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Beskrivning

LandNorge
ListaOB Match
SektorRåvaror
IndustriOlja & gas
InterOil Exploration and Production är ett norskt oljebolag. Bolaget utvecklar, producerar och driftsätter olje- och gasfält. Strategin är att förvärva andra aktörer på marknaden samt ingå samarbeten i olika större projekt. Bolaget arbetar utifrån upparbetade prospekteringslicenser med störst verksamhet inom Sydamerika. Utöver huvudmarknaden återfinns verksamhet på global nivå. InterOil Exploration etablerades 2005 och har sitt huvudkontor i Oslo, Norge.
2022-01-03 07:30:00

Background for the corrective note to the Annual Report 2020 and Second quarter and first six months of 2021

In a letter dated 8 December 2021 The Financial Supervisory Authority of Norway required Interoil to present a corrective note to the previously published Annual Report 2020 and Second quarter and first six months of 2021.

This corrective note should be read in conjunction with the Annual Report 2020 approved by the Board of Directors on 24 June 2021.

The Financial Supervisory Authority required the following content of the corrective note:

A: Disclosure of corrections
Disclosure of the correction of the error in the prior period financial year 2019 relating to erroneous capitalization of the geochemical study on the LLA-47 license in accordance with IAS 8.49. Disclosure of the restatement in the prior period financial year 2019 relating to the separation of exploration and evaluation assets from property, plant and equipment, in accordance with IAS 8.49. Restatements and disclosures in accordance with IAS 8 of material prior period errors in its half year 2020 impairment testing related to the Mana and Santa Cruz assets, that were omitted from Interoil’ 2021 half year interim financial statements. Disclosures of Interoil’ impairment tests relating to both the requirements in IAS 1.129 for sensitivities and IAS 36.130e for the recoverable amount of impaired assets, that had been omitted from its 2019 and 2020 annual financial statements.

B: Disclosure of accounting policy
Disclosure of the accounting policy applied to the SLS arrangement for the LLA-47 license, as required by IAS 1.117. Furthermore, the significant judgements that management has made in the process of applying this accounting policy should be disclosed in accordance with IAS 1.122. In addition, disclosure of the nature of the material prior period error in accordance with IAS 8.49(a), related to Interoil’ accounting for revenues and cost of goods sold under the SLS arrangement.

C: Disclosure of agreed correction
Disclosure of the agreed correction of the error, reclassifying the bond loan in its entirety from non-current to current, in the prior period financial year 2019 in accordance with IAS 8.49.

For more information, please see the attached Corrective note to Annual Report 2020 and Second quarter and first six months of 2021.


This information is subject to the disclosure requirements pursuant to Section 5-12 the Norwegian Securities Trading Act