46 / 56
NOTES
BRUNVOLL HOLDING AS / BRUNVOLL HOLDING GROUP
Note 3 continued
Funded scheme
Funds > liabilities
2015
2014
Discounted present value of accrued pension liability
including growth in pay
44 086 318 50 508 261
Pension assets
38 962 171 39 406 705
Net pension liability over-/(underfunded)
-5 124 147 -11 101 556
Employer’s contribution on net pension liability
-722 505 -1 565 319
Net pension liability including employer’s contribution
-5 846 651 -12 666 875
Unrecognized actuarial loss (gain)
9 015 625 16 571 000
Actuarial gains and losses, employer’s contribution
1 271 203
2 336 511
Capitalized assets / (liabilities) including employer’s contribution
4 440 177
6 240 636
(*) 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 6 305 798. In addition, at 31 December 2015 NOK 2 232 309 including employer’s national insurance contributions was allo-
cated to a pension agreement with the CEO.
Note 4 - Depreciation of non-current assets - Group
Intangible
Machinery Other equipment,
Land, buildings
Total
(Figures in NOK 1000)
assets
and plant
fixtures, tools and and real estate
office machines
Acquisition cost at 1/1
7 491
139 710
92 365
350 585 590 151
+ Investment
1 185
0
2 069
0
3 254
- Disposals
302
0
302
Acquisition cost at 31/12
8 676
139 408
94 434
350 585 593 103
Accum. depr./impairment at 1/1
4 044
81 306
61 591
123 136 270 077
Ordinary depreciation
1 965
10 933
8 083
13 871
34 851
Extraord. impairment
0
0
- Reversal of depreciation
302
0
302
Accum. depr./impairment at 31/12
6 009
91 937
69 673
137 007 304 626
Carrying amount at 31/12
2 667
47 471
24 761
213 578 288 477
Percentage for ord. depreciation
5-20
10-20
5-35
0-8
Lease expense of assets
3 517
956
4 473
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 5 717 824. The annual depreciation of these amounts to NOK 2 483 676.
At the year-end, facilities under construction were recognized with a total of NOK 176 944 608 of which 165 379 746 relates to the
building of a new administration building.
46
Annual Report 2015