|
NOTE 12
|
INTANGIBLE ASSETS
|
||||||||
|
NOK 1 000
|
2016
|
2015
|
|||||||
|
Goodwill (note 13)
|
2 329 817
|
1 941 079
|
|||||||
|
Other intangible assets
|
1 472 504
|
1 212 640
|
|||||||
|
Carrying amount at 31 December
|
3 802 321
|
3 153 719
|
|||||||
|
2016
|
|||||||||
|
NOK 1 000
|
Software
|
Brands
|
Patents and rights
|
Capitalised development costs
|
Customer relations
|
Total
|
|||
|
Cost at 1 January
|
386 037
|
85 888
|
690 434
|
415 075
|
721 385
|
2 298 819
|
|||
|
Ordinary additions
|
117 104
|
221 525
|
2 283
|
46 727
|
86 000
|
473 639
|
|||
|
Disposals
|
-3 707
|
-
|
- 714
|
-
|
-
|
-4 421
|
|||
|
Exchange differences
|
-18 748
|
|
-14 047
|
-15 161
|
-
|
-47 956
|
|||
|
Cost at 31 December
|
480 686
|
307 414
|
677 956
|
446 640
|
807 385
|
2 720 081
|
|||
|
Acc. Amortisation and impairment at 1 January
|
317 258
|
-
|
416 803
|
73 074
|
279 043
|
1 086 179
|
|||
|
Current year depreciation charge
|
16 324
|
-
|
48 957
|
37 976
|
72 138
|
175 395
|
|||
|
Current year amortisation charge
|
121
|
-
|
-
|
21 844
|
-
|
21 965
|
|||
|
Disposals
|
-3 553
|
-
|
- 109
|
-
|
-
|
-3 662
|
|||
|
Exchange differences
|
-16 298
|
-
|
-13 986
|
-2 017
|
-
|
-32 301
|
|||
|
Accumulated amortisation at 31 December
|
313 853
|
-
|
451 666
|
130 877
|
351 181
|
1 247 576
|
|||
|
Accumulated impairment at 31 December
|
3 707
|
-
|
1 000
|
21 844
|
-
|
26 551
|
|||
|
Carrying amount at 31 December
|
166 833
|
307 414
|
226 291
|
315 763
|
456 203
|
1 472 504
|
|||
|
Economic life
|
3-5 years
|
> 20 years to indefinite
|
3-10 years
|
10 years
|
10-15 years
|
||||
|
Amortisation method
|
Straight-line
|
Straight-line
|
Straight-line
|
Straight-line
|
Straight-line
|
||||
|
2015
|
|||||||||
|
NOK 1 000
|
Software
|
Brands
|
Patents and rights
|
Capitalised development costs
|
Customer relations
|
Total
|
|||
|
Cost at 1 January
|
355 620
|
165 688
|
694 894
|
309 593
|
856 185
|
2 381 980
|
|||
|
Ordinary additions
|
50 264
|
600
|
7 524
|
100 340
|
-
|
158 728
|
|||
|
Disposals
|
-1 719
|
-
|
-
|
-9 430
|
-
|
-11 149
|
|||
|
Transfers between asset groups
|
-
|
-
|
-3 120
|
3 120
|
-
|
-
|
|||
|
Reclassified to asset held for sale
|
-41 496
|
-80 400
|
-21 479
|
-
|
-134 800
|
-278 175
|
|||
|
Exchange differences
|
23 368
|
|
12 615
|
13 685
|
-
|
49 668
|
|||
|
Cost at 31 December
|
386 038
|
85 888
|
690 434
|
417 309
|
721 385
|
2 301 053
|
|||
|
Acc. Amortisation and impairment at 1 January
|
305 016
|
14 740
|
364 603
|
43 642
|
253 264
|
981 265
|
|||
|
Current year amortisation charge
|
24 542
|
4 020
|
49 654
|
33 312
|
84 783
|
196 311
|
|||
|
Disposals
|
-1 239
|
-
|
-
|
-3 764
|
-
|
-5 003
|
|||
|
Reclassified to asset held for sale
|
-33 532
|
-18 760
|
-14 097
|
-
|
-59 003
|
-125 392
|
|||
|
Exchange differences
|
22 472
|
-
|
16 642
|
2 118
|
-
|
41 232
|
|||
|
Accumulated amortisation at 31 December
|
317 260
|
-
|
416 802
|
75 307
|
279 044
|
1 088 413
|
|||
|
Accumulated impairment at 31 December
|
3 918
|
-
|
1 000
|
-
|
-
|
4 918
|
|||
|
Carrying amount at 31 December
|
68 778
|
85 888
|
273 632
|
342 001
|
442 341
|
1 212 640
|
|||
|
Economic life
|
3-5 years
|
> 20 years to indefinite
|
3-10 years
|
10 years
|
10-15 years
|
||||
|
Amortisation method
|
Straight-line
|
Straight-line
|
Straight-line
|
Straight-line
|
Straight-line
|
||||
|
Research and development
|
|||||||||
|
Costs expensed to research and development in fiscal year 2016 totalled MNOK 36. The corresponding cost for 2015 was MNOK 97.
|
|||||||||