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"scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "f8494": { "value": "-1807000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:USD" } }, "f8505": { "value": "2197000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00", "unit": "iso4217:USD" } }, "f8510": { "value": "4005000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2022-01-01T00:00:00", "unit": "iso4217:USD" } }, "f8523": { "value": "2038000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "f8528": { "value": "2197000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00", "unit": "iso4217:USD" } }, "s7_notes__6__8": { "value": "Note 1 Basis for presentation \u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021. The separate financial statements for the parent company have been prepared and presented in accordance with simplified IFRS as approved by Ministry of Finance 10 December 2019. In the separate statements the exception from IFRS for recognition of dividends and group contributions is applies. Otherwise, the explanations of the accounting policy for the group also apply to the separate statement, and the notes to the consolidate financial statements will to a large degree also cover the separate statements. Aquila also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act related to remuneration to the board and the senior management. The notes are an integral part of the consolidated financial statements. The consolidated financial statements have been prepared on a historical cost basis, except for certain financial assets financial instruments that have been measured at fair value. The financial statements of the subsidiaries have been prepared for the same reporting year as the Company, using consistent accounting policies. The consolidated financial statements provide comparative information in respect of the previous period and are presented in thousands of USD. The income statement is presented by showing expenses by their nature. The statement of cash flows is presented using the indirect method. The consolidated financial statements of the Group were authorized by the Board of Directors on 18 April 2024. The consolidated financial statements will be presented for approval at the annual general meeting on 23 May 2024. Until this date, the Board of Directors has the authority to amend the financial statements. The annual financial statements have been prepared under a going concern assumption. These assumptions rest on financial forecasts and plans for the coming period and plans for coming years based on the assumptions made about future events and planned transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__7": { "value": "Note 1 Basis for presentation \u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021. The separate financial statements for the parent company have been prepared and presented in accordance with simplified IFRS as approved by Ministry of Finance 10 December 2019. In the separate statements the exception from IFRS for recognition of dividends and group contributions is applies. Otherwise, the explanations of the accounting policy for the group also apply to the separate statement, and the notes to the consolidate financial statements will to a large degree also cover the separate statements. Aquila also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act related to remuneration to the board and the senior management. The notes are an integral part of the consolidated financial statements. The consolidated financial statements have been prepared on a historical cost basis, except for certain financial assets financial instruments that have been measured at fair value. The financial statements of the subsidiaries have been prepared for the same reporting year as the Company, using consistent accounting policies. The consolidated financial statements provide comparative information in respect of the previous period and are presented in thousands of USD. The income statement is presented by showing expenses by their nature. The statement of cash flows is presented using the indirect method. The consolidated financial statements of the Group were authorized by the Board of Directors on 18 April 2024. The consolidated financial statements will be presented for approval at the annual general meeting on 23 May 2024. Until this date, the Board of Directors has the authority to amend the financial statements. The annual financial statements have been prepared under a going concern assumption. These assumptions rest on financial forecasts and plans for the coming period and plans for coming years based on the assumptions made about future events and planned transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__9": { "value": "\u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__10": { "value": "Note 2 Key accounting estimates and assumptions. The preparation of the group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, the accompanying disclosures and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. In the process of applying the group\u2019s accounting policies, management has made various judgements. Those which management has assessed to have the most significant effect on The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, which have a significant risk of causing material adjustments to the carrying amounts of assets and liabilities within the next financial year, are described in the individual notes to the related financial statement line below. The Group based its assumptions and estimated parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future development, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Fair value measurement Certain financial instruments are measured at fair value. Aquila uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, and can be described as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). In note number 11 the value measurement of financial instruments is categorized using the above description. Impairment of intangible assets The Group uses the discounted cash flow method to estimate the present value of the multi-client library, project Utsira including the reprocessing and project Egypt, based on expectations of future multi-client late sales according to the cash flow prognosis used by management for 2023. There are two uncertainties when it comes to the timing of the late sales and also the size of the late sales. The management has weighted these uncertainly with probability in their discounted cash flow calculations. The WACC used in the calculation is comparable to peers. The IFRS value of the Utsira multi-client survey was not impaired in 2023 or 2022. However, in March 2022, the Utsira survey was written up (reversal of a portion of the 2019 and 2020 impairment), which increased the value with USD 5.6 million based on expectation for future late sales. Further, in December 2022, due to a new reprocessing agreement, the Utsira survey was written up (reversal of a portion of the 2019 and 2020 impairment) with USD 7.0 million based on expectation for future late.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__11": { "value": "Fair value measurement Certain financial instruments are measured at fair value. Aquila uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, and can be described as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). In note number 11 the value measurement of financial instruments is categorized using the above description.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__12": { "value": "Impairment of intangible assets The Group uses the discounted cash flow method to estimate the present value of the multi-client library, project Utsira including the reprocessing and project Egypt, based on expectations of future multi-client late sales according to the cash flow prognosis used by management for 2023. There are two uncertainties when it comes to the timing of the late sales and also the size of the late sales. The management has weighted these uncertainly with probability in their discounted cash flow calculations. The WACC used in the calculation is comparable to peers. The IFRS value of the Utsira multi-client survey was not impaired in 2023 or 2022. However, in March 2022, the Utsira survey was written up (reversal of a portion of the 2019 and 2020 impairment), which increased the value with USD 5.6 million based on expectation for future late sales. Further, in December 2022, due to a new reprocessing agreement, the Utsira survey was written up (reversal of a portion of the 2019 and 2020 impairment) with USD 7.0 million based on expectation for future late.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__14-1": { "value": "Note 3 Segment reporting The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments. USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2023202320232023Total revenue 8 237--8 237Changes in fair value of investments -(251)-(251)Other gains (losses) (1 000)--(1 000)Cost of sales (5 791)--(5 791)Selling, general and administrative expenses (1 034)(8)(1 430)(2 472)Amortization multi-client (6 409)--(6 409)Write-up multi-client (reversal of impairment) ----Depreciation & impairment ----Operating profit (loss) (EBIT) Segment(5 997)(259)(1 430)(7 686)The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2023202320232023Norway 8 237--8 237Total revenue 8 237--8 237The geographical split is based on where the multi-client late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2023202320232023Customer 1 3 720--3 720Customer 2 3 720--3 720Customer 3 458--458Customer 4 340--340Total revenue 8 237--8 237USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2022202220222022Total revenue 7 258--7 258Changes in fair value of investments -(13 447)-(13 447)Other gains (losses) 666666Cost of sales (399)--(399)Selling, general and administrative expenses (413)(6)(1 998)(2 417)Amortization multi-client (3 983)--(3 983)Write-up multi-client (reversal of impairment) 12 61812 618Depreciation & impairment (548)-(11)(559)Operating profit (loss) (EBIT) Segment 15 198(13 453)(2 009)(264)The geographical split is based on where the seismic surveys have been performed and the late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2022202220222022Norway 6 328--6 328Egypt 1 596--1 596Total revenue 7 924--7 924USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2022202220222022Customer 1 2 522--2 522Customer 2 1 764--1 764Customer 3 1 596--1 596Customer 4 1 368--1 368Total revenue 7 250--7 250Note 4 Revenue and cost from contract with clients Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services. Pre-funding Multi-client pre-funding contracts of unfinished data (i.e. contracts entered into prior to being ready for delivery) are considered to be \u2018right to use licenses\u2019 under IFRS 15, meaning that all revenues related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. Aquila has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer. Late sales Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the processed data (i.e. the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Sales of finished data are presented as part of late sales revenue together with sales of unfinished data in cases where the relevant survey had already commenced when the contract was entered into. USD thousands AxxisInvestmentTotalIncome statement202320232023Multi-client projects late sales 797 797 Multi-client projects pre-funding 7 440 7 440 Total revenue from contracts with customers8 237 8 237 At a point in time 7 258 7 258 Total revenues from contracts with customers7 258 7 258 USD thousands AxxisInvestmentTotalOther gains (losses)202320232023Sale of node assets - earnout model (1 000) (1 000)Total gain (losses)(1 000)(1 000)USD thousands AxxisInvestmentTotalIncome statement202220222022Other income 8 8 Multi-client projects late sales 7 250 7 250 Total revenue from contracts with customers7 258 7 258 At a point in time 7 258 7 258 Total revenues from contracts with customers7 258 7 258 USD thousands AxxisInvestmentTotalOther gains (losses)202220222022Sale of node assets - earnout model 666 666 Total gain (losses)666 666 The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. The net gain is from the sales of the seismic node business to Magseis Fairfield. Under the agreement, Aquila received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The Group has used a probability weighted cash flow and discounted with an appropriate WACC. The two scenarios have been calculated as high and as low scenarios. The calculated NPV as of 31.12.2022 is slightly above the low case scenario of USD 3.0 million. The calculated NPV has been offset by the sales net book value of the nodes sold at the time of divestment with a loss of USD 2.3 million, which resulted in a reported gain of USD 0.7 million in 2022. A USD 1.0 million reduction in the fair value of the financial assets has been recognized in 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__13": { "value": "Note 3 Segment reporting The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments. USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2023202320232023Total revenue 8 237--8 237Changes in fair value of investments -(251)-(251)Other gains (losses) (1 000)--(1 000)Cost of sales (5 791)--(5 791)Selling, general and administrative expenses (1 034)(8)(1 430)(2 472)Amortization multi-client (6 409)--(6 409)Write-up multi-client (reversal of impairment) ----Depreciation & impairment ----Operating profit (loss) (EBIT) Segment(5 997)(259)(1 430)(7 686)The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2023202320232023Norway 8 237--8 237Total revenue 8 237--8 237The geographical split is based on where the multi-client late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2023202320232023Customer 1 3 720--3 720Customer 2 3 720--3 720Customer 3 458--458Customer 4 340--340Total revenue 8 237--8 237USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2022202220222022Total revenue 7 258--7 258Changes in fair value of investments -(13 447)-(13 447)Other gains (losses) 666666Cost of sales (399)--(399)Selling, general and administrative expenses (413)(6)(1 998)(2 417)Amortization multi-client (3 983)--(3 983)Write-up multi-client (reversal of impairment) 12 61812 618Depreciation & impairment (548)-(11)(559)Operating profit (loss) (EBIT) Segment 15 198(13 453)(2 009)(264)The geographical split is based on where the seismic surveys have been performed and the late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2022202220222022Norway 6 328--6 328Egypt 1 596--1 596Total revenue 7 924--7 924USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2022202220222022Customer 1 2 522--2 522Customer 2 1 764--1 764Customer 3 1 596--1 596Customer 4 1 368--1 368Total revenue 7 250--7 250", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__15": { "value": "The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__6": { "value": "The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments.Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or servicesCost of goods sold consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COGS also consists of costs related to delivery of geoscientific data.Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less.Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.The multi-client library consists of geophysical data to be licensed to customers on a non-exclusive basis. Directly attributable costs associated with the production and development of multi-client projects such as data acquisition and processing, and direct project costs are capitalized. Cost directly attributable to data acquisition and processing include vessel costs, payroll and related costs for crew, project management, agent, other related project costs, hardware/software costs and mobilization costs when relocating a vessel to the survey areas. The library of multi-client seismic data and interpretations is presented at cost reduced by accumulated amortization and impairment.The Group invests in financial assets as part of its core business. The financial investments are reflected at fair value and value adjustments are posted in the profit or loss statement. Financial assets are measured at fair value using fair value hierarchy described in accounting principlesDue to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. Interest bearing loans are recognized initially at fair value less transaction costs. The TGS loan was settled during the first quarter of 2022. Subsequent to initial recognition, interest bearing loans are measured at amortized cost using the effective interest method. Gains and losses are recognized in the consolidated statements of profit or loss when the liabilities are derecognized as well as through the amortization process. The carrying value of borrowing is less amortized cost. The carrying amount of trade and other payables is considered to be approximately the same as their fair values, due to their short-term nature. Due to the court reconstruction in June 2021, all interest-bearing debt except the TGS loan was settled during 2021. Financial assets are from the ocean-bottom seismic contract node on a rope business that was divested in March 2022 through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila Holdings received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. This is level 3-inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). An entity shall include in the transaction price some or all of an amount of variable consideration estimated only 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 consideration is subsequently resolved. The Group used best estimates and discounted to net present value. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The group has used a probability weighted cash flow and discounted with a WACC of 9.15%.. Two scenarios have been calculated as high and as low scenario. The NPV per 31.12.2023 of USD 2.0 million is just above the low case. The Group does not hold any financial derivatives.The Group transactions and balances with other Group companies in 2022 were related to consultancy fees from companies representing some of the largest shareholders. There were no transactions with related parties in 2023.The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties.The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 21, are not included in the number of dilutive shares for 2023 or 2022 due to the options is out of money.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__17": { "value": "Note 4 Revenue and cost from contract with clients Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services. Pre-funding Multi-client pre-funding contracts of unfinished data (i.e. contracts entered into prior to being ready for delivery) are considered to be \u2018right to use licenses\u2019 under IFRS 15, meaning that all revenues related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. Aquila has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer. Late sales Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the processed data (i.e. the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Sales of finished data are presented as part of late sales revenue together with sales of unfinished data in cases where the relevant survey had already commenced when the contract was entered into. USD thousands AxxisInvestmentTotalIncome statement202320232023Multi-client projects late sales 797 797 Multi-client projects pre-funding 7 440 7 440 Total revenue from contracts with customers8 237 8 237 At a point in time 7 258 7 258 Total revenues from contracts with customers7 258 7 258 USD thousands AxxisInvestmentTotalOther gains (losses)202320232023Sale of node assets - earnout model (1 000) (1 000)Total gain (losses)(1 000)(1 000)USD thousands AxxisInvestmentTotalIncome statement202220222022Other income 8 8 Multi-client projects late sales 7 250 7 250 Total revenue from contracts with customers7 258 7 258 At a point in time 7 258 7 258 Total revenues from contracts with customers7 258 7 258 USD thousands AxxisInvestmentTotalOther gains (losses)202220222022Sale of node assets - earnout model 666 666 Total gain (losses)666 666 The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. The net gain is from the sales of the seismic node business to Magseis Fairfield. Under the agreement, Aquila received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The Group has used a probability weighted cash flow and discounted with an appropriate WACC. The two scenarios have been calculated as high and as low scenarios. The calculated NPV as of 31.12.2022 is slightly above the low case scenario of USD 3.0 million. The calculated NPV has been offset by the sales net book value of the nodes sold at the time of divestment with a loss of USD 2.3 million, which resulted in a reported gain of USD 0.7 million in 2022. A USD 1.0 million reduction in the fair value of the financial assets has been recognized in 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__18": { "value": "Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__20": { "value": "Note 5 Cost of sales Cost of goods sold consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COGS also consists of costs related to delivery of geoscientific data. USD thousands Cost of sales 20232022Reprocessing (5 744)-Vessel cost -(1)Crew & project management -(216)Seismic, source and node equipment -(56)Agent related expenses (48)(127)Total cost of sales (5 791)(399)", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__19": { "value": "Note 5 Cost of sales Cost of goods sold consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COGS also consists of costs related to delivery of geoscientific data. USD thousands Cost of sales 20232022Reprocessing (5 744)-Vessel cost -(1)Crew & project management -(216)Seismic, source and node equipment -(56)Agent related expenses (48)(127)Total cost of sales (5 791)(399)", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__22": { "value": "Note 6 Financial items USD thousands Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__21": { "value": "Note 6 Financial items USD thousands Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__24": { "value": "Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__23": { "value": "Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__26": { "value": "Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__25": { "value": "Financial income 20232022Interest income (25)7Other financial income -45Total financial income (25)51Financial expenses 20232022Interest expense (286)(69)Other financial expenses (108)(12)Total financial expenses (394)(81)Currency exchange gain (loss) 20232022Exchange gains 4021 404Exchange losses (441)(1 472)Total exchange gain (loss) (39)(69)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__27": { "value": "Note 7 Tax Tax (income) in 2023 was USD 7 thousand compared with USD 1 758 thousand tax (income) in 2022. Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Aquila operates and generates taxable income. USD thousands 20232022Specification of tax expense (income) for the year Changes from previous years (7)(1 758)Total tax expense (income) (7)(1 758)Reconciliation of actual against expected tax expense (income) at the income tax rate of 22% Profit (loss) before tax (8 093)(362)22% tax (1 781)(80)Tax effect from: Withholding tax and corporate tax abroad -83 Permanent differences 98 (1 503)Currency effect 590 (701)Difference in tax rate in foreign activities -5 Changes from previous years 584 (1 758)Not booked deferred tax asset 501 2 196 Calculated tax expense (income) (7)(1 758)Effective tax rate for the Company 0.09 485.47 USD thousands 31.12.202331.12.2022Temporary differences Non current assets (4 945)(6 387)Accumulated loss carried forward (44 837)(42 780)Temporary differences at 31.12. (49 782)(49 167)Deferred tax assets (liabilities) 10 952 10 817 Withholding taxes Withholding taxes are included in the tax expense to the extent that a tax credit is available in the income tax in the home state. Changes from previous year is related to change in accrual for corporate income tax in Egypt, where the taxes have not been settled. Deferred taxes The deferred tax liabilities or tax assets are recognized in the 2023 financial statement. The Group has substantial tax losses carried forward. All the tax losses carried forward are related to the Norwegian entities. However, no deferred tax assets have been recognized due to the uncertainties in being able to utilize the tax losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__28": { "value": "Deferred taxes The deferred tax liabilities or tax assets are recognized in the 2023 financial statement. The Group has substantial tax losses carried forward. All the tax losses carried forward are related to the Norwegian entities. However, no deferred tax assets have been recognized due to the uncertainties in being able to utilize the tax losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__31": { "value": "Note 8 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2023 31.12.2022 Bank deposits 2 009 2 156 Restricted bank deposits 29 42 Total bank deposits 2 038 2 197 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__30": { "value": "Note 8 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2023 31.12.2022 Bank deposits 2 009 2 156 Restricted bank deposits 29 42 Total bank deposits 2 038 2 197 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__29": { "value": "Note 8 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2023 31.12.2022 Bank deposits 2 009 2 156 Restricted bank deposits 29 42 Total bank deposits 2 038 2 197 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__32": { "value": "Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__33": { "value": "Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__35": { "value": "Note 9 Other current assets USD thousands 31.12.202331.12.2022Prepayments 122 82 Accrued income 1 140 3 153 Other current receivables 3 3 Total other current assets 1 265 3 238", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__34-1": { "value": "Note 9 Other current assets USD thousands 31.12.202331.12.2022Prepayments 122 82 Accrued income 1 140 3 153 Other current receivables 3 3 Total other current assets 1 265 3 238Note 11 Financial assets The Group invests in financial assets as part of its core business. The financial investments are reflected at fair value and value adjustments are posted in the profit or loss statement. Financial assets are measured at fair value using fair value hierarchy described in accounting principles. USD thousands Number of Invested Investments shares value 31.12.202331.12.2022Listed securities Capsol Tehnologies ASA 3 636 363 4 693 4 824 4 246Dolphin Drilling AS 1 714 568 2 000 1 427 2 245Listed securities 6 693 6 250 6 491 Unlisted securities Arbaflame AS 3 920 294 3 426 320 330Unlisted securities 3 426 320 330 Total investments 10 119 6 570 6 821 USD thousands Pricing sensitivity Gain/(loss) Gain/(loss) Investments 31.12.2023of 5% movementof 10% movementCapsol Technologies ASA 4 824241482Dolphin Drilling AS 1 42771143Arbaflame AS 3201632Total Investments 6 570329657Capsol Technologies ASA The investment in Capsol Technologies is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 13.50 (NOK 11.50 in 2022) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes subsequent to year end may have a significant impact on the overall fair value of investments. Dolphin Drilling AS The investment in Dolphin Drilling AS is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 8.47 (NOK 12.90 in 2022) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes subsequent to year end may have a significant impact on the overall fair value of investments. Arbaflame AS The investment in Arbaflame is measured based on level 3 inputs. The company is not listed, and management has therefore evaluated all available information and news from the company after the investment was made. Arbaflame had an equity private placement in November 2022 at NOK 0.83 per share and the Group use this value. Based on this valuation, the estimated fair value of the Group\u2019s investment in Arbaflame was USD 0.3 million (NOK 3.3 million) at the end of December 2022. The Group does not consider climate risk to have a significant impact on the estimates for the fair value of investments per December 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__36": { "value": "Note 11 Financial assets The Group invests in financial assets as part of its core business. The financial investments are reflected at fair value and value adjustments are posted in the profit or loss statement. Financial assets are measured at fair value using fair value hierarchy described in accounting principles. USD thousands Number of Invested Investments shares value 31.12.202331.12.2022Listed securities Capsol Tehnologies ASA 3 636 363 4 693 4 824 4 246Dolphin Drilling AS 1 714 568 2 000 1 427 2 245Listed securities 6 693 6 250 6 491 Unlisted securities Arbaflame AS 3 920 294 3 426 320 330Unlisted securities 3 426 320 330 Total investments 10 119 6 570 6 821 USD thousands Pricing sensitivity Gain/(loss) Gain/(loss) Investments 31.12.2023of 5% movementof 10% movementCapsol Technologies ASA 4 824241482Dolphin Drilling AS 1 42771143Arbaflame AS 3201632Total Investments 6 570329657Capsol Technologies ASA The investment in Capsol Technologies is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 13.50 (NOK 11.50 in 2022) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes subsequent to year end may have a significant impact on the overall fair value of investments. Dolphin Drilling AS The investment in Dolphin Drilling AS is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 8.47 (NOK 12.90 in 2022) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes subsequent to year end may have a significant impact on the overall fair value of investments. Arbaflame AS The investment in Arbaflame is measured based on level 3 inputs. The company is not listed, and management has therefore evaluated all available information and news from the company after the investment was made. Arbaflame had an equity private placement in November 2022 at NOK 0.83 per share and the Group use this value. Based on this valuation, the estimated fair value of the Group\u2019s investment in Arbaflame was USD 0.3 million (NOK 3.3 million) at the end of December 2022. The Group does not consider climate risk to have a significant impact on the estimates for the fair value of investments per December 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__38": { "value": "Note 12 Financial risk management Aquila has various financial assets. These are primarily held in USD: The group\u2019s principal financial liabilities comprise trade payables and other current liabilities. Aquila does not hold any currency or interest swaps. Capital management For the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The Group manages its capital structure and adjusts considering changes in economic conditions. To maintain or adjust the capital structure, the Group may return capital to shareholders, issue new shares, repay or issue new debt. The Group\u2019s capital management, among other things, aims to ensure that it fulfils if any borrowings that define capital structure requirements. Any breaches in meeting the financial terms if any would permit the borrower to immediately call borrowings. Market risk \u2013 price risk For information regarding market risk \u2013 price risk see note 11. Credit risk All placements of excess cash are bank deposits. Aquila is exposed to credit risk through sales and uses best efforts to manage the risk. Aquila considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its customers are large oil and gas companies considered to be financially sound. All trade receivable was fully paid during 2023 and 2022, and therefore no provision for losses. Liquidity risk Liquidity risk arises from lack of correlation between cash flow from operations and financial commitments. Per the balance sheet date, Aquila held current assets of USD 4 200 thousand, of which cash and cash equivalents represented USD 2 038 thousand and other current assets represent USD 2 161 thousand. In addition, the group\u2019s financial assets represent USD 2 029 thousand. In comparison, current liabilities amounted to USD 5 762 thousand. The table below provides an overview of the maturity profile of all financial liabilities. For bank loans the stated amount includes estimated interest payments. In cases where the counterpart may claim earlier redemption, the amount is places in the earliest period and the payment may be required from the counterparty. 2023 Remaining Term 0-3 3-6 6-9 9-12 USD thousands monthsmonthsmonthsmonths1-2 yearsTotalTrade payables 545 - - - - 545 Other current 5 217 liabilities 886 - - 4 331 - Total 1 431 - - 4 331 - 5 762Currency risk Substantial portions of Aquila\u2019s revenues and costs are in USD. Due to this, the group\u2019s operational exposure to exchange rate fluctuations is low. However, as the parent company pays taxes in Norwegian kroner (NOK) to the Norwegian Tax Authorities, salaries to employees and dividends to shareholders in NOK, fluctuations between the NO and USD impact currency exchange gain or losses in the tax expense and financial items of the consolidated accounts. A reasonably possible strengthening (weakening) of the USD against NOK on 31 December would have affected profit or loss with the following amounts: Change in exchange USD thousands rate Effect on profit Effect on USD/NOKbefore taxOCI2023 + 10 % (471) - - 10 % 576 - 2022 + 10 % (21) - - 10 % 25 - The Group also have operations in Egypt. However, currently the activity level is at the minimum and the currency risk is mainly exposed on the tax liabilities to the Egyptian Tax Authorities (which are reflected in the balance sheet).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__39": { "value": "Capital management For the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The Group manages its capital structure and adjusts considering changes in economic conditions. To maintain or adjust the capital structure, the Group may return capital to shareholders, issue new shares, repay or issue new debt. The Group\u2019s capital management, among other things, aims to ensure that it fulfils if any borrowings that define capital structure requirements. Any breaches in meeting the financial terms if any would permit the borrower to immediately call borrowings.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__40-1": { "value": "Market risk \u2013 price risk For information regarding market risk \u2013 price risk see note 11.Currency risk Substantial portions of Aquila\u2019s revenues and costs are in USD. Due to this, the group\u2019s operational exposure to exchange rate fluctuations is low. However, as the parent company pays taxes in Norwegian kroner (NOK) to the Norwegian Tax Authorities, salaries to employees and dividends to shareholders in NOK, fluctuations between the NO and USD impact currency exchange gain or losses in the tax expense and financial items of the consolidated accounts. A reasonably possible strengthening (weakening) of the USD against NOK on 31 December would have affected profit or loss with the following amounts: Change in exchange USD thousands rate Effect on profit Effect on USD/NOKbefore taxOCI2023 + 10 % (471) - - 10 % 576 - 2022 + 10 % (21) - - 10 % 25 - The Group also have operations in Egypt. However, currently the activity level is at the minimum and the currency risk is mainly exposed on the tax liabilities to the Egyptian Tax Authorities (which are reflected in the balance sheet).", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__41": { "value": "Credit risk All placements of excess cash are bank deposits. Aquila is exposed to credit risk through sales and uses best efforts to manage the risk. Aquila considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its customers are large oil and gas companies considered to be financially sound. All trade receivable was fully paid during 2023 and 2022, and therefore no provision for losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__42": { "value": "Liquidity risk Liquidity risk arises from lack of correlation between cash flow from operations and financial commitments. Per the balance sheet date, Aquila held current assets of USD 4 200 thousand, of which cash and cash equivalents represented USD 2 038 thousand and other current assets represent USD 2 161 thousand. In addition, the group\u2019s financial assets represent USD 2 029 thousand. In comparison, current liabilities amounted to USD 5 762 thousand. The table below provides an overview of the maturity profile of all financial liabilities. For bank loans the stated amount includes estimated interest payments. In cases where the counterpart may claim earlier redemption, the amount is places in the earliest period and the payment may be required from the counterparty. 2023 Remaining Term 0-3 3-6 6-9 9-12 USD thousands monthsmonthsmonthsmonths1-2 yearsTotalTrade payables 545 - - - - 545 Other current 5 217 liabilities 886 - - 4 331 - Total 1 431 - - 4 331 - 5 762", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__45": { "value": "Note 13 Categories of financial instruments The Group's exposure to various risks associated with financial instruments is discussed in note 12 Financial risk management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. USD thousands ASSETS 31.12.202331.12.2022Financial assets at amortized cost Bank deposits, cash in hand 2 038 2 197 Financial assets at fair value through profit and loss Investments 6 570 6 821 Financial assets 2 029 3 029 Total financial assets 10 638 12 048 LIABILITIES 31.12.202331.12.2022Financial liabilities at amortized cost Trade payables 545 88 Other current liabilities 2 935 5 037 Total financial liabilities 3 480 5 125 Fair value Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. Interest bearing loans are recognized initially at fair value less transaction costs. The TGS loan was settled during the first quarter of 2022. Subsequent to initial recognition, interest bearing loans are measured at amortized cost using the effective interest method. Gains and losses are recognized in the consolidated statements of profit or loss when the liabilities are derecognized as well as through the amortization process. The carrying value of borrowing is less amortized cost. The carrying amount of trade and other payables is considered to be approximately the same as their fair values, due to their short-term nature. Due to the court reconstruction in June 2021, all interest-bearing debt except the TGS loan was settled during 2021. Financial assets are from the ocean-bottom seismic contract node on a rope business that was divested in March 2022 through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila Holdings received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. This is level 3-inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). An entity shall include in the transaction price some or all of an amount of variable consideration estimated only 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 consideration is subsequently resolved. The Group used best estimates and discounted to net present value. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The group has used a probability weighted cash flow and discounted with a WACC of 9.15%.. Two scenarios have been calculated as high and as low scenario. The NPV per 31.12.2023 of USD 2.0 million is just above the low case. The Group does not hold any financial derivatives.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__44": { "value": "Note 13 Categories of financial instruments The Group's exposure to various risks associated with financial instruments is discussed in note 12 Financial risk management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. USD thousands ASSETS 31.12.202331.12.2022Financial assets at amortized cost Bank deposits, cash in hand 2 038 2 197 Financial assets at fair value through profit and loss Investments 6 570 6 821 Financial assets 2 029 3 029 Total financial assets 10 638 12 048 LIABILITIES 31.12.202331.12.2022Financial liabilities at amortized cost Trade payables 545 88 Other current liabilities 2 935 5 037 Total financial liabilities 3 480 5 125 Fair value Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. Interest bearing loans are recognized initially at fair value less transaction costs. The TGS loan was settled during the first quarter of 2022. Subsequent to initial recognition, interest bearing loans are measured at amortized cost using the effective interest method. Gains and losses are recognized in the consolidated statements of profit or loss when the liabilities are derecognized as well as through the amortization process. The carrying value of borrowing is less amortized cost. The carrying amount of trade and other payables is considered to be approximately the same as their fair values, due to their short-term nature. Due to the court reconstruction in June 2021, all interest-bearing debt except the TGS loan was settled during 2021. Financial assets are from the ocean-bottom seismic contract node on a rope business that was divested in March 2022 through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila Holdings received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. This is level 3-inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). An entity shall include in the transaction price some or all of an amount of variable consideration estimated only 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 consideration is subsequently resolved. The Group used best estimates and discounted to net present value. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The group has used a probability weighted cash flow and discounted with a WACC of 9.15%.. Two scenarios have been calculated as high and as low scenario. The NPV per 31.12.2023 of USD 2.0 million is just above the low case. The Group does not hold any financial derivatives.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__46": { "value": "Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. Interest bearing loans are recognized initially at fair value less transaction costs. The TGS loan was settled during the first quarter of 2022. Subsequent to initial recognition, interest bearing loans are measured at amortized cost using the effective interest method. Gains and losses are recognized in the consolidated statements of profit or loss when the liabilities are derecognized as well as through the amortization process. The carrying value of borrowing is less amortized cost. The carrying amount of trade and other payables is considered to be approximately the same as their fair values, due to their short-term nature. Due to the court reconstruction in June 2021, all interest-bearing debt except the TGS loan was settled during 2021. Financial assets are from the ocean-bottom seismic contract node on a rope business that was divested in March 2022 through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila Holdings received USD 0.5 million at closing and will receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. There is a minimum payment in year three of USD 1.5 million, subject to certain milestones. This is level 3-inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). An entity shall include in the transaction price some or all of an amount of variable consideration estimated only 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 consideration is subsequently resolved. The Group used best estimates and discounted to net present value. As basis for the gain calculation, the Group has estimated total revenues, and the resulting payments to Aquila, for the three-year period. The group has used a probability weighted cash flow and discounted with a WACC of 9.15%.. Two scenarios have been calculated as high and as low scenario. The NPV per 31.12.2023 of USD 2.0 million is just above the low case. The Group does not hold any financial derivatives.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__47": { "value": "Leases Only office rental comes under the classification of leases. As of 31 December 2023, and 2022, the Group has no lease liabilities. The reason is that the commitment related to office rent expires in September 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__48": { "value": "Commitments As of December 2023, the Group had commitments related to office rent for the Oslo office until September 2024. As of December 2022, the Group had commitments related to office rent for the Oslo Office until September 2023. The cost for short term leases of office rent for 2023 was USD 0.1 million and USD 0.1 million for 2022.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__53": { "value": "Note 15 Other current liabilities USD thousands 31.12.202331.12.2022Holiday pay owed 65 68 Egyptian tax * 2 077 2 121 Other accrued costs 836 127 VAT settlement (43) 440 Total other current liabilities 2 935 2 755 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. The Group expects the Egyptian tax to be reduced, but since the taxes is not settled as of December 2023, the Group has decided to keep same tax level in EGP as for 2022. However, due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__52": { "value": "Note 15 Other current liabilities USD thousands 31.12.202331.12.2022Holiday pay owed 65 68 Egyptian tax * 2 077 2 121 Other accrued costs 836 127 VAT settlement (43) 440 Total other current liabilities 2 935 2 755 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. The Group expects the Egyptian tax to be reduced, but since the taxes is not settled as of December 2023, the Group has decided to keep same tax level in EGP as for 2022. However, due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__51": { "value": "Note 15 Other current liabilities USD thousands 31.12.202331.12.2022Holiday pay owed 65 68 Egyptian tax * 2 077 2 121 Other accrued costs 836 127 VAT settlement (43) 440 Total other current liabilities 2 935 2 755 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. The Group expects the Egyptian tax to be reduced, but since the taxes is not settled as of December 2023, the Group has decided to keep same tax level in EGP as for 2022. However, due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__50": { "value": "Note 15 Other current liabilities USD thousands 31.12.202331.12.2022Holiday pay owed 65 68 Egyptian tax * 2 077 2 121 Other accrued costs 836 127 VAT settlement (43) 440 Total other current liabilities 2 935 2 755 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. The Group expects the Egyptian tax to be reduced, but since the taxes is not settled as of December 2023, the Group has decided to keep same tax level in EGP as for 2022. However, due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__49": { "value": "Note 15 Other current liabilities USD thousands 31.12.202331.12.2022Holiday pay owed 65 68 Egyptian tax * 2 077 2 121 Other accrued costs 836 127 VAT settlement (43) 440 Total other current liabilities 2 935 2 755 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. The Group expects the Egyptian tax to be reduced, but since the taxes is not settled as of December 2023, the Group has decided to keep same tax level in EGP as for 2022. However, due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__54": { "value": "Note 16 Share capital and shareholder information The Company's share capital per Number of Share Capital in Par Value per 31.12.2023 include the following: shares NOK share Ordinary shares (one share = one vote) 239 760 117239 760 1171.00The Company has one class of shares, all shares provide equal rights, including the right to any dividends in line with 2022. Each of the shares carries one vote in line with 2022. Aquila Holdings ASA has in 2023 purchased 13 885 011 own shares at USD 1.4 million. In 2022, 5 263 157 own shares were purchased at USD 0.5 million. The subsidiaries directly or indirectly do not own shares or treasury shares in the Company. Changes in number of shares SharesNumber of shares 01.01.2023 239 760 117 Own shares 31.12.2023 19 148 168 Number of shares 31.12.2023 220 611 949 Paid/proposed dividend The board has decided not to propose any dividend for 2023. The major shareholders in Aquila Holdings ASA 31 December 2023 were as follows: Name Total sharesOwnership shareVoting share INVESTERINGSFONDET VIKING AS 23 717 632 9.89%9.89%AQUILA HOLDINGS ASA 19 148 168 7.99%7.99%TIGERSTADEN AS 16 250 000 6.78%6.78%F2 FUNDS AS 11 848 719 4.94%4.94%F1 FUNDS AS 11 608 263 4.84%4.84%ALDEN AS 11 265 384 4.70%4.70%DNB BANK ASA 9 300 000 3.88%3.88%GINNY INVEST AS 7 750 230 3.23%3.23%SIX SIS AG 7 012 000 2.92%2.92%Em Kapital As 6 816 846 2.84%2.84%URTIVEN AS 6 400 000 2.67%2.67%BALLISTA AS 6 323 231 2.64%2.64%PHILIP HOLDING AS 5 750 230 2.40%2.40%KING KONG INVEST AS 5 500 000 2.29%2.29%LIVERMORE INVEST AS 4 693 060 1.96%1.96%Q CAPITAL AS 4 369 230 1.82%1.82%Johansson Eric 4 007 553 1.67%1.67%TTC INVEST AS 4 000 000 1.67%1.67%BECK ASSET MANAGEMENT AS 3 294 675 1.37%1.37%Nordnet Bank AB 3 259 804 1.36%1.36%Total 20 largest shareholders 172 315 025 71.87%Total other shareholders 67 445 092 28.13%Total number of shares 239 760 117 100.00%Shares owned or controlled by members of the Board of Directors, chief executive officer and other executive officers 31 December 2023 were as follows: Ownership Number Board of DirectorsPosition Total shares share Voting shareof optionsTorstein Sanness Board member 285 000 0.0 %0.0 % 800 000 Share and options owned by management 31 December 2023 were as follows: Number of Number of Executive management Position sharesoptionsInterim CEO Nils Haugestad and CFO - -", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__55": { "value": "Paid/proposed dividend The board has decided not to propose any dividend for 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__56": { "value": "Note 17 Related parties The ultimate parent of the Group is Aquila Holdings ASA. The Group transactions and balances with other Group companies in 2022 were related to consultancy fees from companies representing some of the largest shareholders. There were no transactions with related parties in 2023. Transactions with related parties USD thousands 20232022Consultancy services: Citadell AS controlled by Fredrik Sneve 5068Middelborg AS controlled by Lars Eriksen 270Balances with related parties USD thousands 31.12.202331.12.2022Account payables / Other current liabilities: Citadell AS -5Middelborg AS -5As of 1st July 2021, an agreement related to consultancy services was entered with Citadell AS and Middelborg AS representing some of the largest shareholders of the parent company, in addition to participate in the nomination committee from 23 June 2021. The payment related the consultancy services started in 2022. The agreement to deliver consultancy services with these companies was cancelled by end of January 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__58": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__57": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__59": { "value": "The Group transactions and balances with other Group companies in 2022 were related to consultancy fees from companies representing some of the largest shareholders. There were no transactions with related parties in 2023.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__62": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20232022Wages and salaries 677 842 Social Security costs 110 176 Pension costs 53 89 Other remuneration 10 34 Share based payment expense (refer to note 19) 3 11 Refund salary (16)(20)Total personnel expense 838 1 132 Number of man-years at 31.12 20232022Group companies in Norway 2.73.5Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20232022Base salary 227 337 Pension 18 19 Other Benefits 2 12 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2023. See note 16 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__61": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20232022Wages and salaries 677 842 Social Security costs 110 176 Pension costs 53 89 Other remuneration 10 34 Share based payment expense (refer to note 19) 3 11 Refund salary (16)(20)Total personnel expense 838 1 132 Number of man-years at 31.12 20232022Group companies in Norway 2.73.5Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20232022Base salary 227 337 Pension 18 19 Other Benefits 2 12 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2023. See note 16 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__60": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20232022Wages and salaries 677 842 Social Security costs 110 176 Pension costs 53 89 Other remuneration 10 34 Share based payment expense (refer to note 19) 3 11 Refund salary (16)(20)Total personnel expense 838 1 132 Number of man-years at 31.12 20232022Group companies in Norway 2.73.5Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20232022Base salary 227 337 Pension 18 19 Other Benefits 2 12 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2023. See note 16 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__63": { "value": "The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__65": { "value": "Note 19 Share based payments programs The Group has an option plan for employees and one member of the Board. The fair value of options granted under the plan is recognized as an employee benefit expense with a corresponding increase in equity. The total expense is recognized over the vesting period, which is the period over which all the specified vesting conditions are to be satisfied. At the end of each period, the Group revises its estimates of the number of options that are expected to vest, based on the non-market vesting and service conditions. It recognizes the impact of the revision to original estimates, if any, in profit and loss, with a corresponding adjustment to equity Set out below are summaries of options granted under the scheme: 2023 2022 Average Average exercise exercise price per price per share option share (NOK)Number of option Number of options(NOK)optionsAs at 01.01 2.6657 802 800 3.4538 1 625 667 Granted during the year - - - - Adjusted during the year - - - - Terminated during the year 250.00 (2 800) 4.2227 (822 867)As at 31.12 1.8000 800 000 2.6657 802 800 Vested 31.12 1.8000 800 000 3.4260 402 800 Exercisable 31.12 800 000 402 800 20232022Share based payment cost (revenue) recognized in the period USD thousand 3 10Share options outstanding at the end of the year have the following expiry date: Share Share options 31 options 31 Exercise December December Grant date Expiry dateprice2023202230.09.202130.09.2028 1.70 400 000 400 000 30.09.202130.09.2028 1.90 400 000 400 000 01.05.201901.05.2024 250.00 - 2 800 Total number of options 800 000 802 800 Outstanding instruments overview Weighted Average remaining Weighted Vested Weighted Number of contractual Average instruments Average Strike PriceinstrumentslifeStrike Price 31.12.2023 Strike Price Outstanding instruments Vested instruments 1.70 400 000 3.50 1.70 400 000 1.70 1.90 400 000 4.50 1.90 400 000 1.90 800 000 800 000 The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__64": { "value": "Key management personnel compensation USD thousands 20232022Base salary 227 337 Pension 18 19 Other Benefits 2 12 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2023. See note 16 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__66": { "value": "The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__67": { "value": "Note 20 Auditors fees USD thousands Expensed audit fee (excluding VAT) 20232022Statutory audit 133 128 Tax advice (incl. technical assistance with tax return) 54 63 Other attestation services 3 28 Total auditors fee 190 219 The auditor of the Group and the Norwegian entities is PricewaterhouseCoopers (PwC). Ernst & Young Egypt (EY) is the auditor for the subsidiary Axxis Geo Solutions Egypt LLC.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__69": { "value": "Note 21 Subsidiaries and associated companies The Group comprise of the same legal entities as of 31 December 2023. Subsidiary of Aquila Holdings ASA: JurisdictionVoting rights %Neptune Seismic AS Norway100%Axxis Geo Solution Inc. USA100%Axxis Multi Client AS Norway100%Axxis Production AS Norway100%Aquila Holdings Investment AS Norway100%Axxis Geo Solutions Egypt LLC* Egypt100%* Axxis Production AS owns 99% and Axxis Geo Solutions ASA owns 1% of the shares in the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__68": { "value": "Note 21 Subsidiaries and associated companies The Group comprise of the same legal entities as of 31 December 2023. Subsidiary of Aquila Holdings ASA: JurisdictionVoting rights %Neptune Seismic AS Norway100%Axxis Geo Solution Inc. USA100%Axxis Multi Client AS Norway100%Axxis Production AS Norway100%Aquila Holdings Investment AS Norway100%Axxis Geo Solutions Egypt LLC* Egypt100%* Axxis Production AS owns 99% and Axxis Geo Solutions ASA owns 1% of the shares in the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__70": { "value": "Note 22 Earnings per shares Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 21, are not included in the number of dilutive shares for 2023 or 2022 due to the options is out of money. Basic earnings (loss) per weighted average number of share 20232022Profit (loss) attributable to the ordinary equity holders of the company (8 087)1 396Average number of outstanding shares 222 215 233 234 496 960 Basic earnings (loss) per weighted average share (USD) (0.04)0.01Diluted earnings (loss) per share 20232022Profit (loss) attributable to the ordinary equity holders of the company (8 087)1 396Average number of outstanding shares 222 215 233 234 496 960 Diluted earnings (loss) per share (USD) (0.04)0.01", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__71": { "value": "Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 21, are not included in the number of dilutive shares for 2023 or 2022 due to the options is out of money.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__72": { "value": "Note 24 Events after reporting period As of 31 December, the Company held a total of 19 148 168 own shares. In accordance with the Company\u2019s announced share buyback program of up to NOK 5 million, an additional 1 184 139 shares were purchased after year end 2023 and the Company currently holds 8.5% of its share capital. As of 6 February 2024, the Company completed its share buyback program. On 22 February 2023, the Group announced USD 1.1 million in revenues relating to Utsira multi-client transfer fees. On 29 February it was announced that the Group entered into a settlement agreement with TGS ASA, whereby TGS receives an ownership interest in the previously announced Utsira reprocessing project. In return, the Company receives an ownership interest in TGS\u2019 artificial intelligence geological interpretation project over Utsira, which is developed in collaboration with Earth Science Analytics. The settlement does not have an impact on the Company\u2019s book value or its net asset value per share.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__75": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__76": { "value": "public limited", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__77": { "value": "investment company", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__78": { "value": "Askekroken 11, 0277 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__80": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__79": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s7_notes__6__81": { "value": "Norway and Egypt", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }