Gain on disposal inappropriately included in results from associates
Norwegian food and chemicals company Orkla includes a NOK830 million gain from disposal of its interest in an associate in results from associates in a presentation that is misleading and falls short of IFRS.

Share portfolio write-down leads to loss for year
Norwegian food and chemicals company Orkla recognises a NOK5.7 billion loss from impairments of financial assets, leading to a loss for the year, with further declines in carrying amount recognised in equity.