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Consolidated Statements of Changes in Equity - USD ($)
$ in Thousands
Share capital
Share premium
Proceeds on account of convertible options
Controlling shareholders
Transactions with non-controlling interests
Transactions Share-based payment
Hedge Reserve
Translation reserve from foreign operation
Translation reserve from currency Presentation
Accumulated loss
Total attributable to the owners of the company
Non-controlling interests
Total
Balance at Dec. 31, 2019 $ 2,031 $ 273,939 $ 197 $ 5,378 [1] $ (3,939) [2] $ 9,477 [3] $ (5,069) [4] $ (1,161) [5] $ 13,410 [6] $ 689 $ 294,952 $ 93,358 $ 388,310
Profit (loss) for the year 0 0 0 0 [7] 0 [8] 0 [9] 0 [10] 0 [11] 0 [12] (43,869) (43,869) 2,834 (41,035)
Other comprehensive income (loss):                          
Fair value changes of financial instruments used for cash flow hedging , net of tax 0 0 0 0 [13] 0 [14] 0 [15] (3,256) [16] 0 [17] 0 [18] 0 (3,256) (1,294) (4,550)
Exchange differences due to translation of foreign operations 0 0 0 0 [19] 0 [20] 0 [21] 0 [22] (1,189) [23] 0 [24] 0 (1,189) 470 (719)
Other comprehensive income item that will not be transfer to profit or loss:                          
Presentation currency translation adjustment 0 0 0 0 [25] 0 [26] 0 [27] 0 [28] 0 [29] 23,670 [30] 0 23,670 10,064 33,734
Total other comprehensive income (loss) for the year 0 0 0 0 [31] 0 [32],[33] 0 [34] (3,256) [35] (1,189) [36] 23,670 [37] 0 19,225 9,240 28,465
Total comprehensive profit (loss) for the year 0 0 0 0 [38] 0 [39],[40] 0 [41] (3,256) [42] (1,189) [43] 23,670 (43,869) (24,644) 12,074 (12,570)
Share-based payment 0 0 0 [44] 0 [45] 0 [46] 4,138 [47] 0 [48] 0 [49] 0 [50] 0 4,138 0 4,138
Issuance of shares, net 188 106,315 0 0 0 0 0 [51] 0 0 [52] 0 106,503 0 106,503
Issuance of convertible debentures 1 275 (197) 0 0 0 0 0 0 [53] 0 79 0 79
Exercise of share options 19 0 0 0 0 0 0 [54] 0 0 [55] 0 19 0 19
Sale of rights in consolidated entities to non-controlling interests 0 0 0 0 (15,493) 0 0 [56] 0 0 0 (15,493) 49,782 34,289
Dividends and distributions by subsidiaries to non-controlling interest 0 0 0 0 0 0 0 [57] 0 0 [58] 0 0 (8,362) (8,362)
Increase (decrease) in equity 208 106,590 (197) 0 (15,493) 4,138 0 0 0 0 95,246 41,420 136,666
Balance at Dec. 31, 2020 2,239 380,529 0 5,378 [59] (19,432) [60],[61] 13,615 [62],[63] (8,325) [64],[65] (2,350) [66] 37,080 [67] (43,180) 365,554 146,852 512,406
Profit (loss) for the year 0 0 0 0 [68] 0 [69] 0 [70] 0 [71] 0 [72] 0 [73] 11,217 11,217 10,458 21,675
Other comprehensive income (loss):                          
Fair value changes of financial instruments used for cash flow hedging , net of tax 0 0 0 0 [74] 0 [75] 0 [76] (6,223) [77] 0 [78] 0 [79] 0 (6,223) (2,945) (9,168)
Exchange differences due to translation of foreign operations 0 0 0 0 [80] 0 [81] 0 [82] (0) [83] (52,610) [84] 0 0 (52,610) (14,695) (67,305)
Other comprehensive income item that will not be transfer to profit or loss:                          
Presentation currency translation adjustment 0 0 0 0 [85] 0 [86] 0 [87] 0 [88] 0 [89] 21,868 [90] 0 21,868 7,642 29,510
Total other comprehensive income (loss) for the year 0 0 0 0   0 [91] (6,223) [92] (52,610) [93] 21,868 0 (36,965) (9,998) (46,963)
Total comprehensive profit (loss) for the year 0 0 0     0 [94] (6,223) [95] (52,610) [96] 21,868 11,217 (25,748) 460 (25,288)
Share-based payment 0 0 0 0 0 6,485 [97] 0 [98] 0 [99] 0 0 6,485 0 6,485
Issuance of shares, net 284 175,632   0 0 [100] 0 [101] 0 [102] 0 0 0 175,916 0 175,916
Issuance of convertible debentures 0 0 10,405 0 [103] 0 [104] 0 [105] 0 [106] 0 [107] 0 0 10,405 0 10,405
Exercise of share options 26   0 0 [108] 0 0 [109] 0 [110] 0 [111] 0 0 26 0 26
Initial consolidation of Bjorn 0 0 0 0 [112] 0 [113] 0 [114] 0 0 0 0   22,726 22,726
Investment by non- controlling interest in subsidiaries 0 0 0 0 [115] 0 [116] 0 [117] 0 [118] 0 0 0 0 56,998 56,998
Dividends and distributions by subsidiaries to non-controlling interest 0 0 0 0 [119] 0 [120] 0 [121] 0 [122] 0 0 0 0 (2,293) (2,293)
Increase (decrease) in equity 310 175,632 10,405 0 [123] 0 [124] 6,485 [125] 0 [126]     0 192,832 77,431 270,263
Balance at Dec. 31, 2021 2,549 556,161 10,405 5,378 [127],[128] (19,432) [129],[130] 20,100 [131],[132] (14,548) [133],[134] (54,960) [135] 58,948 [136],[137] (31,963) [138] 532,638 [139] 224,743 [140] 757,381 [141]
Profit (loss) for the year 0 0 0 0 [142]   0 [143] 0 [144] 0 [145] 0 [146] 24,749 24,749 13,364 38,113
Other comprehensive income (loss):                          
Fair value changes of financial instruments used for cash flow hedging , net of tax 0 0 0 0 [147] 0 [148] 0 [149] 35,382 [150] 0 [151] 0 [152] 0 35,382 24,510 59,892
Exchange differences due to translation of foreign operations 0 0 0 0 [153] 0 [154] 0 [155] 0 [156] 69,735 [157] 0 [158] 0 69,735 8,442 78,177
Other comprehensive income item that will not be transfer to profit or loss:                          
Presentation currency translation adjustment 0 0 0 0 [159] 0 [160] 0 [161] 0 [162] 0 [163] (84,007) [164] 0 (84,007) (28,151) (112,158)
Total other comprehensive income (loss) for the year 0 0 0 0 [165] 0 [166] 0 [167] 35,382 [168] 69,735 [169] (84,007) [170] 0 21,110 4,801 25,911
Total comprehensive profit (loss) for the year 0 0 0 0 [171] 0 [172] 0 [173] 35,382 [174] 69,735 [175] (84,007) [176] 24,749 45,859 18,165 64,024
Share-based payment 0 0 0 0 [177] 0 [178] 13,909 [179] 0 [180] 0 [181] 0 [182] 0 13,909 0 13,909
Issuance of shares, net 270 206,355   0 0 0 0 0 0 0 206,625 0 206,625
Issuance of convertible debentures 0 0 5,091 0 0 0 0 0 0 0 5,091 0 5,091
Exercise of share options 8 0 0 0 [183] 0 [184] 0 [185] 0 [186] 0 [187] 0 [188] 0 8 0 8
Changes in ownership interest without loss of control 0 0 0 0 [189] 28 [190] 0 [191] (64) [192] 0 [193] 0 [194] 0 (36) 5,247 5,211
Dividends and distributions by subsidiaries to non-controlling interest 0 0 0 0 [195] 0 [196] 0 [197] 0 [198] 0 [199] 0 [200] 0 0 (3,392) (3,392)
Investment in consolidated entity 0 0 0 0 [201] 0 [202] 0 [203] 0 [204] 0 [205] 0 [206] 0 0 1,177 1,177
Increase (decrease) in equity 278 206,355 5,091 0 [207] 28 [208] 13,909 [209] (64) [210] 0 [211] 0 [212] 0 225,597 3,032 228,629
Balance at Dec. 31, 2022 $ 2,827 $ 762,516 $ 15,496 $ 5,378 $ (19,404) $ 34,009 [213] $ 20,770 [214] $ 14,775 [215] $ (25,059) [216] $ (7,214) $ 804,094 $ 245,940 $ 1,050,034
[1] Total Capital reserves of 25,966 (USD in thousands)
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