42 / 52
Notes
Note 3 continued
Funded Scheme
Unfunded scheme
Funds > liabilities
Funds < liabilities
2014
2013
2014
2013
Discounted present value of accrued pension liability
including growth in pay
50 508 261
47 308 211
0
278 640
Pension assets
39 406 705
38 411 593
Net pension liability over-/(underfunded)
-11 101 556
-8 896 618
0
-278 640
Employer
’
s contribution on net pension liability
-1 565 319
-1 254 423
0
-39 288
Net pension liability including employer
’
s
contribution
-12 666 875
-10 151 042
0
-317 928
Unrecognized actuarial loss (gain)
16 571 000
15 463 359
0
-435 549
Actuarial gains and losses, employer
’
s contribution
2 336 511
2 180 334
0
-61 412
Capitalized assets / (liabilities) including employer
’
s
contribution
6 240 636
7 492 652
0
-814 889
(*) including salary adjustments, pension increase and adjustment of the basic amount in the National Insurance.
The table above does not include information about the defined-contribution plan. The amount contributed during the
year was NOK 5 839 032. In addition, at 31 December 2014 NOK 2 049 749 including employer
’
s national insurance
contributions was allocated to a pension agreement with the CEO.
Note 4 - Depreciation of non-current assets -
Group
Intangible
Machinery Other equipment,
Land,
Total
(Figures in NOK 1000)
assets
and plant fixtures, tools and buildings and
office machines
real estate
Acquisition cost at 1/1
7 491
131 468
87 926
338 365 565 250
+ Investment
8 242
4 439
15 912
28 593
- Disposals
3 692
3 692
Acquisition cost at 31/12
7 491
139 710
92 365
350 585 590 151
Accum. depr./impairment at 1/1
2 172
70 490
53 495
117 306 243 463
+ Ordinary depreciation
1 872
10 816
8 096
13 740
34 523
+ Extraord. impairment
-6 500
-6 500
- Reversal of depreciation
1 409
1 409
Accum. depr./impairment at 31/12
4 044
81 306
61 591
123 136 270 077
Carrying amount at 31/12
3 447
58 404
30 774
227 448 320 074
Percentage for ord.depreciation
25
5-20
20-25
0-8
Lease expense of assets
2
3 344
4 056
7 402
Under machinery and plant, two machines have been capitalized with finance leases. The acquisition cost of these is
NOK 24 714 642. The book value is NOK 8 201 500. The annual depreciation of these amounts to NOK 2 466 000.
At the year-end, facilities under construction were recognized with a total of NOK 39 277 328.
Notes
Note 3 continued
Funded Scheme
Unfunded scheme
Funds > liabilities
Funds < liabilities
2014
201
2014
2013
Discounted present value of accrued pension liability
including growth in pay
50 508 261
47 308 211
0
278 640
Pension assets
39 406 705
38 411 593
Net pension liability over-/(underfunded)
-11 101 556
-8 896 618
0
-278 640
Employer
’
s contribution on net pension liability
-1 565 319
-1 254 423
0
-39 288
Net pension liability including employer
’
s
contribution
-12 666 875
-10 151 042
0
-317 928
Unrecognized actuarial loss (gain)
16 571 000
15 463 359
0
-435 549
Actuarial gains and losses, employer
’
s contribution
2 336 511
2 180 334
0
-61 412
Capitalized assets / (liabilities) including employer
’
s
contribution
6 240 636
7 492 652
0
-814 889
(*) including salary adjustments, pension increase and adjustment of the basic amount in the National Insurance.
The table above does not include information about the defined-contribution plan. The amount contributed during the
year was NOK 5 839 032. In addition, at 31 December 2014 NOK 2 049 749 including employer
’
s national insurance
contributions was allocated to a pension agreement with the CEO.
Note 4 - Depreciation of non-current assets -
Group
Intangible
Machinery Other equipment,
Land,
Total
(Figures in NOK 1000)
assets
and plant fixtures, tools and buildings and
office machines
real estate
Acquisition cost at 1/1
7 491
131 468
87 926
338 365 565 250
+ Investment
8 242
4 439
15 912
28 593
- Disposals
3 692
3 692
cquisition cost at 31/12
7 491
139 710
92 365
350 585 590 151
Accum. depr./impairment at 1/1
2 172
70 490
53 495
117 306 243 463
+ Ordinary depreciation
1 872
10 816
8 096
13 740
34 523
+ Extraord. impairment
-6 500
-6 500
- Reversal of depreciation
1 409
1 409
Accum. depr./impairment at 31/12
4 044
81 306
61 591
123 136 270 077
Carrying amount at 31/12
3 447
58 404
30 774
227 448 320 074
Percentage for ord.depreciation
25
5-20
20-25
0-8
Lease expense of assets
2
3 344
4 056
7 402
Under machinery and plant, two machines have been capitalized with finance leases. The acquisition cost of these is
NOK 24 714 642. The book value is NOK 8 201 500. The annual depreciation of these amounts to NOK 2 466 000.
At the year-end, facilities under construction were recognized with a total of NOK 39 277 328.
NOTES
BRUNVOLL HOLDING AS / BRUNVOLL HOLDING GROUP
(*) including salary adjustments, pension increase and adjustment of the basic amount in the National Insurance.
The table above does not include information about the defined-contribution plan. The amount contributed during the
year was NOK 5 839 032. In addition, at 31 December 2014 NOK 2 049 749 including employer’s national insurance
contributions was allocated to a pension agreement with the CEO.
Note 4 - Depreciation of non-curre t assets - Group
Under machinery and plant, two machines have been capitalized with finance leases. The acq isition cost of these is
NOK 24 714 642. The book value is NOK 8 201 500. The annual depreciation of these amounts to NOK 2 466 000.
At the year-end, facilities under construction were recognized with a total of NOK 39 277 328.
42
Annual Report 2014