Notes

Note 1
General information
Note 2
Basis for preparation of the consolidated financial statements
Note 3
New accounting standards
Note 4
Key accounting principles
Note 5
Use of estimates in preparing the consolidated financial statements
Note 6
Business combinations
Note 7
Joint ventures
Note 8
Investments in associates accounted for under the equity method
Note 9
Segments
Note 10
Geographical breakdown of capital employed, investments and number of man-years
Note 11
Payroll expenses
Note 12
Pensions
Note 13
Other operating expenses
Note 14
Other income and expenses
Note 15
Finance income and finance costs
Note 16
Taxes
Note 17
Earnings per share
Note 18
Impairment assessments
Note 19
Intangible assets
Note 20
Property, plant and equipment
Note 21
Inventories
Note 22
Provisions and other non-current liabilities
Note 23
Overview of financial instruments
Note 24
Share portfolio
Note 25
Receivables (current)
Note 26
Cash and cash equivalents
Note 27
Other assets (non-current)
Note 28
Other liabilities (current)
Note 29
Funding and interest-bearing liabilities
Note 30
Capital management
Note 31
Financial risk
Note 32
Derivatives and hedging
Note 33
Power and power contracts
Note 34
Share capital
Note 35
Non-controlling interests
Note 36
Leases, leasing
Note 37
Pledges and guarantees
Note 38
Related parties
Note 39
Discontinued operations
Note 40
Cash flow Orkla-format
Note 41
Other matters