Earn-out liabilities

Data Respons has earn-out liabilities that are initially recognised and measured at fair value at the date of acquisition.

The earn-out liabilities are usually settled over specified time period, where the previous owners receive additional payments based on the performance of the acquired company at a specified time period after the acquisition.

The earn-out liabilities as of 30 June is related to the acquisition of Microdoc, Atero, EPOS CAT, TechPeople and IT Sonix & XPURE.

Total earn-out liabilities in Data Respons ASA and subsidiaries as of 30 June 2019 are as follows:

Earn-out liabilities 30.06.2019
Current earn-out liabilities NOK 87.8 million
Non-current liabilities NOK 138.1 million
Total earn-out liabilities NOK 225.9 million