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Specification of the general ledger accounts report 31 Dec 2015
	2015	2014
Operating revenues reported to the appropriation accounts
Paid in from sales and leases	152 001 414 710.78	177 444 779 356.86
Other amounts paid in	5 813 562 500.24	5 160 322 918.79
Total paid in from operations	157 814 977 211.02	182 605 102 275.65
Operating expenses reported to the appropriation accounts
Depreciation	23 726 240 273.99	21 837 716 225.80
Other amounts paid out to operations	34 664 327 354.79	34 788 498 687.70
Total paid out to operations	58 390 567 628.78	56 626 214 913.50
Net reported operating expenses	(99 424 409 582.24)	(125 978 887 362.15)
Investment and financial income reported to the appropriation accounts
Financial income paid in	1 019 959 029.06	2 909 120 473.63
Total investment and financial income	1 019 959 029.06	2 909 120 473.63
Investment and financial expenses reported to the appropriation accounts
Paid out for investment	28 384 404 067.08	35 680 330 082.51
Paid out for share purchases	540 889 236.56	(306 117 546.67)
Paid out for financial expenses	6 619 854 992.14	7 438 851 958.12
Total investment and financial expenses	35 545 148 295.78	42 813 064 493.96
Net reported investment and financial expenses	34 525 189 266.72	39 903 944 020.33
Revenues and expenses reported under common chapters
Depreciation (see type 5440 revenue)	(23 726 240 273.99)	(21 837 716 225.80)
Interest on the government's capital and open accounts with the Treasury (see type 5440 revenue) - note 7	(4 091 743 742.47)	(4 944 561 923.16)
Net reported expenses under common chapters	(27 817 984 016.46)	(26 782 278 148.96)
Net expenses reported to the appropriation accounts	(92 717 204 331.98)	(112 857 221 490.78)

 

*
O/U call – prepayments calculated net of JV cash call and billing 
AP nonop – accounts payable from JV billing
AR nonop – accounts receivable from JV billing
Inventory nonop – inventory from JV billing
Prep exp nonop – prepayments from JV billing
Working cap – nonop – primarily accruals from JV billing
VAT – balance of VAT payments
Agio – rounding-off related to currency translation (agio/disagio)

Comment on change in open account from 2014 to 2015                
The change primarily reflects changes to provisions and prepayments in the licences. Changes in relation to reporting in 2014 concern the transfer of accounts from other payments in/out to financial income/expenses, reporting of depreciation in operating expenses and in revenues and expenses reported under common chapters, and the transfer of investment in associate companies from investment to a new category of paid out for share purchases. These changes have been made in line with new guidelines containing new groupings from the DFØ. New groupings of revenues and expenses have been reconciled with investment in the cash report and the appropriations accounts. Foreign currency agio/disagio earlier linked with investment has been moved to financial income/expenses.
    
Note 7 deals with interest included in the SDFI appropriation accounts and the general ledger accounts report.