Asset Buyout Partners Annual Report 2020

Note 9 Trade and other current assets All trade and other receivables are current and there has been no impairment or loss on receivables. Trade receivables are related to rental income and other current assets consist of prepaid expenses and common costs to be distributed amongst tenants. Figures in NOK 2020 2019 Trade receivables 8 765 532 6 269 024 Other current assets 28 866 759 21 890 094 Total 37 632 291 28 159 118 Ageing of trade receivables Figures in NOK Total Not due and within < 30 days 30-60d 60-90d >90d 2020 8 765 532 7 120 708 1 644 824 2019 6 269 024 5 981 443 287 581 Note 10 Cash and short-term deposits Figures in NOK 2020 2019 Cash at bank 1) 1 529 539 43 125 905 Restricted funds 1 080 515 863 438 Total 2 610 054 43 989 343 1) The Group has an overdraft facility. Drawn amount at 31.12.2020 is classified as interest bearing short-term debt. See note 12. Overview over input used for valuation at 31 December 2020 2019 Properties (#) 98 98 Properties (square meters) 245k 244k Land (square meters) 1700k 1 750k Undeveloped land (square meters) 520k 515k Tank farms (#) 36 37 Quay (meters) 750 750 Fair value as of 31.12 (NOK millions) 9 110 8 448 WAULT (yrs) 1) 9,1 9,8 Weighted CPI adjustment (%) 81 % 82 % Actual vacancy (%) 3,4 % 0,1 % The valuation is performed in accordance with IFRS, as a level 3 valuation in the fair value hierarchy in IFRS 13. 1) WAULT (yrs) is calculated by using contract end date. Early termination rights exists on some contracts. Asset Buyout Partners | Annual Report 2020 33