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"value": "-80600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:EUR"
}
},
"f28834": {
"value": "276200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:EUR"
}
},
"f28838": {
"value": "4300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:EUR"
}
},
"f28841": {
"value": "280500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:EUR"
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},
"pp-value-18-1": {
"value": "NOTE 2 STATEMENT OF COMPLIANCE The Group\u2019s consolidated financial statements have been prepared in ac-cordance with International Financial Reporting Standards (IFRS) and IFRIC interpretations as endorsed by the EU.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-20-1": {
"value": "Basis of preparationThe consolidated financial statements have been prepared on the histor-ical cost basis except for certain financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in ex-change for assets.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly ob-servable or estimated using another valuation technique. In estimating the fair value of an asset or liability the group considers the characteris-tics of the asset or liability if market participants would do so. Fair value for measurement and/or disclosure purposes in these consolidated fi-nancial statements is determined on such basis, except for share-based payment transactions that are within the scope of IFRS 2, leasing trans-actions within the scope of IFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realizable val-ue in IAS 2 or value-in-use in IAS 36.In addition, for financial reporting purposes, fair value measure-ments are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the signifi-cance of the inputs to the fair value measurement in its entirety, which are described as follows:\u2022 Level 1 inputs are quoted prices (unadjusted) in active markets for iden-tical assets and liabilities that the entity can access at the measurement date,\u2022 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly, and\u2022 Level 3 inputs are unobservable inputs for the asset or liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-1": {
"value": "Basis of consolidationThe consolidated financial statements comprise the financial state-ments of Kongsberg Automotive ASA and its subsidiaries as of Decem-ber 31 each year. The financial statements of subsidiaries are prepared for the same reporting periods as the Company, using consistent ac-counting principles.The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to 31 December each year. Control is achieved when the Company:\u2022 has the power over the investee,\u2022 is exposed, or has rights, to variable returns from its involvement with the investee, and\u2022 has the ability to use its power to affects its returns.The company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the parent company obtains control directly or indi-rectly and continue to be consolidated until the date when such control ceases. All intragroup assets and liabilities, equity, income, expenses, and cash flows relating to transactions between members of the group are eliminated in full.Changes in the parent company\u2019s direct or indirect ownership inter-ests in subsidiaries that do not result in losing control of the subsidiaries are accounted for as equity transactions. The carrying amounts of the controlling interests and non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiary. Any difference between the amount by which the non-controlling interest are adjusted and the fair value of the consideration paid or received is recognized di-rectly in equity and attributed to owners of the parent company.If the parent company loses its direct or indirect control of a subsidi-ary, the group should recognize a gain or loss on the loss of control in the income statement, which is calculated as the difference between (i) the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling inter-ests. All components of the other comprehensive income (OCI) that are attributable to the subsidiary are to be reclassified on the loss of control from the equity to the income statement or directly to retained earnings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-19-1": {
"value": "NOTE 3 SIGNIFICANT ACCOUNTING POLICIES The 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 preparationThe consolidated financial statements have been prepared on the histor-ical cost basis except for certain financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in ex-change for assets.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly ob-servable or estimated using another valuation technique. In estimating the fair value of an asset or liability the group considers the characteris-tics of the asset or liability if market participants would do so. Fair value for measurement and/or disclosure purposes in these consolidated fi-nancial statements is determined on such basis, except for share-based payment transactions that are within the scope of IFRS 2, leasing trans-actions within the scope of IFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realizable val-ue in IAS 2 or value-in-use in IAS 36.In addition, for financial reporting purposes, fair value measure-ments are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the signifi-cance of the inputs to the fair value measurement in its entirety, which are described as follows:\u2022 Level 1 inputs are quoted prices (unadjusted) in active markets for iden-tical assets and liabilities that the entity can access at the measurement date,\u2022 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly, and\u2022 Level 3 inputs are unobservable inputs for the asset or liability.Basis of consolidationThe consolidated financial statements comprise the financial state-ments of Kongsberg Automotive ASA and its subsidiaries as of Decem-ber 31 each year. The financial statements of subsidiaries are prepared for the same reporting periods as the Company, using consistent ac-counting principles.The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to 31 December each year. Control is achieved when the Company:\u2022 has the power over the investee,\u2022 is exposed, or has rights, to variable returns from its involvement with the investee, and\u2022 has the ability to use its power to affects its returns.The company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the parent company obtains control directly or indi-rectly and continue to be consolidated until the date when such control ceases. All intragroup assets and liabilities, equity, income, expenses, and cash flows relating to transactions between members of the group are eliminated in full.Changes in the parent company\u2019s direct or indirect ownership inter-ests in subsidiaries that do not result in losing control of the subsidiaries are accounted for as equity transactions. The carrying amounts of the controlling interests and non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiary. Any difference between the amount by which the non-controlling interest are adjusted and the fair value of the consideration paid or received is recognized di-rectly in equity and attributed to owners of the parent company.If the parent company loses its direct or indirect control of a subsidi-ary, the group should recognize a gain or loss on the loss of control in the income statement, which is calculated as the difference between (i) the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling inter-ests. All components of the other comprehensive income (OCI) that are attributable to the subsidiary are to be reclassified on the loss of control from the equity to the income statement or directly to retained earnings.Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair val-ues of the assets transferred by the group, liabilities incurred by the group to the former owners of the acquiree and the equity interests is-sued by the group in exchange for control of the acquiree. Acquisition-re-lated costs are recognized in the income statement as incurred.At the acquisition date, the identifiable assets acquired, and liabili-ties assumed are recognized at fair value, except as noted below:\u2022 Deferred tax assets or liabilities arising from assets acquired and liabilities assumed shall be recognized or measured in accordance with IAS 12,\u2022 Liabilities related to the acquiree\u2019s employee benefit arrangements shall be recognized and measured in accordance with IAS 19,\u2022 Right-of-use assets and lease liabilities shall be recognized and measured in accordance with IFRS 16,\u2022 A liability or an equity instrument related to share-based payment trans-actions of the acquiree or the replacement of an acquiree\u2019s share-based payment transactions with share-based payment transactions of the acquirer shall be measured in accordance with IFRS 2, and \u2022 Assets classified as held for sale and discounted operations are measured in accordance with IFRS 5.Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition date amounts of the iden-tifiable assets acquired and the liabilities assumed. Non-controlling in-terests that are present ownership interests and entitle their holder to a proportionate share of the entity\u2019s net assets in the event of liquidation may be initially measured at fair value or a non-controlling interests\u2019 proportionate share of the recognized amounts of the acquiree\u2019s identifi-able net assets. As of December 31, 2022, there is a non-controlling interest recog-nized only in one subsidiary. The Group has chosen to measure at the proportionate share of the recognized amounts of the acquiree\u2019s identifi-able net assets.GoodwillGoodwill arising on business acquisitions is carried at cost established at the acquisition date, less accumulated impairment losses (if any).For purposes of impairment testing, goodwill is monitored by the Management at the level of each of the Group\u2019s cash-generating units (CGUs) which are part of the respective operating segments identified in note 7.A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-gen-erating unit is less than its carrying amount, the impairment loss is allo-cated first to reduce the carrying amount of goodwill allocated to the unit and then the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is rec-ognized directly in the income statement and is not reversed in subse-quent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the income state-ment on disposal.Functional and presentation currencyIn preparing the financial statements of each individual group entity, transactions in currencies other than the entity\u2019s functional currency are recognized using exchange rates at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are translated at the year-end exchange rates. Non-monetary items carried at fair value that are denominated in foreign currencies are translated using the exchange rates at the date when the fair value was determined. Non-monetary items that are measured in terms of histori-cal cost in a foreign currency are not retranslated. For presentation purposes, the assets and liabilities of the group\u2019s foreign operations are translated into Euro using the exchange rates at the end of each reporting period. Income and expense items are translat-ed at the average exchange rates for the period. Exchange differences arising are recognized in other comprehensive income, accumulated in equity, and attributed to non-controlling interests as appropriate. On the disposal of a foreign operation, all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the parent company are reclassified to the income statement. Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated using the exchange rate at the end of each reporting period. Exchange differences arising are recognized in comprehensive income. Exchange differences on monetary items are recognized in the in-come statement (in financial items) in the period in which they arise ex-cept for monetary items receivable from or payable to a foreign operation for which the settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation). These are recognized initially in other comprehensive income and reclassified from equity to the income statement on the repayment day of the mone-tary items. The group presents its consolidated financial statements in Euros. The presentation currency of the parent company is Euro, whilst its func-tional currency is Norwegian Kroner. The reason for the use of Euros is to enable all amounts in the published financial statements of both the group and the company to be presented in the same currency. All finan-cial information presented in Euro has been rounded to the nearest thou-sands, except when otherwise indicated.Segment informationOperating segments are reported in a manner consistent with the inter-nal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identi-fied as the Group\u2019s Executive Committee (led by the CEO).Intangible assets other than goodwill Internally generated intangible assets \u2013 research and development expenditure Research expenditures are expensed as incurred. An internally generated intangible asset arising from the development of specific projects is rec-ognized only when all the following criteria can be demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or for sale,\u2022 the entity\u2019s intention to exercise the right to use or to sell the asset,\u2022 the entity\u2019s ability to use or sell the intangible asset,\u2022 the entity\u2019s asset will generate probable future economic benefits,\u2022 the availability of adequate resources to complete the development and to use or sell the asset,\u2022 the entity\u2019s ability to reliably measure the expenditure incurred during its development.The amount initially recognized for the internally generated asset is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generat-ed intangible asset can be recognized, development expenditure is recog-nized in the income statement in the period in which it is incurred.After initial recognition, internally generated intangible assets are reported at cost less accumulated amortization and accumulated im-pairment losses. The amortization period is five years.SoftwareCosts associated with maintaining computer software are expensed as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Group are recognized as intangible assets when the abovementioned criteria are demonstrated to be fulfilled.Development expenses that do not meet these criteria are expensed as incurred and are not recognized as an asset in a subsequent account-ing period.Software costs are amortized over their estimated useful lives, which shall not exceed three years.Other intangible assets \u2013 acquired in a business combinationIntangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date, which is regarded as their cost.After initial recognition, intangible assets are reported at cost less ac-cumulated amortization and accumulated impairment losses. The useful life of patents is considered to be up to 21 years, the useful life of customer relationship is estimated to be 10 years.Property, plant & equipment (PP&E) PP&E are stated at historical cost less accumulated depreciation and im-pairment losses. The assets are depreciated over their useful economic lives using the straight-line method. Historical costs include expenditures that are directly attributable to the acquisition of the asset and to make the non-current asset available for use. Subsequent costs, such as repair and maintenance costs, are ex-pensed when incurred unless increased future economic benefits arise as a result of repair and maintenance work. Such costs are recognized in the statement of financial position as additions to non-current assets. Straight-line depreciation is calculated at the following rates:\u2022 Land N/A\u2022 Buildings 3\u20134%\u2022 Production machinery and tooling 10\u201325%\u2022 Computer equipment 33%Right-of-use assets and lease liabilitiesThe Group leases various manufacturing facilities, offices, warehouses, equipment, and vehicles. Rental contracts are typically made for fixed periods of 6 months to 10 years but may have extension or termination options.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. Lease terms are negotiated on an individual basis and contain a wide range of differ-ent terms and conditions. The lease agreements do not impose any cove-nants other than the security interests in the leased assets that are held by the lessor. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable,\u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date,\u2022 amounts expected to be payable by the group under residual value guar-antees,\u2022 the exercise price of a purchase option if the group is reasonably certain to exercise that option, and\u2022 payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments should be discounted using:\u2022 the interest rate implicit in the lease; or\u2022 if the interest rate implicit in the lease cannot be readily determined, the lessee's incremental borrowing rate.The interest rate implicit in the lease is likely to be like the lessee's incre-mental borrowing rate in many cases. This is because both rates, as they are defined in IFRS 16, take into account the credit standing of the lessee, the length of the lease, the nature and quality of the collateral provided and the economic environment in which the transaction occurs.Management has assessed that the fixed coupon of the bond issued in July 2018, properly reflects the incremental borrowing rate on a Group level.The group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset.Lease payments are allocated between principal and finance cost. The finance cost is charged to the income statement over the lease period so as to produce a constant periodic rate of interest on the remaining bal-ance of the liability for each period. For the classification in the state-ment of cash flow the interest payments on the lease liabilities follow the same principles as other interests.Right-of-use assets are measured at cost comprising the following:\u2022 the amount of the initial measurement of lease liability,\u2022 any lease payments made at or before the commencement date less any lease incentives received,\u2022 any initial direct costs, and\u2022 restoration costs.Right-of-use assets are generally depreciated over the shorter of the as-set's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life. The Group assesses its right-of-use assets for impairment after any significant changes in oper-ations as well as on an annual basis. This assessment of individual right-of-use assets for impairment is performed in addition to the Group\u2019s overall impairment testing.Payments associated with short-term leases of equipment and vehi-cles and all leases of low-value assets are recognized on a straight-line basis as an expense in the income statement. Short-term leases are leases with a lease term of 12 months or less.The Group uses tooling equipment which are owned by specific cus-tomers to produce parts for the customer. Under the new standard, these contracts do not constitute a lease as the Group has no authority to di-rect the use of the equipment.Taxes on leasesIn most of the jurisdictions in which the Group operates, tax deductions are received for lease payments as they are paid, thus the tax base of the right-of-use asset as well as the lease liability is zero at the inception of the lease. Subsequently, as the straight-line depreciation of the assets ex-ceeds the rate at which the debts reduce, a net liability arises resulting in a deductible temporary difference on which a deferred tax asset is recog-nized if recoverable.Impairment of PP&E, intangible assets (other than goodwill) and right-of-use assetsThe Group tests on each reporting date whether these assets have suf-fered any impairment as well as if any indication arises, due to changes in circumstances, that the carrying amount is not fully recoverable. The recoverable amount of the asset is determined in order to assess the ex-tent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset be-longs. When a reasonable and consistent basis of allocation can be iden-tified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-gen-erating units for which a reasonable and consistent allocation basis can be identified.The recoverable amount of an asset is the greater of its fair value less costs of disposal and its value-in-use. In assessing value-in-use, the esti-mated future cash flows are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the esti-mates of future cash flows have not been adjusted.If the recoverable amount of an asset or cash-generating unit is esti-mated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognized immediately in income statement. When an impairment loss subsequently reverses, the carrying amount of the asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been de-termined had no impairment loss been recognized for the asset or cash-generating unit in prior years.Assets held for sale and disposal groups held for saleNon-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be re-covered primarily through sale rather than through continuing use and they are available for immediate sale in their present condition.Such assets, or disposal groups, are generally measured at the lower of their carrying amount and fair value less costs to sell. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. The restatement of prior year\u2019s bal-ances in the statement of financial position is not required by IFRS 5.Discontinued operationA discontinued operation is a component of the Group\u2019s business, that has either been disposed of or is classified as held for sale and \u2022 represents a separate major line of business or geographic area of oper-ations;\u2022 is part of a single coordinated plan to dispose of a separate major line of business or geographic area of operations; or\u2022 is a subsidiary acquired exclusively with a view to resale.Intercompany transactions between continuing and discontinued oper-ation are eliminated against discontinued operation.Classification as a discontinued operation occurs at the earlier of dis-posal or when the operation meets the criteria to be classified as held-for-sale.When an operation is classified as a discontinued operation, the com-parative statement of comprehensive income is re-presented as if the op-eration had been discontinued from the start of the comparative year.InventoriesInventories are stated at the lower of cost and net realizable value. Cost of inventories are determined on a first-in, first-out (FIFO) basis. Cost of raw materials comprise purchase price, inbound freight, and import du-ties. Cost of finished and semi-finished goods include variable produc-tion costs and fixed costs allocated on normal capacity. Interest costs are not included. Net realizable value represents the estimated selling price for inventories less all estimated costs of completion and costs necessary to make the sale. Value adjustments are made for obsolete materials and excess stock.Financial instruments Financial assets and financial liabilities are recognized when a group en-tity becomes party to the contractual provisions of the instrument.Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or de-ducted from the fair value of the financial assets or liabilities, as appropri-ate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in the income statement.Financial assetsSubsequent measurementAll recognized financial assets are subsequently measured at either am-ortized cost or fair value based on the business model for managing the financial assets and the contractual cash flow characteristics of the fi-nancial assets.The Group holds loans and receivables (including trade receivables and other receivables, bank balances and cash) within the business mod-el that aims to collect the contractual cash flows. Consequently, these assets are subsequently measured at amortized cost using the effective interest method, less any potential impairments.Amortized cost and effective interest methodThe effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the rele-vant period. Impairment of financial assetsThe Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost. For trade receivables the Group applies the simplified approach which requires ex-pected lifetime losses to be recognized from initial recognition of the re-ceivables. See note 18 for further details.DerecognitionThe Group derecognizes a financial asset when the contractual rights to the cash flow from the asset expire, or when it transfers the financial as-set and substantially all the risks and rewards of ownership of the asset to another party.Financial liabilitiesThe Group recognizes and measures its financial liabilities (including borrowings and trade and other payables) at amortized cost using the ef-fective interest method.The effective interest method is a method of calculating the amor-tized cost of a debt instrument and allocating interest income over the relevant period. The effective interest rate is the rate that exactly dis-counts estimated future cash receipts (including all fees and points paid or received that form an integral part of the effective interest rate, trans-action costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Taxes payable and deferred taxes The tax expense for the period comprises current and deferred tax. Tax is recognized in the income statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or di-rectly in equity, respectively. The current tax payable is based on taxable profit for the year. Taxa-ble profit differs from \u201cprofit before tax\u201d because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group\u2019s current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries in which the company\u2019s subsid-iaries operate. Deferred income tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabili-ties and their carrying amounts in the consolidated financial state-ments, using tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the deferred tax asset is realized, or the deferred tax liability settled. Deferred tax assets are recognized only to the extent that it is proba-ble that future taxable profit will be available, against which the tempo-rary differences can be utilized. Deferred tax positions are netted within the same tax entity.Employee benefits \u2012 retirement benefit cost and termination benefitsPayment to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions.For defined benefit retirement plans, the cost of providing benefits is determined using the projected unit credit method, with actuarial valu-ations being carried out at the end of each annual reporting period. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset ceiling (if applicable), and the return on plan assets (excluding interest), is reflected immediately in the statement of finan-cial position with a charge or credit recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earn-ings and will not be reclassified to the income statement. Past service cost is recognized in the income statement when the amendment of a plan occurred. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset.Defined benefit costs are categorized as follows:\u2022 service cost (including current service cost, past service cost, as well as gains and losses on curtailment and settlements),\u2022 net interest expense or income on benefit obligations and/or plan assets,\u2022 remeasurement, and\u2022 administration costs.The Group presents the first two components of defined benefit cost in the income statement in the line item salaries and social expenses. Cur-tailment gains and losses are accounted for as past service costs.The retirement benefit obligation recognized in the statement of fi-nancial position represents the actual deficit or surplus in the Group\u2019s defined benefit plans. Any surplus resulting from this calculation is lim-ited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans.A liability for a termination benefit is recognized at the earlier of when the entity can no longer withdraw the offer or the termination benefit and when the entity recognized any related restructuring costs.Pension plans in the GroupThe Company and its Norwegian subsidiary Kongsberg Automotive AS have defined benefit and defined contribution pension plans. The plans were changed from defined benefit to defined contribution in 2004. The defined benefit plan was continued for employees who had already retired. Defined benefit pension plans also exist in two subsidiaries in Ger-many (closed pension plans for both German subsidiaries), one subsidi-ary in France, and one subsidiary in Switzerland. The other subsidiaries have either no pension plan or defined contribution pension plans for employees. The former early-retirement arrangement in Norway was replaced in 2011. Financing of the early-retirement arrangement is now done by an annual fee, which represents the final cost for the companies included. The arrangement is defined as a multi-employer plan and is accounted for as a defined contribution pension plan. Norwegian employees are in-cluded in this scheme. The defined contribution plans in Norway have legislative limitations when it comes to maximum salary as calculation basis for tax deductibil-ity. Norwegian employees with salaries that exceed this limit will be granted an addition to the pension that includes the salary above the maximum limit. This obligation will only materialize if the person is em-ployed in the Company at the time of retirement. This plan is accounted for as a defined benefit pension plan.In the case of defined contribution plans, the contributions are rec-ognized as expense in the period in which they occurred.Short-term and other long-term employee benefitsA liability is recognized for benefits employees are entitled to in respect of wages and salaries, annual leave, and sick leave for the period the re-lated service is rendered at the undiscounted amount of the benefits ex-pected to be paid in exchange for the service.Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be set-tled before twelve months after the end of the reporting period in exchange for the related service rendered during the financial reporting period.Liabilities recognized in respect of other long-term employee bene-fits are measured at the present value of the estimate future cash outflow expected to be made by the Group in respect of services provided by em-ployees up to the reporting date.Share-based paymentsEquity-settled share-based payments to employees and others providing services are measured at the fair value of the equity instruments at the grant date. Details regarding the determination of the fair value of equi-ty-settled share-based transactions are set out in note 19.In 2018 a new Long-Term Incentive Plan (LTIP) for management and key employees was implemented. The LTI plan for 2021 consists of two eq-uity instruments, (i) Stock Options (SO) and (ii) Restricted Stock Units (RSU). Both instruments are based on a service condition to vest. The SO may be exercised at the earliest three years after the grant date. In addi-tion, the SO is based on a performance condition, defined as the compa-ny\u2019s total shareholder return (TSR) versus a defined peer group. Regarding the RSU part, all RSU granted in 2021 vest at the end of 3 years from grant date. There is no obligation for the employer to settle the RSU in cash.The LTI plan for 2022 consists of two equity instruments: Performance Stock Units (PSU) and Restricted Stock Units (RSU). Both instruments are based on a service condition to vest. The PSU may be exercised at the earli-est three years after the grant date. In addition, the PSU is based on 3 per-formance conditions: Total shareholder return (TSR) versus a defined peer group, one financial target, and one ESG target with no further perfor-mance condition to be met. Regarding the RSU part, all RSUs vest at the end of 3 years from grant date. There is no obligation for the employer to settle the RSU in cash.Whereas that performance condition has been reflected in the fair val-ue of the SO, the service condition for the RSU must not be considered when determining the fair value of the RSU. Instead, the number of shares ex-pected to vest will be re-estimated on a regular basis. The fair value of the SO as of grant date was determined based on a Monte-Carlo-Simulation. The fair value of the RSU was the share price at the grant date. As both in-struments are based on a service condition to vest, the expense is recorded on a pro rata basis.In 2020 the Long-Term Incentive Plan was suspended. In 2021 the Long-Term Incentive Plan was granted again as per the approved resolu-tion of the Annual General Meeting 2021.Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) because of a past event. Moreover, it is probable that the Group will be required to settle the obligation and a reliable estimate of the amount of the obligation can be made.The amount recognized as a provision is the best estimate of the con-sideration required to settle the present obligation at the end of the re-porting period, considering the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provi-sion are expected to be recovered from a third party, a receivable is rec-ognized as an asset if it is virtually certain that reimbursement will be received, and the amount of the receivable can be measured reliably.Onerous contractsPresent obligations arising under onerous contracts are recognized and measured as provisions. An onerous contract is considered to exist where the Group has a contract under which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expect-ed to be received under the contract.Restructuring provisionsA restructuring provision is recognized when the Group has developed a detailed formal plan for the restructuring and has raised a valid expecta-tion in those affected that it will carry out the restructuring by starting to implement the plan or announcing its main features to those affected by it. The measurement of a restructuring provision includes only the di-rect expenditures arising from the restructuring, which are those amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity.WarrantiesProvisions for expected cost of warranty obligations under local sale of goods legislation are recognized at the date of the sale of the relevant products, at management\u2019s best estimate of the expenditure required to settle the Group\u2019s obligation.Government supportDuring the year, Kongsberg applied for and received support from gov-ernments in several countries as a direct result of the COVID-19 pandem-ic. These government support programs were set up to cover labor and other fixed costs of production and were therefore reported directly as a reduction of these expenses. The grants received are further detailed in notes 8 and 9.Equity instrumentsAn equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all its liabilities. Equity instru-ments issued by the Company are recognized at the proceeds received, net of direct issue costs.Repurchase of the Company\u2019s own equity instruments is recognized and deducted directly in equity. No gain or loss is recognized in the in-come statement on the purchase, sale, issue or cancellation of the Com-pany\u2019s own equity instruments.Revenue recognitionThe Group is in the business of providing products to the global vehicle industry. In doing so the Group provides services covering engineering and tooling, as well as the manufacturing and delivery of automotive parts. Engineering services is development of customized designs in col-laboration with the customer. Tooling is the production of equipment such as cutting tools and molds needed in manufacturing of parts. Tool-ing can be highly customized or developed to produce standardized products to a wider range of customers. Product parts are the continuous supply of automotive parts such as seat heaters, cables, driver control systems, and fluid transfer systems.Engineering, tooling, and product sales may be contracted in sepa-rate agreements (concluded at different points in time) or may be con-tracted in one agreement. In either case any binding obligation for the customer with respect to parts is created only upon issuance of purchase orders. The Group has determined that engineering, tooling, and the de-livery of product parts are separate and distinct for the customer and therefore constitute separate performance obligations under IFRS 15, when the control is transferred. As is normal in the automotive industry, the customer does not guarantee to purchase a minimum quantity of parts. The prices agreed in the contracts for the single performance obli-gations are considered to be the stand-alone selling prices and are there-fore used for recognizing revenue. Engineering Before manufacturing and sale of automotive parts start, the Group nor-mally undertakes application engineering to tailor the design of a part to customer needs. Where the control resulting from the engineering is transferred to the customer, the Group recognizes any consideration re-ceived from the customer as revenue. The Group has determined that the performance obligation from the engineering is satisfied at a point in time and upon transfer of control over the results of the engineering. Transfer of control normally takes place when engineering is complete, and the tooling phase is initiated. Consideration received from the cus-tomer may be agreed as installments following the progress of the engi-neering, as a lump sum payment upon completion of the engineering phase or may be explicitly included in the piece price over a certain spe-cific sales volume. Consideration received in advance is deferred and rec-ognized as contract liability. Any consideration to be received through the allocation to the piece price is recognized as revenue and accrued as receivable upon transfer of control to the customer if the consideration for the engineering is a guaranteed amount.ToolingAfter the engineering phase, and before manufacturing and sale of auto-motive parts start, the Group manufactures, or has manufactured, the tooling for use in the subsequent production of automotive parts. Where the control of tooling is transferred to the customer, the Group recogniz-es any consideration received from the customer as revenue. The Group has determined that the tooling performance obligation is satisfied at a point in time and upon final approved transfer of control over the tooling to the customer. Transfer of control normally takes place in connection with start of production of the automotive parts. Consideration from the customer may be agreed as installments following the manufacturing progress of the tooling, as a lump sum payment upon final approval of the tooling by the customer or may explicitly be included in the piece price. Revenue is recognized at a point in time upon transfer of control and final approval of the tooling by the customer. Consideration received in advance of transfer is deferred and recognized as contract liability. Any consideration to be received through piece price is recognized as revenue and accrued as receivable upon approval of the tooling by the customer if the consideration for the tooling is a guaranteed amount.Product salesThe sale of manufactured automotive products is satisfied upon transfer of control of the automotive products to the customer, which in general is upon delivery to the customer. Each delivery is considered as a perfor-mance obligation that is satisfied at a point in time. Variable considerationRevenue will be recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable considera-tion is subsequently resolved.A few contracts with customers entitle the customer to price reduc-tions after exceeding defined volume thresholds per year. Such variable considerations are estimated based on continuously updated volume projections. As it is common industry practice, most of the contracts have variable elements in the form of year-on-year price reductions or staggered re-bates. The Group has determined that the price reductions reflect the competition in the industry and therefore are not to be considered as a loyalty bonus. Revenue recognition is therefore based on the sales price for each delivery to the customer.Warranty obligationsThe Group generally provides for warranties for general repairs and does not provide extended warranties in its contracts with customers. As such, most existing warranties will be assurance-type warranties under IFRS 15, which will continue to be accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, consistent with its current practice.Incremental contract costsIncremental costs are costs that would not have been incurred had that individual contract not been obtained, e.g., nomination fees. These costs are recognized as an asset if they are expected to be recovered from the customer through the awarded contract.An asset recognized as part of the capitalization of contract costs is amortized on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates. In case of nomination fees, the recognized amortization for the period shall be pre-sented as a reduction of the external sales and booked on the appropriate income statement account.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1-1": {
"value": "Kongsberg Automotive ASA (\u2018the Company\u2019 or \u2018the Parent Company\u2019)and its subsidiaries (together the \u2018Group\u2019) develop, manufacture, and sellproducts to the automotive industry worldwide. The Company is a imit-ed liability company ncorporated and domiciled in Norway.NOTE 1 REPORTING ENTITYThe address of its registered office is Dyrmyrgata 48, NO-3601 Kongs-berg, Norway. The Company is listed on the Oslo Stock Exchange. TheGroup\u2019s consolidated financial statements were authorized for issue bythe Board of Directors on March 13, 2023.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f29447": {
"value": "Kongsberg Automotive ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f29448": {
"value": "Kongsberg Automotive ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-4-2": {
"value": "develop, manufacture, and sellproducts to the automotive industry worldwide. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-7-2": {
"value": "imit-ed liability company ",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f29504": {
"value": "Norway.",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f29505": {
"value": "Norway.",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f29506": {
"value": "Norway.",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-13-2": {
"value": "Dyrmyrgata 48, NO-3601 Kongs-berg, Norway. ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-23-2": {
"value": "Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair val-ues of the assets transferred by the group, liabilities incurred by the group to the former owners of the acquiree and the equity interests is-sued by the group in exchange for control of the acquiree. Acquisition-re-lated costs are recognized in the income statement as incurred.At the acquisition date, the identifiable assets acquired, and liabili-ties assumed are recognized at fair value, except as noted below:\u2022 Deferred tax assets or liabilities arising from assets acquired and liabilities assumed shall be recognized or measured in accordance with IAS 12,\u2022 Liabilities related to the acquiree\u2019s employee benefit arrangements shall be recognized and measured in accordance with IAS 19,\u2022 Right-of-use assets and lease liabilities shall be recognized and measured in accordance with IFRS 16,\u2022 A liability or an equity instrument related to share-based payment trans-actions of the acquiree or the replacement of an acquiree\u2019s share-based payment transactions with share-based payment transactions of the acquirer shall be measured in accordance with IFRS 2, and \u2022 Assets classified as held for sale and discounted operations are measured in accordance with IFRS 5.Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition date amounts of the iden-tifiable assets acquired and the liabilities assumed. Non-controlling in-terests that are present ownership interests and entitle their holder to a proportionate share of the entity\u2019s net assets in the event of liquidation may be initially measured at fair value or a non-controlling interests\u2019 proportionate share of the recognized amounts of the acquiree\u2019s identifi-able net assets. As of December 31, 2022, there is a non-controlling interest recog-nized only in one subsidiary. The Group has chosen to measure at the proportionate share of the recognized amounts of the acquiree\u2019s identifi-able net assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-24-2": {
"value": "GoodwillGoodwill arising on business acquisitions is carried at cost established at the acquisition date, less accumulated impairment losses (if any).For purposes of impairment testing, goodwill is monitored by the Management at the level of each of the Group\u2019s cash-generating units (CGUs) which are part of the respective operating segments identified in note 7.A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-gen-erating unit is less than its carrying amount, the impairment loss is allo-cated first to reduce the carrying amount of goodwill allocated to the unit and then the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is rec-ognized directly in the income statement and is not reversed in subse-quent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the income state-ment on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-25-2": {
"value": "Functional and presentation currencyIn preparing the financial statements of each individual group entity, transactions in currencies other than the entity\u2019s functional currency are recognized using exchange rates at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are translated at the year-end exchange rates. Non-monetary items carried at fair value that are denominated in foreign currencies are translated using the exchange rates at the date when the fair value was determined. Non-monetary items that are measured in terms of histori-cal cost in a foreign currency are not retranslated. For presentation purposes, the assets and liabilities of the group\u2019s foreign operations are translated into Euro using the exchange rates at the end of each reporting period. Income and expense items are translat-ed at the average exchange rates for the period. Exchange differences arising are recognized in other comprehensive income, accumulated in equity, and attributed to non-controlling interests as appropriate. On the disposal of a foreign operation, all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the parent company are reclassified to the income statement. Goodwill and fair value adjustments to identifiable assets acquired and liabilities assumed through acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated using the exchange rate at the end of each reporting period. Exchange differences arising are recognized in comprehensive income. Exchange differences on monetary items are recognized in the in-come statement (in financial items) in the period in which they arise ex-cept for monetary items receivable from or payable to a foreign operation for which the settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation). These are recognized initially in other comprehensive income and reclassified from equity to the income statement on the repayment day of the mone-tary items. The group presents its consolidated financial statements in Euros. The presentation currency of the parent company is Euro, whilst its func-tional currency is Norwegian Kroner. The reason for the use of Euros is to enable all amounts in the published financial statements of both the group and the company to be presented in the same currency. All finan-cial information presented in Euro has been rounded to the nearest thou-sands, except when otherwise indicated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-26-2": {
"value": "Segment informationOperating segments are reported in a manner consistent with the inter-nal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identi-fied as the Group\u2019s Executive Committee (led by the CEO).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-27-2": {
"value": "Intangible assets other than goodwill Internally generated intangible assets \u2013 research and development expenditure Research expenditures are expensed as incurred. An internally generated intangible asset arising from the development of specific projects is rec-ognized only when all the following criteria can be demonstrated:\u2022 the technical feasibility of completing the intangible asset so that it will be available for use or for sale,\u2022 the entity\u2019s intention to exercise the right to use or to sell the asset,\u2022 the entity\u2019s ability to use or sell the intangible asset,\u2022 the entity\u2019s asset will generate probable future economic benefits,\u2022 the availability of adequate resources to complete the development and to use or sell the asset,\u2022 the entity\u2019s ability to reliably measure the expenditure incurred during its development.The amount initially recognized for the internally generated asset is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generat-ed intangible asset can be recognized, development expenditure is recog-nized in the income statement in the period in which it is incurred.After initial recognition, internally generated intangible assets are reported at cost less accumulated amortization and accumulated im-pairment losses. The amortization period is five years.SoftwareCosts associated with maintaining computer software are expensed as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Group are recognized as intangible assets when the abovementioned criteria are demonstrated to be fulfilled.Development expenses that do not meet these criteria are expensed as incurred and are not recognized as an asset in a subsequent account-ing period.Software costs are amortized over their estimated useful lives, which shall not exceed three years.Other intangible assets \u2013 acquired in a business combinationIntangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date, which is regarded as their cost.After initial recognition, intangible assets are reported at cost less ac-cumulated amortization and accumulated impairment losses. The useful life of patents is considered to be up to 21 years, the useful life of customer relationship is estimated to be 10 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-2": {
"value": "Property, plant & equipment (PP&E) PP&E are stated at historical cost less accumulated depreciation and im-pairment losses. The assets are depreciated over their useful economic lives using the straight-line method. Historical costs include expenditures that are directly attributable to the acquisition of the asset and to make the non-current asset available for use. Subsequent costs, such as repair and maintenance costs, are ex-pensed when incurred unless increased future economic benefits arise as a result of repair and maintenance work. Such costs are recognized in the statement of financial position as additions to non-current assets. Straight-line depreciation is calculated at the following rates:\u2022 Land N/A\u2022 Buildings 3\u20134%\u2022 Production machinery and tooling 10\u201325%\u2022 Computer equipment 33%",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-29-2": {
"value": "Right-of-use assets and lease liabilitiesThe Group leases various manufacturing facilities, offices, warehouses, equipment, and vehicles. Rental contracts are typically made for fixed periods of 6 months to 10 years but may have extension or termination options.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. Lease terms are negotiated on an individual basis and contain a wide range of differ-ent terms and conditions. The lease agreements do not impose any cove-nants other than the security interests in the leased assets that are held by the lessor. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable,\u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date,\u2022 amounts expected to be payable by the group under residual value guar-antees,\u2022 the exercise price of a purchase option if the group is reasonably certain to exercise that option, and\u2022 payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments should be discounted using:\u2022 the interest rate implicit in the lease; or\u2022 if the interest rate implicit in the lease cannot be readily determined, the lessee's incremental borrowing rate.The interest rate implicit in the lease is likely to be like the lessee's incre-mental borrowing rate in many cases. This is because both rates, as they are defined in IFRS 16, take into account the credit standing of the lessee, the length of the lease, the nature and quality of the collateral provided and the economic environment in which the transaction occurs.Management has assessed that the fixed coupon of the bond issued in July 2018, properly reflects the incremental borrowing rate on a Group level.The group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset.Lease payments are allocated between principal and finance cost. The finance cost is charged to the income statement over the lease period so as to produce a constant periodic rate of interest on the remaining bal-ance of the liability for each period. For the classification in the state-ment of cash flow the interest payments on the lease liabilities follow the same principles as other interests.Right-of-use assets are measured at cost comprising the following:\u2022 the amount of the initial measurement of lease liability,\u2022 any lease payments made at or before the commencement date less any lease incentives received,\u2022 any initial direct costs, and\u2022 restoration costs.Right-of-use assets are generally depreciated over the shorter of the as-set's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life. The Group assesses its right-of-use assets for impairment after any significant changes in oper-ations as well as on an annual basis. This assessment of individual right-of-use assets for impairment is performed in addition to the Group\u2019s overall impairment testing.Payments associated with short-term leases of equipment and vehi-cles and all leases of low-value assets are recognized on a straight-line basis as an expense in the income statement. Short-term leases are leases with a lease term of 12 months or less.The Group uses tooling equipment which are owned by specific cus-tomers to produce parts for the customer. Under the new standard, these contracts do not constitute a lease as the Group has no authority to di-rect the use of the equipment.Taxes on leasesIn most of the jurisdictions in which the Group operates, tax deductions are received for lease payments as they are paid, thus the tax base of the right-of-use asset as well as the lease liability is zero at the inception of the lease. Subsequently, as the straight-line depreciation of the assets ex-ceeds the rate at which the debts reduce, a net liability arises resulting in a deductible temporary difference on which a deferred tax asset is recog-nized if recoverable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-31-2": {
"value": "Impairment of PP&E, intangible assets (other than goodwill) and right-of-use assetsThe Group tests on each reporting date whether these assets have suf-fered any impairment as well as if any indication arises, due to changes in circumstances, that the carrying amount is not fully recoverable. The recoverable amount of the asset is determined in order to assess the ex-tent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset be-longs. When a reasonable and consistent basis of allocation can be iden-tified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-gen-erating units for which a reasonable and consistent allocation basis can be identified.The recoverable amount of an asset is the greater of its fair value less costs of disposal and its value-in-use. In assessing value-in-use, the esti-mated future cash flows are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the esti-mates of future cash flows have not been adjusted.If the recoverable amount of an asset or cash-generating unit is esti-mated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognized immediately in income statement. When an impairment loss subsequently reverses, the carrying amount of the asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been de-termined had no impairment loss been recognized for the asset or cash-generating unit in prior years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-2": {
"value": "Assets held for sale and disposal groups held for saleNon-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be re-covered primarily through sale rather than through continuing use and they are available for immediate sale in their present condition.Such assets, or disposal groups, are generally measured at the lower of their carrying amount and fair value less costs to sell. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. The restatement of prior year\u2019s bal-ances in the statement of financial position is not required by IFRS 5.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-33-2": {
"value": "Discontinued operationA discontinued operation is a component of the Group\u2019s business, that has either been disposed of or is classified as held for sale and \u2022 represents a separate major line of business or geographic area of oper-ations;\u2022 is part of a single coordinated plan to dispose of a separate major line of business or geographic area of operations; or\u2022 is a subsidiary acquired exclusively with a view to resale.Intercompany transactions between continuing and discontinued oper-ation are eliminated against discontinued operation.Classification as a discontinued operation occurs at the earlier of dis-posal or when the operation meets the criteria to be classified as held-for-sale.When an operation is classified as a discontinued operation, the com-parative statement of comprehensive income is re-presented as if the op-eration had been discontinued from the start of the comparative year.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-34-2": {
"value": "InventoriesInventories are stated at the lower of cost and net realizable value. Cost of inventories are determined on a first-in, first-out (FIFO) basis. Cost of raw materials comprise purchase price, inbound freight, and import du-ties. Cost of finished and semi-finished goods include variable produc-tion costs and fixed costs allocated on normal capacity. Interest costs are not included. Net realizable value represents the estimated selling price for inventories less all estimated costs of completion and costs necessary to make the sale. Value adjustments are made for obsolete materials and excess stock.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-35-2": {
"value": "Financial instruments Financial assets and financial liabilities are recognized when a group en-tity becomes party to the contractual provisions of the instrument.Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or de-ducted from the fair value of the financial assets or liabilities, as appropri-ate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-36-2": {
"value": "Financial assetsSubsequent measurementAll recognized financial assets are subsequently measured at either am-ortized cost or fair value based on the business model for managing the financial assets and the contractual cash flow characteristics of the fi-nancial assets.The Group holds loans and receivables (including trade receivables and other receivables, bank balances and cash) within the business mod-el that aims to collect the contractual cash flows. Consequently, these assets are subsequently measured at amortized cost using the effective interest method, less any potential impairments.Amortized cost and effective interest methodThe effective interest method is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the rele-vant period. Impairment of financial assetsThe Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost. For trade receivables the Group applies the simplified approach which requires ex-pected lifetime losses to be recognized from initial recognition of the re-ceivables. See note 18 for further details.DerecognitionThe Group derecognizes a financial asset when the contractual rights to the cash flow from the asset expire, or when it transfers the financial as-set and substantially all the risks and rewards of ownership of the asset to another party.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-37-2": {
"value": "Financial liabilitiesThe Group recognizes and measures its financial liabilities (including borrowings and trade and other payables) at amortized cost using the ef-fective interest method.The effective interest method is a method of calculating the amor-tized cost of a debt instrument and allocating interest income over the relevant period. The effective interest rate is the rate that exactly dis-counts estimated future cash receipts (including all fees and points paid or received that form an integral part of the effective interest rate, trans-action costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-2": {
"value": "Taxes payable and deferred taxes The tax expense for the period comprises current and deferred tax. Tax is recognized in the income statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or di-rectly in equity, respectively. The current tax payable is based on taxable profit for the year. Taxa-ble profit differs from \u201cprofit before tax\u201d because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group\u2019s current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries in which the company\u2019s subsid-iaries operate. Deferred income tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabili-ties and their carrying amounts in the consolidated financial state-ments, using tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the deferred tax asset is realized, or the deferred tax liability settled. Deferred tax assets are recognized only to the extent that it is proba-ble that future taxable profit will be available, against which the tempo-rary differences can be utilized. Deferred tax positions are netted within the same tax entity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-3": {
"value": "Taxes payable and deferred taxes The tax expense for the period comprises current and deferred tax. Tax is recognized in the income statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or di-rectly in equity, respectively. The current tax payable is based on taxable profit for the year. Taxa-ble profit differs from \u201cprofit before tax\u201d because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group\u2019s current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries in which the company\u2019s subsid-iaries operate. Deferred income tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabili-ties and their carrying amounts in the consolidated financial state-ments, using tax rates that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the deferred tax asset is realized, or the deferred tax liability settled. Deferred tax assets are recognized only to the extent that it is proba-ble that future taxable profit will be available, against which the tempo-rary differences can be utilized. Deferred tax positions are netted within the same tax entity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-40-2": {
"value": "Employee benefits \u2012 retirement benefit cost and termination benefitsPayment to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions.For defined benefit retirement plans, the cost of providing benefits is determined using the projected unit credit method, with actuarial valu-ations being carried out at the end of each annual reporting period. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset ceiling (if applicable), and the return on plan assets (excluding interest), is reflected immediately in the statement of finan-cial position with a charge or credit recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earn-ings and will not be reclassified to the income statement. Past service cost is recognized in the income statement when the amendment of a plan occurred. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset.Defined benefit costs are categorized as follows:\u2022 service cost (including current service cost, past service cost, as well as gains and losses on curtailment and settlements),\u2022 net interest expense or income on benefit obligations and/or plan assets,\u2022 remeasurement, and\u2022 administration costs.The Group presents the first two components of defined benefit cost in the income statement in the line item salaries and social expenses. Cur-tailment gains and losses are accounted for as past service costs.The retirement benefit obligation recognized in the statement of fi-nancial position represents the actual deficit or surplus in the Group\u2019s defined benefit plans. Any surplus resulting from this calculation is lim-ited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans.A liability for a termination benefit is recognized at the earlier of when the entity can no longer withdraw the offer or the termination benefit and when the entity recognized any related restructuring costs.Pension plans in the GroupThe Company and its Norwegian subsidiary Kongsberg Automotive AS have defined benefit and defined contribution pension plans. The plans were changed from defined benefit to defined contribution in 2004. The defined benefit plan was continued for employees who had already retired. Defined benefit pension plans also exist in two subsidiaries in Ger-many (closed pension plans for both German subsidiaries), one subsidi-ary in France, and one subsidiary in Switzerland. The other subsidiaries have either no pension plan or defined contribution pension plans for employees. The former early-retirement arrangement in Norway was replaced in 2011. Financing of the early-retirement arrangement is now done by an annual fee, which represents the final cost for the companies included. The arrangement is defined as a multi-employer plan and is accounted for as a defined contribution pension plan. Norwegian employees are in-cluded in this scheme. The defined contribution plans in Norway have legislative limitations when it comes to maximum salary as calculation basis for tax deductibil-ity. Norwegian employees with salaries that exceed this limit will be granted an addition to the pension that includes the salary above the maximum limit. This obligation will only materialize if the person is em-ployed in the Company at the time of retirement. This plan is accounted for as a defined benefit pension plan.In the case of defined contribution plans, the contributions are rec-ognized as expense in the period in which they occurred.Short-term and other long-term employee benefitsA liability is recognized for benefits employees are entitled to in respect of wages and salaries, annual leave, and sick leave for the period the re-lated service is rendered at the undiscounted amount of the benefits ex-pected to be paid in exchange for the service.Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be set-tled before twelve months after the end of the reporting period in exchange for the related service rendered during the financial reporting period.Liabilities recognized in respect of other long-term employee bene-fits are measured at the present value of the estimate future cash outflow expected to be made by the Group in respect of services provided by em-ployees up to the reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-42-2": {
"value": "Share-based paymentsEquity-settled share-based payments to employees and others providing services are measured at the fair value of the equity instruments at the grant date. Details regarding the determination of the fair value of equi-ty-settled share-based transactions are set out in note 19.In 2018 a new Long-Term Incentive Plan (LTIP) for management and key employees was implemented. The LTI plan for 2021 consists of two eq-uity instruments, (i) Stock Options (SO) and (ii) Restricted Stock Units (RSU). Both instruments are based on a service condition to vest. The SO may be exercised at the earliest three years after the grant date. In addi-tion, the SO is based on a performance condition, defined as the compa-ny\u2019s total shareholder return (TSR) versus a defined peer group. Regarding the RSU part, all RSU granted in 2021 vest at the end of 3 years from grant date. There is no obligation for the employer to settle the RSU in cash.The LTI plan for 2022 consists of two equity instruments: Performance Stock Units (PSU) and Restricted Stock Units (RSU). Both instruments are based on a service condition to vest. The PSU may be exercised at the earli-est three years after the grant date. In addition, the PSU is based on 3 per-formance conditions: Total shareholder return (TSR) versus a defined peer group, one financial target, and one ESG target with no further perfor-mance condition to be met. Regarding the RSU part, all RSUs vest at the end of 3 years from grant date. There is no obligation for the employer to settle the RSU in cash.Whereas that performance condition has been reflected in the fair val-ue of the SO, the service condition for the RSU must not be considered when determining the fair value of the RSU. Instead, the number of shares ex-pected to vest will be re-estimated on a regular basis. The fair value of the SO as of grant date was determined based on a Monte-Carlo-Simulation. The fair value of the RSU was the share price at the grant date. As both in-struments are based on a service condition to vest, the expense is recorded on a pro rata basis.In 2020 the Long-Term Incentive Plan was suspended. In 2021 the Long-Term Incentive Plan was granted again as per the approved resolu-tion of the Annual General Meeting 2021.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-43-2": {
"value": "Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) because of a past event. Moreover, it is probable that the Group will be required to settle the obligation and a reliable estimate of the amount of the obligation can be made.The amount recognized as a provision is the best estimate of the con-sideration required to settle the present obligation at the end of the re-porting period, considering the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provi-sion are expected to be recovered from a third party, a receivable is rec-ognized as an asset if it is virtually certain that reimbursement will be received, and the amount of the receivable can be measured reliably.Onerous contractsPresent obligations arising under onerous contracts are recognized and measured as provisions. An onerous contract is considered to exist where the Group has a contract under which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expect-ed to be received under the contract.Restructuring provisionsA restructuring provision is recognized when the Group has developed a detailed formal plan for the restructuring and has raised a valid expecta-tion in those affected that it will carry out the restructuring by starting to implement the plan or announcing its main features to those affected by it. The measurement of a restructuring provision includes only the di-rect expenditures arising from the restructuring, which are those amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity.WarrantiesProvisions for expected cost of warranty obligations under local sale of goods legislation are recognized at the date of the sale of the relevant products, at management\u2019s best estimate of the expenditure required to settle the Group\u2019s obligation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-2": {
"value": "Government supportDuring the year, Kongsberg applied for and received support from gov-ernments in several countries as a direct result of the COVID-19 pandem-ic. These government support programs were set up to cover labor and other fixed costs of production and were therefore reported directly as a reduction of these expenses. The grants received are further detailed in notes 8 and 9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-45-2": {
"value": "Equity instrumentsAn equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all its liabilities. Equity instru-ments issued by the Company are recognized at the proceeds received, net of direct issue costs.Repurchase of the Company\u2019s own equity instruments is recognized and deducted directly in equity. No gain or loss is recognized in the in-come statement on the purchase, sale, issue or cancellation of the Com-pany\u2019s own equity instruments.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-2": {
"value": "Revenue recognitionThe Group is in the business of providing products to the global vehicle industry. In doing so the Group provides services covering engineering and tooling, as well as the manufacturing and delivery of automotive parts. Engineering services is development of customized designs in col-laboration with the customer. Tooling is the production of equipment such as cutting tools and molds needed in manufacturing of parts. Tool-ing can be highly customized or developed to produce standardized products to a wider range of customers. Product parts are the continuous supply of automotive parts such as seat heaters, cables, driver control systems, and fluid transfer systems.Engineering, tooling, and product sales may be contracted in sepa-rate agreements (concluded at different points in time) or may be con-tracted in one agreement. In either case any binding obligation for the customer with respect to parts is created only upon issuance of purchase orders. The Group has determined that engineering, tooling, and the de-livery of product parts are separate and distinct for the customer and therefore constitute separate performance obligations under IFRS 15, when the control is transferred. As is normal in the automotive industry, the customer does not guarantee to purchase a minimum quantity of parts. The prices agreed in the contracts for the single performance obli-gations are considered to be the stand-alone selling prices and are there-fore used for recognizing revenue. Engineering Before manufacturing and sale of automotive parts start, the Group nor-mally undertakes application engineering to tailor the design of a part to customer needs. Where the control resulting from the engineering is transferred to the customer, the Group recognizes any consideration re-ceived from the customer as revenue. The Group has determined that the performance obligation from the engineering is satisfied at a point in time and upon transfer of control over the results of the engineering. Transfer of control normally takes place when engineering is complete, and the tooling phase is initiated. Consideration received from the cus-tomer may be agreed as installments following the progress of the engi-neering, as a lump sum payment upon completion of the engineering phase or may be explicitly included in the piece price over a certain spe-cific sales volume. Consideration received in advance is deferred and rec-ognized as contract liability. Any consideration to be received through the allocation to the piece price is recognized as revenue and accrued as receivable upon transfer of control to the customer if the consideration for the engineering is a guaranteed amount.ToolingAfter the engineering phase, and before manufacturing and sale of auto-motive parts start, the Group manufactures, or has manufactured, the tooling for use in the subsequent production of automotive parts. Where the control of tooling is transferred to the customer, the Group recogniz-es any consideration received from the customer as revenue. The Group has determined that the tooling performance obligation is satisfied at a point in time and upon final approved transfer of control over the tooling to the customer. Transfer of control normally takes place in connection with start of production of the automotive parts. Consideration from the customer may be agreed as installments following the manufacturing progress of the tooling, as a lump sum payment upon final approval of the tooling by the customer or may explicitly be included in the piece price. Revenue is recognized at a point in time upon transfer of control and final approval of the tooling by the customer. Consideration received in advance of transfer is deferred and recognized as contract liability. Any consideration to be received through piece price is recognized as revenue and accrued as receivable upon approval of the tooling by the customer if the consideration for the tooling is a guaranteed amount.Product salesThe sale of manufactured automotive products is satisfied upon transfer of control of the automotive products to the customer, which in general is upon delivery to the customer. Each delivery is considered as a perfor-mance obligation that is satisfied at a point in time. Variable considerationRevenue will be recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable considera-tion is subsequently resolved.A few contracts with customers entitle the customer to price reduc-tions after exceeding defined volume thresholds per year. Such variable considerations are estimated based on continuously updated volume projections. As it is common industry practice, most of the contracts have variable elements in the form of year-on-year price reductions or staggered re-bates. The Group has determined that the price reductions reflect the competition in the industry and therefore are not to be considered as a loyalty bonus. Revenue recognition is therefore based on the sales price for each delivery to the customer.Warranty obligationsThe Group generally provides for warranties for general repairs and does not provide extended warranties in its contracts with customers. As such, most existing warranties will be assurance-type warranties under IFRS 15, which will continue to be accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, consistent with its current practice.Incremental contract costsIncremental costs are costs that would not have been incurred had that individual contract not been obtained, e.g., nomination fees. These costs are recognized as an asset if they are expected to be recovered from the customer through the awarded contract.An asset recognized as part of the capitalization of contract costs is amortized on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates. In case of nomination fees, the recognized amortization for the period shall be pre-sented as a reduction of the external sales and booked on the appropriate income statement account.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-48-1": {
"value": "NOTE 4 CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTSIn application of its accounting policies the Group is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities which are not readily available from other sources. The estimates and judgments are based on historical experience and oth-er factors, including expectations of future events that are deemed to be reasonable under the circumstances. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongo-ing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.Critical judgments in applying accounting policiesThe following are the critical judgments that the Group has made in the process of applying the Group\u2019s accounting policies and that have the most significant effect on the amounts recognized in the financial state-ments.Lease extension and termination optionsThe Group has a number of leases with options to terminate early or ex-tend the term of the lease. When determining the lease liability of the Group, the following principles were applied to options. No leases will be terminated early as the leases are necessary for regular operations of the Group unless there are clear indications otherwise. All extension options on buildings and equipment used in production, sales and engineering have been included in the lease liability as these are core operations which require significant investment to move and are therefore reasona-bly certain to be kept in use for as long as possible under current condi-tions, unless there are clear indications otherwise. Leases used in ad-ministrative and supporting functions were determined to be more flexible and were therefore individually assessed by management to de-termine if they met the reasonably certain criteria.Incremental borrowing rate used to discount the lease paymentsMore than 90% of the value of right-of-use assets relate to buildings. As any lease building by any subsidiary (lessee) requires a guarantee from the Group, the credit standing of any lessee does not exceed the Group\u2019s credit standing.In addition, considering the average of the remaining lease term of all leases, the fixed coupon of the bond issued in 2018 was assessed to prop-erly reflect the incremental borrowing rate at the group level at the date of initial application of the IFRS 16 standard.A sensitivity analysis was performed on the lease portfolio to, and it was found that an increase in the IBR of 0.5% would result in a decrease in the Group's lease liability of approximately MEUR 2.9 with a de-crease of 0.5% having an approximately MEUR 3.0 increase in the lease liability.Consolidation of SPEOn 25 September 2020, the Company entered into an accounts receivable securitization program (the \u201cProgram\u201d) where trade receivables generat-ed by the Company\u2019s subsidiaries in the United States, Canada, Slovakia and Poland were sold to Kongsberg Automotive Finance B.V., a special purpose entity domiciled and incorporated in the Netherlands (the \u201cSPE\u201d). As sales of the Company\u2019s products to customers occurred, trade receivables were sold to the SPE at an agreed upon purchase price. Part of the consideration was received upfront in cash and part was deferred in the form of senior subordinated and junior subordinated loans notes is-sued by the SPE to the Parent Company and Kongsberg Automotive AS.In determining whether to consolidate the SPE, the Company has evalu-ated whether it has control over the SPE, in particular, whether it is ex-posed, or has rights, to variable returns from its involvement with the in-vestee and has the ability to affect those returns through its power over the investee.Receivables are sold to the SPE under a true sale opinion with legal interest transferred from the selling subsidiaries to the SPE. While the sale of receivables to the SPE is without credit recourse, the Company continues to be exposed to the variable returns from its involvement in the SPE as it is exposed to credit risk as a subordinated lender to the SPE and it earns a variable amount of remuneration as master servicer of the receivables, as well as any excess return from additional service fee, in-cluding the loss or gain due to the effect of foreign exchange rates.As master servicer, Company is responsible for the cash collection and management of any impaired receivables. Finacity, in addition to be-ing intermediate subordinated lender, is the backup servicer and has the unilateral right to remove the Company as master servicer and manage impaired receivables. Considering the risk exposure for each lender, it is not considered that Finacity has a risk exposure such as to be considered substantive. Therefore, the Company is considered to have control over the SPE as it is exposed to variable returns and has the ability to affect those returns through its power over the investee.As a result of consolidating the SPE, the trade receivables purchased by the SPE are included in the Company\u2019s consolidated statement of fi-nancial position, along with loans (see Note 22) and cash held by the SPE.Key sources of estimation uncertaintyThe following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.ImpairmentDetermining whether goodwill and other assets are impaired requires an estimation of the value-in-use of the cash-generating units to which these assets have been allocated. The value-in-use calculation requires the Group to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The cash-generating units in the Group are the business units (Pow-ertrain and Chassis segment: Driveline and On Highway; Specialty Prod-ucts segment: Fluid Transfer System, Couplings, and Off-Highway). The forecasts of future cash flows are based on the Group\u2019s best estimates of future revenues and expenses for the cash-generating units to which these assets have been allocated. A number of assumptions and esti-mates can have significant effects on these calculations and include pa-rameters such as macroeconomic assumptions, market growth, business volumes, margins, and cost effectiveness. Changes to any of these pa-rameters, following changes in the market conditions, competition, strategy or other factors, affect the forecasted cash flows and may result in impairment. The carrying amount of goodwill as at December 31, 2022 was MEUR 72.7 (2021: MEUR 84.2). No impairment losses were recognized in 2022 and 2021. Details of the impairment test are set out in note 16.Climate changeKongsberg Automotive faces both climate change related risks and op-portunities arising from climate change itself and from actions taken in climate change mitigating. These are embedded in the Company\u2019s risk management and business strategy. Two long-term strategic goals were identified: The commitment to purchase 100% renewable energy by 2030 and the commitment to shift entirely to carbon-neutral products by 2039. In 2022, KA took further action to facilitate achieving these goals and has continued to assess the impact of climate risk on the Company\u2019s operations and finances. The financial implications of risks of climate change can be classified into two types of risks: physical risks and transition risks. Physical risks are related to the increase and severity of extreme weather and long-term climate changes. Transition risks are related to the decarbonization including new technological advances and requirements imposed by regulators or public opinion. Both are considered in the Company\u2019s risk assessment as part of the annual budget process and in impairment test-ing at year end. There is still significant uncertainty about the future fi-nancial impact of climate risks and opportunities. During the budget process, several scenarios are considered, and the best estimate is in-cluded in the assumptions for the final budget.In addition to the annual assessment, climate change governance is embedded in the group\u2019s structure with operational and strategic cli-mate change issues raised being reviewed regularly by the designated bodies. As at year end 2022, climate risk changes have not resulted in adjust-ments to the useful lives of long-term assets. Further, climate related risks considerations have not resulted in adjustments of the carrying amounts of assets or liabilities.Recoverability of internally generated intangible assets \u2013 research and development expenditureSignificant investments are made towards product improvements and innovation to secure the Group\u2019s position in the market. Estimates and judgments used when deciding how the costs should be accounted (charged to the income statement or capitalized as an asset) will have a significant effect on the statement of comprehensive income and state-ment of financial position. Internally generated intangible assets are subject to impairment reviews as described in note 3.The carrying amount of internally generated intangible assets for patents and development expenditure at December 31, 2022 was MEUR 7.8 (2021: MEUR 7.8). Refer to notes 3 and 13 for further information.Deferred tax assetDeferred income tax assets are recognized at MEUR 9.9 (2021: MEUR 8.0) for tax losses carried forward only to the extent that realization of the re-lated benefit is probable. Several subsidiaries have losses carried forward on which they have recognized deferred tax assets. The probability of their realization is determined by applying a professional judgment to forecast cash flows. These cash flows are based on assumptions and esti-mates and, accordingly, changes to the forecasts may result in changes to deferred tax assets and tax positions. Refer to note 11 for further informa-tion.Discount rate used to determine the carrying amount of the Group\u2019s defined benefit obligationThe Projected Benefit Pension Obligation (PBO) for major pension plans is calculated by external actuaries using demographic assumptions based on the current population. A number of actuarial and financial pa-rameters are used as bases for these calculations. The most important fi-nancial parameter is the discount rate. Other parameters such as as-sumptions as to salary increases and inflation are determined based on the expected long-term development.",
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"pp-value-54-1": {
"value": "New and amended standards and interpretations not yet adoptedAt the date of the authorization of these financial statements, the Group has not applied the following new and revised IFRS Standards that have been issued but are not yet effective:\u2022 IFRS 17 Insurance Contracts and Amendments to IFRS 17 (effective from January 1, 2023),\u2022 Amendments to IAS 1 \u2013 Classification of liabilities as current or non-cur-rent (effective from January 1, 2023),\u2022 Amendments to IAS 1 and IFRS Practice Statement 2 \u2013 Disclosure of Ac-counting Policies (effective from January 1, 2023),\u2022 Amendment to IAS 8 \u2013 Definition of Accounting Estimate (effective from January 1, 2023),\u2022 Amendments to IAS 12 - Deferred tax related to assets and liabilities arising from a single transaction (effective from January 1, 2023),\u2022 Amendments to IFRS 10 and IAS 28 \u2013 Sale or Contribution of Assets be-tween an Investor and its Associate or Joint Venture (optional).The Group does not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Group in future periods.",
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"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "NOTE 5 NEW STANDARDS AND INTERPRETATIONSNew and amended standards and interpretationsThe Group applied for the first-time certain amendments to the stand-ards, which are effective for annual periods beginning on or after Janu-ary 1, 2022. The Group has not chosen to adopt early any standards, in-terpretations or amendments that have been issued but are not yet effective.New and amended IFRS standards that are effective for the current yearThe adoption of the following standards and interpretations has not had any material impact on the disclosures or on the amounts reported in these financial statements:\u2022 Amendments to IAS 37 - Onerous Contracts \u2013 Cost of Fulfilling a Contract,\u2022 Amendments to IAS 16 \u2013 Property, Plant and Equipment: Proceeds before Intended Use,\u2022 Amendments to IFRS 3 \u2013 Reference to the Conceptual Framework,\u2022 Annual Improvements to IFRS Standards 2018-2020.",
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"value": "NOTE 6 SUBSIDIARIESCOUNTRY OF ENTITY NAME INCORPORATION OWNERSHIP OWNED BY COMPANYKongsberg Automotive Ltda Brazil 100% xKongsberg Inc Canada 100%Kongsberg Automotive (Shanghai) Co Ltd China 100%Kongsberg Automotive (Wuxi) Ltd China 100% xShanghai Kongsberg Automotive Dong Feng Morse Co Ltd* China 75%Kongsberg Automotive SARL France 100% xKongsberg Driveline Systems SAS France 100%Kongsberg Raufoss Distribution SAS France 100%SCI Immobili\u00e8re La Clusienne France 100%Kongsberg 1 GmbH Germany 100%Kongsberg Actuation Systems GmbH Germany 100%Kongsberg Automotive GmbH Germany 100%Kongsberg Driveline Systems GmbH Germany 100%Kongsberg Actuation Systems Ltd Great Britain 100%Kongsberg Automotive Ltd Great Britain 100%CTEX Seat Comfort (Holding) Ltd Great Britain 100% xKongsberg Power Products Systems Ltd Great Britain 100%Kongsberg Automotive Hong Kong Ltd Hong Kong 100%Kongsberg Automotive (India) Private Ltd India 100% xKongsberg Automotive Driveline System India Ltd India 100% xKongsberg Automotive Technology Center India Private Ltd India 100%Kongsberg Automotive Japan KK Japan 100% xKongsberg Automotive Ltd Korea 100% xKongsberg Driveline Systems S. de RL de CV Mexico 100%Kongsberg Fluid Transfer Systems, S. de R.L. de CV Mexico 100%Kongsberg Actuation Systems BV Netherlands 100%Kongsberg Automotive AS Norway 100%Kongsberg Automotive Holding 2 AS Norway 100% xKongsberg Automotive Sp. z.o.o Poland 100%Kongsberg Automotive s.r.o Slovakia 100%Kongsberg Actuation Systems SL Spain 100%Kongsberg Automotive AB Sweden 100%Kongsberg Power Products Systems AB Sweden 100%KA Group AG Switzerland 100%Kongsberg Driveline Systems I LLC. US 100%Kongsberg Actuation Systems II LLC. US 100%Kongsberg Holding III Inc. US 100%Kongsberg Automotive Inc. US 100%Kongsberg Power Products Systems I LLC. US 100%Kongsberg Automotive Finance BV** Netherlands 100%Entities divested in 2022:Shanghai Lone Star Cable Co Ltd China 100% Divested in 2022***Kongsberg Interior Systems Kft Hungary 100% Divested in 2022***Kongsberg Automotive S. de RL de CV Mexico 100% Divested in 2022***Kongsberg Interior Systems S. de RL de CV Mexico 100% Divested in 2022***Kongsberg Interior Systems II LLC. US 100% Divested in 2022****Non-controlling interest refers to the 25% not owned of Shanghai Kongsberg Automotive Dong Feng Morse Co Ltd**Special Purpose Entity (the \u201cSPE\u201d) \u2013 consolidation is based on the assessment of control according to IFRS 10 (for further information see note 4)***For more information, please see note 12.",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-56-1": {
"value": "NOTE 7 SEGMENT INFORMATIONOperating segmentsAs of December 31, 2022, the Group had three reportable segments, which are the strategic business segments: Interior, Powertrain & Chas-sis and Specialty Products. Following the signing of the sale and purchase agreements in Octo-ber 2021, the Interior segment was classified as held for sale and as a dis-continued operation (see note 12). The cable-related part of the Specialty Products segment is also included in the disposal group held for sale and the discontinued operation. On February 28, 2022, and April 6, 2022, Kongsberg Automotive successfully completed the sale of the Interior Comfort Systems (ICS) and the Light Duty Cable (LDC), respectively. With the completion of the latter, Kongsberg Automotive has divested the Interior segment in its entirety which resulted in the full derecogni-tion of the assets and liabilities previously classified as held for sale.The strategic business areas (segments) offer different products and services and are managed separately because they require different tech-nology and marketing strategies. The Group\u2019s risks and rates of return are affected predominantly by differences in the products manufac-tured. The segments have different risk profiles in the short-term per-spective, but over a long-term perspective the profiles are considered to be the same. The Group\u2019s Executive Committee (led by the CEO) reviews the internal management reports from all strategic business areas on a monthly basis. Information regarding the results of each reportable segment is in-cluded below. Performance is measured by EBITDA and EBIT as included in the internal management reports issued on a monthly basis. Segment EBIT is used to measure performance as management believes that such information is the most relevant in evaluating the results of the segments (also relative to other entities that operate within these industries).Sales transactions and cost allocations between the business units are based on the arm\u2019s length principle. The results for each segment and the capital allocation elements comprise both items that are directly related to and recorded within the segment, as well as items that are allocated based on reasonable allocation keys.The following summary describes the operations of each of the Group\u2019s reportable segments (not classified as discontinued operation as of December 31, 2022):Powertrain & ChassisPowertrain & Chassis is a global Tier 1 supplier of driver control and driveline products to the passenger and commercial vehicle automotive markets. The portfolio includes custom-engineered cable controls and complete shift systems, clutch actuation systems, vehicle dynamics, shift cables, and shift towers for transmissions.Specialty productsThe Specialty Products segment designs and manufactures fluid han-dling systems for both the automotive and commercial vehicle markets, couplings systems for compressed-air circuits in heavy-duty vehicles, operator control systems for power sports construction, agriculture, out-door power equipment and power electronics products.2022INTERIOR POWERTRAIN & SPECIALTY MEURPRODUCTSCHASSISPRODUCTS OTHERS* TOTAL GROUPProduct sales 60.4 456.7 437.1 0.0 954.2 Tooling 1.1 6.0 5.6 0.0 12.7 Engineering 0.7 2.8 2.1 0.0 5.6 Other income 1.6 0.5 0.4 0.0 2.5 Operating revenues 63.8 466.0 445.2 0.0 975.0 Revenues from discontinued operation 63.8 0.0 5.6 0.0 69.4 Revenues from continuing operation 0.0 466.0 439.6 0.0 905.6 EBITDA 16.3 31.4 100.1 (33.1) 114.7 Depreciation (0.2) (17.4) (13.8) (1.8) (33.2)Amortization 0.0 (1.3) (0.6) 0.0 (1.9)Operating (loss) / profit (EBIT) 16.1 12.7 85.7 (34.9) 79.6 Operating (loss) / profit (EBIT) from discontinued operation 15.7 0.0 0.8 0.0 16.5 Operating (loss) / profit (EBIT) from continuing operation 0.4 12.7 84.9 (34.9) 63.1 Impairment losses, thereof: 0.0 (1.3) 0.0 0.0 (1.3) \u2012 allocated to assets other than goodwill 0.0 (1.3) 0.0 0.0 (1.3)Timing of revenue recognitionPerformance obligations satisfied at a point in time 0.0 466.0 439.6 0.0 905.6 Assets and liabilitiesGoodwill 0.0 16.7 55.9 0.0 72.6 Other intangible assets 0.0 4.5 1.5 0.1 6.1 Property, plant and equipment 0.0 66.5 65.6 1.5 133.6 Right-of-use assets 0.0 30.1 26.5 4.1 60.7 Inventories 0.0 39.8 56.7 0.0 96.5 Trade receivables 1.2 104.0 60.6 0.7 166.5 Other assets 0.0 0.6 4.9 0.0 5.5 Segment assets 1.2 262.2 271.7 6.4 541.5 Unallocated assets 256.4 256.4 Total assets 1.2 262.2 271.7 262.8 797.9 Trade payables 2.3 60.8 49.4 9.5 122.0 Non-current lease liabilities 0.0 30.3 26.9 3.2 60.4 Current lease liabilities 0.0 5.8 2.3 1.2 9.3 Segment liabilities 2.3 96.9 78.6 13.9 191.7 Unallocated liabilities 325.7 325.7 Total liabilities 2.3 95.9 78.6 339.6 517.4 Total equity 280.5 280.5 Total equity and liabilities 2.3 96.9 78.6 620.1 797.9 Capital expenditure (2.5) (12.3) (14.0) (0.1) (28.9)*The column \u201cOthers\u201d mainly includes corporate expenses and balance sheet items related to tax, pension, and financing. See next section for specification of unallocated assets and liabilities.For segment reporting purposes, the revenues are only external reve-nues; the related expenses are adjusted accordingly. The EBIT thus ex-cludes IC profit.2021INTERIOR POWERTRAIN & SPECIALTY MEURPRODUCTSCHASSISPRODUCTS OTHERS* TOTAL GROUPProduct sales 314.7 414.0 408.1 0.0 1,136.7 Tooling 4.1 11.2 4.5 0.0 19.8 Engineering 3.2 4.0 1.2 0.0 8.4 Other income 1.0 0.7 0.2 0.0 1.9 Operating revenues 323.0 429.9 413.9 0.0 1,166.8 Revenues from discontinued operation 314.7 0.0 20.8 0.0 335.4 Revenues from continuing operation 8.4 429.9 393.2 0.0 831.4 EBITDA (11.4) 42.4 66.1 (25.7) 71.5 Depreciation (14.4) (15.4) (12.4) (1.6) (43.8)Amortization (0.2) (2.2) (0.3) (0.2) (2.9)Operating (loss) / profit (EBIT) (26.0) 24.8 53.4 (27.5) 24.7 Operating (loss) / profit (EBIT) from discontinued operation (27.4) 0.0 5.0 (0.4) (22.8)Operating (loss) / profit (EBIT) from continuing operation 1.4 24.8 48.4 (27.1) 47.5 Timing of revenue recognitionPerformance obligations satisfied at a point in time 8.4 429.9 393.2 0.0 831.4 Assets and liabilitiesGoodwill 0.0 16.9 67.3 0.0 84.2 Other intangible assets 0.0 5.0 0.8 0.1 5.9 Property, plant and equipment 0.7 68.1 70.8 1.1 140.7 Right-of-use assets 0.0 30.0 24.7 11.9 66.6 Inventories 0.8 38.4 55.0 0.0 94.1 Trade receivables 63.1 96.5 71.4 0.0 230.9 Other assets 0.1 2.1 6.6 0.0 8.8 Segment assets 64.6 256.9 296.4 13.1 631.1 Unallocated assets 115.5 115.5Assets held for sale 223.4 0.0 6.6 8.2 238.2Total assets 288.0 256.9 303.0 136.9 984.8 Trade payables 42.2 52.3 42.9 6.0 143.5 Non-current lease liabilities 0.0 31.5 24.1 11.1 66.7 Current lease liabilities 0.0 4.4 2.4 1.6 8.4 Segment liabilities 42.2 88.1 69.4 18.7 218.5 Unallocated liabilities 429.9 429.9 Liabilities directly associated with the assets held for sale 70.7 0.0 0.0 0.1 70.8 Total liabilities 112.9 88.1 69.4 448.8 719.3 Total equity 265.6 265.6 Total equity and liabilities 112.9 88.1 69.4 714.4 984.8 Capital expenditure (16.6) (10.3) (16.5) (0.3) (43.7)* The column \u201cOthers\u201d mainly includes corporate expenses and balance sheet items related to tax, pension, and financing. See next section for specification of unallocated assets and liabilities.For segment reporting purposes, the revenues are only external reve-nues; the related expenses are adjusted accordingly. The EBIT thus ex-cludes IC profit.Operating segments \u2013 reconciliation to total assetsMEUR 2022 2021Segment assets of reportable segments 535.1 618.0 Assets of segment Other 6.4 13.1 Assets held for sale 0.0 238.2 Unallocated assets include:Deferred tax assets 14.3 31.3 Other non-current assets 0.8 1.6 Cash and cash equivalents 212.9 51.3 Other current receivables 28.4 31.3 Total assets of the group 797.9 984.8 Operating segments \u2013 reconciliation to total liabilitiesMEUR 2022 2021Trade payables of reportable segments 112.5 137.5 Non-current lease liabilities of reportable segments 57.2 55.6 Current lease liabilities of reportable segments 8.1 6.8 Liabilities of segment Other 13.9 18.7 Liabilities directly associated with the assets held for sale 0.0 70.8 Unallocated liabilities include:Deferred tax liabilities 24.2 27.0 Retirement benefit obligations 12.5 19.0 Interest-bearing loans and borrowings 197.9 272.1 Other non-current interest-free liabilities 8.0 1.0 Bank overdrafts 0.0 0.6 Other current interest-bearing liabilities 0.0 20.0 Current income tax liabilities 7.8 4.2 Other short term liabilities 75.3 86.0 Total liabilities of the group 517.4 719.3 Operating segments \u2013 geographical areasThe following segmentation of the Group\u2019s geographical sales to external customers is based on the geographical locations of the customers. The segmentation of non-current assets is based on the geographical loca-tions of its subsidiaries. Non-current assets comprise intangible assets (including goodwill), right-of-use assets, and property, plant, and equip-ment.Sales to external customers by geographical locationMEUR 2022 % 2021 %Europe 364.4 40% 331.9 40%North America 309.7 34% 298.0 36%South America 80.3 9% 26.4 3%Asia 146.9 16% 170.8 20%Other 4.3 1% 4.3 1%Revenues from continuing operation 905.6 831.4 Revenues from discontinued operation 69.4 335.4 Total operating revenues 975.0 1,166.8 Intangible assets, PP&E, and RoU by geographical locationMEUR 2022 % 2021 %Europe 152.5 56% 167.1 56%North America 88.9 33% 93.4 31%South America 2.9 1% 3.0 1%Asia 28.7 10% 33.8 11%Total Intangible assets, PP&E and RoU \u2013 Continuing operation 273.0 297.3 Total Intangible assets, PP&E and RoU \u2013 Classified as assets held for sale 0.0 150.3 Total Intangible assets, PP&E and RoU 273.0 447.6 Major customersIncluded are revenues from continuing operations of MEUR 74.7 (2021: MEUR 83.2) in 2022 which arose from sales to the Group\u2019s largest cus-tomer. No other single customer contributed 10% or more to the Group\u2019s revenues from continuing operations either in 2022 or in 2021.",
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"pp-value-62-1": {
"value": "NOTE 8 SALARIES AND SOCIAL EXPENSESSpecification of salaries and social expenses as recognized in the statement of comprehensive incomeMEUR 2022 2021Wages and salaries 178.2 165.6 Social security tax 28.5 27.8 Pension cost, defined benefit plans 1.2 0.8 Pension cost, defined contribution plans 9.0 11.8 Other employee-related expenses* 36.8 29.3 Government support \u2013 wages and salaries (0.4) (2.4)Total salaries and social expenses 253.3 232.9 *Other employee-related expenses include bonus costs.As of December 31, 2022, the Group had 5,270 employees, while as of De-cember 31, 2021, the number of employees was 5,624 (excluding employ-ees from discontinued operation in 2021).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-63-1": {
"value": "NOTE 9 OTHER INCOME AND OTHER OPERATING EXPENSES Specification of other income as recognized in the statement of comprehensive incomeMEUR 2022 2021Gain on external sale of non-current assets 0.0 0.1 Gain on sale of major operations 41.1 0.0Corporate service income 3.1 0.0Total other income 44.2 0.1Gain on sale of major operations \u2012 Divesture of part of Off-Highway businessOn August 8, 2022, Kongsberg Automotive (KA) and BRP entered into a sale and purchase agreement to sell part of the Shawinigan plant of KA\u2019s Off-Highway business for a total enterprise value of MCAD 136.0 (MEUR 104.0). However, this transaction does not fulfill the requirements to be presented as discontinued operation. On October 3, 2022, Kongsberg Au-tomotive (KA) has successfully completed the sale of a part of the Shaw-inigan plant of KA\u2019s Off-Highway business to BRP for a total enterprise value of MCAD 136.0 (MEUR 104.0).Based on the final purchase price proceeds, the gain before tax on this sale transaction amounted to MEUR 41.1.Corporate service incomeAfter the completion of the sale transactions of the Interior segment (see note 12) and the sale of part of the Shawinigan plant of Off-Highway business (see above), Kongsberg Automotive and the Buyer Parties have entered into the Transition Services Agreements in which the Buyer Par-ties expressed the need to obtain the use of certain services from Kongs-berg Automotive for a transition period after the completion of the sale transactions to effectuate an orderly transition of the operations and permit the Buyer Parties the opportunity to obtain alternative sources to provide such services after the transition period. Main services to be provided by Kongsberg Automotive were: (1) ERP support and hosting, (2) IT infrastructure and security support, (3) Finance services, (4) HR Payroll services and other services. For the provision of those services the Buyer Parties were obliged to pay all fees in full on the terms provid-ed under the Transition Services Agreements.Specification of other operating expenses as recognized in the statement of comprehensive incomeMEUR 2022 2021Operating expensesFreight, packaging and customs duties charges 46.3 42.3 Facility costs 13.4 9.4 Consumables 24.8 25.1 Repairs and maintenance 14.2 11.9 Service costs / External services 7.5 8.4 Other costs 13.0 11.1 Government support \u2013 rent and other costs (0.3) 0.0 Administrative expensesUtilities 1.8 1.3 Service costs / External services 28.4 26.7 Consumables 4.9 5.3 Travel costs 1.9 1.0 Other costs 9.5 0.1 Total other operating expenses 165.4 142.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-63-2": {
"value": "NOTE 9 OTHER INCOME AND OTHER OPERATING EXPENSES Specification of other income as recognized in the statement of comprehensive incomeMEUR 2022 2021Gain on external sale of non-current assets 0.0 0.1 Gain on sale of major operations 41.1 0.0Corporate service income 3.1 0.0Total other income 44.2 0.1Gain on sale of major operations \u2012 Divesture of part of Off-Highway businessOn August 8, 2022, Kongsberg Automotive (KA) and BRP entered into a sale and purchase agreement to sell part of the Shawinigan plant of KA\u2019s Off-Highway business for a total enterprise value of MCAD 136.0 (MEUR 104.0). However, this transaction does not fulfill the requirements to be presented as discontinued operation. On October 3, 2022, Kongsberg Au-tomotive (KA) has successfully completed the sale of a part of the Shaw-inigan plant of KA\u2019s Off-Highway business to BRP for a total enterprise value of MCAD 136.0 (MEUR 104.0).Based on the final purchase price proceeds, the gain before tax on this sale transaction amounted to MEUR 41.1.Corporate service incomeAfter the completion of the sale transactions of the Interior segment (see note 12) and the sale of part of the Shawinigan plant of Off-Highway business (see above), Kongsberg Automotive and the Buyer Parties have entered into the Transition Services Agreements in which the Buyer Par-ties expressed the need to obtain the use of certain services from Kongs-berg Automotive for a transition period after the completion of the sale transactions to effectuate an orderly transition of the operations and permit the Buyer Parties the opportunity to obtain alternative sources to provide such services after the transition period. Main services to be provided by Kongsberg Automotive were: (1) ERP support and hosting, (2) IT infrastructure and security support, (3) Finance services, (4) HR Payroll services and other services. For the provision of those services the Buyer Parties were obliged to pay all fees in full on the terms provid-ed under the Transition Services Agreements.Specification of other operating expenses as recognized in the statement of comprehensive incomeMEUR 2022 2021Operating expensesFreight, packaging and customs duties charges 46.3 42.3 Facility costs 13.4 9.4 Consumables 24.8 25.1 Repairs and maintenance 14.2 11.9 Service costs / External services 7.5 8.4 Other costs 13.0 11.1 Government support \u2013 rent and other costs (0.3) 0.0 Administrative expensesUtilities 1.8 1.3 Service costs / External services 28.4 26.7 Consumables 4.9 5.3 Travel costs 1.9 1.0 Other costs 9.5 0.1 Total other operating expenses 165.4 142.5 ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-68-1": {
"value": "NOTE 10 FINANCIAL ITEMSSpecification of financial items as recognized in the statement of comprehensive incomeMEUR 2022 2021Change in fair value of investments 0.6 0.0 Foreign currency gains* 2.4 12.0 Interest income 1.1 0.1 IFRS 16 interest income 0.4 0.0 Other financial income 0.5 0.0 Total financial income 5.0 12.1 Interest expense (12.0) (15.0)IFRS 16 interest expense (4.6) (3.9)Foreign currency losses* 0.0 0.0 Account receivables securitization \u2013 expense (1.0) (1.2)Other financial expenses (4.2) (1.5)Total financial expenses (21.8) (21.6)Total financial items (16.8) (9.5)*Includes realized currency gain of MEUR 2.8 and unrealized currency loss of MEUR 0.4 (2021: realized currency gain of MEUR 0.5 and unrealized currency gain of MEUR 11.5) ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-1": {
"value": "NOTE 11 TAXESTax recognized in statement of comprehensive incomeThe major components of income tax expense:MEUR 2022 2021Current tax on profits for the year* (19.3) (11.5)Adjustments in respect of prior years \u2013 current tax 7.0 2.3 Total current tax (12.3) (9.2)Current year change in deferred tax (14.3) (3.5)Impact of changes in tax rates (0.3) (1.2)Adjustments in respect of prior years \u2013 deferred tax 1.4 4.4 Total change in deferred tax (13.2) (0.3)Total income tax (expense) / credit (25.5) (9.5)*Includes withholding tax. Further details can be found in table below.Tax recognized in other comprehensive incomeMEUR 2022 2021Tax on pension remeasurement (1.5) 0.0 Tax in other comprehensive income (1.5) 0.0 Reconciliation of Norwegian nominal statutory tax rate to effective tax rateMEUR 2022 2021Profit / (loss) before taxes 46.3 38.0 Expected tax calculated at Norwegian tax rate (10.0) (8.2)Other permanent differences / currency 3.6 (0.7)Effect of withholding tax (3.4) (2.5)Foreign tax rate differential (1.8) 0.2 Impact of changes in tax rates and legislation (0.3) (1.2)Losses not recognized as deferred tax assets (11.9) (3.7)Write down of deferred tax assets (5.5) 0.0 Adjustments in respect of prior years and other adjustments 3.8 6.6Income tax (expense) / credit (25.5) (9.5)Average effective tax rate 55% 25%Tax recognized in the statement of financial positionCurrent income taxMEUR 2022 2021Current income tax receivables* 2.7 2.4 Current income tax liabilities (7.8) (4.2)Total (5.1) (1.8)*Included under \u201cTrade and other receivables\u201d.Deferred taxMEUR 2022 2021Deferred tax assets 14.8 31.3 Deferred tax liabilities (24.7) (27.0)Total (9.9) 4.3 Due to Norwegian group contribution, there is a reclassification between current tax and deferred tax of 5.8 MEUR.Specification of deferred tax assets / (liabilities) recognized in the statement of financial positionFX DIFF 2022AND RECLAS- SIFICATION OPENING CHARGED CHANGES DUE TO GROUP CLOSING MEURBALANCETO INCOMEIN RATE OCI CONTRIBUTION BALANCE Property, plant and equipment (2.3) 2.6 0.1 0.0 0.9 1.3 Intangible assets (6.2) (5.3) 0.1 0.0 (0.2) (11.6)Leases 1.9 (0.5) 0.0 0.0 0.0 1.4 Retirement benefits obligations 3.5 0.6 0.0 (1.5) (1.2) 1.4 Losses carried forward 8.0 7.8 (0.3) 0.0 (5.6) 9.9 Trade receivables 4.5 (1.9) 0.0 0.0 (0.1) 2.5 Accrued expenses 3.6 0.3 0.0 0.0 0.3 4.2 Accrued interest 1.6 (0.5) (0.1) 0.0 0.2 1.2 Unrealized exchange differences on long-term receivables / payables (22.7) (5.8) 0.0 0.0 1.3 (27.2)Other temporary differences 12.4 (5.1) (0.1) 0.0 (0.2) 7.0 Net deferred tax assets / (liabilities) 4.3 (7.8) (0.3) (1.5) (4.6) (9.9)FX DIFF 2021AND RECLAS- SIFICATION OPENING CHARGED CHANGES DUE TO GROUP CLOSING MEURBALANCETO INCOMEIN RATE OCI CONTRIBUTION BALANCE Property. plant and equipment 1.2 (3.3) (0.1) 0.0 (0.1) (2.3)Intangible assets (2.8) (3.2) 0.0 0.0 (0.3) (6.2)Leases 1.8 0.1 0.0 0.0 0.0 1.9 Retirement benefits obligations 3.5 0.0 0.0 0.0 0.0 3.5 Losses carried forward 6.7 3.4 0.0 0.0 (2.1) 8.0 Trade receivables 3.8 0.6 (0.1) 0.0 0.2 4.5 Accrued expenses 2.5 1.3 (0.5) 0.0 0.3 3.6 Accrued interest 1.4 0.0 0.0 0.0 0.1 1.6 Unrealized exchange differences on long-term receivables / payables (19.0) (2.7) 0.0 0.0 (1.0) (22.7)Other temporary differences 8.0 4.6 (0.5) 0.0 0.3 12.4 Net deferred tax assets / (liabilities) 7.1 0.8 (1.2) 0.0 (2.6) 4.3 Measurement of deferred taxesDeferred tax assets and liabilities are measured at the tax rates enacted.Limitation and assumptions for the utilization of losses carried forward and deferred tax assetsThe carrying amount of deferred tax assets is reviewed at each balance sheet date and recognized for unused tax losses and unused tax credits to the extent that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. As part of the review, the Group conducts comprehensive analyses of future profits within the legal entity as well as considering possibilities for utilization within the Group. As at the year-end, the estimates indicated that tax losses at MEUR 34.9 will not be deductible within the foreseeable future, resulting from a change of tax positions not recognized of MEUR 16.6 in the current year.Tax positions not recognizedMEUR 2022 2021Tax positions not recognized 34.9 18.3 Total 34.9 18.3 Remaining lifetime of tax losses (gross tax value)MEUR 2022 2021Less than five years 5.6 2.5 5\u201310 years 16.3 4.7 10\u201315 years 0.0 0.0 Without time limit 24.0 18.4 Total 45.9 25.6 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-2": {
"value": "NOTE 11 TAXESTax recognized in statement of comprehensive incomeThe major components of income tax expense:MEUR 2022 2021Current tax on profits for the year* (19.3) (11.5)Adjustments in respect of prior years \u2013 current tax 7.0 2.3 Total current tax (12.3) (9.2)Current year change in deferred tax (14.3) (3.5)Impact of changes in tax rates (0.3) (1.2)Adjustments in respect of prior years \u2013 deferred tax 1.4 4.4 Total change in deferred tax (13.2) (0.3)Total income tax (expense) / credit (25.5) (9.5)*Includes withholding tax. Further details can be found in table below.Tax recognized in other comprehensive incomeMEUR 2022 2021Tax on pension remeasurement (1.5) 0.0 Tax in other comprehensive income (1.5) 0.0 Reconciliation of Norwegian nominal statutory tax rate to effective tax rateMEUR 2022 2021Profit / (loss) before taxes 46.3 38.0 Expected tax calculated at Norwegian tax rate (10.0) (8.2)Other permanent differences / currency 3.6 (0.7)Effect of withholding tax (3.4) (2.5)Foreign tax rate differential (1.8) 0.2 Impact of changes in tax rates and legislation (0.3) (1.2)Losses not recognized as deferred tax assets (11.9) (3.7)Write down of deferred tax assets (5.5) 0.0 Adjustments in respect of prior years and other adjustments 3.8 6.6Income tax (expense) / credit (25.5) (9.5)Average effective tax rate 55% 25%Tax recognized in the statement of financial positionCurrent income taxMEUR 2022 2021Current income tax receivables* 2.7 2.4 Current income tax liabilities (7.8) (4.2)Total (5.1) (1.8)*Included under \u201cTrade and other receivables\u201d.Deferred taxMEUR 2022 2021Deferred tax assets 14.8 31.3 Deferred tax liabilities (24.7) (27.0)Total (9.9) 4.3 Due to Norwegian group contribution, there is a reclassification between current tax and deferred tax of 5.8 MEUR.Specification of deferred tax assets / (liabilities) recognized in the statement of financial positionFX DIFF 2022AND RECLAS- SIFICATION OPENING CHARGED CHANGES DUE TO GROUP CLOSING MEURBALANCETO INCOMEIN RATE OCI CONTRIBUTION BALANCE Property, plant and equipment (2.3) 2.6 0.1 0.0 0.9 1.3 Intangible assets (6.2) (5.3) 0.1 0.0 (0.2) (11.6)Leases 1.9 (0.5) 0.0 0.0 0.0 1.4 Retirement benefits obligations 3.5 0.6 0.0 (1.5) (1.2) 1.4 Losses carried forward 8.0 7.8 (0.3) 0.0 (5.6) 9.9 Trade receivables 4.5 (1.9) 0.0 0.0 (0.1) 2.5 Accrued expenses 3.6 0.3 0.0 0.0 0.3 4.2 Accrued interest 1.6 (0.5) (0.1) 0.0 0.2 1.2 Unrealized exchange differences on long-term receivables / payables (22.7) (5.8) 0.0 0.0 1.3 (27.2)Other temporary differences 12.4 (5.1) (0.1) 0.0 (0.2) 7.0 Net deferred tax assets / (liabilities) 4.3 (7.8) (0.3) (1.5) (4.6) (9.9)FX DIFF 2021AND RECLAS- SIFICATION OPENING CHARGED CHANGES DUE TO GROUP CLOSING MEURBALANCETO INCOMEIN RATE OCI CONTRIBUTION BALANCE Property. plant and equipment 1.2 (3.3) (0.1) 0.0 (0.1) (2.3)Intangible assets (2.8) (3.2) 0.0 0.0 (0.3) (6.2)Leases 1.8 0.1 0.0 0.0 0.0 1.9 Retirement benefits obligations 3.5 0.0 0.0 0.0 0.0 3.5 Losses carried forward 6.7 3.4 0.0 0.0 (2.1) 8.0 Trade receivables 3.8 0.6 (0.1) 0.0 0.2 4.5 Accrued expenses 2.5 1.3 (0.5) 0.0 0.3 3.6 Accrued interest 1.4 0.0 0.0 0.0 0.1 1.6 Unrealized exchange differences on long-term receivables / payables (19.0) (2.7) 0.0 0.0 (1.0) (22.7)Other temporary differences 8.0 4.6 (0.5) 0.0 0.3 12.4 Net deferred tax assets / (liabilities) 7.1 0.8 (1.2) 0.0 (2.6) 4.3 Measurement of deferred taxesDeferred tax assets and liabilities are measured at the tax rates enacted.Limitation and assumptions for the utilization of losses carried forward and deferred tax assetsThe carrying amount of deferred tax assets is reviewed at each balance sheet date and recognized for unused tax losses and unused tax credits to the extent that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. As part of the review, the Group conducts comprehensive analyses of future profits within the legal entity as well as considering possibilities for utilization within the Group. As at the year-end, the estimates indicated that tax losses at MEUR 34.9 will not be deductible within the foreseeable future, resulting from a change of tax positions not recognized of MEUR 16.6 in the current year.Tax positions not recognizedMEUR 2022 2021Tax positions not recognized 34.9 18.3 Total 34.9 18.3 Remaining lifetime of tax losses (gross tax value)MEUR 2022 2021Less than five years 5.6 2.5 5\u201310 years 16.3 4.7 10\u201315 years 0.0 0.0 Without time limit 24.0 18.4 Total 45.9 25.6 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-74-1": {
"value": "Results of discontinued operationINTERIOR INTERIOR COMFORT LIGHT DUTY COMFORT LIGHT DUTY MEURSYSTEMCABLE* 2022SYSTEMCABLE* 2021Operating revenues 48.1 21.3 69.4 259.8 75.6 335.4 Other income 29.2 (0.7) 28.5 0.0 0.0 0.0Operating expensesRaw material expenses (1.8) 0.7 (1.1) (157.7) (39.2) (196.9)Change in inventories (25.1) (10.8) (35.9) 9.1 5.0 14.1 Salaries and social expenses (13.5) (6.7) (20.2) (72.0) (20.9) (92.9)Other operating expenses (15.0) (8.8) (23.8) (46.0) (21.9) (67.9)Depreciation (0.2) 0.0 (0.2) (12.4) (2.1) (14.5)Amortization 0.0 0.0 0.0 (0.2) 0.0 (0.2)Total operating expenses (58.2) (25.6) (83.8) (279.2) (79.0) (358.2)Operating profit / (loss) 21.5 (5.0) 16.5 (19.4) (3.4) (22.8)Financial itemsFinancial income 2.2 0.0 Financial expenses (0.4) (2.6)Net financial items 1.8 (2.6)Profit / (loss) before taxes 18.3 (25.4)Income taxes (12.4) 2.4 Net profit / (loss) from discontinued operation 5.9 (23.0)Translation differences on foreign discontinued operation 5.6 Basic earnings per share. Euros 0.01 (0.02)Diluted earnings per share. Euros 0.01 (0.02)Cash flows from (used by) discontinued operationINTERIOR INTERIOR COMFORT LIGHT DUTY COMFORT LIGHT DUTY MEURSYSTEMCABLE* 2022SYSTEMCABLE* 2021Net cash flow from (used by) operating activities 45.8 (7.9) 37.9 (15.7) (4.9) (20.6)Net cash flow from (used by) investing activities 128.2 35.8 164.0 (14.5) (2.1) (16.6)Net cash flow used by financing activities (1.3) (0.5) (1.8) (7.2) (1.9) (9.1)Net cash flows for the year 172.7 27.4 200.1 (37.4) (8.9) (46.3)*includes the cable-related part of the Off-Highway business. NOTE 12 DISCONTINUED OPERATION & ASSETS AND LIABILITIES OF DISPOSAL GROUP CLASSIFIED AS HELD FOR SALEDescriptionDivesture of ICS and LDC businessesOn October 28, 2021, two separate sale and purchase agreements were signed to sell the Interior Comfort System business and the Light Duty Cable business with the cable-related part of its Off-Highway business. As these businesses represent a separate major line of Kongsberg Auto-motive Group, they are presented as a discontinued operation.On February 28, 2022, Kongsberg Automotive has successfully com-pleted the sale of its Interior Comfort Systems (ICS) business unit to Lear Corporation for an enterprise value of MEUR 175.0. Proceeds from the true-up were received in October 2022.On April 6, 2022, Kongsberg Automotive successfully completed the sale of its Light Duty Cable (LDC) business unit to Suprajit Engineering Limited for an enterprise value of MEUR 37.7. As of December 31, 2022, the LDC sale transaction to Suprajit was not yet fully concluded.The 2022 net profit from discontinued operation of MEUR 5.9 (2021: loss of MEUR 23.0) contains the gain before tax and realization of histor-ical translation differences on the ICS and LDC sale of MEUR 28.5. Tax expense in 2022 was impacted by the valuation allowance on losses not usable in discontinued business. The profit from the discontinued opera-tion is attributable entirely to the owners of the Company.Details of the sale of the Interior segmentINTERIOR COMFORT LIGHT DUTY MEURSYSTEMCABLE* 2022Consideration received 170.2 37.1 207.3 Enterprise value of the sold companies (5.6) (37.8) (43.4)Goodwill (3.3) 0.0 (3.3)Fixed assets (95.6) 0.0 (95.6)Inventory (28.8) 0.0 (28.8)Other net working capital (7.8) 0.0 (7.8)Carrying amount of net assets sold (141.0) (38.8) (179.8)Gain / (loss) on sale before income tax and realisation of historical translation differences 29.2 (0.7) 28.5 Income tax expense on gain (7.3) (0.9) (8.2)Realisation of historical translation differences 1.4 1.2 2.6 Gain / (loss) on sale after income tax and realisation of historical translation differences 23.3 (0.4) 22.9 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-79-1": {
"value": "Assets and liabilities of disposal group held for saleAs of December 31, 2021, the disposal group comprised the following ass ets and liabilities:INTERIOR COMFORT LIGHT DUTY MEURSYSTEMCABLE* 2021AssetsNon-current assetsDeferred tax assets 11.8 0.0 11.8 Intangible assets including goodwill 4.6 1.8 6.4 Property, plant and equipment 97.9 8.9 106.9 Right-of-use assets 32.9 4.1 37.0 Other non-current assets 6.3 0.5 6.8 Total non-current assets 153.5 15.3 168.9 Current assetsInventories 24.3 12.3 36.6 Trade and other receivables 1.1 15.2 16.3 Cash and cash equivalents 0.0 6.9 6.9 Other current assets 7.0 2.5 9.5 Total current assets 32.4 36.9 69.3 Total Assets held for sale 185.9 52.3 238.2 LiabilitiesNon-current liabilitiesNon-current lease liabilities 29.2 1.9 31.1 Total non-current liabilities 29.2 1.9 31.1 Current liabilitiesCurrent lease liabilities 4.2 1.7 5.9 Current income tax liabilities 0.8 0.0 0.8 Trade and other payables 20.1 12.9 33.0 Total current liabilities 25.1 14.6 39.7 Total Liabilities directly associated with the assets held for sale 54.3 16.5 70.8 *includes the cable-related part of the Off-Highway business. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-80-1": {
"value": "NOTE 13 INTANGIBLE ASSETSCUSTOMER PATENTS AND SOFTWARE AND MEUR GOODWILLRELATIONSHIPSDEVELOPMENTOTHER TOTALCost 162.1 90.7 55.2 14.8 322.8 Accumulated amortization / impairment (76.7) (90.6) (48.8) (13.5) (229.6)Net Book value at 31.12.2020 85.4 0.1 6.4 1.3 93.2 Cost at 01.01.2021 162.1 90.7 55.2 14.8 322.8 Additions 0.0 0.0 1.0 0.5 1.5 Disposals accumulated cost 0.0 0.0 0.0 (0.4) (0.4)Reclassification to assets held for sale (56.1) (21.6) (6.0) (3.1) (86.8)Translation differences 6.0 4.6 2.0 0.8 13.4 Acquisition costs at 31.12.2021 112.0 73.7 52.2 12.6 250.5 Accumulated amortization / impairment at 01.01.2021 (76.7) (90.6) (48.8) (13.5) (229.6)Amortization 0.0 (0.1) (2.2) (0.6) (2.9)Disposals accumulated amortization 0.0 0.0 0.0 0.2 0.2 Reclassification to assets held for sale 51.1 21.6 5.3 2.5 80.5 Translation differences (2.3) (4.5) (1.6) (0.2) (8.6)Accumulated amortization / impairment at 31.12.2021 (27.9) (73.6) (47.3) (11.6) (160.5)Cost 112.0 73.7 52.2 12.6 250.5 Accumulated amortization / impairment (27.9) (73.6) (47.3) (11.6) (160.5)Net Book value at 31.12.2021 84.1 0.1 4.9 1.0 90.0 Cost at 01.01.2022 112.0 73.7 52.2 12.6 250.5 Additions 0.0 0.0 1.7 0.4 2.1 Derecognition of fully amortized assets (1.4) (55.8) (4.5) (3.1) (64.8)Disposals accumulated cost (ordinary business) 0.0 0.0 0.0 0.0 0.0 Disposals related to the sale of part of the OFH business (14.7) 0.0 0.0 (0.3) (15.0)Translation differences 2.0 2.3 (1.0) (0.4) 2.9 Acquisition costs at 31.12.2022 97.9 20.2 48.4 9.2 175.7 Accumulated amortization / impairment at 01.01.2022 (27.9) (73.6) (47.3) (11.6) (160.4)Amortization 0.0 (0.1) (1.5) (0.3) (1.9)Derecognition of fully amortized assets 1.4 55.8 4.5 3.1 64.8 Disposals accumulated amortization (ordinary business) 0.0 0.0 0.0 0.0 0.0 Disposals related to the sale of part of the OFH business 1.4 0.0 0.0 0.3 1.7 Translation differences (0.2) (2.3) 0.9 0.4 (1.2)Accumulated amortization / impairment at 31.12.2022 (25.3) (20.2) (43.4) (8.1) (97.0)Cost 97.9 20.2 48.4 9.2 175.7 Accumulated amortization / impairment (25.3) (20.2) (43.4) (8.1) (97.0)Net Book value at 31.12.2022 72.6 0.0 5.0 1.1 78.7 Internally developed intangible assetsMEUR 2022 2021Internally developed intangible assets at 01.01 7.8 9.2 Additions during the year 1.7 0.2 Amortization (1.6) (2.3)Translation differences (0.1) 0.7 Internally developed intangible assets at 31.12 7.8 7.8 Non-capitalised development costs net of customer contribution (35.0) (45.2)Amortization of internally developed intangible assets (1.6) (2.3)Total recognized development cost in the reporting period* (36.6) (47.5)Cash investment in development (36.7) (45.5)*Net amount, gross amount MEUR 42.2 in 2022 (2021: MEUR 55.9). The internally developed intangible assets include capitalized costs re-lated to the development of new products. These assets are included in \u201cPatents and Development\u201d.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-82-1": {
"value": "NOTE 14 PROPERTY, PLANT & EQUIPMENT (PP&E)MEUR LAND BUILDINGS EQUIPMENT TOTALCost 3.6 28.0 616.1 647.7 Accumulated depreciation / impairment (1.2) (22.0) (395.7) (418.9)Net Book Value at 31.12.2020 2.4 6.0 220.4 228.8 Cost at 01.01.2021 3.6 28.0 616.1 647.7 Additions 0.0 0.2 42.0 42.2 Disposals accumulated cost (0.2) (0.1) (10.0) (10.4)Reclassification to assets held for sale (0.3) (0.9) (204.0) (205.2)Translation differences 0.0 0.9 23.9 24.8 Acquisition costs at 31.12.2021 3.1 28.0 468.0 499.1 Accumulated depreciation / impairment at 01.01.2021 (1.2) (22.0) (395.7) (418.9)Depreciation 0.0 (0.8) (30.7) (31.5)Disposals accumulated depreciation 0.0 0.2 8.7 8.8 Reclassification to assets held for sale 0.0 0.9 97.5 98.4 Translation differences 0.0 (0.6) (14.6) (15.2)Accumulated depreciation / impairment at 31.12.2021 (1.2) (22.3) (334.8) (358.4)Cost 3.1 28.0 468.0 499.1 Accumulated depreciation / impairment (1.2) (22.3) (334.8) (358.4)Net Book Value at 31.12.2021 1.9 5.7 133.2 140.7 Cost at 01.01.2022 3.1 28.0 468.0 499.1 Additions 0.0 0.9 23.5 24.4 Derecognition of fully depreciated assets 0.0 (0.4) (13.8) (14.2)Disposals accumulated cost (ordinary business) 0.0 0.0 (3.5) (3.5)Net 2022 effects from the sale of the Interior segment 0.0 0.0 (6.3) (6.3)Disposals related to the sale of part of the OFH business 0.0 (1.1) (17.4) (18.5)Translation differences (0.1) (0.2) (4.4) (4.7)Acquisition costs at 31.12.2022 3.0 27.2 446.1 476.3 Accumulated depreciation / impairment at 01.01.2022 (1.2) (22.3) (334.8) (358.3)Depreciation 0.0 (0.7) (22.4) (23.1)Impairment loss 0.0 0.0 (1.3) (1.3)Derecognition of fully depreciated assets 0.0 0.4 13.8 14.2 Disposals accumulated depreciation (ordinary business) 0.0 0.0 4.4 4.4 Net 2022 effects from the sale of the Interior segment 0.0 0.0 5.7 5.7 Disposals related to the sale of part of the OFH business 0.0 1.1 10.6 11.7 Translation differences 0.0 0.3 3.7 4.0 Accumulated depreciation / impairment at 31.12.2022 (1.2) (21.2) (320.3) (342.7)Cost 3.0 27.2 446.1 476.3 Accumulated depreciation / impairment (1.2) (21.2) (320.3) (342.7)Net Book Value at 31.12. 2022 1.8 6.0 125.8 133.6 Impairment testingSee note 16 for information related to impairment testing of intangible assets, PP&E, and right-of-use assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-83-1": {
"value": "NOTE 15 RIGHT-OF-USE ASSETSMEUR BUILDINGS EQUIPMENT TOTALCost 121.5 4.0 125.5 Accumulated depreciation / impairment (28.3) (2.8) (31.2)Net Book Value at 31.12.2020 93.2 1.1 94.3 Cost at 01.01.2021 121.5 4.0 125.5 Additions 17.3 2.6 19.8 Lease terminations (3.8) (0.1) (3.9)Reclassification to assets held for sale (47.8) (1.0) (48.8)Translation differences 4.6 0.1 4.7 Acquisition costs at 31.12.2021 91.8 5.6 97.4 Accumulated depreciation / impairment at 01.01.2021 (28.3) (2.8) (31.2)Depreciation (11.6) (0.7) (12.3)Lease terminations 2.0 0.0 2.0 Reclassification to assets held for sale 11.4 0.3 11.7 Translation differences (1.1) 0.0 (1.1)Accumulated depreciation / impairment at 31.12.2021 (27.6) (3.2) (30.8)Cost 91.8 5.6 97.4 Accumulated depreciation / impairment (27.6) (3.2) (30.8)Net Book Value at 31.12.2021 64.2 2.4 66.6 Cost at 01.01.2022 91.8 5.6 97.4 Additions 8.2 1.8 10.0 Lease terminations (6.8) (1.2) (8.0)Translation differences (0.7) 0.0 (0.7) Acquisition costs at 31.12.2022 92.5 6.2 98.7 Accumulated depreciation / impairment at 01.01.2022 (27.6) (3.2) (30.8)Depreciation (9.2) (0.9) (10.1)Lease terminations 1.4 1.4 2.8 Translation differences 0.1 0.0 0.1 Accumulated depreciation / impairment at 31.12.2022 (35.3) (2.7) (38.0)Cost 92.5 6.2 98.7 Accumulated depreciation / impairment (35.3) (2.7) (38.0)Net Book Value at 31.12.2022 57.2 3.5 60.7 Lease liabilitiesMEUR 2022 2021Non-current lease liabilities 60.4 66.6 Current lease liabilities 9.3 8.4 Total lease liabilities 69.7 75.0 Maturity analysis \u2013 contractual undiscounted cash flowsMEUR 2022 2021Within one year 13.6 12.0 One to five years 38.9 42.0 More than five years 46.2 44.4 Total undiscounted lease commitments 98.7 98.4 Undiscounted lease commitments in 2021 do not include RoU assets clas-sified as assets held for sale as of December 31, 2021.In 2022, the Group had total cash outflows of approximately MEUR 14.9 for all leases, including non-material leases which are not part of the Group\u2019s IFRS 16 reporting.Amounts recognized in the statement of comprehensive income relating to leasesMEUR 2022 2021Interest expense on lease liabilities (included in financial items) (4.6) (3.9)Interest income on subleases 0.4 0.0 Depreciation of right-of-use assets (10.1) (8.4)Expenses relating to low value and short-term leases (0.4) (0.4)Total expenses relating to leases (14.7) (12.7)",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-85-1": {
"value": "NOTE 16 IMPAIRMENT LOSSESThe Group has performed impairment tests on the carrying values of all intangible assets (including goodwill), property, plant & equipment, and right-of-use assets (RoU) in accordance with the requirements of IAS 36. The Group used the cash-generating unit\u2019s value-in-use to determine the recoverable amount. Value in use (VIU) was derived as the net present value (NPV) of projected future cash flows for each of the cash-generat-ing units (CGUs). The business units Driveline, On-highway, Couplings, Fluid Transfer Systems and Off-highway were identified as the respective CGUs.Cash flow projections and assumptionsThe model was based on a three-year projection of discounted cash flows plus a terminal value (calculated using Gordon\u2019s growth model with the perpetual growth of 1%). The net discounted cash flows were calculated before tax.The projected cash flows were derived from the business plans set up by the management of the business units and reviewed and finally ap-proved by the top management in the course of the budget and strategic planning process covering the period until 2025. The business plans were based on the Group\u2019s strategic three-year plan (STP), adjusted for relevant recent changes in internal short-term forecasts and market data. Adjustments were made to exclude significant cash flows related to fu-ture restructuring, investments, or enhancements. Assumptions on la-bor inflation as well as on raw material price development were provided centrally. The input data on developments of the relevant markets were taken from well-known external sources, such as LMC Automotive, IHS and customers, in addition to all relevant internal information such as change in orders, customer portfolio, fitment rate for products, geo-graphical development, market shares, etc.Discount rate assumptionsThe required rate of return was calculated using the WACC method. The input data of the WACC was chosen by an individual assessment of each parameter. Information from representative sources, peer groups were used to determine the best estimate. The WACC was calculated to be 12.0% pre-tax. The same WACC was used for all CGUs, the reason being that the long-term risk profiles of the CGUs are not considered to be sig-nificantly different. The key parameters were set to reflect the underly-ing long-term period of the assets and time horizon of the forecast period of the business cases. The following parameters were applied:\u2022 Risk-free interest rate: 3.44%. Based on 10-year governmental Eurobond rate and US treasury 10-year yield, weighted 50/50. \u2022 Beta: 1.37. Based on an estimated unlevered beta for the automotive in-dustry levered to the Group\u2019s structure.\u2022 Market risk premium: 7.25% (post tax). Based on market sources.\u2022 Cost of debt: based on the market value of the Group\u2019s debt.The discount rate has been adjusted to reflect the current market assess-ment of the risks specific to the Group\u2019s business activity and was esti-mated based on the weighted average cost of capital for the Group. Fur-ther changes to the discount rate may be necessary in the future to reflect changing risks for the industry and changes to the weighted aver-age cost of capital.Sensitivity analysis and allocation of impairment as of 31.12.2022The value in use depends on the free cash flow and discount rate. The cash flow will fluctuate in relation to changes in price, currency, and vol-ume. Business awards, success of the car model, product fitment rates, government regulations, and economic conditions, in turn influence the volume.\u2022 On-Highway:The value-in-use is significantly higher than the carrying value. The sensitivity analysis indicates a negative headroom only if discount rate increased by 4 percentage points and discounted cash flow was reduced by minimum 20%. Hence, no reasonable change in any of the key assump-tions would cause the unit\u2019s recoverable amount to be lower than the carrying value.\u2022 Driveline:The impairment test showed that the Driveline as a CGU is highly sensi-tive to any changes in key assumptions, meaning any significant declines in free cash flow and other key assumptions would trigger a need for an impairment. However, reasonable increase of free cash flow and favora-ble changes in key assumptions combined with WACC closer to historic levels would lead to partial reversal of impairment of assets other than the goodwill booked in Q2 2020. Management is confident that DRL\u2019s carrying value is properly supported by the Group\u2019s strategic three-year plan (STP) and assumptions used.\u2022 Couplings:The value-in-use is significantly higher than the carrying value. No rea-sonable change in any of the key assumptions would cause the recover-able amount to be lower than the carrying value.\u2022 Fluid Transfer Systems:The value-in-use is considerably higher than the carrying value. The sensitivity analysis indicates a negative headroom only if discount rate increased by 4 percentage points and discounted cash flow was reduced by minimum 20%. Hence, no reasonable change in any of the key assump-tions would cause the unit\u2019s recoverable amount to be lower than the carrying value.\u2022 Off-Highway:No reasonable change in any of the key assumptions would cause the recoverable amount to be lower than the carrying valueCarrying value of the goodwill per business unitPOWERTRAIN AND CHASSIS SPECIALTY PRODUCTSFLUID TRANSFERMEUR ON-HIGHWAY DRIVELINE COUPLINGSSYSTEMS OFF-HIGHWAY TOTALGoodwillGross book value as at 01.01.2022 16.9 6.7 0.2 53.4 15.0 92.2 Accumulated impairment as of 01.01.2022 0.0 (6.7) 0.0 0.0 (1.3) (8.0)Disposals related to the sale of part of the OFH business 0.0 0.0 0.0 0.0 (13.3) (13.3)Translation adjustments (0.1) 0.0 0.0 2.3 (0.4) 1.8 Net book value as at 31.12.2022 16.7 0.0 0.2 55.7 0.0 72.6 ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-90-1": {
"value": "NOTE 17 INVENTORIESSpecification of inventoriesMEUR 2022 2021Raw materials 60.4 60.2 Work in progress 19.2 19.0 Finished goods 16.9 14.9 Total inventories 96.5 94.1 Values displayed above are net of provisions for slow-moving and obsolete inventory shown below.Provision for slow-moving and obsolete inventoryMEUR 2022 2021Book value at 01.01. (12.9) (15.6) Reclassification to assets held for sale 0.0 2.7 Write-down (4.0) (2.6) Products sold (previously written down) 0.0 0.7 Reversal of prior write-downs 4.5 2.3 Foreign currency effects 0.0 (0.4)Book value at 31.12. (12.4) (12.9) ",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-91-1": {
"value": "NOTE 18 TRADE AND OTHER RECEIVABLESSpecification of trade and other receivablesMEUR 2022 2021Trade receivables 166.5 230.9 Public duties 11.6 9.5 Account receivables 0.0 2.5 Other short-term receivables 6.3 7.1 Total trade and other receivables 184.4 250.0 Trade receivables maturityMEUR 2022 2021Not overdue 150.1 210.4 Overdue 1-20 days 10.3 14.2 Overdue 21-40 days 4.4 4.2 Overdue 41-80 days 2.5 0.5 Overdue 81-100 days 0.4 0.1 Overdue > 100 days (0.5) 2.4 Gross trade receivables 167.2 231.7 Total provision for bad debt (0.7) (0.9) Net trade receivables 166.5 230.9 The provision for bad debt has decreased by MEUR 0.2 compared to 31.12.2021. Trade receivables are subject to constant monitoring. The impairment of receivables is reflected through provision for bad debt. Monthly assessments of loss risk, including forward-looking informa-tion, are performed and corresponding provisions are made at the en-tity level. The provision for bad debt reflects the total expected loss risk on the Group\u2019s trade receivables. The oldest trade receivables, overdue > 100 days, represent the highest risk level. Most of the im-paired trade receivables are included in that category. Expected losses on trade receivables were MEUR 0.7 in 2022 (2021: MEUR 0.0). The risk for losses on receivables other than trade receivables is assessed to be insignificant. For risk management see note 24.Receivables by currencyMEUR 2022 2021EUR 58.5 70.8 USD 50.7 56.2 CNY 38.2 72.9 NOK 10.1 7.9 Other 26.9 42.2 Total receivables 184.4 250.0 Other current assetsMEUR 2022 2021Tooling for sale 4.5 6.5 Customer development for sale 0.2 0.1 Prepayments 10.2 11.6 Capitalized financing costs \u2013 current 0.4 0.7 Contract costs \u2013 current 0.1 0.2 Total other current assets 15.4 19.1 Other non-current assetsMEUR 2022 2021Long-term receivables 0.0 1.1 Contract costs \u2013 non-current 0.5 0.8 Grants and others 0.9 1.1 Capitalized financing costs \u2013 non-current 0.0 0.5 Total other non-current assets 1.4 3.5 ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-95-1": {
"value": "NOTE 19 SHARE CAPITALSharesThe share capital of the Company is NOK 1,054,860,644.30 comprising 1,054,860,644 ordinary shares with a par value of NOK 1.00. The Company holds 96,161,099 shares as treasury shares. For more information see the statement of changes in equity. The Company is listed on the Oslo Stock Exchange with the ticker code \u201cKOA\u201d.2022 2021Number of shares in issue at 01.01. 1,054,860,644 10,548,606,433 Reverse split of shares (9,493,045,790)Number of shares in issue at 31.12. 1,054,860,644 1,054,860,644 Of these, treasury shares 95,161,099 1,826,902 Treasury sharesThe Company held 95,161,099 treasury shares (2021: 1,826,902) as of De-cember 31, 2022. On May 13, 2022, Kongsberg Automotive ASA entered into an agreement with Danske Bank for the repurchase of Kongsberg Automotive shares for up to 10% of its outstanding shares in the market. Beginning from May 19, 2022, until December 31, 2022, Kongsberg Auto-motive ASA had purchased 93,334,197 treasury shares.The twenty largest shareholders in the Company as at 31.12.2022 were as follows:SHAREHOLDERS AND NOMINEES NO. OF SHARES % COUNTRY TYPE OF ACCOUNTMorgan Stanley & Co. Int. Plc. 224,962,511 21.3% United Kingdom NomineeKongsberg Automotive ASA (own shares) 95,161,099 9.0% Norway OrdinaryNordnet Bank AB 36,293,617 3.4% Sweden NomineeMorgan Stanley & Co. Int. Plc. 24,963,209 2.4% Cayman Islands NomineeSaxo Bank A/S 16,927,895 1.6% Denmark NomineeCitibank, N.A. 15,046,761 1.4% Ireland NomineeArild Vigen Christoffersen 14,260,131 1.4% Norway OrdinaryNordnet Livsforsikring AS 12,439,609 1.2% Norway OrdinaryDanske Bank A/S 12,366,139 1.2% Denmark NomineeVerdipapirfondet Nordea Norge Verd 9,799,342 0.9% Norway OrdinaryJ.P. Morgan SE 7,899,900 0.7% Finland NomineeVerdipapirfondet KLP Aksjenorge 7,747,234 0.7% Norway OrdinaryCommuter 2 AS 6,920,000 0.7% Norway OrdinaryKransekakebakeren AS 6,884,868 0.7% Norway OrdinaryThe Bank of New York Mellon SA/NV 6,760,805 0.6% United Kingdom NomineeVerdipapirfondet Nordea Avkastning 6,242,639 0.6% Norway OrdinaryAvanza Bank AB 5,099,839 0.5% Sweden NomineeUBS Switzerland AG 4,548,495 0.4% Ireland NomineeA/S Skarv 4,000,000 0.4% Norway OrdinaryNordea Bank Abp 3,982,771 0.4% Denmark NomineeTotal twenty largest shareholders 522,306,864 49.5%Other shareholders 532,553,780 50.5%Number of shares in issue at 31.12.2022 1,054,860,644 100.0%Number of shareholders 26,656 Foreign ownership 40.2%Share optionsOptions at NOK 59.0 (grant 2015), NOK 62.0 (grant 2016) expire after 7 years. Options at NOK 79.0 (grant 2019), and NOK 3.0 (grant 2021) are Performance Stock Options and expire 10 years after the date of grant. The Company has no legal or constructive obligation to repurchase or settle the options in cash. Refer to note 3 for further information.Movements in share options (NOK)2022 2021AVERAGE AVERAGE NOKEXERCISE PRICE OPTIONS EXERCISE PRICE OPTIONS Options at 01.01. 6.8 8,728,998 8.1 7,002,313 Granted \u2013 \u2013 3.0 8,518,775 Forfeited 5.4 (2,671,041) 11.1 (334,876)Expired 59.0 (43,214) 74.4 (39,631)Adjusted (Quantity) \u2013 (243,331) 106.4 (152,530) Modification/Dividends \u2013 \u2013 81.1 (6,265,053)Options at 31.12. 4.1 5,771,412 6.8 8,728,998 Outstanding options at the end of the year (NOK)2022 2021EXERCISE EXERCISE EXPIRY DATEPRICE (NOK) OPTIONS PRICE (NOK) OPTIONS 10.04.2022 (Grant 2015) 59.0 \u2013 59.0 45,733 10.04.2023 (Grant 2016) 62.0 101,785 62.0 113,785 15.05.2029 (Grant 2019) 79.0 \u2013 79.0 314,516 10.06.2031 (Grant 2021) 3.0 5,669,627 3.0 8,254,964 Options at 31.12. 5,771,412 8,728,998 Movements in restricted stock units (RSU)NOK 2022 2021RSU at 01.01. 7,990,418 43,845,671 Granted 11,804,646 6,054,705 Released (2,363,015) (519,676)Forfeited (2,864,706) (1,889,402)Adjusted \u2013 (39,500,880) RSU at 31.12. 14,567,343 7,990,418 Outstanding restricted stock units at the end of the yearGRANT (VESTING DATE) 2022 2021Grant 2019 (16.05.2022) \u2013 2,123,216 Grant 2021 (10.06.2024) 3,926,605 5,867,202 Grant 2022 (02.06.2025) 10,640,738 \u2013 RSU at 31.12. 14,567,343 7,990,418 ",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-97-1": {
"value": "NOTE 20 EARNINGS AND DIVIDEND PER SHAREEarnings per share for the group2022 2021Net profit attributable to equity shareholders (MEUR) 26.5 5.1 Weighted average number of shares in issue (in millions) 1,031.0 1,058.5 Weighted average total number of ordinary shares (in millions) 1,061.9 1,061.2 Weighted average number of treasury shares held (in millions) (30.9) (2.7)Basic earnings per share, EUR 0.03 0.00 Weighted average number of shares in issue (diluted) (in millions) 1,050.4 1,068.5 Weighted average number of outstanding options & RSU/PSU (in millions) 19.4 10.0 Diluted earnings per share, EUR 0.03 0.00 Earnings per share for the continuing operations2022 2021 Net profit attributable to equity shareholders (MEUR) from continuing operations 20.6 28.1 Weighted average number of shares in issue (in millions) 1,031.0 1,058.5 Weighted average total number of ordinary shares (in millions) 1,061.9 1,061.2 Weighted average number of treasury shares held (in millions) (30.9) (2.7)Basic earnings per share, EUR 0.02 0.03 Weighted average number of shares in issue (diluted) (in millions) 1,050.4 1,068.5 Weighted average number of outstanding options & RSU/PSU (in millions) 19.4 10.0 Diluted earnings per share, EUR 0.02 0.03 Dividend per shareEUR 2022 2021Dividend per share paid 0.0 0.0 Dividend per share proposed 0.0 0.0 No dividend is proposed for 2022.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-98-1": {
"value": "NOTE 21 RETIREMENT BENEFIT OBLIGATIONSRetirement benefit obligations recognized in statement of financial positionMEUR 2022 2021Defined benefit pension obligation 12.0 18.4 Top hat, retirement provisions and other employee obligations 0.5 0.6 Retirement benefit obligations 12.5 19.0 Defined benefit scheme \u2013 assumptions2022 2021Discount rate 3.4% 1.0%Rate of return on plan assets 0.4% 0.1%Salary increases 1.2% 1.1%Increase in basic government pension amount 1.0% 0.9%Pension increase 0.5% 0.5%The assumptions for KA Group are presented as a weighted average of the assumptions reported from respective subsidiaries.Defined benefit scheme \u2013 net periodic pension costMEUR 2022 2021Service cost 1.1 0.8 Interest on benefit obligations 0.2 0.2 Effect of curtailment (0.1) (0.2)Net periodic pension cost 1.2 0.8 Remeasurement of net defined benefit liability (6.2) 0.2 Actual return on plan assets 1.6% 0.3%Defined benefit scheme \u2013 net pension liabilityMEUR 2022 2021Pension liabilities and assets:Projected benefit obligation (PBO) 17.7 24.9 Fair value of pension assets (5.7) (6.6)Unrecognized effects 0.0 0.0 Net pension liability before social security taxes 12.0 18.4 Social security taxes liabilities 0.0 0.0Net pension liability 12.0 18.4 Specification of carrying value of net pension liability (MEUR)MEUR 2022 2021Retirement benefit obligation 17.7 24.9 Retirement benefit asset (5.7) (6.6)Net pension liability 12.0 18.4 NOTE 21 RETIREMENT BENEFIT OBLIGATIONS (CONTINUED)Defined benefit scheme change in net pension liabilityMEUR 2022 2021Net pension liability 01.01. 18.4 18.8 Pension cost for the year 1.2 0.8 Remeasurement of net defined benefit liability (6.2) 0.2 Paid pensions (0.6) (0.6)Pension plan contributions (0.8) (0.7)Translation differences 0.0 0.3Net pension liability 31.12. 12.0 18.4 Defined benefit scheme \u2013 sensitivities*DBO AS AT DBO AS AT MEUR31.12.202231.12.2021Actual valuation 12.0 18.4 Discount rate + 0.5% 11.4 17.2 Discount rate \u2013 0.5% 12.7 19.7 Expected rate of salary increase + 0.5% 12.1 18.5 Expected rate of salary increase \u2013 0.5% 12.0 18.2 Expected rate of pension increase + 0.5% 12.5 19.2 Expected rate of pension increase \u2013 0.5% 11.6 17.6 *The sensitivity does not include all schemes, however it covers the significant part of the pension liability.Defined benefit scheme \u2013 average expected lifetimeAverage expected lifetime at the balance sheet date for a person retiring on reaching age 65:\u2022 Male employee 21 years\u2022 Female employee 24 yearsAverage expected lifetime 20 years after the balance sheet date for a person retiring on reaching age 65:\u2022 Male employee 23 years\u2022 Female employee 26 yearsExpected pension payment: The pension payment for 2023 is expected to be in line with the 2022 payment. ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-100-1": {
"value": "NOTE 22 INTEREST-BEARING LIABILITIESInterest-bearing liabilities as presented in the statement of financial positionMEUR 2022 2021Non-current interest-bearing loans and borrowings 200.0 276.0 Capitalized arrangement fees (2.1) (3.9)Interest-bearing lease liabilities 69.7 75.0 Other current interest-bearing liabilities 0.0 20.6 Total interest-bearing liabilities 267.6 367.7 On July 23, 2018, the Company completed an offering of MEUR 275.0 in aggregate principal amount of 5.000% Senior Notes due 2025 (the \u201cNotes\u201d) pursuant to indentures among the Company, the guarantors party thereto, and The Law Debenture Trust Corporation plc, as trustee. On March 21, 2022, Kongsberg Automotive redeemed EUR 75.0 million of the notes at 102,5% of par. Kongsberg Automotive or its affiliates may, at any time and from time to time, seek to retire or purchase outstanding debt through cash pur-chases, in open-market purchases, privately negotiated transactions or otherwise. Such repurchases, if any, will be upon such terms and at such prices as Kongsberg Automotive may determine, and will depend on pre-vailing market conditions, its liquidity requirements, contractual re-quirements, and other factors. The amounts involved may be material. The Group was in compliance with all applicable debt covenants at and for the year ended December 31, 2022.The indentures for our outstanding Senior Notes contain customary terms and conditions, including amongst other things, incur or guaran-tee additional indebtedness or issue certain preferred stock, pay divi-dends, redeem capital stock and make other distributions, make certain other restricted payments or restricted investments, prepay or redeem subordinated debt or equity, create or permit to exist certain liens, im-pose restrictions on the ability of the Restricted Subsidiaries to pay divi-dends, transfer or sell certain assets, merge or consolidate with other en-tities, engage in certain transactions with affiliates and impair the security interests for the benefit of the Holders of the Notes.On September 25, 2020, the Group entered into an Accounts Receiva-bles Securitization Agreement with NORD/LB and Finacity Corporation (Finacity) to provide Kongsberg Automotive Group with a committed MEUR 60 facility at 1.75% interest-rate with a three-year tenure, effective on October 19, 2020. Effective from June 25, 2022, the maximum com-mitment has been reduced from MEUR 60.0 to MEUR 25.0 of Senior Notes and depends on the size of the Accounts Receivable pool meeting investment grade criteria.Other current interest-bearing liabilities consist of the Revolving Credit Facility (RCF) agreement entered in July 2018. In the first half of 2021 the Relief Period ended which resulted in the decrease of the availa-ble RCF from MEUR 70.0 to MEUR 50.0. In addition, the Company must again comply with the covenants from the original RCF agreement signed in July 2018 including a \u201cspringing covenant\u201d on total net lever-age of 3.50:1, tested at the end of each quarter if cash utilizations exceed 40% of the total commitments under the RCF agreement.Specification of total interest-bearing liabilities by currencyMEUR 2022 2021EUR 235.5 325.9 USD 8.7 12.2 Other currencies 25.5 33.5 Capitalized arrangement fees (2.1) (3.9)Total interest-bearing liabilities 267.6 367.7 Changes in liabilities arising from financing activitiesMEUR 2022 2021Opening balance at 01.01. 367.7 376.8 Changes arising from cash flows:Repayment of bond (75.0) 0.0 Draw down of debt 0.0 20.0 Bank overdraft 0.0 0.6 Repayment of lease liabilities (16.7) (15.0)Repayment of debt (21.6) (2.5)Non-cash changes:Additions \u2013 Lease liabilities 12.3 25.3 Amortization of capitalized arrangement fees 0.8 1.0 Reduction of capitalized arrangement fees due to the bond repayment 1.0 0.0 Reclassification to liabilities directly associated with the assets held for sale 0.0 (36.9)Other:Translation effect (0.9) (1.6)Closing balance at 31.12. 269.6 367.7 Liquidity reserveThe liquidity reserve of the Group consists of cash and cash equivalents in addition to undrawn credit facilities.MEUR 2022 2021Cash and cash equivalents 212.9 51.3 Restricted cash (0.5) (0.5)Undrawn Revolving Credit Facility 50.0 30.0 Undrawn Securitization Facility 25.0 60.0 Liquidity reserve 287.4 140.9 ",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-105-1": {
"value": "NOTE 23 OTHER NON-CURRENT INTEREST-FREE LIABILITIESSpecification of other non-current interest-free liabilitiesMEUR 2022 2021Provision for employee litigations 1.4 0.9 Provision for customs claims 4.3 0.0 Provision for onerous contracts 1.9 0.0Long-term termination benefits for the former CEO 0.0 0.0Other non-current interest-free liabilities 0.4 0.1 Total other non-current interest-free liabilities 8.0 1.0 Provision for onerous contractsAs a result of applying amendments to IAS37 and due to declining mac-roeconomic data as well as increasing energy and commodity prices, the Group has recognized provision for onerous programs to supply products to several customers. It was identified that the estimated unavoidable costs required to fulfil the contract have increased which exceeded the future economic benefits. The onerous contracts are expected to be ful-filled by the end of 2023 and beginning of 2024.Provision for customs claimsAs a result of the self-declaration for customs in the United States, in 2022 Kongsberg Automotive recorded a provision for customs claims in relation to the value of the imported goods.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-105-2": {
"value": "NOTE 23 OTHER NON-CURRENT INTEREST-FREE LIABILITIESSpecification of other non-current interest-free liabilitiesMEUR 2022 2021Provision for employee litigations 1.4 0.9 Provision for customs claims 4.3 0.0 Provision for onerous contracts 1.9 0.0Long-term termination benefits for the former CEO 0.0 0.0Other non-current interest-free liabilities 0.4 0.1 Total other non-current interest-free liabilities 8.0 1.0 Provision for onerous contractsAs a result of applying amendments to IAS37 and due to declining mac-roeconomic data as well as increasing energy and commodity prices, the Group has recognized provision for onerous programs to supply products to several customers. It was identified that the estimated unavoidable costs required to fulfil the contract have increased which exceeded the future economic benefits. The onerous contracts are expected to be ful-filled by the end of 2023 and beginning of 2024.Provision for customs claimsAs a result of the self-declaration for customs in the United States, in 2022 Kongsberg Automotive recorded a provision for customs claims in relation to the value of the imported goods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-108-1": {
"value": "NOTE 24 RISK MANAGEMENTFinance risk management policiesThe Group\u2019s overall financial risk management focuses on the unpredict-ability of financial markets and seeks to minimize potential adverse ef-fects on the Group\u2019s financial performance. The Group exploits deriva-tive financial instruments for potential hedging of certain risk exposures; however, the current usage of such instruments is limited.Foreign exchange riskThe Group operates internationally in numerous countries and is ex-posed to foreign exchange risk arising from various currency exposures. The primary exposures are related to USD. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations. As the Group reports its fi-nancial results in EUR, changes in the relative strength of EUR to the currencies in which the Group conducts business can adversely affect the Group\u2019s financial development. Historically, changes in currency rates have influenced the top line development, however it has not had a sig-nificant impact on operating profit since the costs usually offset the ef-fects from the top line. Hence, the Group seeks to align its revenue and cost base to reduce the currency exposure on a net cash flow basis.Management is monitoring the currency exposure on the Group level. The Group treasury uses the debt structure and profile to balance some of the net exposure of the cash flow from operations. The Group\u2019s treas-ury function regularly evaluates the use of hedging instruments but cur-rently has no usage of such instruments. The Group has certain investments in foreign operations, whose net assets are exposed to foreign currency translation risk. Currency expo-sure arising from the net assets of the Group\u2019s foreign operations is par-tially managed through borrowings denominated in the relevant foreign currencies.SensitivityAs of 31 December 2022, if the currency USD had weakened/strength-ened by 5% against the EUR with all other variables held constant, reve-nues would vary by (1.5%) and 1.6% or MEUR (14.3) and MEUR 15.8. and operating profit would change by 3.1% and (3.5%) or MEUR 1.6 and MEUR (1.8).Operational risksOperation and investment risks and uncertaintiesThe Group is usually contracted as a supplier with a long-term commit-ment. The commitment is usually based on the model platforms, which for passenger cars are typically 3 to 5 years, while on commercial vehicles it is typically 5 to 7 years and in some cases even longer. Purchase orders are achieved on a competitive bidding basis for either a specific period or indefinite time. Even if present commitments are cost reimbursable, they can be adversely affected by many factors and short-term variances in-cluding shortages of materials, equipment and work force, political risk, customer default, labor conflicts, accidents, environmental pollution, the prices of raw materials, unforeseen problems, changes in circum-stances that may lead to cancellations and other factors beyond the con-trol of the Group. In addition, some of the Group\u2019s customer contracts may be reduced, suspended or terminated by the customer at any time upon the giving of notice. Customer contracts also permit the customer to vary the scope of work under the contract. As a result, the Group may be required to renegotiate the terms or scope of such contracts at any time, which may result in the imposition of terms less favorable than the previous terms.CompetitionThe Group has significant competitors in each of its business areas and across the geographical markets in which the Group operates. The Group believes that competition in the business areas in which it operates will continue in the future. The Group continuously monitors its competitive environment as it is constantly exposed to potential strategic M&A ac-tivities by the supplier, customers or competitors that may negatively impact the Group\u2019s market position.Volatility in prices of input factorsThe Group\u2019s financial performance is dependent on prices of input fac-tors, i.e. raw materials and different semi-finished components with a varying degree of processing, used in the production of the various auto-motive parts. Some of the major raw materials are:\u2022 Steel including rod and sheet metal, cast iron and machined steel com-ponents,\u2022 Polymer components of rubber, foam, plastic components and plastic raw materials,\u2022 Copper,\u2022 Zinc,\u2022 Aluminum.The prices can be subject to large fluctuations in response to relatively minor changes in supply and demand and a variety of additional factors beyond the control of the Group, including government regulation, ca-pacity, and general economic conditions.A substantial part of the Group\u2019s products based on steel and brass (copper and zinc) is sold to truck manufacturers. Business practice in the truck industry allows the Group to some extent to pass increases in steel, aluminum, and brass prices over to its customers. However, there is a time lag of three to six months before the Group can adjust the price of its products to reflect fluctuations in the mentioned raw material prices, and a sudden change in market conditions could therefore impact the Group\u2019s financial position, revenues, profits, and cash flow. When the market prices go down the adverse effect will occur. For products sold to passenger car applications, the Group does not have the same opportuni-ty to pass along increases in raw materials prices. Uninsured lossesThe Group maintains a number of separate insurance policies to protect its core businesses against loss and/or liability to third parties. Risks in-sured include general liability, business interruption, workers\u2019 compen-sation and employee liability, professional indemnity, and material damage.Supply chain related risks and uncertaintiesThe Company\u2019s ability to meet the customers\u2019 needs depends on the abil-ity to maintain key manufacturing and supply arrangements. The loss or disruption of such manufacturing and supply arrangements may be caused by the issues such as labor disputes, inability to procure sufficient raw or input materials, natural disasters, disease outbreaks or other ex-ternal factors over which the Company has no control.In 2021, the Company\u2019s business operations were significantly im-pacted by the disruption of global supply chains and in particular the supply bottlenecks for electronic components in the aftermath of the COVID-19 pandemic. It requires an effective management as this have had an adverse impact on business, financial condition, results of opera-tions and/or cash flows. This has created the need to adapt to new chal-lenges by establishing new programs that allow to mitigate the negative operational and financial consequences of such disruptions.In 2022, the availability of semiconductors and other important indus-trial precursors as well as the further course of the COVID-19 pandemic worldwide, including the consequences of the zero-covid strategy in China, led to a degree of uncertainty when assessing the risk and oppor-tunity situation.Risks related to the Russia-Ukraine warThe war in Ukraine has created considerable uncertainty, particularly with regard to the potential impact of the political actions, primarily where the duration, intensity, and allocation of energy supplies as well as their impact on the supply chain are concerned. Due to the Russia-Ukraine war, the supply of energy, other raw mate-rials, and parts for the production process has resulted in greater con-straints, especially in Europe. Higher energy and commodity prices plus greater volatility added to the strain. Furthermore, rising inflation rates could reduce purchasing power, adversely affect end customer behavior, and put a damper on demand on the products offered to customers. As consequence of this war, the following negative risks might arise in the nearest future: protectionist tendencies, turbulence in the finan-cial markets, structural deficits in individual countries as well as high inflation and rising interest rates worldwide.The Group\u2019s operations were not directly impacted by the conflict as none of the Group\u2019s plants is located in Ukraine and Russia and most of KA\u2019s customers do not have close economic ties with these countries. However, the Group\u2019s financials have been impacted by the indirect con-sequences of this war, such as increases in energy prices and rising freight costs.Climate change riskKongsberg Automotive has put in place adequate procedures that enable Management and the Board of Directors to regularly review material cli-mate change issues that may have a significant impact on the Company\u2019s operations from an operational and strategic point of view. The Compa-ny expects and is preparing for regulatory changes and policy measures targeted at reducing carbon emissions, especially as part of the commit-ments resulting from the Paris Agreement. The Company invests in sources of the renewable energy, such as solar panels, to become more sustainable. Moreover, Kongsberg Automotive actively monitors its sup-ply chains in relation to the potential disruptions caused by extreme weather events. In case of an occurrence of such unfavorable events, the Company works on mitigation actions together with its suppliers. In the Group\u2019s assessment, there are no material physical climate risks that the Group is expected to face in the foreseeable future. In 2022, the Compa-ny\u2019s financial reporting was not significantly impacted by climate change risk.Interest rate riskThrough its refinancing via senior secured notes with a fixed coupon, the Group is not exposed to interest rate risk for the duration of the notes.Credit riskCredit risk is managed on the Group and entity level. Credit risk arises mainly from trade with customers and outstanding receivables. The lev-el of receivables overdue is monitored on a weekly basis. Historically the Group has had limited losses on receivables. Applying forward-looking information, we do not see any material increase in the credit risk. Refer to note 18.The automotive industry consists of a limited number of vehicle manufacturers; hence the five biggest customers will be around 32% of total sales in 2022. The Group has a diversified customer base, where no individual customer represents more than 10% of the Group\u2019s revenues. In addition, the customer base consists of solvent vehicle manufacturers and Tier 1 suppliers. In the Group\u2019s opinion there is no concentration risk, however due to the number of vehicle manufacturers and hence custom-ers, concentration risk could be considered to exist.Funding and liquidity riskCash flow forecasting is performed by each operating entity of the Group on a weekly basis for the following 15 weeks. The Group keeps track of its liquidity requirements and monitors to ensure there is sufficient cash to meet operational needs while always maintaining sufficient headroom on its undrawn committed borrowing facility. Surplus cash held by the operating entities over and above balance required for working capital management are transferred to the Group treasury. For unused liquidity reserve, see note 22.Capital risk managementThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital and balance the risk profile. The Group monitors capital based on the gearing ratio and the level of equity. These ratios are calculated as net debt divided by EBITDA and equity divided by the total balance. The Group has a treasury policy reg-ulating the levels on these key ratios.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-1": {
"value": "NOTE 25 TRADE AND OTHER PAYABLESSpecification of trade and other payables as presented in the statement of financial positionMEUR 2022 2021Trade payables 122.0 143.5 Accrued expenses 54.5 63.3 Provisions 10.5 8.8 Interest payable 4.6 6.3 Other short-term liabilities 5.7 7.7 Total trade and other payables 197.3 229.6 ProvisionsRESTRUCTURING RESTRUCTURING WARRANTY AND OTHER WARRANTY AND OTHER MEURRESERVEPROVISIONS TOTAL 2022RESERVEPROVISIONS TOTAL 2021Opening balance 6.9 1.9 8.8 9.8 5.1 14.9 P&L charge 11.7 0.5 12.2 5.4 0.0 5.4 Payments (9.8) (0.2) (10.0) (6.9) (3.0) (9.9) Release (0.5) 0.0 (0.5) (1.7) (0.3) (2.0)Reclassification to Liabilities directly associated with the assets held for sale 0.0 0.0 0.0 (0.2) 0.0 (0.2) Translation effect 0.1 (0.1) 0.0 0.5 0.1 0.6 Closing balance 8.4 2.1 10.5 6.9 1.9 8.8 The only remaining provision for restructuring is related to the closure of the plant in Rollag (Norway) and amounts to MEUR 1.2.Maturity structureOTHER ACCRUED INTEREST SHORT-TE RM TRADE MEUR PROVISIONSEXPENSESPAYA BLESLIABILITIESPAYA BLES TOTAL 2022Repayable 0-3 months after year-end 5.8 31.6 4.6 4.5 116.8 163.3 Repayable 3-6 months after year-end 2.7 13.4 0.0 0.6 5.0 21.8 Repayable 6-9 months after year-end 0.3 5.0 0.0 0.0 0.1 5.4 Repayable 9-12 months after year-end 1.6 4.4 0.0 0.6 0.1 6.7 Total 10.5 54.5 4.6 5.7 122.0 197.3 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-113-1": {
"value": "NOTE 26 FINANCIAL INSTRUMENTSClassification, measurement and fair value of financial instruments2022LOANS, RECEIVABLES LOANS, RECEIVABLES FINANCIAL AND CASH AT AND CASH LIABILITIES AT AMORTIZED COSTAT FAIR VALUE AMORTIZED COST TOTAL 2022 MEURTrade and other receivables 184.4 184.4 Cash and cash equivalents 119.2 93.7 212.9 Interest-bearing loans and borrowings (197.9) (197.9)Interest-bearing lease liabilities (69.7) (69.7)Trade and other payables (176.5) (176.5)Total 303.6 93.7 (444.1) (46.8)Fair value 303.6 93.7 (427.7) (30.4)Unrecognized gain/ (loss)* 16.4 16.4 *Based on level 1 input. The bond was traded at 90.1% of its par value as at 31.12.2022 (101.4% as at 31.12.2021)2021LOANS AND FINANCIAL RECEIVABLES AT LIABILITIES AT AMORTIZED COST AMORTIZED COST TOTAL 2021 MEURTrade and other receivables 250.0 250.0 Cash and cash equivalents 51.3 51.3 Interest-bearing loans and borrowings (272.1) (272.1)Interest-bearing lease liabilities (75.0) (75.0)Other current interest-bearing liabilities (20.6) (20.6)Trade and other payables (206.8) (206.8)Assets held for sale 23.2 23.2Liabilities directly associated with the assets held for sale (69.3) (69.3)Total 324.6 (643.8) (319.2)Fair value 324.6 (651.5) (327.0)Unrecognized gain/ (loss)* (7.8) (7.8) *Based on level 1 input",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-114-1": {
"value": "NOTE 27 REMUNERATION AND FEES FOR MANAGEMENT, BOARD OF DIRECTORS (BOD) AND AUDITORRemuneration and fees recognized in the statement of comprehensive incomeKEUR 2022 2021Total remuneration of the Board of Directors 297.0 365.0 Gross base salary to the CEO* 741.1 450.1 CEO's short-term incentive* 817.4 464.3 CEO's long-term incentive** 391.6 129.4 Pension costs to the CEO* 107.5 55.1 Other remuneration to the CEO* 54.5 97.2 Management salaries other than to the CEO 2,842.7 2,891.5 Bonus, LTI costs and other remuneration of management other than the CEO 1,222.7 1,573.5 Pension costs of management other than the CEO 327.1 310.2 Total \u2013 Board of Directors and Senior Management 6,801.5 6,336.4 Remuneration to nomination committee 20.1 14.7 *Prorated salary for the period from May to December 2021; including social costs**Long-term incentives plans \u2013 share-based compensation. The amounts represent the expenses accounted for in 2022 according to IFRS 2.Specification of fees paid to the auditorsKEUR 2022 2021Statutory audit services to the parent company (Deloitte) 180.6 189.8 Statutory audit services to subsidiaries (Deloitte) 559.1 494.2 Statutory audit services to subsidiaries (Other) 52.1 69.4 Non-audit services (Deloitte) 22.3 24.1 Tax services (Deloitte) 438.2 477.0 Total 1,252.3 1,254.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-114-2": {
"value": "NOTE 27 REMUNERATION AND FEES FOR MANAGEMENT, BOARD OF DIRECTORS (BOD) AND AUDITORRemuneration and fees recognized in the statement of comprehensive incomeKEUR 2022 2021Total remuneration of the Board of Directors 297.0 365.0 Gross base salary to the CEO* 741.1 450.1 CEO's short-term incentive* 817.4 464.3 CEO's long-term incentive** 391.6 129.4 Pension costs to the CEO* 107.5 55.1 Other remuneration to the CEO* 54.5 97.2 Management salaries other than to the CEO 2,842.7 2,891.5 Bonus, LTI costs and other remuneration of management other than the CEO 1,222.7 1,573.5 Pension costs of management other than the CEO 327.1 310.2 Total \u2013 Board of Directors and Senior Management 6,801.5 6,336.4 Remuneration to nomination committee 20.1 14.7 *Prorated salary for the period from May to December 2021; including social costs**Long-term incentives plans \u2013 share-based compensation. The amounts represent the expenses accounted for in 2022 according to IFRS 2.Specification of fees paid to the auditorsKEUR 2022 2021Statutory audit services to the parent company (Deloitte) 180.6 189.8 Statutory audit services to subsidiaries (Deloitte) 559.1 494.2 Statutory audit services to subsidiaries (Other) 52.1 69.4 Non-audit services (Deloitte) 22.3 24.1 Tax services (Deloitte) 438.2 477.0 Total 1,252.3 1,254.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-115-1": {
"value": "NOTE 28 COMMITMENTS AND GUARANTEESCommitmentsDue to the implementation of IFRS 16, the Group\u2019s operating lease com-mitments are now disclosed in note 15. In relation to low-value and short-term leases that are not presented as lease liabilities, the Group is committed to an expected expense of MEUR 0.3 in 2023.GuaranteesThe issued notes are guaranteed on a senior basis by:\u2022 Parent Guarantor (Kongsberg Automotive ASA), \u2022 Kongsberg Automotive Holding 2 AS, Kongsberg Automotive AS, Kongs-berg Automotive AB, Kongsberg Power Products Systems AB, Kongsberg Driveline Systems SAS, Kongsberg Raufoss Distribution SAS, Kongsberg Actuation Systems Ltd, Kongsberg Automotive Slovakia s.r.o., Kongsberg Automotive Sp. z.o.o., Kongsberg Inc., Kongsberg Holding III, Inc., Kongs-berg Actuation Systems II, LLC, Kongsberg Power Products Systems I, LLC, Kongsberg Automotive, Inc., Kongsberg Driveline Systems I, LLC, and KA Group AG.General information In 2022, total parent guarantees in the amount of around MEUR 62.5 and MUSD 10.0 were issued for entities in Slovakia, Poland, and Mexico.NOTE 29 CONTINGENT LIABILITIESThe following is an overview of current material disputes involving ei-ther the Company Kongsberg Automotive ASA or its subsidiaries.Endeavor Group, LLC v Kongsberg Power Products Systems I, LLCKongsberg Power Products Systems I, LLC is contesting a claim by a neighboring property owner for compensation for use of a detention pond on the neighboring property in Willis, Texas. Water runoff from the Kongsberg property was diverted to the neighboring property at a time when both parcels were owned by a predecessor of Kongsberg. Kongs-berg does not believe that the plaintiff is entitled to significant compen-sation. Kongsberg\u2019s main argument for acquittal is that the pond was clearly visible when the property was acquired by the plaintiff. The dis-trict court has ruled in our favor and fully acquitted Kongsberg. The plaintiff has however appealed the ruling. The decision of the court of appeals is not expected before 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-115-2": {
"value": "NOTE 28 COMMITMENTS AND GUARANTEESCommitmentsDue to the implementation of IFRS 16, the Group\u2019s operating lease com-mitments are now disclosed in note 15. In relation to low-value and short-term leases that are not presented as lease liabilities, the Group is committed to an expected expense of MEUR 0.3 in 2023.GuaranteesThe issued notes are guaranteed on a senior basis by:\u2022 Parent Guarantor (Kongsberg Automotive ASA), \u2022 Kongsberg Automotive Holding 2 AS, Kongsberg Automotive AS, Kongs-berg Automotive AB, Kongsberg Power Products Systems AB, Kongsberg Driveline Systems SAS, Kongsberg Raufoss Distribution SAS, Kongsberg Actuation Systems Ltd, Kongsberg Automotive Slovakia s.r.o., Kongsberg Automotive Sp. z.o.o., Kongsberg Inc., Kongsberg Holding III, Inc., Kongs-berg Actuation Systems II, LLC, Kongsberg Power Products Systems I, LLC, Kongsberg Automotive, Inc., Kongsberg Driveline Systems I, LLC, and KA Group AG.General information In 2022, total parent guarantees in the amount of around MEUR 62.5 and MUSD 10.0 were issued for entities in Slovakia, Poland, and Mexico.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-117-2": {
"value": "NOTE 29 CONTINGENT LIABILITIESThe following is an overview of current material disputes involving ei-ther the Company Kongsberg Automotive ASA or its subsidiaries.Endeavor Group, LLC v Kongsberg Power Products Systems I, LLCKongsberg Power Products Systems I, LLC is contesting a claim by a neighboring property owner for compensation for use of a detention pond on the neighboring property in Willis, Texas. Water runoff from the Kongsberg property was diverted to the neighboring property at a time when both parcels were owned by a predecessor of Kongsberg. Kongs-berg does not believe that the plaintiff is entitled to significant compen-sation. Kongsberg\u2019s main argument for acquittal is that the pond was clearly visible when the property was acquired by the plaintiff. The dis-trict court has ruled in our favor and fully acquitted Kongsberg. The plaintiff has however appealed the ruling. The decision of the court of appeals is not expected before 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-119-1": {
"value": "NOTE 30 SUBSEQUENT EVENTSNo significant subsequent events have been identified.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-120-1": {
"value": "NOTE 31 RELATED-PARTY TRANSACTIONSKongsberg Automotive ASA is listed on the Oslo Stock Exchange and is the Group's ultimate parent. The Group has no material transactions with related parties.Key management and BoD compensationSee note 27 - includes remuneration for the Senior Management and Board of Directors. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJDCG21",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}