Annual Accounts Group
104
Accounts receivable
Accounts receivable are recognised at their nominal value less a provision for losses. See also note 19.
NOK million
2012
2011
2010
Gross outstanding
1 947.9
2 078.3
2 120.1
Provision for losses on receivables
-10.4
-12.4
-47.5
Net accounts receivable
1 937.5
2 065.8
2 072.6
Loss on receivables to profit and loss
0.5
4.5
0.6
Age distribution accounts receivable
NOK million
Not overdue
Less than
30 days overdue
30 - 60 days
overdue
61 - 90 days
overdue
91 - 180 days
More than
180 days
overdue
Per 31.12.12
68 %
26 %
4 %
1 %
2 %
0 %
Per 31.12.11
75 %
17 %
2 %
2 %
2 %
2 %
Per 31.12.10
70 %
19 %
4 %
1 %
2 %
4 %
Other current receivables
NOK million
2012
2011
2010
Deferred income
368.6
454.0
367.2
Implementation projects
174.4
329.7
266.5
Prepaid costs
536.8
636.4
418.0
Other current receivables
143.7
156.9
175.4
Total other current receivables
1 223.5
1 577.0
1 227.1
Bank deposits/guarantee liabilities
EVRY has established a group bank account system whereby EVRY ASA operates the group account, while other
group companies are sub-account holders. The bank nets all balances and withdrawals to create a net position that
represents the credit or debit balance between DNB Bank ASA and EVRY ASA.
The group has issued a guarantee in respect of tax deductions from salaries due to the tax authorities. The guarantee
amount was NOK 226.5 million at 31 December 2012. Other bank guarantees amounted to NOK 39.5 million at 31
December 2012.
EVRY ASA has issued parent company guarantees on behalf of its subsidiary companies amounting to NOK 257.0 million.
The group held NOK 33.6 million of blocked deposits at 31 December 2012. This represents the balance on a separate
bank account pledged in favour of Norsk Tillitsmann Pensjon AS as collateral for employees’ accrued compensation
rights arising from the transition from defined benefit to defined contribution pension arrangements.
Guarantees issued by Posten Norge AS on behalf of EVRY ASA or by subsidiary companies amounted to NOK 140.0
million at 31 December 2012.
Note 14
Note 15
Note 16
1...,94,95,96,97,98,99,100,101,102,103 105,106,107,108,109,110,111,112,113,114,...134