Financial statements for Orkla ASA

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INCOME STATEMENT      
Amounts in NOK million Note 2011 2010
Operating revenues   2 1
Other operating revenues Group 1 400 466
Operating revenues   402 467
Payroll expenses 2 (286) (370)
Other operating expenses 6 (335) (425)
Depreciation and amortisation 8, 9 (23) (6)
Operating loss   (242) (334)
Income from investments in other companies   424 511
Received Group contributions and dividends   3,265 10,158
Other finance income   116 1,520
Finance costs Group   (351) (380)
Other finance costs 7 (7,180) (3,229)
Net foreign exchange gains and losses   (77) 144
Gains, losses and write-downs in the Share Portfolio   1,619 1,767
Profit before taxes   (2,426) 10,157
Taxes 11 (624) (233)
Profit after tax   (3,050) 9,924
Proposed dividend (not provided for)   (2,550) (2,555)
Comprehensive income      
Profit before tax   (3,050) 9,924
Change in unrealised gains on shares after tax   (3,117) 947
Change in hedging reserve after tax   (229) (51)
Comprehensive income   (6,396) 10,820
CASH FLOW    
Amounts in NOK million 2011 2010
Operating profit/loss (242) (334)
Depreciations and impairment charges 23 6
Changes in net working capital etc. (270) 251
Dividends received 424 511
Financial items, net 130 (146)
Taxes paid (8) (150)
Cash flow from operating activities 57 138
Replacement expenditures (5) (17)
Sale of companies 10,777 1,486
Net change in investments in subsidiaries (1,317) (5,718)
Investments in foreign companies - (4,723)
Net purchase/sale Share Portfolio 4,518 2,132
Received Group contributions etc. 9,314 5,017
Cash flow from investing activities 23,287 (1,823)
Dividends paid (7,414) (2,294)
Net share buy-back (109) 138
Net paid to shareholders (7,523) (2,156)
Change in other interest-bearing liabilities (11,459) 6,938
Change in interest-bearing own receivables (1,014) (3,270)
Change in net interest-bearing liabilities (12,473) 3,668
Cash flow from financing activities (19,996) 1,512
Change in cash and cash equivalents 3,348 (173)
     
Cash and cash equivalents 1 January (6) 167
Cash and cash equivalents 31 December 3,342 (6)
Change in cash and cash equivalents 3,348 (173)

STATEMENT OF FINANCIAL POSITION

Assets      
Amounts in NOK million Note 2011 2010
Intangible assets 9 47 35
Deferred tax/tax benefit 11 64 -
Property, plant and equipment 8 144 174
Investments in subsidiaries 10 17,650 28,043
Loans to Group companies   21,622 23,908
Shares in other companies 5 1,896 7,622
Other financial assets   632 496
Non-current assets   42,055 60,278
Accounts receivable external   458 24
Other receivables   - 239
Loans to Group companies   3,614 10,564
Share Portfolio investments See Note 24 Group 5,455 11,620
Cash and cash equivalents   3,342 -
Current assets   12,869 22,447
Total assets   54,924 82,725
Equity and liabilities      
Amounts in NOK million Note 2011 2010
Paid in equity   1,997 1,999
Retained earnings   25,373 39,439
Equity1   27,370 41,438
Deferred tax 11 - 155
Pension liabilities 2 174 106
Non-current liabilities Group   573 530
Other non-current liabilities   14,170 20,335
Non-current liabilities and provisions   14,917 21,126
Tax payable   659 29
Current liabilities to Group companies   11,106 19,113
Accounts payable   39 18
Other current liabilities   833 995
Overdraft   - 6
Current liabilities   12,637 20,161
Equity and liabilities   54,924 82,725

1 The change in equity is presented in the Group’s statement of changes in equity on page 36.