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 September is related to the acquisition of Atero, EPOS CAT, TechPeople, IT Sonix & XPURE, DONAT and inContext.

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

Earn-out liabilities 30.09.2019
Current earn-out liabilities NOK 128.9 million
Non-current liabilities NOK 264.4 million
Total earn-out liabilities NOK 393.3 million