|
NOTE 12
|
INTANGIBLE ASSETS
|
||||||||
|
NOK 1 000
|
2015
|
2014
|
|||||||
|
Goodwill (note 13)
|
1 941 079
|
2 717 241
|
|||||||
|
Other intangible assets
|
1 212 640
|
1 400 714
|
|||||||
|
Carrying amount at 31 December
|
3 153 719
|
4 117 955
|
|||||||
|
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
|
856 184
|
2 381 979
|
|||
|
Additions on acquisitions
|
|
||||||||
|
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 assets held for sale
|
- 41 496
|
- 80 400
|
- 21 479
|
- 134 800
|
- 278 174
|
||||
|
Exchange differences
|
23 368
|
12 615
|
13 685
|
49 668
|
|||||
|
Cost at 31 December
|
386 038
|
85 888
|
690 434
|
417 308
|
721 384
|
2 301 052
|
|||
|
Acc. amortisation and impairment at 1 January
|
305 016
|
14 740
|
364 603
|
43 642
|
253 264
|
981 265
|
|||
|
Additions of amortisations at acquisitions
|
|
||||||||
|
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 assets held for sale
|
- 33 532
|
- 18 760
|
- 14 097
|
- 59 003
|
- 125 393
|
||||
|
Exchange differences
|
22 472
|
|
16 642
|
2 118
|
|
41 232
|
|||
|
Accumulated amortisation at 31 December
|
317 259
|
|
416 803
|
75 307
|
279 043
|
1 088 412
|
|||
|
Accumulated impairment at 31 December
|
3 918
|
1 000
|
4 918
|
||||||
|
|
|||||||||
|
Carrying amount at 31 December
|
68 779
|
85 888
|
273 631
|
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
|
||||
|
2014
|
|||||||||
|
NOK 1 000
|
Software
|
Brands
|
Patents and rights
|
Capitalised development costs
|
Customer relations
|
Total
|
|||
|
Cost at 1 January
|
365 967
|
165 438
|
252 896
|
167 193
|
555 962
|
1 507 456
|
|||
|
Additions on acquisitions
|
1 752
|
358 870
|
52 041
|
300 222
|
712 885
|
||||
|
Ordinary additions
|
23 526
|
250
|
65 065
|
79 359
|
|
168 200
|
|||
|
Disposals
|
- 62 749
|
- 62 749
|
|||||||
|
Exchange differences
|
27 124
|
18 063
|
11 000
|
56 187
|
|||||
|
Cost at 31 December
|
355 620
|
165 688
|
694 894
|
309 593
|
856 184
|
2 381 979
|
|||
|
Acc. amortisation and impairment at 1 January
|
310 870
|
10 720
|
240 704
|
3 877
|
118 260
|
684 431
|
|||
|
Additions of amortisations at acquisitions
|
1 765
|
57 175
|
15 958
|
50 222
|
125 120
|
||||
|
Current year amortisation charge
|
26 318
|
4 020
|
50 734
|
22 974
|
84 782
|
188 828
|
|||
|
Disposals
|
- 62 749
|
- 62 749
|
|||||||
|
Exchange differences
|
28 812
|
15 990
|
833
|
45 635
|
|||||
|
Accumulated amortisation at 31 December
|
305 016
|
14 740
|
364 603
|
43 642
|
253 264
|
981 265
|
|||
|
Accumulated impairment at 31 December
|
|
||||||||
|
|
|||||||||
|
Carrying amount at 31 December
|
50 604
|
150 948
|
330 291
|
265 951
|
602 920
|
1 400 714
|
|
||
|
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 2015 totalled MNOK 97. The corresponding cost for 2014 was MNOK 149.
|
|||||||||