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The Group designates certain derivatives as hedges in the following hedge types: Hedges with variable cash flows with a particular risk associated with a recognised asset, liability or a highly probable forecast transaction (cash flow hedge).
When a business is acquired in stages the shareholding from previous purchases is revalued at fair value at the time control is established with changes in value being recognised in profit or loss.
The Group recognises a liability and an expense on allocation of online casino bonus mit einzahlung treasury shares to employees.
The pension benefit is usually dependent on one or more factors such as age, years of service and compensation.The Group also evaluates whether control exists with less than 50 of voting rights, when, in practice, the Group is able to exercise control over financial and operating policies (so-called de facto control).Provisions are recognised for expected tax payments based on management assessments where such is deemed necessary.The standard enters into force for accounting periods beginning on or after ifrs 12 Disclosures of Interest in Other Entities contains information requirements for economic interests in subsidiaries, joint ventures, associates, special purpose entities (SPE) and other off-balance sheet companies.In subsequent evaluation of the need to recognise an impairment, goodwill is allocated to those cash-generating units that are expected to benefit from the acquisition.Payments made under operating leases (net of any incentives received from the lessor) tapende kortspiller kryssord are charged to the income statement on a straight-line basis over the period of the lease.The recoverable amount is the higher of an assets value in use and fair value less costs to sell.Amounts recognised in the balance sheet also include any implicit goodwill identified at the time of acquisition, less any subsequent impairments.C) Group companies, the income statement and balance sheet for Group companies whose functional currency differs from the presentation currency are translated in the following manner: a) The balance sheet, including goodwill and excess values on acquisitions, is translated at the rate in force.Finance leases are capitalised at the leases commencement at the lower of the fair value of the leased property and the present value of the minimum lease payments.Permitted income comprises the revenue ceiling established by the regulator (NVE) plus transmission costs, Enova mark-ups and property tax less interruption costs.

Provisions are measured at the net present value of expected payments to satisfy the liability.
Bank overdrafts are reported within borrowings in current liabilities on the balance sheet.
Areas which make extensive use of discretionary assessments or involve a high degree of complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are described in Note.
2.14 Share capital and share premium account Ordinary shares are classified as equity.The value is measured as the shares market value at the time of allocation.On first-time recognition assets are classified in line with the Groups business model for managing its financial instruments and the nature of the contractually agreed cash flows from the instrument.Kraftproduksjon Fjernvarme Om Hafslund Informasjon om cookies og personvern Power Power products, ordering, prices, My page, meter reading, customer service.Hafslund has chosen to apply the Norwegian Covered Bonds market interest rate based on systematic tests conducted by the companys actuary, Gabler Wassum AS, as to whether there is a deep and liquid market for corporate bonds with high credit ratings.Available-for-sale financial assets are initially recognised in the balance sheet at fair value plus transaction costs.Medlemmer av Hafslund bonus får 20 Bonus når du bruker kortet du har registrert i ditt bonusmedlemsskap.Derivatives are classified as held for trading purposes, unless these are part of an accounting hedging relationship.Past-service costs are recognised immediately in income, unless the changes to the pension scheme are conditional on the employees remaining in service for a specified period of time (the vesting period).Management evaluates the tax positions on an ongoing basis, taking into account situations where the applicable tax legislation is subject to interpretation.IAS 1 Presentation of Financial Statements has been amended and entails that items in other comprehensive income shall be divided into two groups, those which will later be reclassified through profit and those which will not.This change does not affect which records are included in other comprehensive income.