Please find enclosed the Annual Report for 2025, and the corresponding ESEF XBRL
zip file.
The audited financial statements for 2025 have been adjusted compared with the
preliminary, unaudited financial information for 2025 reported by Bonheur ASA on
25 February 2026, as follows:
o Non-controlling interests' share (related to onshore windfarms) of the total
equity in the Consolidated Statement of Financial Position has been increased
with NOK 404 million with a corresponding reduction of Share of equity
attributable to shareholders of the parent. The adjustment affects the
allocation in the Consolidated Statement of Comprehensive Income.
o A shareholder loan of NOK 200 million (related to onshore windfarms) has been
reclassified from interest-bearing loans and borrowings (non-current) to other
non-current liabilities in the Consolidated Statement of Financial Position.
The annual report will be available on the company's website (www.bonheur.no).