| NOTE 21 | CURRENT ASSETS | |
| NOK 1 000 | 2016 | 2015 | 
| Prepayments | 82 016 | 106 207 | 
| VAT and tax receivables | 159 644 | 156 783 | 
| Current interest-bearing receivables | 1 908 | - | 
| Financial instruments | 60 155 | 61 075 | 
| Other current receivables | 731 893 | 607 888 | 
| Reclassification to assets held for sale | - | -21 897 | 
| Carrying amount at 31 December | 1 035 616 | 910 056 | 
| NOK 1 000 | 2016 | 2015 | 
| Accounts receivable, gross | 1 580 346 | 1 822 124 | 
| Write-down of receivables | -64 463 | -105 705 | 
| Reclassification to assets held for sale | - | -189 836 | 
| Carrying amount at 31 December | 1 515 883 | 1 526 583 | 
| Total current receivables | 2 551 499 | 2 436 639 | 
| Overdue accounts receivable by age | ||
| NOK 1 000 | 2016 | 2015 | 
| Up to 30 days | 215 363 | 202 207 | 
| 30-60 days | 56 844 | 58 841 | 
| 60-90 days | 49 163 | 53 022 | 
| Over 90 days | 85 883 | 106 288 | 
| Total | 407 253 | 420 358 |