - 630 630Total external revenue and other income in segment reporting 278 644 922DDW Other Total Amounts in NOK millionOffshoreholdingsAkastor2023Revenue typesService revenue 93 28 121Total Revenue from contracts with customers 93 28 121Timing of revenue recognitionTransferred over time 93 28 121Total Revenue from contracts with customers 93 28 121Lease revenue 140 7 147Other income (2) 16 14Total external revenue and other income in segment reporting 231 51 282Contract balancesAmounts in NOK million Note 2024 2023Receivables, which are included in \u201ctrade and other receivables\u201d 31 22Contract assets 15 11 11Contract liabilities 21 - 7Contract assets relate to the group\u2019s rights to consideration for work completed, but not yet invoiced at the reporting date. The contract assets are transferred to receivables when the rights to payment become unconditional, which usually occurs when invoices are issued to the customers. No impairment on contract assets was recognized in 2024 or 2023.Contract liabilities relate to advance consideration received from customer for work not yet performed. Revenue recognized in 2024 that was included in contract liabilities in the beginning of the year was NOK 7 million (NOK 16 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__63": {
"value": "Note 7 | Other operating expensesAmounts in NOK million 2024 2023Salaries and other employee benefit costs 57 58External consultants inclusive legal costs 13 52Other 7 11Total other operating expenses 78 121Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__62": {
"value": "Note 7 | Other operating expensesAmounts in NOK million 2024 2023Salaries and other employee benefit costs 57 58External consultants inclusive legal costs 13 52Other 7 11Total other operating expenses 78 121Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__61": {
"value": "Note 7 | Other operating expensesAmounts in NOK million 2024 2023Salaries and other employee benefit costs 57 58External consultants inclusive legal costs 13 52Other 7 11Total other operating expenses 78 121Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__60": {
"value": "Note 7 | Other operating expensesAmounts in NOK million 2024 2023Salaries and other employee benefit costs 57 58External consultants inclusive legal costs 13 52Other 7 11Total other operating expenses 78 121Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__59": {
"value": "Note 7 | Other operating expensesAmounts in NOK million 2024 2023Salaries and other employee benefit costs 57 58External consultants inclusive legal costs 13 52Other 7 11Total other operating expenses 78 121Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__64": {
"value": "Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2024 were NOK 1.7 million (NOK 1.6 million in 2023). Fees incurred for other assurance services were NOK 0.2 million in 2024 (NOK 0.5 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__71": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__70": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__69": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__68": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__67": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__66": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__65": {
"value": "Note 8 | Finance income and costsAmounts in NOK million 2024 2023Interest income on bank deposits and investments measured at amortized cost 68 59Interest income on debt instruments at FVOCI 105 97Interest income on finance lease receivables 1 121)Interest income related to DRU contracts 717 -Net foreign exchange gain 190 48Dividend income from equity instruments 9 4Net changes in fair value of financial assets at FVTPL 108 30Other finance income 2 9Finance income 1 200 259Interest expense on financial liabilities measured at amortized cost (103) (160)Unwind of discounting effect (6) (16)Interest expense on lease liabilities (1) (3)2)Impairment loss on debt instruments (80) (40)Other financial expenses (3) (30)Financial expenses (194) (249)Net finance income 1 006 101) Relates to interest compensation received from the arbitration award for DRU contracts, see Note 6 and Note 15 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__73": {
"value": "Note 9 | Income taxEffective tax rateThe table below reconciles the reported income tax expense to the expected income tax expense according to the corporate income tax rate in Norway. Amounts in NOK million 2024 2023Profit (loss) before tax, continuing operations 1 626 (384)Tax income (expense) using the company's domestic tax rate (358) 22.0% 84 22.0%Tax effects of:Difference between local tax rate and Norwegian tax rate (1) 0.0% (1) (0.2%)1)Permanent differences (9) 0.6% (72) (18.7%)2)Recognition of previously unrecognized deferred tax assets 377 (23.2%) 14 3.6%3)Write down of tax loss or deferred tax assets (9) 0.6% (26) (6.8%)Other (withholding tax) (3) 0.2% - -Total tax income (expenses) (3) 0.2% - -1) Relates mainly to net profit and loss after tax from equity-accounted investments and profit and loss recognized on various tax-exempted investments.2) Relates to previously not recognized tax loss carry-forward in Norway. 3) The impairment relates mainly to unrecognized tax loss and deductible temporary differences in Akastor Corporate entities.Tax loss carry-forwards and deductible temporary differences for which no deferred tax assets are recognizedDeferred tax assets have not been recognized in respect of tax loss carry-forwards or deductible temporary differences when the group evaluates that it is not probable that future taxable profit will be available against which the group can utilize these benefits based on forecasts and realistic expectations. Expiry date of unrecognized tax loss carry-forwardsAmounts in NOK million 2024 2023Expiry in more than one year or later 387 411Indefinite 2 028 3 140Total 2 415 3 551Unrecognized other deductible temporary differences are NOK 621 million in 2024 (NOK 1 112 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__72": {
"value": "Note 9 | Income taxEffective tax rateThe table below reconciles the reported income tax expense to the expected income tax expense according to the corporate income tax rate in Norway. Amounts in NOK million 2024 2023Profit (loss) before tax, continuing operations 1 626 (384)Tax income (expense) using the company's domestic tax rate (358) 22.0% 84 22.0%Tax effects of:Difference between local tax rate and Norwegian tax rate (1) 0.0% (1) (0.2%)1)Permanent differences (9) 0.6% (72) (18.7%)2)Recognition of previously unrecognized deferred tax assets 377 (23.2%) 14 3.6%3)Write down of tax loss or deferred tax assets (9) 0.6% (26) (6.8%)Other (withholding tax) (3) 0.2% - -Total tax income (expenses) (3) 0.2% - -1) Relates mainly to net profit and loss after tax from equity-accounted investments and profit and loss recognized on various tax-exempted investments.2) Relates to previously not recognized tax loss carry-forward in Norway. 3) The impairment relates mainly to unrecognized tax loss and deductible temporary differences in Akastor Corporate entities.Tax loss carry-forwards and deductible temporary differences for which no deferred tax assets are recognizedDeferred tax assets have not been recognized in respect of tax loss carry-forwards or deductible temporary differences when the group evaluates that it is not probable that future taxable profit will be available against which the group can utilize these benefits based on forecasts and realistic expectations. Expiry date of unrecognized tax loss carry-forwardsAmounts in NOK million 2024 2023Expiry in more than one year or later 387 411Indefinite 2 028 3 140Total 2 415 3 551Unrecognized other deductible temporary differences are NOK 621 million in 2024 (NOK 1 112 million in 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__74": {
"value": "Note 10 | Earnings per shareAkastor ASA holds 1 813 974 treasury shares at year end 2024 (1 813 974 in 2023). Treasury shares are not included in the weighted average number of ordinary shares.Amounts in NOK million 2024 2023Profit (loss) from continuing operations 1 623 (384)Non-controlling interests - (3)Profit (loss) attributable to ordinary shares from continuing operations 1 623 (386)Profit (loss) from discontinued operations 30 122Profit (loss) attributable to ordinary shares 1 653 (264)Basic/ diluted earnings per shareThe calculation of basic/diluted earnings per share is based on the profit (loss) attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding.2024 2023Issued ordinary shares as of January 1 274 000 000 274 000 000Weighted average number of issued ordinary shares for the year adjusted for 272 182 026 272 180 398treasury sharesBasic/ diluted earnings (loss) per share (NOK) 6.08 (0.97)Basic/ diluted earnings (loss) per share for continuing operations (NOK) 5.96 (1.42)Basic/ diluted earnings (loss) per share for discontinued operations (NOK) 0.11 0.45",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__76": {
"value": "Note 11 | Property, plant and equipmentThe table below includes discontinued operations until these met the criteria to be classified as held for sale.Machinery, equipment, Amounts in NOK million Vesselssoftware TotalHistorical costBalance as of January 1, 2023 315 93 408Additions 9 - 9Disposals and scrapping - (85) (85)Disposal of subsidiaries - (8) (8)Currency translation differences 10 - 10Balance as of December 31, 2023 334 - 334Additions 149 - 149Currency translation differences 45 - 45Balance as of December 31, 2024 527 - 527Accumulated depreciationBalance as of January 1, 2023 (83) (88) (171)1)Depreciation for the year (17) (2) (20)Disposals and scrapping - 85 85Disposal of subsidiaries - 6 6Currency translation differences (2) - (2)Balance as of December 31, 2023 (103) - (103)Depreciation for the year (43) - (43)Reversal of impairment loss 20 - 20Currency translation differences (11) - (11)Balance as of December 31, 2024 (138) - (138)Book value as of December 31, 2023 231 - 231Book value as of December 31, 2024 390 - 3901) Includes depreciation of NOK 2 million from discontinued operations in 2023Reversal of impairment lossIn 2024, reversal of impairment loss of NOK 20 million was recognized related to the \u201cSkandi Peregrino\u201d vessel in DDW Offshore. The recoverable amount was estimated based on fair value less cost of disposal. In March 2025, it was entered into a binding agreement to sell the vessel which is expected to be completed in the second quarter in 2025, subject to charterer\u2019s consent, see also Note 29 Events after the reporting period. DepreciationEstimates for useful life, depreciation method and residual values are reviewed annually. The vessels are depreciated on a straight-line basis over their expected economic lives of 25-30 years. The group has not identified assets expected to have a significant shorter useful life due to climate-related risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__75": {
"value": "Note 11 | Property, plant and equipmentThe table below includes discontinued operations until these met the criteria to be classified as held for sale.Machinery, equipment, Amounts in NOK million Vesselssoftware TotalHistorical costBalance as of January 1, 2023 315 93 408Additions 9 - 9Disposals and scrapping - (85) (85)Disposal of subsidiaries - (8) (8)Currency translation differences 10 - 10Balance as of December 31, 2023 334 - 334Additions 149 - 149Currency translation differences 45 - 45Balance as of December 31, 2024 527 - 527Accumulated depreciationBalance as of January 1, 2023 (83) (88) (171)1)Depreciation for the year (17) (2) (20)Disposals and scrapping - 85 85Disposal of subsidiaries - 6 6Currency translation differences (2) - (2)Balance as of December 31, 2023 (103) - (103)Depreciation for the year (43) - (43)Reversal of impairment loss 20 - 20Currency translation differences (11) - (11)Balance as of December 31, 2024 (138) - (138)Book value as of December 31, 2023 231 - 231Book value as of December 31, 2024 390 - 3901) Includes depreciation of NOK 2 million from discontinued operations in 2023Reversal of impairment lossIn 2024, reversal of impairment loss of NOK 20 million was recognized related to the \u201cSkandi Peregrino\u201d vessel in DDW Offshore. The recoverable amount was estimated based on fair value less cost of disposal. In March 2025, it was entered into a binding agreement to sell the vessel which is expected to be completed in the second quarter in 2025, subject to charterer\u2019s consent, see also Note 29 Events after the reporting period. DepreciationEstimates for useful life, depreciation method and residual values are reviewed annually. The vessels are depreciated on a straight-line basis over their expected economic lives of 25-30 years. The group has not identified assets expected to have a significant shorter useful life due to climate-related risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__79-1": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 28 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS F\u00f8n Energy accounted Amounts in NOK million HMHOffshoreServicesinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 50% 36%Balance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of December 31, 2024 3 576 138 19 3 733HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50% of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. AS of December 31, 2024, Akastor, MITSUI & CO., Ltd. (\u201cMitsui\u201d) and Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) held 50%, 25% and 25% of the shares in AKOFS Offshore AS, respectively, and had joint control over the company. During the first quarter of 2025, Akastor\u2019s ownership was increased to 66.7% (see Note 29 Events after the reporting period), while MOL holds the remaining 33.3% of the shares. AKOFS Offshore remains classified as a joint venture after the transaction and is accounted for using the equity method in the consolidated financial statements.F\u00f8n Energy ServicesF\u00f8n Energy Services offers integrated Operations and Maintenance (O&M) solutions to developers, operators, suppliers and owners of offshore renewables infrastructure, and in particular offshore wind farms. In 2024, Akastor\u2019s shareholding in F\u00f8n Energy Services AS was diluted to 36% as a result of F\u00f8n Energy Services\u2019 acquisition of C-Ventus. As of December 31, 2024, Akastor, IKM Group and DISA International holds 36%, 35% and 21% of the company, respectively. Summary of financial information for significant equity-accounted investments (100 percent basis)HMH AKOFS OffshoreAmounts in NOK million 2024 2023 2024 2023Current assets 7 480 6 468 665 832 - Cash and cash equivalents 556 638 265 247 Non-current assets 8 188 7 539 4 150 4 239 Current liabilities (3 873) (3 923) (2 248) (985)- Current financial liabilities (262) (323) (1 961) (564)(excluding trade and other payables and provisions)Non-current liabilities (4 629) (4 054) (2 292) (3 272)- Non-current financial liabilities (4 072) (3 609) (2 287) (3 266)(excluding trade and other payables and provisions)Non-controlling interests (13) - - -Net assets (100%) 7 153 6 029 276 814 Akastor's share of net assets (50%) 3 576 3 015 138 407 Akastor's carrying amount of the investment 3 576 3 015 138 407Revenue 9 056 8 264 1 495 1 369 Depreciation, amortization and impairment (447) (659) (436) (415)Interest income 30 27 20 14 Interest expense (400) (377) (388) (380)Income tax expense (266) (167) 23 (62)Profit (loss) for the year 538 (82) (543) (629)Other comprehensive income (loss) (263) 106 (53) (31)Total comprehensive income (loss) (100%) 275 24 (596) (661)Akastor's share of total comprehensive income (loss) (50%) 137 12 (298) (330)Note 28 | Related parties Related party relationships are those involving control (either direct or indirect), joint control or significant influence. Related parties are in a position to enter into transactions with the company that would not be undertaken between unrelated parties. The subsidiaries of Akastor ASA are listed in Note 27 Group companies. Any transactions between the parent company and the subsidiaries are shown line by line in the separate financial statements of the parent company, and are eliminated in the consolidated financial statements.Joint ventures are accounted for using the equity method, see Note 12 Equity-accounted investments. The largest shareholder of Akastor, Aker Holding AS, is wholly-owned by Aker ASA, which in turn is controlled by Kjell Inge R\u00f8kke through TRG Holding AS and The Resource Group TRG AS. Akastor is an associate to Aker ASA as per year end 2024 and 2023. The entities controlled by Aker ASA and entities which Kjell Inge R\u00f8kke controls through The Resource Group TRG AS are considered related parties to Akastor and referred as \u201cAker entities\u201d in this note. Summary of significant transactions and balances with related parties2024 2023Amounts in NOK million Aker Joint Aker Joint entities ventures Otherentities ventures OtherIncome statementNet financial items (16) 57 1 (26) 49 1Assets (liabilities)Trade receivables - 14 - - 11 -Interest-bearing receivables - 753 24 - 515 23Interest-bearing liabilities - (49) - (82) (41) -Other liabilities (210) - (209) -Below are descriptions of significant related party agreements. Significant agreements with Aker entitiesAker Holding AS As of December 31, 2024, the subordinated loan agreement with Aker Holding AS, a wholly owned subsidiary to Aker ASA, was fully settled and canceled. The carrying amount of the Aker credit facility was NOK 82 million (NIBOR + margin 12.0 percent) as of December 31, 2023. The Resource Group TRG AS AK Wilfab Inc, a wholly owned subsidiary of Akastor, is together with Aker Solutions Inc and The Resource Group TRG AS sponsoring the US pension plan named the Kvaerner Consolidated Retirement Plan. Akastor holds one third of the liability of the sponsors for the underfunded element of the plan and The Resource Group TRG AS holds two thirds of the ultimate liability. Akastor\u2019s share of net pension assets related to the plan amounted to NOK 3 million as of December 31, 2024. Aker ASA guarantees for The Resource Group TRG AS\u2019 liability and covers for all its expenses related to the pension plan.Related party transactions with joint venturesAKOFS OffshoreAs of December 31, 2024, Akastor has interest-bearing receivables of NOK 415 million against AKOFS Offshore, including term loan of NOK 271 million (LIBOR + margin 2.5/5.5 percent), convertible loan of NOK 91 million (LIBOR + margin 17 percent) as well as drawn working capital facility of NOK 53 million (NIBOR + margin 5.5 percent). Akastor has made available a NOK 100 million working capital revolving facility to AKOFS Seafarer AS from contract commencement with Equinor. As of December 31, 2024, Akastor issued a financial guarantee of NOK 175 million as part of the security package in connection to the USD 83 million senior loan facility relating to Avium Subsea AS (AKOFS Santos). This guarantee was reduced to NOK 88 million following the transaction of ownership increase in AKOFS Offshore completed in January 2025 (see Note 29 Events after the reporting period). In addition, Akastor has issued a financial guarantee of NOK 0.9 billion in favour of OCY Wayfarer Limited for fulfilment of lease payment obligations related to AKOFS 3 AS. Furthermore, Akastor is guaranteeing the performance of AKOFS Norway Operations AS (operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. The remaining contract value of this agreement has been increased to NOK 4.1 billion, after Equinor has exercised the option to extend the contract with three additional years whereby it will expire in December 2028. Avium Subsea AS, AKOFS 3 AS and AKOFS Norway Operations AS are wholly owned subsidiaries of AKOFS Offshore. HMHAs of December 31, 2024, Akastor has interest-bearing receivables of NOK 319 million against HMH (fixed interest rate 8.0 percent), see also Note 14 Interest-bearing receivables. Further, Akastor has interest-bearing liability of NOK 49 million towards HMH (fixed interest rate 8.0 percent), see also Note 18 Borrowings for more information. Akator has recognized deferred settlement obligations of NOK 210 million towards HMH related to indemnity liabilities for pension plans in connection with MHWirth divestment completed in 2021. As of December 31, 2024, Akastor has issued financial guarantees of NOK 400 million for MHWirth AS, a wholly owned subsidiary of HMH, for fulfilment of lease obligations and performance under certain operational support frame agreements. F\u00f8n Energy ServicesAs of December 31, 2024, Akastor has interest-bearing receivables of NOK 19 million against F\u00f8n Energy Services (NIBOR + weighted average margin 4.9 percent), see also Note 14 Interest-bearing receivables.Other related partiesAker Pensjonskasse Aker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. Akastor\u2019s premium paid to Aker Pensjonskasse amounts to NOK 6 million in 2024 (NOK 6 million in 2023). Akastor also has an interest-bearing receivable against Aker Pensjonskasse of NOK 24 million and an additional financing commitment NOK 10 million (3% interest of drawn amount and 1% interest of committed amount).Even though Akastor owns 93.4 percent in Aker Pensjonskasse, the ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Grants to employee representative\u2019s collective fund Aker ASA has signed an agreement with employee representatives that regulate use of grants from Akastor ASA for activities related to professional development. The grant in 2024 was NOK 574 500 (NOK 547 500 in 2023).Compensation to key managementThe key management personnel of Akastor includes the Board of Directors and the executive management team. The figures below represent remuneration expenses recognized in the year. Detailed remuneration disclosures are provided in Remuneration Report 2024. Amounts in NOK million 2024 2023Base salary 8 7Variable pay and other benefits 18 7Post-employment benefits (pension expenses to company) 1 1Remuneration to Board of Directors 4 4Total 30 18The balance of accrued expenses related to key management remuneration amounted to NOK 20 million as of December 31, 2024, of which NOK 8 million is contingent on continuous employment after a three-year period. Executive management\u2019s and directors\u2019 shareholdingThe following number of shares is owned by the members of the executive management and the directors (and their related parties) as of December 31:Title 2024 2023Karl Erik Kjelstad CEO 700 000 700 000\u00d8yvind Paaske CFO 135 083 135 083Frank Ove Reite Chairperson 200 000 200 000Lone F\u00f8nss Schr\u00f8der Deputy chair 4 400 4 400Svein Oskar Stoknes Director 1 297 1 297Kathryn Baker Director 45 683 45 683Luis Antonio G. Araujo Director - -Asle Christian Halvorsen Director, elected by employees 10 000 10 000Stian Sj\u00f8lund Director, elected by employees 10 000 10 000Henning Jensen Director, elected by employees - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__78": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 28 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS F\u00f8n Energy accounted Amounts in NOK million HMHOffshoreServicesinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 50% 36%Balance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of December 31, 2024 3 576 138 19 3 733HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50% of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. AS of December 31, 2024, Akastor, MITSUI & CO., Ltd. (\u201cMitsui\u201d) and Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) held 50%, 25% and 25% of the shares in AKOFS Offshore AS, respectively, and had joint control over the company. During the first quarter of 2025, Akastor\u2019s ownership was increased to 66.7% (see Note 29 Events after the reporting period), while MOL holds the remaining 33.3% of the shares. AKOFS Offshore remains classified as a joint venture after the transaction and is accounted for using the equity method in the consolidated financial statements.F\u00f8n Energy ServicesF\u00f8n Energy Services offers integrated Operations and Maintenance (O&M) solutions to developers, operators, suppliers and owners of offshore renewables infrastructure, and in particular offshore wind farms. In 2024, Akastor\u2019s shareholding in F\u00f8n Energy Services AS was diluted to 36% as a result of F\u00f8n Energy Services\u2019 acquisition of C-Ventus. As of December 31, 2024, Akastor, IKM Group and DISA International holds 36%, 35% and 21% of the company, respectively. Summary of financial information for significant equity-accounted investments (100 percent basis)HMH AKOFS OffshoreAmounts in NOK million 2024 2023 2024 2023Current assets 7 480 6 468 665 832 - Cash and cash equivalents 556 638 265 247 Non-current assets 8 188 7 539 4 150 4 239 Current liabilities (3 873) (3 923) (2 248) (985)- Current financial liabilities (262) (323) (1 961) (564)(excluding trade and other payables and provisions)Non-current liabilities (4 629) (4 054) (2 292) (3 272)- Non-current financial liabilities (4 072) (3 609) (2 287) (3 266)(excluding trade and other payables and provisions)Non-controlling interests (13) - - -Net assets (100%) 7 153 6 029 276 814 Akastor's share of net assets (50%) 3 576 3 015 138 407 Akastor's carrying amount of the investment 3 576 3 015 138 407Revenue 9 056 8 264 1 495 1 369 Depreciation, amortization and impairment (447) (659) (436) (415)Interest income 30 27 20 14 Interest expense (400) (377) (388) (380)Income tax expense (266) (167) 23 (62)Profit (loss) for the year 538 (82) (543) (629)Other comprehensive income (loss) (263) 106 (53) (31)Total comprehensive income (loss) (100%) 275 24 (596) (661)Akastor's share of total comprehensive income (loss) (50%) 137 12 (298) (330)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__77": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 28 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS F\u00f8n Energy accounted Amounts in NOK million HMHOffshoreServicesinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 50% 36%Balance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of December 31, 2024 3 576 138 19 3 733HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50% of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. AS of December 31, 2024, Akastor, MITSUI & CO., Ltd. (\u201cMitsui\u201d) and Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) held 50%, 25% and 25% of the shares in AKOFS Offshore AS, respectively, and had joint control over the company. During the first quarter of 2025, Akastor\u2019s ownership was increased to 66.7% (see Note 29 Events after the reporting period), while MOL holds the remaining 33.3% of the shares. AKOFS Offshore remains classified as a joint venture after the transaction and is accounted for using the equity method in the consolidated financial statements.F\u00f8n Energy ServicesF\u00f8n Energy Services offers integrated Operations and Maintenance (O&M) solutions to developers, operators, suppliers and owners of offshore renewables infrastructure, and in particular offshore wind farms. In 2024, Akastor\u2019s shareholding in F\u00f8n Energy Services AS was diluted to 36% as a result of F\u00f8n Energy Services\u2019 acquisition of C-Ventus. As of December 31, 2024, Akastor, IKM Group and DISA International holds 36%, 35% and 21% of the company, respectively. Summary of financial information for significant equity-accounted investments (100 percent basis)HMH AKOFS OffshoreAmounts in NOK million 2024 2023 2024 2023Current assets 7 480 6 468 665 832 - Cash and cash equivalents 556 638 265 247 Non-current assets 8 188 7 539 4 150 4 239 Current liabilities (3 873) (3 923) (2 248) (985)- Current financial liabilities (262) (323) (1 961) (564)(excluding trade and other payables and provisions)Non-current liabilities (4 629) (4 054) (2 292) (3 272)- Non-current financial liabilities (4 072) (3 609) (2 287) (3 266)(excluding trade and other payables and provisions)Non-controlling interests (13) - - -Net assets (100%) 7 153 6 029 276 814 Akastor's share of net assets (50%) 3 576 3 015 138 407 Akastor's carrying amount of the investment 3 576 3 015 138 407Revenue 9 056 8 264 1 495 1 369 Depreciation, amortization and impairment (447) (659) (436) (415)Interest income 30 27 20 14 Interest expense (400) (377) (388) (380)Income tax expense (266) (167) 23 (62)Profit (loss) for the year 538 (82) (543) (629)Other comprehensive income (loss) (263) 106 (53) (31)Total comprehensive income (loss) (100%) 275 24 (596) (661)Akastor's share of total comprehensive income (loss) (50%) 137 12 (298) (330)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__81-1": {
"value": "Note 13 | Other investmentsAmounts in NOK million Note 2024 2023Investment in NES Fircroft 821 711Aker Pensjonskasse 28 158 158Shares in listed companies:- Odfjell Drilling 155 56- ABL Group 58 79- Awilco Drilling 38 17- Maha Energy 20 30Total other investments 24 1 251 1 051Other investments are measured at fair value. NES Fircroft Akastor holds around 15% economic ownership interest in NES Fircroft, a global technical and engineering staffing provider. The investment, consisting mainly of debt instruments, is measured at fair value. See Note 24 Financial instruments for more information about the fair value measurement of debt instruments in NES Fircroft. Aker PensjonskasseAker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. The ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Odfjell Drilling In 2024, Akastor received about 3 million shares in Odfjell Drilling Ltd, pursuant to a warrant investment agreement entered into in 2018. Akastor holds 1.3 % of the common shares in Odfjell Drilling, which is listed on the Oslo Stock Exchange.ABL GroupAkastor holds 4.7% of the common shares in ABL Group ASA, which is listed on the Oslo Stock Exchange.Awilco Drilling Akastor holds 6.8% of the common shares in Awilco Drilling PLC, which is listed on the Oslo Euronext Growth.Maha EnergyAkastor holds 1.7% of the common shares in Maha Energy AB, which is listed on NASDAQ First North Growth Market in Stockholm.Note 16 | Liquidity fund investmentAmounts in NOK million Note 2024 2023Liquidity fund investment 24 376 -As of December 31, 2024, Akastor has invested NOK 376 million in a liquidity fund. The fund invests in short-term interest-bearing securities in NOK, i.e., certificates and bonds issued by companies with investment grade rating and the public sector. The liquidity fund cannot invest in securities with fixed interest rates longer than one year. The credit risk is deemed to range from low to very low. The investment in liquidity fund is highly liquid and convertible to cash on short notice. The rationale of the investment is to enhance the return from surplus cash, compared to the interest rate in the cash pool. The liquidity fund investment is classified as financial asset measured at fair value to profit and loss. Additional undrawn committed bank revolving credit facilities amount to NOK 340 million, that together with cash, cash equivalents and liquidity fund investment, gives a total liquidity reserve of NOK 763 million as of December 31, 2024. See also Note 18 Borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__80": {
"value": "Note 13 | Other investmentsAmounts in NOK million Note 2024 2023Investment in NES Fircroft 821 711Aker Pensjonskasse 28 158 158Shares in listed companies:- Odfjell Drilling 155 56- ABL Group 58 79- Awilco Drilling 38 17- Maha Energy 20 30Total other investments 24 1 251 1 051Other investments are measured at fair value. NES Fircroft Akastor holds around 15% economic ownership interest in NES Fircroft, a global technical and engineering staffing provider. The investment, consisting mainly of debt instruments, is measured at fair value. See Note 24 Financial instruments for more information about the fair value measurement of debt instruments in NES Fircroft. Aker PensjonskasseAker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. The ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Odfjell Drilling In 2024, Akastor received about 3 million shares in Odfjell Drilling Ltd, pursuant to a warrant investment agreement entered into in 2018. Akastor holds 1.3 % of the common shares in Odfjell Drilling, which is listed on the Oslo Stock Exchange.ABL GroupAkastor holds 4.7% of the common shares in ABL Group ASA, which is listed on the Oslo Stock Exchange.Awilco Drilling Akastor holds 6.8% of the common shares in Awilco Drilling PLC, which is listed on the Oslo Euronext Growth.Maha EnergyAkastor holds 1.7% of the common shares in Maha Energy AB, which is listed on NASDAQ First North Growth Market in Stockholm.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__82": {
"value": "Note 14 | Interest-bearing receivablesAmounts in NOK million Note 2024 2023Receivables from AKOFS Offshore 28 123 262Receivables from HMH 28 319 244Receivables from Aker Pensjonskasse 28 24 23Receivable from F\u00f8n Energy Services 28 19 9Seller\u2019s credit to Diamond Key International - 12Total non-current 485 550Receivables from AKOFS Offshore 28 292 - Seller\u2019s credit to Diamond Key International 13 -Total current 304 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__85": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2024 2023Trade receivables 57 76Less provision for impairment - (1)Trade receivables, net of provision 56 75Other receivables 2 512Trade and other receivables 24 58 586Contract assets 6 11 11Prepaid expenses 22 4Deferred and contingent considerations 24 3 -Total 95 601Other receivables as of December 31, 2023 related mainly to Akastor\u2019s economic interest in four drilling equipment contracts with Jurong Shipyard (DRU contracts). This position was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024.Book value of trade and other receivables is approximately equal to fair value.Aging of trade receivablesAmounts in NOK million 2024 2023Not overdue 44 48Past due 0-30 days 2 15Past due 31-90 days - 12Past due more than 90 days 10 -Total trade receivables 57 76The past due receivables are monitored regularly and impairment analysis is performed on an individual basis for major customers. See below for the movements in the provision for impairment of receivables.Amounts in NOK million 2024 2023Balance as of January 1 1 64Write down/utilized (1) (65)Currency translation differences - 2Balance as of December 31 - 1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__84": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2024 2023Trade receivables 57 76Less provision for impairment - (1)Trade receivables, net of provision 56 75Other receivables 2 512Trade and other receivables 24 58 586Contract assets 6 11 11Prepaid expenses 22 4Deferred and contingent considerations 24 3 -Total 95 601Other receivables as of December 31, 2023 related mainly to Akastor\u2019s economic interest in four drilling equipment contracts with Jurong Shipyard (DRU contracts). This position was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024.Book value of trade and other receivables is approximately equal to fair value.Aging of trade receivablesAmounts in NOK million 2024 2023Not overdue 44 48Past due 0-30 days 2 15Past due 31-90 days - 12Past due more than 90 days 10 -Total trade receivables 57 76The past due receivables are monitored regularly and impairment analysis is performed on an individual basis for major customers. See below for the movements in the provision for impairment of receivables.Amounts in NOK million 2024 2023Balance as of January 1 1 64Write down/utilized (1) (65)Currency translation differences - 2Balance as of December 31 - 1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__83": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2024 2023Trade receivables 57 76Less provision for impairment - (1)Trade receivables, net of provision 56 75Other receivables 2 512Trade and other receivables 24 58 586Contract assets 6 11 11Prepaid expenses 22 4Deferred and contingent considerations 24 3 -Total 95 601Other receivables as of December 31, 2023 related mainly to Akastor\u2019s economic interest in four drilling equipment contracts with Jurong Shipyard (DRU contracts). This position was carved out from MHWirth in connection with the merger with Baker Hughes\u2019 SDS business. The contracts were terminated by Jurong and dispute over termination fees were resolved through arbitration process. In 2024, Akastor received final arbitration award and settlement whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024.Book value of trade and other receivables is approximately equal to fair value.Aging of trade receivablesAmounts in NOK million 2024 2023Not overdue 44 48Past due 0-30 days 2 15Past due 31-90 days - 12Past due more than 90 days 10 -Total trade receivables 57 76The past due receivables are monitored regularly and impairment analysis is performed on an individual basis for major customers. See below for the movements in the provision for impairment of receivables.Amounts in NOK million 2024 2023Balance as of January 1 1 64Write down/utilized (1) (65)Currency translation differences - 2Balance as of December 31 - 1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__87": {
"value": "Note 17 | Capital and reservesShare capitalAkastor ASA has one class of shares, ordinary shares, with equal rights for all shares. The holders of ordinary shares are entitled to receive dividends and are entitled to one vote per share at General Meetings. Total outstanding shares are 274 000 000 at par value NOK 0.592 per share (NOK 0.592 in 2023). All issued shares are fully paid.Treasury shares As of December 31, 2024, Akastor ASA holds 1 813 974 treasury shares (1 813 974 treasury shares in 2023), representing 0.66 percent of total outstanding shares. No sale of treasury shares was carried out in 2024, while transfer of 171 190 treasury shares to employees was carried out in 2023 in connection with the company\u2019s variable pay program. The Board of Directors has not proposed dividend for 2024 or 2023.Hedging reserveAs of December 31, 2024, the group had no cash flow hedges. The hedging reserve is related to share of other comprehensive income in equity accounted investments.Fair value reserveThe fair value reserve comprises the cumulative net changes in the fair value of financial assets classified as Fair Value through OCI (FVOCI) until these assets are impaired or derecognized. Currency translation reserveThe currency translation reserve includes exchange differences arising from the translation of the net investments in foreign operations, foreign exchange gain or loss on loans defined as part of net investments in foreign operations, as well as the group\u2019s share of currency translation differences in equity accounted investments. Upon the disposal of investments in foreign operations during 2023, the accumulated currency translation differences of NOK 2 million related to the disposed entities were reclassified from the currency translation reserve to the income statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__88": {
"value": "Share capitalAkastor ASA has one class of shares, ordinary shares, with equal rights for all shares. The holders of ordinary shares are entitled to receive dividends and are entitled to one vote per share at General Meetings. Total outstanding shares are 274 000 000 at par value NOK 0.592 per share (NOK 0.592 in 2023). All issued shares are fully paid.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__89": {
"value": "Treasury shares As of December 31, 2024, Akastor ASA holds 1 813 974 treasury shares (1 813 974 treasury shares in 2023), representing 0.66 percent of total outstanding shares. No sale of treasury shares was carried out in 2024, while transfer of 171 190 treasury shares to employees was carried out in 2023 in connection with the company\u2019s variable pay program.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__90": {
"value": "The Board of Directors has not proposed dividend for 2024 or 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__91": {
"value": "Hedging reserveAs of December 31, 2024, the group had no cash flow hedges. The hedging reserve is related to share of other comprehensive income in equity accounted investments.Fair value reserveThe fair value reserve comprises the cumulative net changes in the fair value of financial assets classified as Fair Value through OCI (FVOCI) until these assets are impaired or derecognized. Currency translation reserveThe currency translation reserve includes exchange differences arising from the translation of the net investments in foreign operations, foreign exchange gain or loss on loans defined as part of net investments in foreign operations, as well as the group\u2019s share of currency translation differences in equity accounted investments. Upon the disposal of investments in foreign operations during 2023, the accumulated currency translation differences of NOK 2 million related to the disposed entities were reclassified from the currency translation reserve to the income statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__93": {
"value": "Note 18 | BorrowingsBelow are contractual terms of the group\u2019s interest-bearing loans and borrowings which are measured at amortized cost. For more information about the group\u2019s exposure to interest rates, foreign currency and liquidity risk, see Note 23 Financial risk management and exposures.2)Amounts in million Currency Nominal currency value Carrying amount (NOK) Maturity Interest terms 20241)Revolving credit facility (USD 30 million) USD - (3) Jun 2026 USD LIBOR + margin 4.0 %Term loan DDW Offshore USD 29 328 Sep 2026 Fixed rate 10.85 %HMH Loan Note USD 4 49 Oct 2027 Fixed rate 8.0 %Total borrowings 373Current borrowings 82Non-current borrowings 292Total borrowings 3732023Revolving credit facility (USD 60 million) USD 60 616 Jun 2024 USD LIBOR + margin 5.5 %Revolving credit facility (NOK 241 million) NOK 241 241 Jun 2024 NIBOR + margin 5.5 %Subordinated Aker facility (NOK 375 million) NOK 82 82 Jul 2024 NIBOR + margin 12%Term loan DDW Offshore USD 31 309 Sep 2026 Fixed rate 10.85 %Share financing facility NOK 57 57 Uncommited NIBOR + margin 1.5 %HMH Loan Note USD 4 41 Oct 2024 Fixed rate 8.0 %Overdraft NOK 24Total borrowings 1 369Current borrowings 1 133Non-current borrowings 236Total borrowings 1 3691) As of December 31, 2024, there was no draw on the revolving credit facilities and the carrying amount comprised capitalized borrowing costs and accrued commitment fees. 2) Commitment fee is 40 percent of the margin for revolving credit facilities and Aker facilityFor information about contractual maturities of borrowings including interest payments and the period in which they mature, see Note 23 Financial risk management and exposures.Bank debtIn June 2024, the subordinated Aker facility was fully repaid and cancelled. In addition, the agreement of bank revolving credit facilities was amended and extended upon receipt of proceeds from DRU arbitration award. The revolving credit facility are provided by a bank syndicate consisting of high-quality Nordic and international banks, with DNB acting as agent. The terms and conditions include restrictions which are customary for these kinds of facilities, including inter alia negative pledge provisions and restrictions on acquisitions, disposals and mergers, dividend distribution and change of control provisions. For information about financial covenants, see Note 22 Capital management. In September 2023, DDW Offshore completed a refinancing provided by EnTrust Global\u2019s Blue Ocean Funds as lenders. The new term loan matures in September 2026. The facility is guaranteed by Akastor ASA and the lenders benefit from first priority mortgages in the vessels. This facility includes restrictions which are customary for these kinds of secured financing.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__92": {
"value": "Note 18 | BorrowingsBelow are contractual terms of the group\u2019s interest-bearing loans and borrowings which are measured at amortized cost. For more information about the group\u2019s exposure to interest rates, foreign currency and liquidity risk, see Note 23 Financial risk management and exposures.2)Amounts in million Currency Nominal currency value Carrying amount (NOK) Maturity Interest terms 20241)Revolving credit facility (USD 30 million) USD - (3) Jun 2026 USD LIBOR + margin 4.0 %Term loan DDW Offshore USD 29 328 Sep 2026 Fixed rate 10.85 %HMH Loan Note USD 4 49 Oct 2027 Fixed rate 8.0 %Total borrowings 373Current borrowings 82Non-current borrowings 292Total borrowings 3732023Revolving credit facility (USD 60 million) USD 60 616 Jun 2024 USD LIBOR + margin 5.5 %Revolving credit facility (NOK 241 million) NOK 241 241 Jun 2024 NIBOR + margin 5.5 %Subordinated Aker facility (NOK 375 million) NOK 82 82 Jul 2024 NIBOR + margin 12%Term loan DDW Offshore USD 31 309 Sep 2026 Fixed rate 10.85 %Share financing facility NOK 57 57 Uncommited NIBOR + margin 1.5 %HMH Loan Note USD 4 41 Oct 2024 Fixed rate 8.0 %Overdraft NOK 24Total borrowings 1 369Current borrowings 1 133Non-current borrowings 236Total borrowings 1 3691) As of December 31, 2024, there was no draw on the revolving credit facilities and the carrying amount comprised capitalized borrowing costs and accrued commitment fees. 2) Commitment fee is 40 percent of the margin for revolving credit facilities and Aker facilityFor information about contractual maturities of borrowings including interest payments and the period in which they mature, see Note 23 Financial risk management and exposures.Bank debtIn June 2024, the subordinated Aker facility was fully repaid and cancelled. In addition, the agreement of bank revolving credit facilities was amended and extended upon receipt of proceeds from DRU arbitration award. The revolving credit facility are provided by a bank syndicate consisting of high-quality Nordic and international banks, with DNB acting as agent. The terms and conditions include restrictions which are customary for these kinds of facilities, including inter alia negative pledge provisions and restrictions on acquisitions, disposals and mergers, dividend distribution and change of control provisions. For information about financial covenants, see Note 22 Capital management. In September 2023, DDW Offshore completed a refinancing provided by EnTrust Global\u2019s Blue Ocean Funds as lenders. The new term loan matures in September 2026. The facility is guaranteed by Akastor ASA and the lenders benefit from first priority mortgages in the vessels. This facility includes restrictions which are customary for these kinds of secured financing.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__94": {
"value": "Reconciliation of liabilities arising from financing activitiesRevolving Subordinated Term loan Term loan Other, including Total Amounts in NOK millioncredit facilitiesAker facility AGRDDW OffshoreoverdraftborrowingsBalance as of January 1, 2023 854 16 198 272 - 1 340Proceeds from borrowings 50 60 - 316 81 507Repayment of borrowings (74) (20) (9) (279) - (382)Changes from financing cash flows (24) 40 (9) 36 81 125Settlement with ABL shares - - (188) - - (188)Reclassification - - - - 37 37Changes in capitalized borrowing costs 2 - - - - 2Accrued interest (incl. commitment fees) (1) 26 (1) (8) 3 20Foreign exchange movements 23 - - 8 1 32Balance as of December 31, 2023 856 82 - 309 121 1 369Proceeds from borrowings 131 118 - - - 249Repayment of borrowings (1 043) (206) - (19) (81) (1 350)Changes from financing cash flows (913) (88) - (19) (81) (1 101)Changes in capitalized borrowing costs 3 - - 4 - 7Accrued interest (incl.commitment fees) (3) 7 - - 4 8Foreign exchange movements 54 - - 33 4 91Balance as of December 31, 2024 (3) - - 328 49 373See Note 25 Leases for reconciliation of liabilities arising from leasing activities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s8__6__95": {
"value": "Note 19 | Employee benefits \u2013 pensionAkastor\u2019s pension costs represent the future pension entitlement earned by employees in the financial year. In a defined contribution plan the company is responsible for paying an agreed contribution to the employee\u2019s pension assets. In such a plan, this annual contribution is also the cost. In a defined benefit plan, it is the company\u2019s responsibility to provide a certain pension. The measurement of the cost and the pension liability for such arrangements is subject to actuarial valuations. Akastor has over a long time period gradually moved from defined benefit arrangements to defined contribution plans. Consequently, the impact of the remaining defined benefit plans is gradually reduced.Pension plans in NorwayThe main pension arrangement in Norway is a general pension plan organized by the Norwegian Government. This arrangement provides the main general pension entitlement of all Norwegians. All pension arrangements by employers consequently represent limited additional pension entitlements.Norwegian employers are obliged to provide an employment pension plan, which can be organized as a defined benefit plan or as a defined contribution plan. The Norwegian companies in Akastor have closed the earlier defined benefit plans in 2008 and are now providing defined contribution plans for all employees.Defined benefit planEmployees who were 58 years or older in 2008, when the change took place, are still in the defined benefit plan, which is a funded plan. There are no longer any active employees in this plan. The group has also unfunded executive pension plans that are closed for new members. The estimated contributions expected to be paid during 2025 amount to NOK 13 million.Pension cost Amounts in NOK million 2024 2023Defined contribution plans including AFP 2 2Total pension cost 2 2Movement in net defined benefit (asset) liabilityPension Pension asset Net pension obligationobligationAmounts in NOK million 2024 2023 2024 2023 2024 2023Balance as of January 1 279 301 (197) (205) 82 96Disposal of subsidiaries as of January 1 - (12) - 4 - (8)Included in profit or lossInterest cost (income) 6 6 (3) (3) 3 3Total 6 6 (3) (3) 3 3Included in OCI Remeasurements (loss) gain: Actuarial loss (gain) (2) 11 (5) (5) (6) 6Return on plan assets excluding interest income - - 7 1 7 1Effect of movements in exchange rates 11 3 (7) (2) 3 1Total 9 14 (5) (6) 3 8OtherBenefits paid by the plan (29) (30) 24 24 (5) (6)Contributions paid into the plan - - (7) (11) (7) (11)Total (29) (30) 16 (13) (12) (17)Balance as of December 31 265 279 (189) (197) 76 82Plan assets Amounts in NOK million 2024 2023Bonds 29 40Fund/private equity 57 57Debt securities 102 100Total plan assets at fair value 189 197The equity portfolio is invested globally. The fair value of the equities is based on their quoted prices at the reporting date without any deduction for estimated future selling cost.The investments in bonds are done in the Norwegian market and most of the bonds are not listed on any exchange. The market value as at year end is based on official prices provided by the Norwegian Securities Dealers Association. The Bond investments have on average a high credit rating. Most of the investments are in Norwegian municipalities with a credit rating of AA.The investment in fund/private equity is mainly funds that invests in listed securities and where the fund value is based on quoted prices.Defined benefit obligation \u2013 actuarial assumptionsThe group\u2019s significant defined benefit plans are in Norway. The followings are the principal actuarial assumptions at the reporting date for the plans in Norway.Norway2024 2023Discount rate 3.30% 3.10%Asset return 2.25% 2.25%Salary progression 3.50% 3.50%Pension indexation 2.4 -3.75% 1.8 -3.3%Mortality table K2013 K2013Life expectancy of male pensioners (in years) 22.9 22.8Life expectancy of female pensioners (in years) 26.2 26.1The discount rates and other assumptions in 2024 and 2023 are based on the Norwegian high quality corporate bond rate and recommendations from the Norwegian Accounting Standards Board. It should be expected that fluctuations in the discount rates would also lead to fluctuations in the pension indexations. The total effect of fluctuations in economic assumptions is consequently unlikely to be very significant. Sensitivity analysisReasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation as of December 31, 2024 by the amounts shown below.Amounts in NOK million Increase DecreaseDiscount rate (1% movement) (13) 15Future pension growth (1% movement) 12 (9)The change in discount rate assumptions would affect plan assets in the income statement in next period as it would change the estimated asset return but have no effect on pension assets as of year-end.",
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "Note 20 | Other liabilitiesAmounts in NOK million Note 2024 2023Deferred settlement obligations 24 195 246Deferred gain - 9Total other non-current liabilities 195 255Deferred settlement obligationsDeferred settlement obligations represent contingent considerations resulting from disposal of subsidiaries. The obligations are mainly related to provision for indemnity liabilities for pension plans in connection with MHWirth divestment as well as guaranteed preferred return to Mitsui and MOL in connection with AKOFS Offshore divestment. Deferred gain In May 2018, Akastor invested in preferred equity and warrants in Odfjell Drilling. On initial recognition, the investment in warrants was recognized at fair value and the difference between the fair value and the transaction price was recognized as \u201cDeferred gain\u201d, which was subsequently amortized and recognized to profit and loss at straight-line basis over six years. The warrant agreement was settled in 2024, resulting in Akastor receiving about 3 million shares in Odfjell Drilling Ltd, see also Note 13 Other investment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__96": {
"value": "Note 20 | Other liabilitiesAmounts in NOK million Note 2024 2023Deferred settlement obligations 24 195 246Deferred gain - 9Total other non-current liabilities 195 255Deferred settlement obligationsDeferred settlement obligations represent contingent considerations resulting from disposal of subsidiaries. The obligations are mainly related to provision for indemnity liabilities for pension plans in connection with MHWirth divestment as well as guaranteed preferred return to Mitsui and MOL in connection with AKOFS Offshore divestment. Deferred gain In May 2018, Akastor invested in preferred equity and warrants in Odfjell Drilling. On initial recognition, the investment in warrants was recognized at fair value and the difference between the fair value and the transaction price was recognized as \u201cDeferred gain\u201d, which was subsequently amortized and recognized to profit and loss at straight-line basis over six years. The warrant agreement was settled in 2024, resulting in Akastor receiving about 3 million shares in Odfjell Drilling Ltd, see also Note 13 Other investment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__100": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2024 2023Trade creditors 54 17Accrued expenses 44 96Trade and other payables 24 98 113Public duty and tax payables 5 8Contract liabilities 6 - 71)Deferred settlement obligations 24 80 176Provisions 9 34Total 191 3391) Relates to current portion of deferred settlement obligations, see Note 20 for more informationBook value of trade creditors and other current liabilities is approximately equal to fair value.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__99": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2024 2023Trade creditors 54 17Accrued expenses 44 96Trade and other payables 24 98 113Public duty and tax payables 5 8Contract liabilities 6 - 71)Deferred settlement obligations 24 80 176Provisions 9 34Total 191 3391) Relates to current portion of deferred settlement obligations, see Note 20 for more informationBook value of trade creditors and other current liabilities is approximately equal to fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__98": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2024 2023Trade creditors 54 17Accrued expenses 44 96Trade and other payables 24 98 113Public duty and tax payables 5 8Contract liabilities 6 - 71)Deferred settlement obligations 24 80 176Provisions 9 34Total 191 3391) Relates to current portion of deferred settlement obligations, see Note 20 for more informationBook value of trade creditors and other current liabilities is approximately equal to fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__101": {
"value": "Note 22 | Capital management Akastor\u2019s capital management is designed to ensure that the group has sufficient financial flexibility to carry out its strategic targets, both short-term and long-term. Akastor is targeting to maintain a financial structure that, through solidity and cash flow, secures the group\u2019s strong long-term creditworthiness, as well as maximize value creation for its shareholders through:\u2022 Investing in projects and business areas which will increase the company\u2019s Return On Capital Employed (ROCE) over time.\u2022 Optimizing the company\u2019s capital structure to ensure both sufficient and timely funding over time to finance its activities at the lowest cost.Investment policyAkastor\u2019s capital management is based on a rigorous investment selection process which considers not only Akastor\u2019s weighted average cost of capital and strategic orientation but also external factors such as market expectations.Funding policyLiquidity planningAkastor has a strong focus on its liquidity situation to meet its capital needs and ensure solvency for its financial obligations. Akastor had a liquidity reserve per year end 2024 of NOK 763 million, composed of an undrawn committed credit facility of NOK 340 million, cash and cash equivalents of NOK 47 million and investment in liquidity fund of NOK 376 million.Funding of operationsAkastor\u2019s group funding policy is that subsidiaries should finance their operations with the treasury department (Akastor Treasury). This ensures optimal availability and transfer of cash within the group and better control of the company\u2019s overall debt as well as cheaper funding for its operations. However, DDW Offshore is financed directly through a USD 29 million Term loan maturing in 2026.Funding durationAkastor emphasizes financial flexibility and steers its capital structure accordingly to limit its liquidity and refinancing risks. In this perspective, loans and other external borrowings are to be renegotiated well in advance of their due date and generally for periods of 2 to 3 years. Funding costAkastor aims to have diversified funding sources in order to reach the lowest possible cost of capital. These funding sources might include:\u2022 The use of banks based on syndicated credit facilities.\u2022 The issue of debt instruments in the Norwegian capital market.\u2022 The issue of debt instruments in foreign capital markets.Monitoring of financial covenantsAkastor coporate debtIn 2024, the agreement of Akastor\u2019s corporate revolving credit facilities was amended and extended upon receipt of proceeds from DRU arbitration award. There are no significant amendments in the terms and conditions and financial covenants. The covenants defined in the loan agreement are shown below. See Note 18 Borrowings for details about the corporate credit facility.\u2022 The company\u2019s gearing ratio shall not exceed 0.5 times and is calculated from the consolidated total borrowings to the consolidated Equity.\u2022 Equity ratio shall not be lower than 32.5%, calculated from the consolidated total equity to consolidated total assets\u2022 Minimum liquidity amount shall exceed NOK 50 million on consolidated level.The ratios are calculated based on net debt including cash and borrowings, consolidated equity and consolidated total assets, however adjusted for certain items as defined in the loan agreement. Covenants ratios are based on accounting principles as of December 31, 2024. The covenants are monitored on a regular basis by the Akastor Treasury department to ensure compliance with the loan agreements which are tested and reported on a quarterly basis. Akastor was in compliance with its covenants as of December 31, 2024. DDW Offshore term loanDDW Offshore\u2019s term loan has two financial covenants; i) a minimum liquidity of USD 1.425 million and ii) a minimum asset cover ratio of 120% (Market Value of the vessels / Secured Loan Amount).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__102": {
"value": "Note 23 | Financial risk management and exposures The group is exposed to a variety of financial risks: currency risk, interest rate risk, price risk, credit risk, liquidity risk and capital risk. The capital market risk affects the value of financial instruments held. The objective of financial risk management is to manage and control financial risk exposures and thereby increase the predictability of earnings and minimize potential adverse effects on the group\u2019s financial performance. Risk management is present in every project. It is the responsibility of the project managers, with the support of Akastor Treasury, to identify, evaluate and hedge financial risks under policies approved by the Board of Directors. The group has well-established principles for overall risk management, as well as policies for the use of derivatives and financial investments. There have not been any changes in these policies during the year.Currency riskThe group\u2019s exposure to currency risk is primarily against USD. In addition, The group has significant investments in portfolio companies that operate internationally and are exposed to currency risk on commercial transactions, recognized assets and liabilities and net investments in foreign operations.Exposure to currency riskChanges in currency rates change the values of borrowings, receivables and cash balances. Amounts in million 2024 2023USD USDCash and cash equivalents - (3)Intercompany loans 66 60Loans and receivables 120 89Deferred settlement obligations (6) (41)Balance sheet exposure 180 104Net exposure (NOK million) 2 044 1 063Sensitivity analysisA strengthening of USD against NOK as of December 31 would have affected the measurement of financial instruments denominated in a foreign currency and increased (decreased) income statement by the amounts shown below. This analysis is based on foreign currency exchange rate variances that the group considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. Figures in the table below only include the effect in income statement for change in currency regarding financial instruments and do not include effect from operating cost and revenue.Effect of weakening of NOK against USD:Profit (loss) after taxAmounts in NOK million 2024 2023USD (10%) 204 106A strengthening of the NOK against USD as of December 31 would have had the equal but opposite effect on the above amounts, on the basis that all other variables remain constant. The sensitivity analysis does not include effects on the consolidated result and equity from changed exchange rates used for consolidation of foreign subsidiaries.The primary currency-related risk is the risk of reduced competitiveness abroad in the case of a strengthened NOK. This risk relates to future commercial contracts and is not included in the sensitivity analysis above.Interest rate riskThe group\u2019s interest rate risk arises from cash balances, interest-bearing borrowings and interest-bearing receivables. Borrowings and receivables issued at variable rates as well as cash expose the group to cash flow interest rate risk. Borrowings and receivables issued at fixed rates expose the group to fair value interest rate risk. However, as these borrowings are measured at amortized cost, interest rate variations do not affect profit and loss when held to maturity.An increase of 100 basis points in interest rates during 2024 would have increased (decreased) profit and loss by the amounts shown on the table below. This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis is performed on the same basis as for 2023.Effect of increase of 100 basis points in interest rates on profit (loss) before taxAmounts in NOK million 2024 2023Cash and cash equivalents 2 1Investment in liquidity fund 1 -Interest-bearing receivables 6 6Borrowings (8) (13)Net 2 (6)A decrease of 100 basis points in interest rates during 2024 would have had the equal but opposite effect on the above amounts, on the basis that all other variables remain constant. Guarantee obligationsThe group has provided the following guarantees on behalf of subsidiaries and related parties as of December 31, 2024 (estimated remaining exposure as of December 31, 2024):\u2022 Parent company indemnity guarantees for fulfillment of lease obligations and finance obligations of NOK 1.8 billion (NOK 2.1 billion in 2023)\u2022 Financial guarantees including counter guarantees for bank/surety bonds and guarantees for pension obligations to employees of NOK 0.1 billion (NOK 0.2 billion in 2023)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. The contract value of this agreement was NOK 4.1 billion as of December 31, 2024. See more information about guarantees for related parties in Note 28 Related parties.Although guarantees are financial instruments, they are considered contingent obligations and the notional amounts are not included in the financial statements. Price riskThe group is exposed to fluctuations in market prices in the operational areas related to contracts, including changes in market prices for raw materials, equipment and development in wages. These risks are to the extent possible managed in bid processes by locking in committed prices from vendors as a basis for offers to customer or through escalation clauses with customers. Credit riskCredit risk is the risk of financial losses to the group if customer or counterparty to financial investments/instruments fails to meet contractual obligations and arise principally from investment securities and receivables. The group evaluates that significant credit risk concentrations are related to external receivables. The maximum exposure to credit risk at the reporting date equals the carrying amounts of financial assets (see Note 24 Financial instruments) and contract assets (see Note 6 Revenue and other income). The group does not hold collateral as security. The group reviews the creditworthiness of counterparty when entering into significant or long-term contract and actively monitors its credit exposure to each counterparty. Liquidity riskLiquidity risk is the risk that the group will encounter difficulty in meeting the obligations associated with its financial liabilities. The group manages its liquidity to ensure that it will always have sufficient liquidity reserves to meet its liabilities when due.Prudent liquidity risk management includes maintaining sufficient cash, the availability of funding from an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, Akastor Treasury maintains flexibility in funding by maintaining availability under committed credit lines. Akastor is an investment company with limited upstream cash flow from its portfolio companies and therefore to a large degree depends on realization of assets to reduce debt and improve liquidity. In order to mitigate refinancing risk when the corporate financing facilities mature and secure available liquidity, the group is in accordance with its strategy focusing on realization of holdings. During 2024, liquidity risk has been mitigated through the extension of the corporate financing facilities to June 2026 upon receipt of proceeds from DRU arbitration award. The group policy for the purpose of optimizing availability and flexibility of cash within the group is to operate a centrally managed cash pooling arrangement. Management monitors rolling quarterly forecasts of the group\u2019s liquidity reserve on the basis of expected cash flow. Climate riskAkastor, as an investment company, is exposed to climate related risks, mainly transition risks and physical risks which are closely linked to the risks identified by the portfolio companies it has ownership interests in. The group\u2019s most significant group of assets, equity-accounted investments, consists primarily of investments in HMH and AKOFS Offshore. The largest climate-related risks are related to the transition to a low-emission economy, with an associated risk of decreased investments in the oil and gas sector, as well as other likely challenges for the oil service sector such as access to and cost of capital. In addition, large oil companies are shifting towards low-carbon production, leading to changes in customer requirements that may require new investments in technology. Overall, this may lead to negative impact on the equity of these investments and thus reduction of the value of Akastor\u2019s investments.With regards to the physical assets in the group, mainly attributed to the vessels held by DDW Offshore, the group is mainly exposed to physical risks such as extreme weather changes. The group has not identified significant changes when assessing useful life or impairment testing of the vessels due to climate related risks. For the 2024 financial statements, the group has not identified any material impacts on judgement and estimates due to climate-related risks. Akastor and its portfolio companies preform climate related risk and opportunity assessment based on the methodology described in the Task Force on Climate-Related Financial Disclosures (TCFD) on a regular basis. Assessment of risks is carried out in preparation of the group\u2019s financial statements. Financial liabilities and the period in which they matureThe following is the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted and include contractual interest payments and exclude the impact of netting agreements. Total 6 More Book cash months 6-12 1-2 2-5 than 5 1)Amounts in NOK million Notevalueflow and lessmonthsyearsyearsyears20242)Borrowings 18 373 424 58 57 248 60 -Lease liabilities 25 9 10 2 2 4 3 -Deferred settlement obligations 20, 21 276 276 81 8 15 45 128Trade and other payables 21 102 102 102 - - - -Total financial liabilities 761 813 243 67 267 108 1283)Financial guarantees 1 917 1 - 628 930 358 20232)Borrowings 18 1 369 1 511 1 042 183 95 190 -Lease liabilities 25 34 34 18 14 2 - -Deferred settlement obligations 20, 21 422 426 173 8 74 45 127Trade and other payables 21 121 121 121 - - - -Total financial liabilities 1 946 2 092 1 354 204 171 235 1273)Financial guarantees 2 450 31 265 100 1 665 3901) Nominal currency value including interest.2) The interest costs are calculated using the last fixing rate known by year end (plus applicable margin).3) Financial guarantees are not recognized on the consolidated balance sheet. The undiscounted cash flows potentially payable under financial guarantees are classified on the basis of expiry date.",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__104": {
"value": "Guarantee obligationsThe group has provided the following guarantees on behalf of subsidiaries and related parties as of December 31, 2024 (estimated remaining exposure as of December 31, 2024):\u2022 Parent company indemnity guarantees for fulfillment of lease obligations and finance obligations of NOK 1.8 billion (NOK 2.1 billion in 2023)\u2022 Financial guarantees including counter guarantees for bank/surety bonds and guarantees for pension obligations to employees of NOK 0.1 billion (NOK 0.2 billion in 2023)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. The contract value of this agreement was NOK 4.1 billion as of December 31, 2024. See more information about guarantees for related parties in Note 28 Related parties.Although guarantees are financial instruments, they are considered contingent obligations and the notional amounts are not included in the financial statements.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__103": {
"value": "Guarantee obligationsThe group has provided the following guarantees on behalf of subsidiaries and related parties as of December 31, 2024 (estimated remaining exposure as of December 31, 2024):\u2022 Parent company indemnity guarantees for fulfillment of lease obligations and finance obligations of NOK 1.8 billion (NOK 2.1 billion in 2023)\u2022 Financial guarantees including counter guarantees for bank/surety bonds and guarantees for pension obligations to employees of NOK 0.1 billion (NOK 0.2 billion in 2023)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. The contract value of this agreement was NOK 4.1 billion as of December 31, 2024. See more information about guarantees for related parties in Note 28 Related parties.Although guarantees are financial instruments, they are considered contingent obligations and the notional amounts are not included in the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"value": "Price riskThe group is exposed to fluctuations in market prices in the operational areas related to contracts, including changes in market prices for raw materials, equipment and development in wages. These risks are to the extent possible managed in bid processes by locking in committed prices from vendors as a basis for offers to customer or through escalation clauses with customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"f0__s8__6__106": {
"value": "Credit riskCredit risk is the risk of financial losses to the group if customer or counterparty to financial investments/instruments fails to meet contractual obligations and arise principally from investment securities and receivables. The group evaluates that significant credit risk concentrations are related to external receivables. The maximum exposure to credit risk at the reporting date equals the carrying amounts of financial assets (see Note 24 Financial instruments) and contract assets (see Note 6 Revenue and other income). The group does not hold collateral as security. The group reviews the creditworthiness of counterparty when entering into significant or long-term contract and actively monitors its credit exposure to each counterparty.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__107": {
"value": "Liquidity riskLiquidity risk is the risk that the group will encounter difficulty in meeting the obligations associated with its financial liabilities. The group manages its liquidity to ensure that it will always have sufficient liquidity reserves to meet its liabilities when due.Prudent liquidity risk management includes maintaining sufficient cash, the availability of funding from an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, Akastor Treasury maintains flexibility in funding by maintaining availability under committed credit lines. Akastor is an investment company with limited upstream cash flow from its portfolio companies and therefore to a large degree depends on realization of assets to reduce debt and improve liquidity. In order to mitigate refinancing risk when the corporate financing facilities mature and secure available liquidity, the group is in accordance with its strategy focusing on realization of holdings. During 2024, liquidity risk has been mitigated through the extension of the corporate financing facilities to June 2026 upon receipt of proceeds from DRU arbitration award. The group policy for the purpose of optimizing availability and flexibility of cash within the group is to operate a centrally managed cash pooling arrangement. Management monitors rolling quarterly forecasts of the group\u2019s liquidity reserve on the basis of expected cash flow.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"value": "Note 24 | Financial instruments Accounting classifications and fair valuesThe following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. For financial instruments measured at fair value, the levels in the fair value hierarchy are as shown below.Level 1 - fair values are based on prices quoted in an active market for identical assets or liabilities.Level 2 - fair values are based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectlyLevel 3 - fair values are based on unobservable inputs, mainly based on internal assumptions used in the absence of quoted prices from an active market or other observable price inputs.2024 2023Carrying Financial instruments Carrying Financial instruments Fair value Amounts in NOK million Noteamountmeasured at fair valueamount13 271 measured at fair value271 125 125 Level 1hierarchyFinancial assets measured at fair value16 376 Fair value through P&L (mandatorily at FVTPL)376 Level 1Equity securities Liquidity fund investment 158 158 158 158 Level 3 1)Equity securities - - 56 56 Level 313 15 3 2)3 - - Level 3Warrants 13 Contingent and deferred consideration 13 821 821 711 711 Level 3Fair value through Other comprehensive income1)Debt instruments 14 789 550Financial assets not measured at fair valueFinancial assets at amortized cost15 58 Cash and cash equivalents 47 144586Interest-bearing receivables Trade and other receivables 20, 21 (276) (276) (422) (422) Level 3Financial assets 2 524 2 332Financial liabilities measured at fair valueFair value through profit & lossDeferred settlement obligations (373) (378) (1 369) (1 371) Level 2Financial liabilities not measured at fair valueFinancial liabilities at amortized cost21 (98) 3)(113)Borrowings 18 Trade and other payables Financial liabilities (747) (1 904)1) Investments in level 3 in the hierarchy relate to equity securities and debt securities with no active market. These investments are measured at the best estimate of fair value. 2) Warrant agreement was settled in 2024 and shares in Odfjell Drilling (listed on the Oslo Stock Exchange under ticker ODL) were received pursuant to the warrant agreement.3) For credit facilities and other loans with floating interest, notional amounts are used as approximation of fair values.Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2023 991 (579)Additions - (3)Settlements (18) 24Net gain (loss) in the income statement (48) 136Balance as of December 31, 2023 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)Measurement of fair values at level 3Debt instruments at FVOCIFinancial assets measured at FVOCI are related to debt instruments in NES Fircroft. The valuation model considers the present value of the expected cash flows from the ultimate disposal of the investments weighted with different probabilities. The expected disposal value is determined by forecast EBITDA at the time of disposal and market multiples, adjusted by forecast net debt of the investee. The estimated fair value would increase (decrease) if:\u2022 The forecast EBITDA were higher (lower);\u2022 The market multiples applied were higher (lower); or\u2022 The net debt of the investees at the date of disposal were lower (higher). Deferred settlement obligationsThese liabilities relate to contingent considerations and obligations from business disposals. Final amounts to be paid depend on future earnings in the disposed companies or outcome of indemnity claims and price adjustment mechanisms. \u2022 Liabilities depending on future earnings: The recognized amounts are determined based on recent forecasts and strategy figures for the entity, thus the final realized values are sensitive to the above inputs as driven by market conditions. \u2022 Liabilities depending on outcome of indemnity claims and price adjustment mechanisms: Provisions are made based on all available evidence as at the reporting date.The credit exposure on the Level 3 asset is limited to the amount recognized and the credit risk is not considered to be significant due to the nature of the arrangement.",
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"f0__s8__6__111": {
"value": "2024 2023Carrying Financial instruments Carrying Financial instruments Fair value Amounts in NOK million Noteamountmeasured at fair valueamount13 271 measured at fair value271 125 125 Level 1hierarchyFinancial assets measured at fair value16 376 Fair value through P&L (mandatorily at FVTPL)376 Level 1Equity securities Liquidity fund investment 158 158 158 158 Level 3 1)Equity securities - - 56 56 Level 313 15 3 2)3 - - Level 3Warrants 13 Contingent and deferred consideration 13 821 821 711 711 Level 3Fair value through Other comprehensive income1)Debt instruments 14 789 550Financial assets not measured at fair valueFinancial assets at amortized cost15 58 Cash and cash equivalents 47 144586Interest-bearing receivables Trade and other receivables 20, 21 (276) (276) (422) (422) Level 3Financial assets 2 524 2 332Financial liabilities measured at fair valueFair value through profit & lossDeferred settlement obligations (373) (378) (1 369) (1 371) Level 2Financial liabilities not measured at fair valueFinancial liabilities at amortized cost21 (98) 3)(113)Borrowings 18 Trade and other payables Financial liabilities (747) (1 904)1) Investments in level 3 in the hierarchy relate to equity securities and debt securities with no active market. These investments are measured at the best estimate of fair value. 2) Warrant agreement was settled in 2024 and shares in Odfjell Drilling (listed on the Oslo Stock Exchange under ticker ODL) were received pursuant to the warrant agreement.3) For credit facilities and other loans with floating interest, notional amounts are used as approximation of fair values.Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2023 991 (579)Additions - (3)Settlements (18) 24Net gain (loss) in the income statement (48) 136Balance as of December 31, 2023 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
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"value": "2024 2023Carrying Financial instruments Carrying Financial instruments Fair value Amounts in NOK million Noteamountmeasured at fair valueamount13 271 measured at fair value271 125 125 Level 1hierarchyFinancial assets measured at fair value16 376 Fair value through P&L (mandatorily at FVTPL)376 Level 1Equity securities Liquidity fund investment 158 158 158 158 Level 3 1)Equity securities - - 56 56 Level 313 15 3 2)3 - - Level 3Warrants 13 Contingent and deferred consideration 13 821 821 711 711 Level 3Fair value through Other comprehensive income1)Debt instruments 14 789 550Financial assets not measured at fair valueFinancial assets at amortized cost15 58 Cash and cash equivalents 47 144586Interest-bearing receivables Trade and other receivables 20, 21 (276) (276) (422) (422) Level 3Financial assets 2 524 2 332Financial liabilities measured at fair valueFair value through profit & lossDeferred settlement obligations (373) (378) (1 369) (1 371) Level 2Financial liabilities not measured at fair valueFinancial liabilities at amortized cost21 (98) 3)(113)Borrowings 18 Trade and other payables Financial liabilities (747) (1 904)1) Investments in level 3 in the hierarchy relate to equity securities and debt securities with no active market. These investments are measured at the best estimate of fair value. 2) Warrant agreement was settled in 2024 and shares in Odfjell Drilling (listed on the Oslo Stock Exchange under ticker ODL) were received pursuant to the warrant agreement.3) For credit facilities and other loans with floating interest, notional amounts are used as approximation of fair values.Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2023 991 (579)Additions - (3)Settlements (18) 24Net gain (loss) in the income statement (48) 136Balance as of December 31, 2023 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__109": {
"value": "2024 2023Carrying Financial instruments Carrying Financial instruments Fair value Amounts in NOK million Noteamountmeasured at fair valueamount13 271 measured at fair value271 125 125 Level 1hierarchyFinancial assets measured at fair value16 376 Fair value through P&L (mandatorily at FVTPL)376 Level 1Equity securities Liquidity fund investment 158 158 158 158 Level 3 1)Equity securities - - 56 56 Level 313 15 3 2)3 - - Level 3Warrants 13 Contingent and deferred consideration 13 821 821 711 711 Level 3Fair value through Other comprehensive income1)Debt instruments 14 789 550Financial assets not measured at fair valueFinancial assets at amortized cost15 58 Cash and cash equivalents 47 144586Interest-bearing receivables Trade and other receivables 20, 21 (276) (276) (422) (422) Level 3Financial assets 2 524 2 332Financial liabilities measured at fair valueFair value through profit & lossDeferred settlement obligations (373) (378) (1 369) (1 371) Level 2Financial liabilities not measured at fair valueFinancial liabilities at amortized cost21 (98) 3)(113)Borrowings 18 Trade and other payables Financial liabilities (747) (1 904)1) Investments in level 3 in the hierarchy relate to equity securities and debt securities with no active market. These investments are measured at the best estimate of fair value. 2) Warrant agreement was settled in 2024 and shares in Odfjell Drilling (listed on the Oslo Stock Exchange under ticker ODL) were received pursuant to the warrant agreement.3) For credit facilities and other loans with floating interest, notional amounts are used as approximation of fair values.Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2023 991 (579)Additions - (3)Settlements (18) 24Net gain (loss) in the income statement (48) 136Balance as of December 31, 2023 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)",
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"language": "en",
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"value": "Measurement of fair values at level 3Debt instruments at FVOCIFinancial assets measured at FVOCI are related to debt instruments in NES Fircroft. The valuation model considers the present value of the expected cash flows from the ultimate disposal of the investments weighted with different probabilities. The expected disposal value is determined by forecast EBITDA at the time of disposal and market multiples, adjusted by forecast net debt of the investee. The estimated fair value would increase (decrease) if:\u2022 The forecast EBITDA were higher (lower);\u2022 The market multiples applied were higher (lower); or\u2022 The net debt of the investees at the date of disposal were lower (higher). Deferred settlement obligationsThese liabilities relate to contingent considerations and obligations from business disposals. Final amounts to be paid depend on future earnings in the disposed companies or outcome of indemnity claims and price adjustment mechanisms. \u2022 Liabilities depending on future earnings: The recognized amounts are determined based on recent forecasts and strategy figures for the entity, thus the final realized values are sensitive to the above inputs as driven by market conditions. \u2022 Liabilities depending on outcome of indemnity claims and price adjustment mechanisms: Provisions are made based on all available evidence as at the reporting date.The credit exposure on the Level 3 asset is limited to the amount recognized and the credit risk is not considered to be significant due to the nature of the arrangement.",
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"language": "en",
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"f0__s8__6__113": {
"value": "Note 25 | Leases Group as lesseeThe right-of-use assets and lease liabilities are related to leases of office buildings. The group applies the short-term lease recognition exemptions for leases of property or machinery with lease term of 12 months or less. Leases of IT equipment and office equipment are considered as leases of low-value assets. The right-of-use assets and lease liabilities are not recognized for short-term leases or leases of low-value assets.The lease agreements do not impose any covenants or restrictions. Right-of-use assetsAmounts in NOK million 2024 2023Balance as of January 1 7 27 1)Depreciation (5) (10)Disposal of subsidiaries - (12)Remeasurement 6 2Balance as of December 31 9 7 1) Includes depreciation related to discontinued operations of NOK 1 million in 2023Lease liabilitiesAmounts in NOK million 2024 2023Balance as of January 1 34 85 Cash payments (31) (41)Remeasurement 6 2Disposal of subsidiaries - (12)Balance as of December 31 9 34Current lease liabilities 4 32Non-current lease liabilities 5 2Group as lessorThe group leases out the vessels in DDW Offshore and subleases out some of the property leases.Finance leasesSome of the subleases of right-of-use assets were classified as finance lease, with reference to the right-of-use assets arising from the head leases. All such finance leases were completed as of December 31, 2024. Operating leasesThe lease income from subleasing right-of-use assets in 2024 was NOK 1 million (NOK 7 million in 2023). The following table sets out future undiscounted operating lease income under the non-cancellable lease periods. Amounts in NOK million 2024 2023Due within one year 241 10Due in one to two years 19 -Total 259 10",
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"value": "Note 26 | Discontinued operations and disposal of subsidiaries Discontinued operations AGR in 2023On April 18, 2023, Akastor completed the transaction with ABL Group ASA (ABL Group) for the sale of all shares in AGR AS (\u201cAGR\u201d) against a combination of shares in ABL Group and cash. Through this sale, Akastor becomes a shareholder in ABL Group, which offers independent energy and marine consultancy to the global renewables, maritime and oil and gas sectors. Further, shareholdings in F\u00f8n Energy Services and Maha Energy were carved out of the transaction and remain with Akastor. Upon completion of the transaction, a total of 18 166 667 Consideration Shares in ABL Group was issued to Akastor\u2019s wholly owned subsidiary RGA Energy Holdings AS in addition to Closing Cash Amount of NOK 5 million. 2/3 of ABL shares were transferred to Nordea and DNB as settlement of the loans they previously had against AGR. Akastor retains 1/3 of the ABL shares (6 055 556). Following the transaction, AGR was deconsolidated and classified as discontinued operations in the income statements for 2023. Results of discontinued operationsAmounts in NOK million 2024 2023Revenue - 257Expenses - (243)Net financial items - (2)Profit (loss) before tax - 13Income tax - -Profit (loss) from operating activities, net of tax - 12Gain on sale of discontinued operations 30 110Net profit from discontinued operations 30 122Basic/diluted earnings per share from discontinued operations (NOK) 0.11 0.45 Gain on sale from the disposal in 2024 related to re-measurement of contingent considerations in connection with divestments from prior years. Gain on sale from the disposal in 2023 included gain of NOK 104 million from the AGR divestment. The remaining gain of NOK 6 million in 2023 were related to re-measurement of contingent considerations in connection with divestments from prior years. Cash flows from (used in) discontinued operationsAmounts in NOK million 2024 2023Net cash from operating activities - 57Net cash from investing activities (incl. net cash proceeds from sale of the operations) (183) (67)Net cash from financing activities - (1)Net cash flow from discontinued operations (183) (11)The net cash flow in 2024 relates to payments for deferred considerations associated with divestments from prior years.Disposal of Cool Sorption in 2023In February 2023, Akastor completed the transaction with Diamond Key International Pty. Ltd. for the sale of all shares in Cool Sorption A/S (\u201cCool Sorption\u201d) for DKK 20.4 million on a cash and debt free basis. Cool Sorption is a specialist supplier of Vapour Recovery Units (VRU) and systems. The disposal of Cool Sorption resulted in an accounting gain of NOK 16 million, included as \u201cOther income\u201d in the income statement for 2023.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__115-1": {
"value": "Note 26 | Discontinued operations and disposal of subsidiaries Discontinued operations AGR in 2023On April 18, 2023, Akastor completed the transaction with ABL Group ASA (ABL Group) for the sale of all shares in AGR AS (\u201cAGR\u201d) against a combination of shares in ABL Group and cash. Through this sale, Akastor becomes a shareholder in ABL Group, which offers independent energy and marine consultancy to the global renewables, maritime and oil and gas sectors. Further, shareholdings in F\u00f8n Energy Services and Maha Energy were carved out of the transaction and remain with Akastor. Upon completion of the transaction, a total of 18 166 667 Consideration Shares in ABL Group was issued to Akastor\u2019s wholly owned subsidiary RGA Energy Holdings AS in addition to Closing Cash Amount of NOK 5 million. 2/3 of ABL shares were transferred to Nordea and DNB as settlement of the loans they previously had against AGR. Akastor retains 1/3 of the ABL shares (6 055 556). Following the transaction, AGR was deconsolidated and classified as discontinued operations in the income statements for 2023. Results of discontinued operationsAmounts in NOK million 2024 2023Revenue - 257Expenses - (243)Net financial items - (2)Profit (loss) before tax - 13Income tax - -Profit (loss) from operating activities, net of tax - 12Gain on sale of discontinued operations 30 110Net profit from discontinued operations 30 122Basic/diluted earnings per share from discontinued operations (NOK) 0.11 0.45 Gain on sale from the disposal in 2024 related to re-measurement of contingent considerations in connection with divestments from prior years. Gain on sale from the disposal in 2023 included gain of NOK 104 million from the AGR divestment. The remaining gain of NOK 6 million in 2023 were related to re-measurement of contingent considerations in connection with divestments from prior years. Cash flows from (used in) discontinued operationsAmounts in NOK million 2024 2023Net cash from operating activities - 57Net cash from investing activities (incl. net cash proceeds from sale of the operations) (183) (67)Net cash from financing activities - (1)Net cash flow from discontinued operations (183) (11)The net cash flow in 2024 relates to payments for deferred considerations associated with divestments from prior years.Disposal of Cool Sorption in 2023In February 2023, Akastor completed the transaction with Diamond Key International Pty. Ltd. for the sale of all shares in Cool Sorption A/S (\u201cCool Sorption\u201d) for DKK 20.4 million on a cash and debt free basis. Cool Sorption is a specialist supplier of Vapour Recovery Units (VRU) and systems. The disposal of Cool Sorption resulted in an accounting gain of NOK 16 million, included as \u201cOther income\u201d in the income statement for 2023.Note 27 | Group companiesThis note gives an overview of subsidiaries of Akastor ASA. For information about other investments in the group, refer to Note 12 Equity-accounted investments and Note 13 Other investments. If not stated otherwise, ownership equals share of voting rights.Subsidiaries as of December 31 Ownership (%)Company Country 2024 2023Akastor AS Norway 100 100DDW Offshore AS Norway 100 100Mercury HoldCo AS Norway 100 100Akastor Real Estate AS Norway 100 100RGA Energy Holdings AS Norway 100 100AKA SPH AS Norway 100 100Mercury HoldCo Inc USA 100 1001)AK Willfab Inc USA 100 1001)KOP Surface Products Singapore Pte Ltd Singapore 100 1001)Well Systems Servicing Ltd Nigeria 100 1001) Dormant company",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__114": {
"value": "Note 26 | Discontinued operations and disposal of subsidiaries Discontinued operations AGR in 2023On April 18, 2023, Akastor completed the transaction with ABL Group ASA (ABL Group) for the sale of all shares in AGR AS (\u201cAGR\u201d) against a combination of shares in ABL Group and cash. Through this sale, Akastor becomes a shareholder in ABL Group, which offers independent energy and marine consultancy to the global renewables, maritime and oil and gas sectors. Further, shareholdings in F\u00f8n Energy Services and Maha Energy were carved out of the transaction and remain with Akastor. Upon completion of the transaction, a total of 18 166 667 Consideration Shares in ABL Group was issued to Akastor\u2019s wholly owned subsidiary RGA Energy Holdings AS in addition to Closing Cash Amount of NOK 5 million. 2/3 of ABL shares were transferred to Nordea and DNB as settlement of the loans they previously had against AGR. Akastor retains 1/3 of the ABL shares (6 055 556). Following the transaction, AGR was deconsolidated and classified as discontinued operations in the income statements for 2023. Results of discontinued operationsAmounts in NOK million 2024 2023Revenue - 257Expenses - (243)Net financial items - (2)Profit (loss) before tax - 13Income tax - -Profit (loss) from operating activities, net of tax - 12Gain on sale of discontinued operations 30 110Net profit from discontinued operations 30 122Basic/diluted earnings per share from discontinued operations (NOK) 0.11 0.45 Gain on sale from the disposal in 2024 related to re-measurement of contingent considerations in connection with divestments from prior years. Gain on sale from the disposal in 2023 included gain of NOK 104 million from the AGR divestment. The remaining gain of NOK 6 million in 2023 were related to re-measurement of contingent considerations in connection with divestments from prior years. Cash flows from (used in) discontinued operationsAmounts in NOK million 2024 2023Net cash from operating activities - 57Net cash from investing activities (incl. net cash proceeds from sale of the operations) (183) (67)Net cash from financing activities - (1)Net cash flow from discontinued operations (183) (11)The net cash flow in 2024 relates to payments for deferred considerations associated with divestments from prior years.Disposal of Cool Sorption in 2023In February 2023, Akastor completed the transaction with Diamond Key International Pty. Ltd. for the sale of all shares in Cool Sorption A/S (\u201cCool Sorption\u201d) for DKK 20.4 million on a cash and debt free basis. Cool Sorption is a specialist supplier of Vapour Recovery Units (VRU) and systems. The disposal of Cool Sorption resulted in an accounting gain of NOK 16 million, included as \u201cOther income\u201d in the income statement for 2023.",
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"value": "Compensation to key managementThe key management personnel of Akastor includes the Board of Directors and the executive management team. The figures below represent remuneration expenses recognized in the year. Detailed remuneration disclosures are provided in Remuneration Report 2024. Amounts in NOK million 2024 2023Base salary 8 7Variable pay and other benefits 18 7Post-employment benefits (pension expenses to company) 1 1Remuneration to Board of Directors 4 4Total 30 18The balance of accrued expenses related to key management remuneration amounted to NOK 20 million as of December 31, 2024, of which NOK 8 million is contingent on continuous employment after a three-year period. Executive management\u2019s and directors\u2019 shareholdingThe following number of shares is owned by the members of the executive management and the directors (and their related parties) as of December 31:Title 2024 2023Karl Erik Kjelstad CEO 700 000 700 000\u00d8yvind Paaske CFO 135 083 135 083Frank Ove Reite Chairperson 200 000 200 000Lone F\u00f8nss Schr\u00f8der Deputy chair 4 400 4 400Svein Oskar Stoknes Director 1 297 1 297Kathryn Baker Director 45 683 45 683Luis Antonio G. Araujo Director - -Asle Christian Halvorsen Director, elected by employees 10 000 10 000Stian Sj\u00f8lund Director, elected by employees 10 000 10 000Henning Jensen Director, elected by employees - -",
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"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s8__6__120": {
"value": "Note 29 | Events after the reporting periodIn the first quarter of 2025, Akastor and Mitsui O.S.K. Lines, Ltd. (MOL) completed the acquisition of Mitsui & Co., Ltd.\u2019s (Mitsui) entire interest in AKOFS Offshore, including both equity and shareholder loans. As a result, Akastor increased its ownership stake in AKOFS Offshore from 50% to 66.7%, while MOL now holds the remaining 33.3%. AKOFS Offshore remains classified as a joint venture and will continue to be accounted for using the equity method in Akastor\u2019s consolidated financial statements.In March 2025, DDW Offshore, a subsidiary of Akastor ASA, entered into a binding agreement to sell Skandi Peregrino for USD 25 million. The transaction is expected to be completed in Q2 2025, subject to charterer\u2019s consent. Upon completion, Akastor intends to distribute a substantial portion of the net proceeds, around USD 15 million, as a cash dividend to shareholders.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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