AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Nordic Semiconductor

Annual Report Mar 16, 2017

3680_10-k_2017-03-16_1f20cd2e-3d3c-4958-b8af-d626fa070efb.pdf

Annual Report

Open in Viewer

Opens in native device viewer

ANNUAL REPORT

TABLE OF CONTENTS

  • Introduction | 3
  • Letter from the CEO | 4 Report from the Board of Directors | 6 Nordic Semiconductor Financial Statements | 9 Declaration to the Annual Report | 37 Standards of Corporate Governance | 38 Auditor Opinion Letter | 42 Sales and Marketing | 46 Product Development | 49 Supply Chain | 52 Investor Relations | 53
  • Board of Directors | 56
  • Executive Management | 57
  • Alternative Performance Measures (APM) | 58

THIS IS NORDIC SEMICONDUCTOR

The world leader in Bluetooth low energy and a cellular IoT leader in the making

The next "big thing" is a trillion small things wirelessly connected to form the Internet of Things.

A key enabler technology of the Internet of Things (or 'IoT' for short) is Bluetooth® low energy (formerly marketed as Bluetooth Smart): The fastest growing wireless technology of all time and on-trend to break all previous adoption rate records. Bluetooth low energy leverages the ubiquity, computing power, and ease-of-use of modern smartphones and apps, and the on-going growth of the Internet generally.

But the IoT will require more than just Bluetooth low energy to operate. To enable reliable, any 'thing' anywhere global wireless connectivity to the cloud and connected services, the IoT will require a range of other complimentary wireless technologies.

At short to medium range distances these include Wi-Fi and IEEE 802.15.4 (used by such wireless technologies as ZigBee and Thread). This is why Nordic has added IEEE 802.15.4 support to its latest nRF52840 multi-protocol System-on-Chip (SoC)

At long-range the IoT will need to leverage the ubiquity and geographical reach of the world's cellular (3G, 4G, 4G LTE, 5G) networks. Just as cellular provided the IT infrastructure that made billions of modern smartphones and apps technologically and commercially feasible for end users, it will now do the same for the IoT to form what is being called 'cellular IoT'.

And sitting right in the middle of this IoT revolution, is Nordic Semiconductor.

Nordic Semiconductor pioneered the development of ultra-low power wireless (a category defined by the ability to operate from small batteries for long periods, and includes Bluetooth low energy) during the early 2000s. Nordic has been a key contributor in the creation and evolution of Bluetooth low energy as a wireless standard within every version of Bluetooth, since Bluetooth v4.0 and all the way up to the latest Bluetooth 5. These efforts culminated in Nordic's latest nRF52 Series that redefine what's possible on a Bluetooth low energy single chip.

In addition, during 2016, Nordic Semiconductor announced development of a low power LTE technology for cellular IoT. This development leverages Nordic Semiconductor's more than 10 years of leadership in ultra-low power wireless that includes Bluetooth low energy, and Nordic's 2014 recruitment of a highly-talented and experienced group of cellular R&D engineers in Finland.

Learn more at www.nordicsemi.com

LETTER FROM THE CEO

Nordic Semiconductor (Nordic) experienced a year with low sales growth compared to strong growth in 2015 and operational results that were below our own expectations. This was mainly the result of the loss during 2016 of two large designs (one in wearables, one in gaming). However, the lack of growth in revenue was mitigated during the year by growth in sales to both new and existing customers, particularly in Bluetooth low energy. Indeed, sales momentum as measured by the number of active customers increased significantly in 2016, as did Nordic's exposure to a broader set of customers and industries. Though our financial performance leaves a lot to be desired this year, we are confident that exposure to a broader set of customers and industries strengthens our strategic platform.

While Nordic's revenues of MUSD 197.7 in 2016 represented only a 2% increase compared to 2015, underlying sales growth in Bluetooth low energy revenue was 52% compared to 2015. This performance was supported by sales from new designs outside of the traditionally dominant wearables market. Other positive indicators include a record 36,147 Nordic development kit shipments during 2016, which is up 8% from a previous record of 33,553 shipments in 2015. A high proportion were for Nordic's latest nRF52 Series product offerings, validating the perceived technological and commercial value of these chips to customers around the globe.

During 2016 Nordic unveiled its product roadmap for low power cellular IoT. Designed specifically to address the needs of the emerging low power cellular IoT market, the upcoming Nordic Semiconductor nRF91 Series will include highly integrated chipsets and software for the forthcoming 3GPP Release 13 LTE-M and NB-IoT cellular technologies.

Low power cellular IoT is positioning itself to be widely adopted in numerous markets and applications including, for example, smart utility metering, asset and people (e.g. child) tracking, fleet management, buildings security and safety, remote maintenance, smart vending machines, retail, healthcare and medical monitoring, real-time traffic monitoring, wearables, in-door and out-door GPS navigation, smart home technology and industrial as well as agricultural automation.

On December 8th, Nordic was named 2016's 'Most Respected Public Semiconductor Company' in the segment \$100 to \$500 million in annual sales by the members of the Global Semiconductor Alliance (GSA).

In addition, Nordic Semiconductor's nRF52832 Bluetooth low energy SoC was declared a winner of the China Electronic Market (CEM) Editor's Choice Award 2016 in the "Most Competitive Interface Products in China" category

This major award in China coincided with Nordic opening new sales and technical support offices in mainland China. The new offices in Shanghai and Shenzhen will provide fast, on-site support to Nordic's growing Chinese customer base and China's high-tech wireless design and production sectors.

Svenn-Tore Larsen Chief Executive Officer

Receiving the GSA award affirms Nordic's position in this innovative market

Towards the end of 2016 Nordic launched its latest nRF52840 single-chip Bluetooth low energy SoC that raised the bar for Nordic's high-end nRF52 Series SoC lineup in terms of both performance and feature improvements. In doing so, this Bluetooth 5 ready SoC redefined the scope for smart home, IoT, and wearables by delivering 4x range, 2x bandwidth, and enhanced security with an on-chip ARM® CryptoCell cryptographic accelerator.

Nordic also announced that its nRF52840 and nRF52832 SoCs and supporting software were all Bluetooth 5-ready within a week of Bluetooth 5 being officially launched by the Bluetooth SIG.

Other new products launched during 2016 included:

  • The most advanced, high-performance single chip Bluetooth low energy SoC in a tiny package size: the nRF52832 Wafer Level Chip Scale Package (WL-CSP). This targets next-generation wearables and spaceconstrained IoT applications.
  • A new ultra-thin Bluetooth low energy solution for space-constrained smartcards (e.g. payment or subscription) and wearable applications in the form of a Thin Wafer-Level Chip Scale Package (Thin WL-CSP) variant of Nordic's nRF51822 Bluetooth low energy SoC.
  • A smart remote control reference design that marries unparalleled voice input performance with ultra-low power consumption. The 'nRFready Smart Remote 3 for nRF52 Series' is a complete state-of-the-art hardware and software single chip Bluetooth low energy reference design featuring voice input speech recognition control, digital mic option and NFC touchto-pair ability.

Device security is increasingly becoming one of the main concerns surrounding the Internet of Things. Nordic is focused on this important issue, and has added an onchip ARM CryptoCell cryptographic accelerator to its latest nRF52840 SoC. During 2016, the company also added secure and signed over-the-air firmware updates to its latest software development kits. This allows firmware updates over-the-air to be accompanied by a secure signature which ensures that the update comes from a verified and trusted source. Nordic will continue to innovate in order to maintain the highest standards of IoT security.

On the education front, the British BBC delivered a million micro:bits free to UK school children. At the heart of the BBC micro:bit is a single Nordic nRF51822 Bluetooth low energy SoC. Nordic Semiconductor chips allow the children's own code to both wirelessly communicate with other micro:bits, and to sync or be updated from smartphones, tablets, and computers via Bluetooth. Nordic is proud to enable the next generation of innovators at their earliest stages, and the success of this program is a testament to the versatility of the company's technology.

Despite all our success in market-building and diversification, we recognize that 2016 was a disappointment in relation to revenue growth and financial results. Nevertheless, significant progress has been made in executing on Nordic Semiconductor's corporate mission, to be the leader within low power wireless connectivity. We recognize that beyond technological and commercial leadership, one of the main reasons for our success to date has been the development of a thriving, highly motivated workforce. This is reflected in a low staff turnover and the long-standing commitment of our senior managers, many of whom have been promoted from within the company ranks. The company's staff is also highly diverse being drawn from 41 countries. We believe that our human capital is unparalleled in its skill and its commitment to our corporate goals.

Nordic Semiconductor confidently expects to continue to lead the world in ultra-low power wireless solutions, including Bluetooth low energy. We look forward to replicating this market leadership into the cellular IoT space.

Our team has demonstrated the vision and competence to design solutions on the leading edge of our industry. With the talent and drive of our organization and the market opportunity ahead, I am confident that we are still just at the beginning of an exciting and innovative journey.

REPORT FROM THE BOARD OF DIRECTORS

2016 was a year of low sales growth and continued organizational investments, resulting in operational results below expectations. Increased customer and product diversification combined with continued significant growth expectations in the Bluetooth Low Energy market, are expected to result in sales growth and improved profitability in 2017. Investments into the important cellular IoT sector, secure Nordic Semiconductor's place in rapidly evolving global macro-trends.

Nordic Semiconductor's ("Nordic" or "the Company") revenue increased by 2.4% from MUSD 193.1 in 2015 to MUSD 197.7 in 2016. As a result of lower gross margins and higher operating expenses, EBIT totaled MUSD 9.7, down from adjusted EBIT MUSD 28.0 in 2015. The 2016 results were below our expectations. For definition of Alternative Performance Measures (APM, see page 58

The Company has during 2016 continued on its marketstrategy, both in relation to customer-, and segment-diversification. In relation to customers, the company saw a strong growth in number of active customers throughout the year. Nordic is currently positioned to generate revenue from a much broader range of market segments, including verticals within established markets and emerging markets. More importantly, Nordic is well positioned within the "long tail" of products within these industries, defined as all potential new areas where the Company's ultra-low power technology can be deployed.

From being a supplier mainly focusing on the US and European end-used markets, Nordic has during 2016 successfully entered the increasingly important Asian markets, including the Chinese domestic market. Several strategic Tier 1 design wins communicated during 2016 are a testament to this positive development.

At the same time, Nordic continues to invest significantly in the Bluetooth low energy business. During 2016, Nordic commercially launched the nRF52832 as well as released the Bluetooth 5 compatible nRF52840. Both products will be important contributors to Nordic's market leadership within Bluetooth low energy.

Nordic's mission is to be a world-leading supplier of lowpower connectivity. This includes both short-range and long-range capabilities, which we believe makes Nordic unique in the industry. During 2016, Nordic unveiled its product roadmap for low power cellular IoT, designed specifically to address the needs of the emerging low power cellular IoT market. On December 8th 2016 was Nordic awarded the "Most Respected Public Semiconductor Company" by the Global Semiconductor Alliance, a testimony to the strategic development by the Company

2016 also brought significant investments in product development. At the same time, the Company has significantly strengthened its sales and marketing effort, both within key account and technical teams. In close cooperation with distribution partners, these investments form a strong foundation for future growth.

Company Overview

Nordic Semiconductor is a "fabless" semiconductor company, which designs, sells and delivers integrated circuits and related intellectual property for use in short-, and soon to come, also in long-range wireless applications. The Company specializes in ultra-low power wireless solutions, based on its proprietary 2.4 GHz RF and Bluetooth low energy technologies. Nordic Semiconductor is a pioneer and market leader in ultra-low power wireless technology, with close to 300 million units sold last year. Nordic is also developing its long-range low-power cellular chipset, thereby providing customers with a broad portfolio of low-power connectivity solutions.

Nordic Semiconductor's components are manufactured by world-class subcontractors and sold through electronics distributors to manufacturers of branded electronics across a wide range of product categories. These categories include Consumer Electronics, Wearables, Building and Retail, Healthcare, and Other Applications.

The Company is headquartered in Trondheim, Norway, and has offices in Norway, USA, China, Korea, Japan, Taiwan, Poland, Finland and the Philippines.

Financial Summary

Income Statement

Total revenue in 2016 was MUSD 197.7, compared with MUSD 193.1 in 2015, representing a growth of 2.4%. Revenue from Bluetooth decreased by 3.3% in 2016 to MUSD 107.2 from MUSD 110.8 in 2015. Although Bluetooth revenue showed a year over year decrease, underlying growth excluding the loss of one design for a wearables customer and one large gaming project was 52%. The Company is continuously increasing its number of customers to reduce its dependency on singel customers. Revenues from the top 10 Bluetooth low energy customers in Q4 2016 represented 40% of total revenues, versus 47% in the prior year period.

Proprietary wireless revenue increased 7.6% from MUSD 76.5 in 2015 to MUSD 82.4 in 2016. This growth is driven by strong revenue from PC accessories market and new design wins within this category.

Gross profit was MUSD 93.0, or 47.1% of revenue, compared with MUSD 95.7, or 49.5% of revenue during 2015. Gross margin decreased in 2016 mainly because of yield issues in connection with the ramp-up of the nRF52 family product line.

Total operating expenses including depreciation and amortization were MUSD 83.3 in 2016, compared with MUSD 60.7 in 2015. However, adjusted for de-recognition of pension liabilities and higher capitalized development expenses, operating expenses excluding depreciation and amortization increased from MUSD 67.6 in 2015 to MUSD 76.9 in 2016. The higher spending is explained by higher R&D headcount and increased marketing/sales activities partly offset by a weaker NOK/USD currency rate. In 2016, Nordic capitalized MUSD 5.3 versus MUSD 8.3 in 2015.

Development of new wireless components is essential to the Company's continued competitiveness in a rapidly evolving market. At the end of 2015, R&D personnel represented 77% of the Group's employees (78% in 2015). During 2016, total R&D spending including capitalized items amounted to 23.5% of revenues compared with 20.1% in 2015. The number of employees related to the cellular investment increased from 114 in 2015 to 132 in 2016, and operating expenses from these activities increased from MUSD 13 in 2015 to MUSD 16,2 in 2016.

The Company's operating profit (EBIT) decreased to MUSD 9.7 in 2016 from adjusted operating profit of MUSD 28.0 in 2015. Lower gross margins and higher operating expenses explain the decrease. Net financial items were a loss of MUSD 1.0 in 2016 and a gain of MUSD 2.0 in 2015. Profit before tax was MUSD 8.8 in 2016, compared with adjusted profit before tax of MUSD 30.0 in 2015. Income tax expense was MUSD 2.3, or 26.6% of profit before tax.

Net profit after tax was MUSD 6.4 in 2016, compared with adjusted net profit MUSD 19.0 in 2015. The Company's basic earnings per share were USD 0.040 in 2016.

Cash Flow and Balance Sheet

Net Cash flow from operations was MUSD 0.1 in 2016, compared to a cash flow of MUSD 4.4 in 2015. The decrease in operating cash flow is explained by reduced operating profits, increased use of working capital due to fulfillment of purchase commitments for nRF52 wafers and higher taxes paid. Cash outflow from investments were MUSD 15.1 (MUSD 20.1), explained by both lower capex and lower capitalization of R&D expenses related to the nRF52 series. Cash flows from financing activities were MUSD 7.5 (MUSD 10.7), mainly related to a MUSD 10 utilization of the revolving credit facility partly offset by purchase of treasury shares for MUSD 2.5.

Nordic Semiconductor's cash balance decreased by MUSD 8.3 during the year to MUSD 21.1 by December 31, 2016. The interest bearing debt at the end of the year was MUSD 20.

Accounting Principles

The financial statements for 2016 have been prepared and presented in accordance with International Financial Reporting Standards and the Norwegian Accounting Act. A summary of internal controls related to the accounting process can be found in the Corporate Governance section of this annual report.

Financial Risk

Demand for Nordic Semiconductor's products is tied to the greater semiconductor and electronics markets and is sensitive to fluctuations in global economic conditions. Long term, the market is expected to grow significantly as wireless solutions are embedded into a growing range of new products. Shorter term, global market conditions may however have certain impacts on the industry and corresponding growth. As demand increases, new competitors are likely to enter the market.

Nordic Semiconductor's success depends on its ability to

anticipate customer needs and address these with competitive technical solutions and outstanding customer support. Furthermore, the Company's outsourcing of manufacturing and direct distribution requires close collaboration with third-party subcontractors and distributors.

Nordic Semiconductor's liquidity risk is limited. By the end of the year the cash balance was MUSD 21.1. The Company has an open revolving credit facility of MUSD 40 with MUSD 20 available for short-term additional borrowing needs. As the Company holds little interest-bearing debt, the exposure to risk associated with interest rate fluctuations is limited.

The Company is exposed to foreign exchange risk in its ordinary business, which can impact profit margins. Nordic Semiconductor's operating expenses are primarily in Norwegian kroner and its sales and direct production costs are nearly entirely in US dollars. The Company does not use financial instruments to hedge this risk.

Finally, the Company is exposed to credit risk, although this has historically not resulted in significant losses. Nordic Semiconductor sells its components to leading international distributors of electronics components, primarily based in Asia. The Company's receivables are not credit insured, but credit monitoring routines are in place for setting up credit lines, providing security (payment guarantees) and demanding advance payments when required. Nordic Semiconductor reported no loss on accounts receivables during 2016.

Personnel and Organization

At the end of 2016, Nordic Semiconductor had 532 (compared to 454 in 2015) employees of whom 225 (185) were employed outside of Norway. A well-functioning cooperation between management and the employee representatives contributes to addressing any challenges faced by the Company.

There were 68 (49) female employees at the end of 2016, corresponding to 13% (11%) of total number of employees. The Group had 304 full-time employees in Norway, including 46 female employees. There were 222 full-time employees in Finland, China, Hong Kong, South Korea, Japan, the Philippines, Taiwan, Switzerland, Poland and the USA, including 23 females. The average salary for female employees was 79% (73% in 2015) of the average salary for male employees excluding executive management. Gender differences in salary levels are driven by both the location and function of the employees, with a larger proportion of female employees in administrative functions and based in the Philippines, where the average salary level is below the average Company level. A comparison of the R&D functions in Norway shows an average salary for females at 96% of the average for a male employee, given differences in seniority.

Gender equality is a fundamental principle of the Company, and efforts are being made to ensure that there is no gender imbalance when recruiting for positions within Nordic Semiconductor. Executive management consists of seven men, and in the Board of Directors there are two female

shareholders elected members.

Absence due to illness was 1.9% in 2016, compared with 2.1% in 2015. No occupational illnesses or injuries were reported in 2016.

Environmental Statement

Nordic Semiconductor does not own or operate manufacturing facilities. Manufacturing is done through third parties that amongst others comply with the ISO 14001 environmental standard. Consequently, there is little pollution associated with the Company's operations. Nordic Semiconductor seeks to limit resource consumption, prevent unnecessary environmental pollution and manage waste in an environment-friendly and resource-efficient manner, and has established routines to monitor these conditions under its ISO9001,ISO14001 and OHSAS18001 certified management system.

Nordic Semiconductor complies with all current applicable laws and regulations, and all products comply fully with the REACH and RoHS hazardous substance directives. This enables the Company to market itself as a "green" supplier, which also is an advantage towards major customers who have their own stringent environmental standards.

Corporate Social Responsibility

Nordic Semiconductor has established standards for Corporate Social Responsibility (CSR), including policies for supporting human rights, the rights of workers, the environmental and anticorruption practices in its business strategy and daily operations. A description of the Company's CSR policies, results and execution plans is published on the Company's website, in accordance with the Norwegian Accounting Act §3-3a

Corporate Governance

Nordic Semiconductor's guidelines and practice for Corporate Governance are in accordance with the Norwegian Code of Practice for Corporate Governance, dated 30 October 2014 as required for all listed companies on the Oslo Stock Exchange. Furthermore, the guidelines meet the disclosure requirements of the Norwegian Accounting Act and Securities Trading Act.

The guidelines are included separately in the annual report

Going Concern

In accordance with Norwegian accounting regulations, the Board of Directors confirms that the prerequisites of a going concern have been met in the presentation of the annual financial statements.

Allocation of Net Profit

Nordic Semiconductor ASA, the parent Company of the Group, reported a net profit for the year of MUSD 5.7 during 2016. The net profit is proposed transferred to other equity.

The Board believes that the Company is well-positioned for future growth opportunities. In order to pursue its long-term growth strategy in a highly cyclical business environment, the Board wants to preserve a high proportion of equity and liquidity.

Nordic Semiconductor aims to distribute an annual dividend, assuming that the requirements of its growth strategy are addressed. In accordance with the Company's dividend policy and taking into consideration the cash position and funding requirements to pursue Nordic Semiconductor's growth strategy in the coming years, the Board will not propose any dividend distribution for 2016 at its Annual General Meeting in April

Outlook

Bluetooth low energy is established as a core technology within the Internet of Things (IoT) market space, a market predicted to grow faster and further than any other development within technology. The Bluetooth low energy market, in terms of Integrated Circuit (IC) shipments, according to IHS Research it is expected to grow at 30-40% CAGR from 2017-2020. Nordic's aim is to secure a dominant share of this market.

Nordic's proprietary business will continue to contribute significantly to Nordics financial results, although we expect that more designs will be transferred to the Company's Bluetooth low energy solutions over time.

Nordic has proven its technology leadership with the introduction of the nRF52 Series on top of its existing technology platform. The Company expects to maintain its leading market position in Bluetooth low energy into the future, including its higher value state-of-the-art nRF52 Series Systems-on-Chips (SoCs) and lower cost variants. Nordic Semiconductor will continue to target the most cost-optimized, high-volume applications.

Bluetooth low energy will continue to be the main revenue driver for the next years. At the same time, the Company expects to see complementary growth prospects from its investments in low power cellular technology, where its industry-leading technology architecture is being merged with wireless technology by a team of engineers who have built some of the world's most successful cellular technologies in past professional careers. Nordic expects to start to roll out its cellular IoT solutions during 2017 with sampling to lead customers during 2H 2017, and broad availability following in late 2018.

Income statement (as of 31 December)

GROUP PARENT
2016 2015 Amount in USD 1000 Note 2016 2015
197 698 193 068 Total Revenue 3 197 944 193 324
-104 046
-608
-97 391
-22
Cost of materials
Direct project costs
4 -104 046
-608
-97 391
-22
93 044 95 655 Gross profit 93 290 95 911
-49 185
-22 677
-11 473
-32 840
-19 404
-8 437
Payroll expenses
Other operating expenses
Depreciation
9/10/12/18
5/13/21
11/12
-32 458
-42 208
-9 946
-20 379
-33 601
-7 711
9 708 34 975 Operating profit 8 677 34 219
257
-295
-911
130
-145
2 028
Financial income
Financial expenses
Net foreign exchange gains (losses)
6/22
6/22
6/22
257
-295
-911
130
-145
2 030
8 758 36 988 Profit before tax 7 727 36 234
-2 334
6 424
-12 797
24 191
Income tax expense
Net profit after tax
7 -2 015
5 713
-12 625
23 609
6 424
0,04
0,04
24 191
0,15
0,15
Attributable to
Equity holders of the parent
Earnings per share
Ordinary earnings per share (USD)
Fully diluted earnings per share (USD)
8
8
0,04
0,04
0,15
0,15
2016 2015 Statement of comprehensive
income
2016 2015
6 424 24 191 Net profit after tax 5 713 23 609
-28
7
1 691
-423
Other comprehensive income not to be reclassified
to profit or loss in subsequent periods:
Actuarial gains (losses) on defined
benefit plans (before tax)
Income tax effect
Other comprehensive income that may be reclassified to
profit or loss in subsequent periods:
18
7
-28
7
1 691
-457
-455 854 Currency translation differences
114 -231 Income tax effect
6 062 26 083 Total Comprehensive Income 5 692 24 843

Statement of financial position (as of 31 December)

GROUP PARENT

2016 2015 Amount in USD 1000 Note 2016 2015
ASSETS
Non-current assets
14 395 12 542 Capitalized development expenses 12 14 395 12 542
12 054 9 082 Software and other intangible assets 12 12 060 9 088
1 973 1 250 Deferred tax assets 7 1 946 1 250
13 367 13 054 Fixed assets 11/22 10 048 10 102
Shares in subsidiaries 1/13 10 10
2 12 Other long term assets 11 2 12
41 792 35 939 Total non-current assets 38 462 33 004
Current assets
52 044 41 100 Inventory 4/22 52 044 41 100
54 772 48 938 Accounts receivable 14/22 54 772 48 938
4 941 3 177 Other short-term receivables 15 10 681 12 954
21 135 29 293 Cash and cash equivalents 16/22 20 432 27 749
132 892 122 508 Total current assets 137 929 130 742
174 684 158 447 TOTAL ASSETS 176 391 163 746
EQUITY
283 283 Share capital 17 283 283
-2 -1 Treasury shares 17 -2 -1
14 436 14 253 Share Premium 17 14 436 14 253
968 406 Other paid in capital -366 -807
100 589 97 467 Retained earnings 100 324 97 257
116 270 112 405 TOTAL EQUITY 114 676 110 986
LIABILITIES
Non-current assets
293 707 Pension liability 18 293 358
20 000 0 Other long-term loan facility 22 20 000 0
20 293 707 Total non-current liabilities 20 293 358
Current liabilities
15 295 6 389 Accounts payable 20/22 14 887 6 297
2 786 9 931 Income taxes payable 7 2 609 9 905
2 260 2 295 Public duties 20 1 990 2 027
0 10 000 Short term loan facility 22 0 10 000
17 780 16 720 Other short-term debt 15/20 21 937 24 173
38 121 45 335 Total current liabilities 41 423 52 402
58 414 46 042 TOTAL LIABILITIES 61 715 52 760
174 684 158 447 TOTAL EQUITY AND LIABILITY 176 391 163 746

Beatriz Malo de Molina Tore Valderhaug Lasse Haugnes Olsen Board member Board member Board member, employee

NORDIC SEMICONDUCTOR ANNUAL REPORT / 2016 10

Oslo, 15 March 2017

Terje Rogne Anne-Cecilie Fagerlie Craig Ochikubo Chairman Board member Board member

Joakim Ferm Asbjørn Sæbø Svenn-Tore Larsen Board member, employee Board member, employee Chief Executive Officer

Nordic Semiconductor Group

Consolidated statement of changes in equity

for the year ended 31 December

Amount in USD 1000 Share
capital
Treasury
shares
Share
premium
Other paid
in capital
Retained
earnings
Total
equity
Equity as of 01.01.2015 283 -2 14 253 709 69 879 85 122
Net profit for the period 24 191 24 191
Purchase of treasury shares -1 -4 561 -4 562
Sale of treasury shares, option exercise 2 6 062 6 064
Share based compensation -303 -303
Other comprehensive income 575 575
Equity as of 31.12.2015 283 -1 14 253 406 97 465 112 405
Net profit for the period 6 424 6 424
Purchase of treasury shares -1 -2 660 -2 661
Sale of treasury shares, option exercise -37 -37
Share based compensation 599 599
Issue of share capital 183 183
Other comprehensive income -664 -664
Equity as of 31.12.2016 283 -2 14 436 968 100 589 116 270

Nordic Semiconductor Parent

Statement of changes in equity

for the year ended 31 December

Amount in USD 1000 Share
capital
Treasury
shares
Share
premium
Other paid
in capital
Retained
earnings
Total
equity
Equity as of 01.01.2015 283 -2 14 253 535 69 569 84 639
Net profit for the period 23 609 23 609
Purchase of treasury shares -1 -2 157 -2 158
Sale of treasury shares, option exercise
Share based compensation
Cash settlement of options contract
Other comprehensive income
2 -512
-830
6 063
174
6 063
-512
-830
174
Equity as of 31.12.2015 283 -1 14 253 -807 97 257 110 986
Net profit for the period
Purchase of treasury shares
Option exercise
Share based compensation
Issue of share capital
Other comprehensive income
-1 183 -37
478
5 713
-2 660
14
5 713
-2 661
-37
478
183
14
Equity as of 31.12.2016 283 -2 14 436 -366 100 324 114 676

Statement of cash flows for the year ended 31 December

GROUP PARENT
2016 2015 Amount in USD 1000 Note 2016 2015
Cash flows from operating activities
8 758 36 988 Profit before tax 7 727 36 234
-10 198 -6 146 Taxes paid for the period 7 -10 198 -6 146
11 473 8 437 Depreciation 11/12 9 944 7 711
-7 871 -32 780 Change in inventories, trade receivables and payables 4/14/20/22 -8 280 -32 872
599 -175 Share-based compensation 478 384
-414 -4 944 Movement in pensions -414 -5 293
-2 039 2 986 Other operations related adjustments -2 657 1 181
307 4 366 Net cash flows from operating activities -3 400 432
Cash flows used in investing activities
-9 824 -11 817 Capital expenditures (including software) 11/12 -6 392 -8 798
-5 304 -8 328 Capitalized development expenses 12 -5 304 -8 328
-15 128 -20 145 Net cash flows used in investing activities -11 696 -17 126
Cash flows from financing activities
0 6 065 Sale of treasury stock 17 0 6 065
-2 660 -4 562 Purchase of treasury stock 17 -2 660 -4 562
146 -830 Cash settlemet of options contract and issue of share capital 146 -830
10 000 10 000 Interest bearing debt 10 000 10 000
7 486 10 673 Net cash flows from financing activities 7 486 10 258
-457 319 Effects of exchange rate changes on cash and cash equivalents 659 -310
-8 158 -4 788 Net change in cash and cash equivalents -7 317 -6 331
29 293 34 080 Cash and cash equivalents as of 1.1. 27 749 33 527
21 135 29 293 Cash and cash equivalents as of 31.12. 16/22 20 432 27 749
1 183 1 088 Restricted cash included in the cash and cash equivalents as of 31.12. 1 183 1 088

Note 1: General

Nordic Semiconductor ASA is a public limited company whose shares are listed on the Oslo Stock Exchange. The Group's head office is located at Otto Nielsens vei 12, 7052 Trondheim, Norway. The Group includes the parent company Nordic Semiconductor ASA and three wholly-owned subsidiaries, Nordic Semiconductor Inc., Nordic Semiconductor Poland Sp. z o.o. and Nordic Semiconductor Finland OY.

Nordic Semiconductor develops and sells integrated circuits and related solutions for short-range wireless communication. The company specializes in ultra-low power (ULP) components, based on its proprietary 2.4 GHz RF and Bluetooth low energy.

The financial accounts were approved for publication by the Board of Directors on March 15, 2017, and will be presented for approval at the Annual General Meeting on April 24, 2017.

Note 2: Accounting Principles

2.1 Basis for preparation

The financial accounts for Nordic Semiconductor ASA "the Parent Company" and its wholly-owned and controlled subsidiaries, together called "the Group", have been prepared in accordance with International Financial Reporting Standards as adopted by the EU (IFRS). relevant interpretations, and the Norwegian Accounting Act.

As the Parent company has USD as its functional currency, the financial accounts are presented in USD, rounded off to the nearest thousand, if nothing else is noted. As a result of rounding differences, it is possible that amounts and percentages do not add up to the total.

Basis of consolidation:

Subsidiaries are entities controlled by the Group. The Company controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries are consolidated from the date control is obtained until the date that control ceases.

All subsidiaries are owned 100 percent and there are no non-controlling interests.

Intercompany transactions, balances and unrealized gains on transactions between group companies are eliminated

2.2 Significant accounting judgements, estimates and assumptions

The consolidated financial statements have been prepared on a historical cost basis.

The preparation of financial statement in accordance with IFRS requires that management use judgement, estimates and assumptions that influence the amount reported in the financial statements and notes. Management bases its estimates and judgement on previous experience and on various other factors deemed to be reasonable and sensible given the specific circumstances. These judgements form the basis for evaluating the accounting value of assets and obligations. The main areas of uncertainty for assessments and estimates on the balance sheet date, which represent a risk for creating significant changes to the value of assets and liabilities recorded in the accounts for the following financial year, are discussed below.

Revenue recognition

Revenue recognition principles are described in note 2.11.

Nordic Semiconductor predominantly sells to electronic distributors under a distribution agreement. The distributors will hold a given level of Nordic inventory that is subsequently shipped to an end customer. Nordic uses a "sell in" model in connection with revenue recognition to distribution customers. Under a "sell in" model, management needs to make judgements and estimates the amount that can affect the reported amounts of revenues and expenses. The main judgments are described below.

When a distributor sells components to specified customer accounts, the distributor will receive an additional discount after the sale is made, commonly known as a "Ship and Debit" discount. An estimate for this discount is provided in the accounts, reducing the revenue and increasing current liabilities. The ship&debit provision is primarily determined by assessing historical discounts to each distributor, the distributors' inventory level as of 31 December 2016 and assumed sales mix.

If the distributor's pricing to specific end customer accounts changes according to a previous agreement with Nordic Semiconductor, the distributor will receive a price protection credit based on the difference between the old and new price.

In certain cases, distributors have the right to exchange inventory with Nordic Semiconductor with the same value in new products. Stock rotation provisions are made for this if necessary.

Development cost

Development costs are capitalized in accordance with the principles in Note 2.9. In order to determine the amount to be capitalized, it is necessary for management to make assumptions regarding expected future cash flow, and the expected period of benefits. Capitalized development costs are subject to amortization on a straight-line basis over the period of expected future benefit, normally 3-5 years. Uncertainty exists with respect to the estimated period of expected future benefit, as this depends on the future technological development in the market. During 2016, MUSD 1.853 was capitalized, mainly related to the finalization of the nRF52. The carrying amount of capitalized development costs as of December 31, 2016 and 2015 was USD 14.395.000 and USD 12.542.000 respectively.

Changes in estimates

Estimates are continually reassessed based on changes in the underlying assumptions. Changes in accounting estimates are recognized in the period in which such changes occur. If such changes also apply to future periods, the effect is distributed between current and future periods.

2.3 Changes in accounting principles

Certain new standards, amendment to standards, and annual improvements to standards and interpretations are effective for annual periods beginning after January 1, 2016, and have been applied in preparing these consolidated financial statements. None of these have a significant effect on the consolidated financial statements of the Group.

2.4 Foreign currency

The Group presents its financial statements in USD which also is the functional currency of the parent company. Transactions in currency other than USD, are converted at the exchange rate at the date of the transaction. Any exchange gains or losses arising as a result of changes in the exchange rate between the time of the transaction and the time of payment are recognized in the income statement

2.5 Cash and cash equivalents

Cash includes cash balances and bank deposits. Cash equivalents are short-term liquid investments which do not involve significant risk factors with original maturity of three months or less.

2.6 Accounts receivable

Accounts receivables are recognized initially at fair value and subsequently measured at amortized cost, less impairment. An impairment of a account receivable is recognized when there is objective evidence that the Group will not be able to collect all amounts. Balances are written off when collection efforts have been exhausted and the probability of recovery is unlikely. Accrual made for future ship and debit claims from distributors are presented in other short-term liabilities.

2.7 Inventory

Inventory, components and components under production are valued at the lower of cost and net realizable value after deduction for obsolescence. Net realizable value is estimated as the selling price less cost of completion and the cost necessary to make the sale. Costs are determined using the FIFO method. Work in progress includes variable cost and non-variable cost which can be allocated to items based on normal capacity. Obsolete inventory is written down completely.

2.8 Non-current assets

Non-current assets are stated at the lowest of cost net of accumulated depreciation and net realizable value. When an asset is sold or discontinued, the gain or loss from the transaction is recognized in the income statement.

The company's property asset is an apartment stated at cost. No depreciation is made since the residual value of the apartment exceeds the cost.

Cost of non-current assets includes fees/taxes and direct costs associated with commissioning the non-current asset for use. Repair and maintenance costs are expensed when incurred. If repair and maintenance increase the value of the non-current asset, the cost will be added to the asset on the balance sheet

Depreciation is calculated on a straight-line basis over the following periods of time:

Office and lab equipment 3-5 years
Computer equipment 3-4 years
Installations in buildings 5 years

The assets' residual value, useful lives and methods of depreciation are reviewed on an ongoing basis and adjusted prospectively, if necessary.

Financial leases

The Group does not have any significant financial leases.

Operational leases

Leases where the most significant risk rests with the lessor are classified as operational leases. Lease payments are classified as operating costs and are expensed over the contract period.

2.9 Research and development

Research costs are expensed as incurred. Costs associated with development are capitalized if the following criteria are met in full:

  • the product or the process is clearly defined and the cost elements can be identified and measured reliably;
  • the technical feasibility is demonstrated;
  • the product or the process will be sold or used in the business;
  • the asset will generate future financial benefits.
  • sufficient technical, financial and other resources for project completion are in place.

Costs expensed in prior accounting periods will not be capitalized.

Capitalized development costs are subject to amortization on a straight-line basis over the expected period of benefits, normally 3-5 years. Depreciation begins when the product is transferred from development to production. Uncertainty exists with respect to the expected period of benefits, as this depends on the future technological development in the market.

Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates.

2.10 Provision

Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are reviewed each balance sheet date and the level reflects the best estimate of the obligation. When the time value is insignificant, the amount of the provision will be equal to the expenditure required to settle the obligation. When the time effect is significant, the amount of the provision will be equal to the present value of future expenditures to settle the obligation.

2.11 Revenue recognition

Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duty.

Revenue from sales of components is recognized at the time of delivery to the distributor. The time of delivery is usually the time when the goods are transferred to the transport carrier. Certain provisions have been made for credits to distributors based on the estimates described in note 2.2. In addition, Nordic has accrued for volume related rebates.

Revenue from services is recognized as the services are rendered/delivered. The service consists of working hours, and invoicing of other costs, such as work done by subcontractors. Interest earned is recognized as it is generated

2.12 Employee benefits

Defined benefit pension plans

The Group offered a defined benefit pension plan to its employees who were hired before December 31, 2007. The group has also established a similar plan for employees in the Philippines. Pension plan assets are valued at their fair value.

The Board of Nordic Semiconductor ASA decided in December 2015 to change the pension plan for all employees currently on a defined benefit plan effective January 1, 2016. Up until December 31, 2015 Nordic Semiconductor ASA (Norwegian employees) had both a defined benefit plan and a defined contribution plan. The defined benefit plan was closed for new members effective January 1, 2008 and from this point a new defined contribution plan was established.

In connection with the transfer of plans, the employees received a "Paid up benefit" for all earned benefits in the defined benefit plan. As there exist certain obligations related to retirees and employees on sick leave, an actuarial calculation is performed and a liability for these employees is included as of December 31, 2016.

Defined contribution pension. Employees hired after January 1, 2008 have a defined contribution pension plan described in Note 18

Share based payments

Nordic Semiconductor implemented a stock option program for employees on February 18, 2013. This Program was continued for 2014. However, for 2015 the option element of the program was forfeited so all employees returned to a performance-based compensation through an annual cash bonus tied to the achievement of targets for group revenue and operating profits for the year. The stock option program was reintroduced in 2016.

The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model, further details of which are given in Note 18. That cost is recognized in employee benefits expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vestingperiod). See Note 19

Development cost

Development costs are capitalized in accordance with the principles in Note 2.9. In order to determine the amount to be capitalized, it is necessary for management to make assumptions regarding expected future cash flow, discount rates and the expected period of benefits. Capitalized development costs are subject to amortization on a straight-line basis over the period of expected future benefit, normally 3-5 years. Uncertainty exists with respect to the estimated period of expected future benefit, as this depends on the future technological development in the market. During 2016, MUSD 1.853 was capitalized, mainly related to the finalization of the nRF52. The carrying amount of capitalized development costs as of December 31, 2016 and 2015 was USD 14.395.000 and USD 12.542.000 respectively.

2.13 Government grants

Grants received are tax refunds and are classified as operating grants. Operating grants are accounted for at the same time as the costs they are intended to cover. Tax refunds are accounted for as a cost reduction. See Note 7

2.14 Income taxes

Income tax expenses consist of taxes due and changes to the deferred tax. Deferred tax and tax assets are calculated based on all differences between the financial accounts and the value for tax purposes of assets and liabilities.

Deferred tax assets are recognized to the extent that it is probable that the individual company will have sufficient taxable income in later periods to utilize the tax asset. Similarly, the company will reduce recognition of the deferred tax benefit to the extent the company no longer deems it probable that it will be able to utilize such tax benefits.

Deferred tax liabilities are accounted for at the nominal value and classified as long-term obligations in the balance sheet.

Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity. The Parent Company pays its tax obligation in NOK and the fluctuations between the NOK and the USD impact the financial items. The Group's legal entities that do not have their tax base in USD are exposed to changes in the USD/tax basecurrency rates. Effects within the current year are classified as tax expense.

2.15 Segments

The Group has only one operating segment. The group does not report or monitor profitability on a lower level, but breaks down its revenue into the following end product areas: Consumer Electronics, Wearables, Healthcare, Building and Retail, Others, ASIC components and Consulting Services. The Group also breaks down its revenues in the geographical market areas in which its products are sold. See Note 3.

2.16 Events after the balance sheet date

Information available after the balance sheet date and applicable to conditions existing at the balance sheet date is included in the preparation of the financial statements. Events after the balance sheet date that do not affect the Group's financial position as of the balance sheet date, but that will affect the Group's financial position in the future, are disclosed if they are significant. See Note 23

2.17 Cash flow statement

The cash flow statement is prepared in accordance with the indirect method. Cash and cash equivalents include cash, bank deposits and other short-term liquid investments.

2.18 Equity

Treasury shares

When treasury shares are purchased, the purchase price, including directly attributable costs are recognized as changes in equity. Treasury shares are presented as a reduction of equity. Gains or losses on transactions in treasury shares are not recognized in the income statement.

2.19 Approved standards and interpretations not yet in effect

New standards, amendments to standards, and interpretations have been published, but are not effective at December 31, 2016 and have not been applied in preparing these financial statements. The most relevant of these are: IFRS 15 was issued in May 2014 and establishes a five-step model to account for revenue arising from contracts with customers. Under IFRS 15, revenue is recognized at an amount that reflects the consideration to which an entity expects to be entitled in exchange for transferring goods or services to a customer.

The new revenue standard will supersede all current revenue recognition requirements under IFRS. Either a full retrospective application or a modified retrospective application is required for annual periods beginning on or after 1 January 2018. Early adoption is permitted; however, Nordic does not plan an early adoption. Nordic expects to apply IFRS 15 fully retrospectively, but have not reached its final conclusion.

Nordic has performed a preliminary assessment of the new standard's effects on a representative selection of existing revenue contracts and does not expect the impact of the new standard to be significant with respect to how and when revenue is recognized.

Amendments to IAS 12, issued January 2016 and effective January 2017, clarifies the circumstances under which a deferred tax asset can be recognized on an unrealized loss. The amendments also address a broader area of accounting for deferred tax assets in general, including a definition of future taxable profit used for the recognition test. The group is assessing the impact of these new amendments, however, the Group currently expects no material impact to amounts currently recognized in these financial statements and plans to adopt the new standard as of the effective date.

IFRS 16, issued in January 2016, establishes a balance sheet lease accounting model that will increase transparency and comparability beginning in 2019. The group is assessing the impact of IFRS 16 and plans to adopt the new standard on the required effective date.

Note 3: Revenues

All figures in USD 1000.

The Group has only one segment which is the semiconductor business. The Group classifies its revenues based on the end product applications in which its products are used.

Revenue classified by end product applications:

The Group focuses on the sale of standard components for wireless communication. These wireless components are broken into the following end product areas: Consumer Electronics, Wearables, Building and Retail, Healthcare and Others. In 2016, wireless components accounted for 95.9% of sales versus 97.1% in 2015. In addition to standard components, the Group sells customer-specific ASIC components (Application Specific Integrated Circuits) and related Consulting Services.

GROUP PARENT
2016 2015 2016 2015
Revenue
96 976 96 503 Consumer Electronics 96 976 96 503
40 738 63 279 Wearables 40 738 63 279
26 921 14 115 Building/Retail 26 921 14 115
11 620 7 171 Healthcare 11 620 7 171
13 268 6 319 Others 13 267 6 319
189 523 187 387 Wireless components 189 523 187 387
6 990 5 567 ASIC components 6 990 5 567
1 185 114 Consulting services 1 431 370
197 698 193 068 Total revenues 197 944 193 324

Revenue classified by customers' location:

The Group also classifies its revenues on a geographical basis according to its customers' location.

GROUP PARENT
2016 2015 2016 2015
19 671 11 198 Europe 19 834 11 361
19 869 16 411 Americas 19 951 16 503
158 159 165 459 Asia/Pacific 158 160 165 459
197 698 193 068 Total revenues 197 944 193 324

The Group sells its components to distributors, which then sell components onward to electronics manufacturers which build end products and sell them to customers across the world. Three distributors represented more than 10% of the Group's total revenues in 2016 (in total 50%). These three distributors represented 26%, 13% and 11% of the Group's total revenues respectively. In comparison, 3 distributors represented more than 10% of the Group's total revenues in 2015 (in total 60%), with 24%, 23%, and 13% of revenues respectively. These distributors are based in Asia. Sales to distributors varies based on the number and size of end customers. For example, the reduction for the second largest distributor in 2015 versus 2016 is explained by the loss of one large wearable customer.

Note 4: Cost of materials / inventory

All figures in USD 1000.

GROUP PARENT
2016
2015
113 982
2016 2015
114 990 113 982 Cost of goods, gross 114 990
-10 944 -16 591 Changes in inventory -10 944 -16 591
104 046 97 391 Cost of goods, net 104 046 97 391
27 931 17 815 Raw material 27 931 17 815
10 138 2 859 Work in Progress 10 138 2 859
13 976 20 425 Finished Goods 13 976 20 425
52 044 41 100 Total inventory (net) 52 044 41 100
1 006 830 Amount written down 1 006 830

As Nordic Semiconductor is a fabless manufacturerer, all inventories, including raw materials and finished goods are located at sub-contractors.

Note 5: Other operating expenses

All figures in USD 1000.

GROUP PARENT
2016
2015
2016 2015
6 365 5 807 Service and maintenance 6 205 5 243
4 047 3 452 Other consultancy fees 3 117 3 046
3 585 2 791 Office rental expenses 2 734 2 244
926 738 Office equipment 797 673
2 744 2 082 Material and components 2 530 2 012
-936 -1 712 Capitalized development expenses -936 -1 712
2 263 2 594 Travel and meeting expenses 1 657 1 915
3 683 3 652 Other operating expenses 3 494 3 520
0 0 Other operating expenses intercompany 22 610 16 660
22 677 19 404 Total other operating expenses 42 208 33 601

Auditor remuneration, excl of VAT

GROUP Fees to the auditor are included in consultancy fees above.

GROUP PARENT
2016 2015 2016 2015
96 49 Statutory audit servces 80 49
13 26 Tax advisory services 10 26
60 95 Other audit related services 60 95
169 170 Total 150 170

Note 6: Net financial items

All figures in USD 1000.

GROUP PARENT
2016 2015 2016 2015
118 Interest income
82
118 82
139 27 Other financial income 139 27
- 21
statement
Changes in money market fund, reported in the income - 21
257
130
Financial income 257 130
295
145
Financial Expence 295 145
911
2 028
Foreign exchange loss (net) 911 2 030
1 206 2 173 Financial expenses 1 206 2 175

Note 7: Tax

All figures in USD 1000.

GROUP PARENT
2016 2015 Tax expense consists of 2016 2015
-3 023 -10 992 Tax payable -2 677 -10 820
772 -1 696 Change in deferred tax / tax benefit 745 -1 696
-83 -109 Changes in tax rate -83 -109
-2 334 -12 797 Tax expense -2 015 -12 625
Reconciliation of taxes payable in balance
2016 2015 sheet and income statement 2016 2015
-2 786 -9 931 Taxes payable for year, in the balance sheet -2 609 -9 905
-237 -1 061 Currency effect from translation to USD -68 -915
-3 023 -10 992 Taxes payable in income statement -2 677 -10 820
GROUP PARENT
2016 2015 Reconciliation of nominal and actual tax expense 2016 2015
8 759 36 988 Profit before tax 7 727 36 234
-2 138 -9 987 Tax at nominal rate 25 % (27% 2015) -1 932 -9 783
94 -114 Tax effect permanent differences 94 -114
-83
-5
-109
457
Effect of change in tax rate
Actuarial gains
-83
-5
-109
457
-202 -3 153 Currency effect from translation to USD -89 -3 076
-2 334 -12 797 Tax expense -2 015 -12 625

GROUP

GROUP PARENT
2016 2015 2016 2015
8 758 36 988 Earnings before tax 7 727 36 234
-418 -307 Government grants -418 -307
1 - 1 580 Settlement options 1 - 1726
15 19 Interest on tax 15 19
292 34 Non-deductible other expenses 40 34
-21 1 691 Actuarial gain/loss pension -21 1 691
3 220 -9 603 Change in temporary differences 3 036 -10 491
205 13 469 Currency effect of translation to USD 256 13 586
12 052 40 711 Basis for payable tax 10 708 40 074
-3 023 -10 992 Payable tax on earnings 25 % (27% 2015) -2 677 -10 820

GROUP

Temporary differences: Balance Sheet Income Statement Other Comp. income
2016 2015 2016 2015 2016 2015
Deferred tax benefit
Inventory 377 992 -615 529
Fixed assets 5 081 1 663 3 553 -335
Accounts receivable
Options (share based payments)
3 042 3 041 1 -1 720
Pension obligation 293 391 -119 -12 726 28 -1 691
Deferred tax benefit – gross 8 793 6 087 2 800 -14 252 28 -1 691
Deferred tax obligation
Intangible assets
Gain and loss account -481 -626 145 -368
Accounts receivable
Deferred tax obligation – gross -481 -626 145 -368
Currency effect of translation to USD -1 054 -461 254 7 960
Total temporary differences 8 220 5 000 3 192 -6 942 28 -1 691
Net deferred tax obligation/benefit
Change in deferred tax obligation/benefit
1 973 1 250 689 -1 805 7 -423

PARENT

PARENT

Temporary differences: Balance Sheet Income Statement Other Comp. income
2016 2015 2016 2015 2016 2015
Deferred tax benefit
Inventory 377 992 -615 529
Fixed assets 5 081 1 663 3 418 -335
Accounts receivable
Options(share based payments)
3 042 3 041 1 -1 720
Pension obligation 293 391 -119 -12 726 28 -1 691
Deferred tax benefit – gross 8 793 6 087 2 685 -14 252 28 -1 691
Deferred tax obligation
Intangible assets
Gain and loss account -481 -626 145 -368
Accounts receivable
Deferred tax obligation – gross -481 -626 -145 -368
Currency effect of translation to USD -1 166 -461 256 7 960
Total temporary differences 8 108 5 000 3 008 -6 942 28 -1 691
Net deferred tax obligation/benefit 1 946 1 250
Change in deferred tax obligation/benefit 662 -1 805 7 -423
GROUP PARENT
2016 2015 Reconciliation of net deferred tax liability: 2016 2015
1 250 5 363 Opening balance as of 1.1 1 250 5 363
689 -1 805 Tax expense/income recognised in profit and loss 662 -1 805
7 -423 Tax expense/income recognised in other comprehensive income 7 -423
27 -1 885 Currency effect from translation to USD 27 -1 885
1 973 1 250 Net deferred tax obligation/benefit 31.12 1 946 1 250
GROUP PARENT
2016 2015 Net deferred tax recogniced in OCI as of 31.12: 2016 2015
7 -457 Net gain/(loss) on actuarial gains and losses 7 -457
-2 34 Effect of changes in tax rates -2 34
5 -423 Total tax other comprehencive income 5 -423
Note 8: Shares outstanding
2016 2015
Basis for calculation of basic earnings per share
Earnings for the year (USD '000) 6 424 24 191
Weighted average number of outstanding shares ('000) 162 385 163 081
Earnings per share (USD) 0.04 0.15
Basis for calculation of fully diluted earnings per share
Earnings for the year (USD '000) 6 424 24 191
Weighted average number of outstanding shares ('000) 163 317 164 385
Earnings per share (USD) 0.04 0.15
Reconciliation of average number of ordinary shares ('000)
Weighted average number of outstanding shares 163 317 164 986
Weighted average number of treasury shares 932 1 905
Weighted average number of outstanding shares, corrected for treasury shares 162 385 163 081

The number of shares was as follows:

Date Number of shares issued Shares outstanding
2016-01-01 Balance at beginning of period 163 440 600 162 440 600
2016-12-31 Balance at end of period 163 481 600 161 384 893

Note 9: Payroll expenses

All figures in USD 1000.

GROUP PARENT
2016 2015 Combined expenses for salary and other compensation
are distributed as follows:
2016 2015
37 902 31 853 Salary and vacation pay 25 752 22 679
7 985 7 545 Other compensation 5 452 5 696
3 822 3 680 Payroll tax 3 709 3 592
-31 -5 700 Defined benefit pension -31 -5 700
3 874 2 019 Defined contribution pension 1 942 669
-4 367 -6 557 Capitalized development expenses (hourly costs) -4 367 -6 557
49 185 32 840 Total 32 458 20 379
501 397 Weighted average number of permanent employees 341 280
GROUP PARENT
2016 2015 Company's employees as of December 31, are distrib
uted as follows:
2016 2015
308 268 Norway 308 268
19 14 China 19 14
3 3 South Korea 3 3
21 13 USA 1 1
10 7 Taiwan 10 7
3 3 Japan 3 3
15 15 Philippines 15 15
1 1 Switzerland 1 1
20 16 Poland 0 0
132 114 Finland 0 0
532 454 Total 360 312

Note 10: Compensation to Group management and Board

All figures in USD 1000
Total compensation expensed for Board members 2016 2015
Terje Rogne, Chairman of the Board 58 56
Anne Cecilie Fagerlie, Board member 38 37
Arnhild Schia, Board member 11 34
Karsten Rönner, Board member 0 10
Tore Valderhaug, Board Member 39 38
Craig Ochikubo, Board Member 55 41
Beatriz Malo de Molina, Board Member 24 0
Lasse Olsen, employee representative (Board remuneration only) 7 5
Markus Bakka Hjertø, former employee representative (Board remuneration only) 0 2
Asbjørn Sæbø, employee representative (Board remuneration only) 5 0
Anne Strand, former employee representative (Board remuneration only) 2 7
Joakim Ferm, employee representative (Board remuneration only) 7 7

Total compensation expensed during the year for the CEO and other executives:

Other Pension
2016 Salary Bonus Options* compensation expenses Total
Svenn-Tore Larsen, CEO 351 9 76 5 16 457
Pål Elstad, CFO 204 9 51 1 15 280
Svein Egil Nielsen, CTO 190 9 51 1 16 267
Geir Langeland, Sales & Marketing Director 197 9 51 1 15 273
Ebbe Rømcke, Quality Director 141 9 25 1 15 192
Ole Fredrik Morken, Supply Chain Director 245 9 51 1 15 321
Thomas Embla Bonnerud, Director of Strategy and IR 133 4 9 1 14 162
Total 1 461 58 313 13 107 1 951
Other Pension
2015 Salary Bonus Options* compensation expenses Total
Svenn-Tore Larsen, CEO 364 0 53 2 30 449
Pål Elstad, CFO 204 0 0 1 9 214
Svein Egil Nielsen, CTO 199 0 32 1 9 241
Geir Langeland, Sales & Marketing Director 197 0 32 1 20 251
Ebbe Rømcke, Quality Director 138 0 19 1 32 190
Ole Fredrik Morken, Supply Chain Director 209 0 12 1 9 230
Total 1 311 0 148 7 109 1 575

*Salary expenses are in NOK. Exchange rate for 2015 was 8,06 and for 2016 it was 8,40

*Option cost is the expense of fair value of options based on Black Scholes calculation.

Compensation agreement - CEO

The Company has no other obligations to the CEO in the event of resignation over and above the normal resignation time of six (6) months, except that the resignation period increases to twelve (12) months in the event that the Company is acquired or merged with another company.

Policy for executive compensation

The Board has appointed a remuneration committee under management of a board member. The remuneration committee monitors decisions regarding remuneration and other terms for the executive management. The CEO's total compensation, and any adjustments thereto, is first reviewed by the remuneration committee and then approved by the Board. The Board considers CEO compensation each year. The compensation of the other members of the executive management, including adjustments of these, are agreed between the CEO and the respective manager.

The Board proposes the following Declaration of the Principles for Compensation of the CEO and other members of the Executive Management according to the Norwegian Public Limited Liability Companies Act § 6-16a:

The main principle in the Company's policy for remuneration and compensation is that the members of the executive management team shall be offered competitive terms, so as to achieve the desired competence and incentives in the Company's executive management team. The Company has established an annual performance bonus program for the executive management team, in which the manager must remain within his position (not resigned) until the start of the following year in order to be eligible. The bonuses may be awarded as a direct cash payment or as share options in the Company. Performance-based compensation will be subject to an absolute limit and fulfilment of performance criteria, both decided by the Board at its discretion.

The Board wishes to continue the scheme of awarding stock options to all full time employees in 2018 in accordance with the principles of the option program for 2016. These principles are described in the minutes of the extraordinary general meeting on 8 December 2015. The Board proposes allocating up to 1.7 million options in 2018, equivalent to approximately 1% of the total number of issued shares. The Company offers pensions plans to all employees, managers included. In addition, the Company provides managers with other limited benefits in kind such as a company telephone. The guidelines for determination of salary and other compensation for leading employees as outlined for the Annual General Meeting in 2016 have been complied.

The Company has granted executives and employee Board members the following options according to the terms

Svenn-Tore Larsen, CEO 575 000 stock options 575 000 stock options Geir Langeland, Sales Director 350 000 stock options 350 000 stock options Svein Egil Nielsen, CTO 350 000 stock options 250 000 stock options Ebbe Rømcke, Quality Director 200 000 stock options 100 000 stock options Ole Fredrik Morken, Supply Chain Director 125 000 stock options 65 000 stock options Thomas Embla Bonnerud, Director of Strategy and IR 75 000 stock options 75 000 stock options Lasse Haugnes Olsen, Employee Board member 20 000 stock options Joakim Ferm, Employee Board member 20 000 stock options 20 000 stock options Asbjørn Sæbø,Employee Board member 21 476 stock options 14 000 stock options

Options granted 2014 Options not exercised 2016

*All 2014 share options expired on February 19, 2017 and as such none of the options listed above were exercised.

Svenn-Tore Larsen, CEO 65 575 stock options Pål Elstad, CFO 43 804 stock options Geir Langeland, Sales Director 43 804 stock options Svein Egil Nielsen, CTO 43 804 stock options Ebbe Rømcke, Quality Director 21 771 stock options Ole Fredrik Morken, Supply Chain Director 43 804 stock options Thomas Embla Bonnerud, Director of Strategy and IR 8 000 stock options Lasse Haugnes Olsen, Employee Board member 3 500 stock options Joakim Ferm, Employee Board member 3 500 stock options Asbjørn Sæbø, Employee Board member 5 600 stock options

Options granted 2016

Note 11: Fixed assets

All figures in USD 1000.

GROUP Office
and lab
Computer
equipment
Fixture
and
2016 equipment and machinery fittings Property Total
Acquisition cost
Opening balance 5 048 26 840 1 731 333 33 951
Additions 1 591 2 518 345 4 453
Acquisition cost as of 31.12 6 638 29 358 2 075 333 38 404
Accumulated depreciation
Opening balance 3 274 16 866 758 20 898
Depreciation expenses 670 3 136 333 4 140
Accumulated depreciation as of 31.12 3 944 20 002 1 091 0 25 037
Net carrying value as of 31.12 2 694 9 355 984 333 13 367
Office
and lab
Computer
equipment
Fixture
and
2015 equipment and machinery fittings Property Total
Acquisition cost
Opening balance 3 973 20 566 1 013 333 25 885
Additions 1 075 6 274 718 8 067
Acquisition cost as of 31.12 5 048 26 840 1 731 333 33 952
Accumulated depreciation
Opening balance 2 664 13 729 573 16 966
Depreciation expenses 610 3 137 184 3 932
Accumulated depreciation as of 31.12 3 274 16 866 758 0 20 898
Net carrying value as of 31.12 1 774 9 974 973 333 13 054

PARENT

Office
and lab
Computer
equipment
Fixture
and
2016 equipment and machinery fittings Property Total
Acquisition cost
Opening balance 4 729 24079 1 731 333 30 872
Additions 680 3 246 168 4 094
Acquisition cost as of 31.12 5 408 27 325 1 899 333 34 966
Accumulated depreciation
Opening balance 3 203 16 810 758 20 770
Depreciation expenses 716 3 103 328 4 147
Accumulated depreciation as of 31.12 3 919 19 913 1 086 0 24 918
Net carrying value as of 31.12 1 490 7 412 813 333 10 048
2015 Office
and lab
equipment
Computer
equipment
and machinery
Fixture
and
fittings
Property Total
Acquisition cost
Opening balance 3 858 20 593 1 013 333 25 797
Additions 871 3 486 718 5 075
Acquisition cost as of 31.12 4 729 24 079 1 731 333 30 872
Accumulated depreciation
Opening balance 2 626 13 700 573 16 900
Depreciation expenses 577 3 109 184 3 871
Accumulated depreciation as of 31.12 3 203 16 810 758 0 20 770
Net carrying value as of 31.12 1 526 7 270 973 333 10 102

GROUP AND PARENT

Estimated useful life 3 – 5 years 3 - 4 years 5 years Not
Depreciation method Straight-line Straight-line Straight-line depreciated
Annual lease of non-recognized capital assets 0 32 0 0

Total depreciation expenses consist of depreciation of fixed assets and depreciation of intangible assets (note 13).

Non-depreciable real property assets:

The Parent company has an apartment in Trondheim for use by employees in the Oslo office while in Trondheim. The apartment is assessed at acquisition cost. The residual value is expected to be at least equal to the book value.

Scrapped capital assets

All capital assets that are ready to be scrapped have been fully depreciated and have no residual book value.

Capital assets temporarily out of operation

The Group has no capital assets that are temporary out of operation.

Leased equipment

The Group does not have any leased equipment.

Write-offs

There are no indicators that assets need to be written off.

Change in depreciation periods

There has been no basis for changing depreciation periods on fixed assets.

Note 12: Intangible assets

All figures in USD 1000.

GROUP AND PARENT

Purchased Capitalized
2016 Software Development costs Total
Acquisition cost
Opening balance 16 436 27 835 44 271
Additions 5 318 5 304 10 622
Accumulated cost as of 31.12 21 754 33 139 54 893
Accumulated depreciation
Opening balance 7 354 15 294 22 647
Depreciation expenses 2 345 3 451 5 796
Total accumulated depreciation as of 31.12 9 699 18 744 28 444
Net carrying amount 12 054 14 394 26 449
GROUP Non-capitalized R&D expenses: PARENT
23 843 Personnel expenses 19 206
18 395 Other operating expenses 14 110
42 238 Total cost recognized in income statement 33 316
47 542 Total expenses for R&D 38 634
Purchased Capitalized
2015 Software Development costs Total
Acquisition cost
Opening balance 10 713 19 507 30 220
Additions 5 722 8 328 14 050
Accumulated cost as of 31.12 16 436 27 835 44 271
Accumulated depreciation
Opening balance 6 228 12 579 18 807
Depreciation expenses 1 126 2 715 3 841
Total accumulated depreciation as of 31.12 7 354 15 294 22 647
Net carrying amount 9 082 12 542 21 623
GROUP Non-capitalized R&D expenses: PARENT
24 755 Personnel expenses 14 556
8 483 Other operating expenses 6 689
33 239 Total cost recognized in income statement 21 246
41 567 Total expenses for R&D 29 574

Total depreciation expenses consist of depreciation of intangible assets and depreciation of fixed assets (note 11).

Economic lifetime 10 years 1 - 5 years
Depreciation plan Straight-line Straight-line

Expensed research and development activities relate to new technologies and new services and products.

Note 13: Subsidiaries

The folowing subsidiaries have been included in the financial statements

Subsidiaries consolidated in
the group accounts company
Location Share
Ownership
Voting
Rights
Nordic Semiconductor Inc 2006 USA 100% 100%
Nordic Semiconductor Poland S.P z o.o. 2013 Poland 100% 100%
Nordic Semiconductor Finland OY 2014 Finland 100% 100%
Subsidiaries as of 31 December 2016 Ownership Share of
votes
Net profit
2016
Equity
31. Dec 2016
Nordic Semiconductor Inc, USA 100% 100% 195 872
Nordic Semiconductor Poland S.p Z o.o. 100% 100% 51 133
Nordic Semiconductor Finland OY 100% 100% 835 1334

All intellectual property (IP) is owned by Nordic Semiconductor ASA. All subsidiaries operate as contract research and development centers and invoice Nordic Semiconductor ASA at arms length pricing.

Nordic Semiconductor Inc, is manly a sales company, but in 2016 a small R&D department was also started. All sales conducted is on behalf of the parent company.

Nordic Semiconductor Poland S.p Z o.o. Is an extention of the software development team in the parent company.

Nordic Semiconductor Finland OY, is a development company. This R&D team works closely alongside the rest of the R&D teams in the group.

Note 14: Accounts Receivable
All figures in USD 1000.
GROUP PARENT
2016 2015 2016 2015
54 772 48 938 Gross receivables 54 772 48 938

0 0 Provision for doubtful accounts 0 0 54 772 48 938 Accounts Receivable, net 54 772 48 938

Note 15: Intercompany balances

PARENT

Receivables 2016 2015
Loan to group Companies 6 094 1 766
Current receivables towards group 16 37
Total 6 110 1 803
Payables 2016 2015
Trade creditors towards group companies 6 695 -374
Total 6 695 -374
Note 16: Cash and cash equivalents
All figures in USD 1000.
GROUP PARENT
2016 2015 Cash and cash equivalents as of the balance
sheet date were as follows:
2016 2015
19 952 28 205 Cash holdings 19 249 26 661
1 183 1 088 Tax deduction account (restricted funds) 1 183 1 088
21 135 29 293 Cash and cash equivalents in statement of financial
position
20 432 27 749

Note 17: Share capital and shareholder information

All figures in USD 1000.

Share capital

The share capital in Nordic Semiconductor as of December 31, 2016 consists of one share class with a total of 163,481,600 shares with a face value of NOK 0.01, with a total share capital of NOK 1,634,816. Each share grants the same rights in the company, and in the event of any increase in capital, existing shareholders have pre-emptive rights for any new shares.

During the year the following changes have been made in the number of shares, share capital and share premium:

GROUP Number of shares Share capital Treasury shares Share premium
2016 2015 2016 2015 2016 2015 2016 2015
Ordinary shares, issued and paid
Holdings as of 1.1 163 440 600 163 440 600 283 283 -1 -2 14 253 14 253
Issue of share capital 41 000 183
Purchase of treasury shares -1 -1
Sale of treasury shares 2
Holdings as of 31.12 163 481 600 163 440 600 283 283 -2 -1 14 436 14 253

Dividend

No dividend was paid during 2016.

Authority to issue shares

The Board of the Parent company, based on a resolution from the annual general meeting on April 19, 2016, has the authority to increase the company's share capital by issuing up to 16,300,000 shares with a par value of NOK 163,000. The shareholders' pre-emptive right may be waived according to the Norwegian Private Limited Companies Act §10-4. This authority is valid until the company's annual general meeting in 2017, and by June 30, 2017 the latest. The resolution covers both cash and non-cash contributions and the issue of shares in connection with a merger.

Treasury shares

The Company owned 1,685,819 treasury shares on December 31, 2016. At January 1, 2016, the Company owned 1,000,000 treasury shares. Based on a resolution of the annual general meeting of April 19, 2016, the Board has authority to purchase the company's own shares with a limit of a face value of NOK 163,000 through one or more transactions. This authority is limited to 9.97% of the company's share capital, and the price per share that the company may pay for shares shall not be lower than the face value and not higher than NOK 200. This authority applies until the company's regular general meeting in 2017, and by June 30, 2017 the latest. Under this approval, the company purchased during Q3 and Q4 2016 a total of 685,819 shares.

Stock Option Grant

On February 18, 2014, the Board approved a grant of 5,843,712 share options to employees. The options vest after one year if the employee is in an unresigned position at the vesting date, and expire after three years. The options were granted at a strike price of NOK 38.43. On the exercise date, Nordic can determine whether they wish to settle the options contract in cash or through the issue of shares. If the company's share price exceeds a cap of NOK 150.00, the company may settle the option grant by compensating the employee the difference between the cap and the strike price. As of December 31, 2016, the remaining 3,730,702 options have vested and can be exercised prior to expiration on February 18, 2017.

With reference to the Extraordinary General Meeting on December 8 2015, Nordic Semiconductor granted on February 26, 2016, 1,590,000 share options to employees and primary insiders. On the EGM the Company was given the approval to issue up to 1% of the outstanding share capital in options to all employees.

According to the approval, the option scheme has a longterm element as options are exercisable over a threeyear period and expire after five years. The options were granted at a strike price of NOK 47,72 (10% above volume weighted average share price the week following Q4 2015 results). If the company's share price exceeds a cap of NOK 143.16, the company may settle the option grant by compensating the employee the difference between the cap and the strike price.

Shareholder overview

The largest shareholders in Nordic Semiconductor ASA were as follows as of December 31, 2016:

Shareholder Shares Percentage
FOLKETRYGDFONDET 21 049 847 12,88 %
ACCELERATOR LTD 17 482 950 10,69 %
PASSESTA AS 4 860 000 2,97 %
VERDIPAPIRFONDET DNB NORGE (IV) 4 604 374 2,82 %
KLP AKSJENORGE 4 462 058 2,73 %
ALDEN AS 4 450 602 2,72 %
DNB LIVSFORSIKRING ASA 3 123 692 1,91 %
TORSTEIN TVENGE 3 000 000 1,84 %
DANSKE INVEST NORSKE INSTIT. II. 2 917 100 1,78 %
VERDIPAPIRFONDET DNB NORGE SELEKTI 2 884 849 1,76 %
KOMMUNAL LANDSPENSJONSKASSE 2 808 039 1,72 %
MP PENSJON PK 2 517 434 1,54 %
VERDIPAPIRFONDET PARETO INVESTMENT 2 399 000 1,47 %
SPENCER TRADING INC 2 100 000 1,28 %
SONGA AS 2 000 000 1,22 %
FOUGNER INVEST AS 1 914 992 1,17 %
TTC INVEST AS 1 750 000 1,07 %
NORDIC SEMICONDUCTOR ASA 1 685 819 1,03 %
SCAN CHEMICALS AS 1 625 000 0,99 %
INAK 3 AS 1 600 000 0,98 %
Total for the 20 largest shareholders 89 235 756 54,58 %
Other shareholders 74 245 844 45,42 %
Total shares outstanding 163 481 600 100,00 %

Shares held by the Board of directors and Executive management were as follows as of December 31, 2016.

Name Shares
Board of directors
Terje Rogne 1 250 000
Anne Cecilie Fagerlie 0
Craig Ochikubo 0
Beatriz Malo de Molina 0
Tore Valderhaug 5 769
Joakim Ferm 0
Lasse Haugnes Olsen 0
Asbjørn Sæbø 10 000
Management
Svenn-Tore Larsen* 1 890 400
Pål Elstad 3 846
Geir Langeland 177 700
Svein Egil Nielsen 15 000
Thomas Embla Bonnerud 3 420
Ebbe Rømcke 68 900
Ole Fredrik Morken 160 000
Total 3 585 035

*Svenn-Tore Larsen holds shares personally and through a limited liability company

Note 18: Pensions and other long-term employee benefits

The pension liability for the group consists of liabilities in Norway and The Philippines

The company has set up a pension plan for the Philippine office as of January 2014. The retirement plan is unfunded and of the defined benefit type which provides a retirement benefit calculated based on number of years of credited service. At the end of 2016 the pension liability was USD 84 000.

For the Company in Finland pensions are financed by contributions from the insured employees and employers. The Norwegian company in the Group is required to have mandatory employment pension for employees in Norway, according to the Mandatory Employment Pension Act.

The Board of Nordic Semiconductor ASA decided in December 2015 to change the pension plan for all employees currently on a defined benefit plan effective January 1, 2016. Up until December 31, 2015 Nordic Semiconductor ASA (Norwegian employees) had both a defined benefit plan and a defined contribution plan. The defined benefit plan was closed for new members effective January 1, 2008 and from this point a new defined contribution plan was established. The two different types of pensions are described below:

Defined Pension Plan:

2016 2015
Current service cost 0 1 067
Interest expense 34 390
Expected return on plan assets -28 -194
Change liability 0 -14 801
Change assets 0 8 128
Administration fee 1 13
Total pension expense excl. social security tax 7 -5 397
Social security tax 1 -761
Total pension expense incl. social security tax 8 -6 158

Net pension obligation for the year was calculated as follows:

2016 2015
Pension obligations 1 014 1 226
Plan assets 828 968
Estimated net pension obligations 186 258
Social security tax 23 36
Total actual net obligation incl. social security tax 209 295
Total pension liability for the Group 2016 2015
Employees in Norway 209 295
Employees in Philippines 84 63
Employees in Finland 0 349
Total 293 707

Defined contribution pension plan:

All employees in Norway have a defined contribution pension plan from 01.01.2016. The main benefit is a contribution of 7% of salary up to 7.1 basis points (G) and 18% of salary between 7.1 and 12 basis points. Along with this the company has a disability pension of approximately 66% of salary including estimated social security based on 40 years of full employment. In 2016, the cost of the defined contribution pension was USD 1 942 000, and the plan had 317 members.

GROUP Total pension cost PARENT
293 Defined Benefit plan 293
3 874 Defined Conrtibution plan 1 942

Note 19: Stock options

On February 18, 2014, Nordic Semiconductor granted 5,843,712 share options to 177 employees. The options are exercisable after one year, and expire after three years. The options were granted at a strike price of NOK 38.43

If the company's share price exceeds a cap of NOK 150.00 the company may settle the option grant by compensating the employee the difference between the cap and the strike price.

On February 26, 2016, Nordic Semiconductor granted 1,590,000 share options to 320 employees.

The options were granted at a strike price of NOK 47.72 (10% above volume weighted average share price the week following Q4 2015 results). If the company's share price exceeds a cap of NOK 143.16, the company may settle the option grant by compensating the employee the difference between the cap and the strike price.

A summary of share option transactions during 2016 and 2015 is below.
2016 2015
Outstanding options 1.1 3 844 970 5 432 245
Options granted 1 579 712 0
Options forfeited 57 501 0
Options exercised 79 467 1 587 275
Options expired 0 0
Outstanding options 31.12 5 287 714 3 844 970
Of which exercisable 3 730 702 3 844 970

The fair value of the options is set on the grant date and expensed over the vesting period. USD 477.956 was expensed during 2016 and USD 551.129 in 2015.

The fair value of options granted in 2016 was NOK 11.35 per option. The value has been estimated using the Black & Scholes model, subject to the following assumptions:

Share price on the grant date

The share price is set to the value weighted average price of shares traded on the grant date, which was USD NOK 43.40 on the date of grant in 2016.

Strike price

The strike price is the share price on the grant date +10%.

Cap price

The cap price on the options granted is NOK 143.16. At this price, the company may settle the option grant by compensating the employee the difference between the cap and the strike price. When calculating the value of the stock option, the value of the cap is calculated through the Black Scholes model, and deducted from the uncapped value of the option to the employee.

Volatility

It is assumed that historic volatility is an indication of future volatility. The expected volatility is therefore stipulated to be the same as the historic volatility, which equaled 43.84% on the date of grant in 2016.

Average option term

The options are expected to have an average term of 4 years (between the minimum vesting period of one year and the maximum exercise period of five years).

Dividend

The company does not forecast a dividend payout in the Black-Scholes model.

Risk-free interest rate. The risk-free interest rate is set equal to the relevant interest rate on government bonds on the date of grant in 2016, i.e. 0.78 %.

Note 20: Current liabilities

All figures in USD 1000.

GROUP PARENT
2016 2015 2016 2015
15 295 6 389 Accounts payable 14 887 6 297
2 786 9 931 Taxes payable 2 609 9 905
2 260 2 295 Social security tax 1 990 2 027
4 169 3 130 Holiday pay 3 035 2 413
0 10 000 Short-term loan facility 0 10 000
9 125 6 508 Provision of Ship and debit 9 125 6 508
4 486 7 081 Accrued expenses 9 777 14 963
38 121 45 335 Total Current liabilities 41 423 52 402

Note 21: Leases

All figures in USD 1000.

Operating leases:

The company has several operating leases for machinery and office space.

The lease expenses consist of the following:

GROUP PARENT
2016 2015 2016 2015
2 591 2 066 Office lease 1 880 1 621
42 25 Lease of machinery 19
13
2 633 2 091 Total lease expense 1 899 1 634

As of December 31, 2016, the Group leased offices in Trondheim, Oslo, Hong Kong, Shenzhen, Shanghai, Seoul, Tokyo, Manila and Taiwan. The lease amounts are fixed with index regulation based on Statistics Norway's consumer price index.

Future minimum payments for non-cancellable leases are as follows:

GROUP PARENT
2 569 Within 1 year 1 855
10 085 1 to 5 years 9 457
10 487 After 5 years 10 487
23 142 Total non-cancellable leases 21 799

Note 22: Financial instruments

All figures in USD 1000.

Capital structure

Nordic Semiconductor's strategy relating to its capital structure is to maintain sufficient cash and cash equivalents to meet the Group's requirements for ongoing operations and for new investments. Management believes that it is especially important for a relatively small company to retain a strong credit rating and significant liquidity as the Group competes in a global market against larger companies.

Nordic Semiconductor manages its capital structure and makes revisions in light of changes in the overall economy and its operating assumptions. In order to maintain or amend the capital structure, the company may purchase its own shares on the market, pay dividends to shareholders, pay back capital to shareholders or issue new shares. No changes were made in procedures or processes in the course of 2016.

Nordic Semiconductor manages its capital structure based on an equity ratio. This relationship is calculated as total equity divided by total assets. In this phase of the company's development, the goal is to keep the equity ratio above 50%.

GROUP PARENT
2016 2015 2016 2015
116 270 112 405 Total equity 114 676 110 986
174 684 158 447 Total assets 176 391 163 746
67% 71% Equity share 65% 68%

The Company has a credit agreement with a bank, which enables it to borrow up to MUSD 40 at any time with an interest rate equal to LIBOR + 1 %. The line of credit agreement expires in September 2019 As of December 31, 2016, the company has drawn MUSD 20 on the line of credit. The security is provided by inventory, receivables and operating equipment with book values as follows: inventories MUSD 52, accounts receivable USD 55, and operating equipment MUSD 12. The remainder of the company's financing is made through short-term, non-interest-bearing debt. This financing typically consists of debt to suppliers, the public sector, employees or others.

The company has enterd into a Tenancy Guarantee with Danske Bank as unconditional guarantor for 40 MNOK (USD4,5) The warranty is given to secure payment of upto 24 months of rent for the new office in Trondheim.

Classification of financial assets and liabilities 2016:

GROUP Amortized cost Total
Receivables and loans Other financial
obligations
Cash and cash equivalents 21 135 21 135
Receivables and other short-term receivables 59 713 59 713
Long-term receivables 2 2
Total financial assets 80 850 80 850
Accounts payable and other short-term debt 38 121 38 121
Other long term liabilities 20 000
Total financial liabilities 20 000 38 121 68 121
PARENT
Amortized cost
Total
Receivables and loans Other financial
obligations
Cash and cash equivalents 20 432 29 293
Receivables and other short-term receivables 65 453 48 938
Long-term receivables 2 12
Total financial assets 85 887 78 243
Accounts payable and other short-term debt 41 423 41 423
Other long term liabilities 20 000
Total financial liabilities 20 000 41 423 61 423

Classification of financial assets and liabilities 2016:

GROUP Amortized cost Total
Receivables and loans Other financial
obligations
Cash and cash equivalents 29 293 29 293
Receivables and other short-term receivables 48 938 48 938
Long-term receivables 12 12
Total financial assets 78 243 78 243
Accounts payable and other short-term debt 10 000 35 335 35 335
Total financial liabilities 10 000 35 335 45 335
PARENT
Amortized cost
Total
Receivables and loans Other financial
obligations
Cash and cash equivalents 27 749 27 749
Receivables and other short-term receivables 61 892 61 892
Long-term receivables 12 12
Total financial assets 89 653 89 653
Accounts payable and other short-term debt 10 000 42 402 52 402
Total financial liabilities 10 000 42 402 52 402

Cash equivalents at fair value are assets held as shortterm deposits in interest-bearing funds invested within high-quality issuers, with floating earnings and no set maturity date (Valuation category 1, prices in active markets for identical assets or liabilities).

Financial risk

As Nordic Semiconductor manages an international operation, the company is subject to financial risk, primarily credit risk and foreign currency risk. Procedures for control of financial risk have been adopted by the Board and are carried out by its finance department.

Age distribution of customer receivables was:

2016 2015 Gross total 2016 2015 50 162 38 490 Not due 50 162 38 490 3 632 10 107 Past due 0-30 days 3 632 10 107 258 302 Past due 31-120 days 258 302 720 39 Over 120 days 720 39 54 772 48 938 Total 54 772 48 938 GROUP PARENT

Based on its experience, it is not deemed necessary for the company to make a provision for accounts receivable. (92% of receivables are within terms).

The book value of financial assets represents the maximum credit exposure.

The maximum exposure to credit risk on the balance sheet date was:

GROUP
2016 2015 2016 2015
59 714 52 115 Accounts receivable and other short-term receivables 65 453 61 892
21 135 29 293 Cash and cash equivalents 20 432 27 749
80 849 81 408 Total 85 885 89 641

(i) Credit risk

The company's sale of components takes place through its distribution partners within defined geographic regions. The number of invoice recipients is thereby significantly lower than the end customer base, which increases the credit risk on customer receivables. In order to manage credit risk, the company has established guidelines to ensure that each customer's outstanding receivables do not exceed established credit limits.

(ii) Liquidity risk

Overall, the Company seeks to minimize risk when investing its cash balance. Investments can only be made in securities which have been approved by the Board.

The Company has no externally imposed capital requirements or agreements, and has no contracts or legal requirements which are not being upheld. The Company has the following due dates with regard to contracts for financial obligations as of December 31, 2016:

GROUP Entered
amount
Contractual
cash flow
0-3
months
3-6
months
6-12
months
1-2
years
2-5
years
5-10
years
Supplier and other short-term debt 38 121 38 121 15 295 5 046 17 780
Other contractual obligations 0 23 142 642 642 1 285 5 520 7 135 10 487
Loan facility 20 000 20 000
PARENT Entered Contractual 0-3 3-6 6-12 1-2 2-5 5-10
amount cash flow months months months years years years
Supplier and other short-term debt 41 423 41 423 14 887 4 599 21 937
Other contractual obligations 0 21 799 464 464 927 4 372 6 941 10 487
Loan facility 20 000 20 000

*Other contractual obligations is mainly office facility rent in Oslo and Trondheim

(iii) Interest rate risk

The Company's liquidity requirements and risk assessment determine its investment strategy and interest rate exposure. The Company's policy is to maintain a shortterm investment horizon for its surplus cash. The investment portfolio should not have an average duration longer than six (6) months.

The Group has a line of credit agreement with its bank, which allows it to borrow up to MUSD 40 at an interest rate of LIBOR + 1%. The line of credit agreement expires in September 2019.

If interest rates increase 1 basis point, the negative effect on profit before tax given current utilization of the RCF is USD 200 per year.

GROUP

USD, while approximately 85% of the company's operating
expenses excluding depreciation are in NOK. The compa
ny does not hedge its exposure to foreign currency risk.

(iv) Foreign currency risk

The table below shows sales in the most significant currencies:

The company is subject to foreign currency risk as it has its development and commercial activities in different countries. Nearly all revenues and cost of goods are in

2016 2015
Local
currency
USD (1000) Share of total
revenues in %
Local
currency
USD (1000) Share of total
revenues in %
USD 196 167 196 167 99.2% 191 044 191 044 98.9%
EUR 73 82 0.8% 1 817 1 999 1.1%
Total 197 697 100.0% 193 068 100.0%

PARENT

2016 2015
Local
currency
USD (1000) Share of total
revenues in %
Local
currency
USD (1000) Share of total
revenues in %
USD 196 351 196 351 99.2% 191 202 191 202 98.9%
EUR 1 437 1 593 0.8% 1 929 2 122 1.1%
Total 197 944 100.0% 167 196 100.0%

Below is a sensitivity analysis of changes in the NOK exchange rate on balance sheet items, and their impact on Profit before tax:

Profit before tax
NOK exchange rate +/- 10% +/- 2 950

(v) Determination of fair value

As of December 31, 2016 the company had no financial assets or financial liabilities where there is considered to be a difference between book value and fair value.

Below is an overview of the Company's financial instruments:

GROUP

2016 2015
Book value Fair market value Book value Fair market value
Financial assets
Cash and bank deposits 21 135 21 135 29 293 29 293
Accounts receivable 54 772 54 772 48 938 48 938
Financial liabilities
Other long-term liabilities 20 000 20 000
Accounts payable 15 295 15 295 6 389 6 389

PARENT

2016 2015
Book value Fair market value Book value Fair market value
Financial assets
Cash and bank deposits 20 432 20 432 27 749 27 749
Accounts receivable 54 772 54 772 48 938 48 938
Financial liabilities
Other long-term liabilities 20 000 20 000
Accounts payable 14 887 14 887 6 297 6 297

Note 23: Events after the balance sheet date

With reference to the Annual General Meeting on April 19, 2016, Nordic Semiconductor has on February 22, 2017, granted 1,625,412 share options to employees and primary insiders. On the AGM the Company was given the approval to issue up to 1.7 million options in 2017, equivalent to approximately 1% of the outstanding share capital in options to all employees.

According to the approval, the option scheme has a long-term element as options are exercisable over a three-year period and expire after five years. The options were granted at a strike price of NOK 35,77 (10% above volume weighted average share price the week following Q4 2016 results). If the company's share price exceeds a cap of NOK 107.31, the company may settle the option grant by compensating the employee the difference between the cap and the strike price.

Otherwise, no events have occurred since the end of the fiscal year which are expected to materially affect the financial statements.

Note 24: Related party transactions

Nordic Semiconductor Group is listed on Oslo Stock exchange. The Groups parent company is Nordic Semiconductor ASA. The group has no material transactions with related parties.

Declaration to the Annual Report

Responsibility Statement

  • The Chief Executive Officer and the Board of Directors confirm, to the best of our knowledge, the financial statements for 2016 have been prepared in accordance with current accounting standards and give a true and fair view of the company and the group's assets, liabilities, financial position and results of the operations.
  • We also confirm the report by the Board of Directors provides a fair overview of the company and its development, financial results and position, and describes the company's key risks and uncertainties.

Beatriz Malo de Molina Tore Valderhaug Lasse Haugnes Olsen Board member Board member Board member, employee

Board member, employee Board member, employee Chief Executive Officer

Oslo, 15 March 2017

Terje Rogne Anne-Cecilie Fagerlie Craig Ochikubo Chairman Board member Board member

Joakim Ferm Asbjørn Sæbø Svenn-Tore Larsen

STANDARDS OF CORPORATE GOVERNANCE

The Board of Directors and management of Nordic Semiconductor aim to execute their respective tasks in accordance with the highest standards for corporate governance.

Nordic Semiconductor's standards for corporate governance provide a critical foundation for the company's management. These principles must be viewed in conjunction with the company's efforts to constantly promote a sound corporate culture throughout the organization. The company's core values of respect, trust, accountability and equal treatment are central to the Board's and management's efforts to build confidence in the company, both internally and externally. Nordic Semiconductor is a UN Global Compact (UNGC) signatory and is committed to the Ten Principles as set forth by the UNGC in the areas of Human Rights, Labor, Environment and Anti-corruption. Nordic Semiconductor has adopted the Electronics Industry Citizenship Coalition (EICC) Code of Conduct, which specifically focuses on topics relevant for the electronics industry, and promotes this to ensure sustainable business operations and supply chain. Additional information on this work can be read in the annual Corporate Social Responsibility report, as published on Nordic Semiconductor's website.

Nordic Semiconductor's principles for corporate governance are based on Norwegian law, regulations by the Oslo Stock Exchange and the Norwegian Code of Practice for corporate governance published on October 30, 2014. The company's policy on corporate governance are published each year in the annual report, and described in detail below.

Activities

Nordic Semiconductor's Articles of Association states, "The object for which the company is established is the development and sale of electronic components, integrated circuits, design tools and related solutions."

Nordic Semiconductor designs, sells and delivers integrated circuits and related intellectual property for use in short and long-range wireless applications. The company specializes in ultra-low power components, based on its proprietary 2.4 GHz RF and Bluetooth low energy. All manufacturing and direct distribution of components are outsourced to specialist subcontractors. The company is headquartered in Trondheim and Oslo, Norway, and has offices in Finland, USA, Poland, Hong Kong, China, Korea, Japan, Taiwan and the Philippines.

Equity and dividends

The company's growth philosophy, as well as the cyclicality of its business, means that the company will undertake to maintain a high equity ratio and considerable liquidity.

The company aims primarily to provide shareholders with returns in the form of appreciation of the shares and has a long term goal to pay dividends based on surplus cash generated by the company. This assumes that the company's needs for financial strength relative to operational requirements and new investments are addressed. The company's dividend policy is reviewed each year by the Board of Directors. The Annual General Meeting can mandate the Board the authorization to pay dividends based on the latest approved Annual Report. The justification for this authorization needs to be explained and should reflect the company's dividend policy.

The Board of Directors, in accordance with the resolution of the Annual General Meeting held April 19. 2016, has been authorized to buy back up to 16,300,000 own shares for a total par value of NOK 163,000.00 in one or more transactions. The authorization is limited to 10 percent of the company's share capital, and the price per share which the company may pay for shares acquired in this manner shall not be less than the par value nor greater than NOK 200. This power of attorney will remain in effect until the company's ordinary annual general meeting in 2017.

In accordance with the decision passed at the general meeting held April 19. 2016, the Board of Directors has the authority to increase the company's share capital by issuing up to 16,300,000 shares with a total par value of NOK 163,000. The authority is to be used for purposes defined in the Notice of the Annual General Meeting, including strengthening the company's shareholder's equity, to execute share capital increases with one or more strategic partners, or to complete a merger or acquisition using shares or cash. This power of attorney will remain in effect until the company's annual general meeting in 2017, and can be implemented through a private placement, rights issue or public offering.

Nordic Semiconductor has one class of shares, where each share has one vote at the company's shareholders' meeting. Nordic Semiconductor strictly adheres to the principle of equal treatment of all shareholders. The company's transactions in its own shares are conducted in accordance with good stock exchange practice in Norway.

If the Board wishes to quickly raise capital, the Board has been authorized to direct a share capital increase to selected investors chosen by the Board, up to the limits quantified above. In this event, the company will notify the stock exchange of its reasons for implementing a directed share placement. Existing shareholders' preemptive subscription rights under §10-4 in the Norwegian Companies Act can be waived under these circumstances.

Such capital increases shall be executed at or near the current stock price listed on the Oslo Stock Exchange. This authorization remains valid until the company's ordinary annual general meeting in 2017.

The company is generally cautious in regards to transactions with shareholders, members of the Board of Directors, senior employees or related parties to the above. To ensure that the best code of conduct applies, the company requires notification and review of any process or transaction in which both the company and a senior employee or member of the Board of Directors may have interests.

Nordic Semiconductor will seek to comply to the principles of equal treatment of related parties and possible transactions with related parties that are laid down in the Norwegian Code of Practice for Corporate Governance.

Freely negotiable shares

Nordic Semiconductor's shares are freely tradable and there are no restrictions on the sale and purchase of the company's shares beyond those pursuant to Norwegian law.

Annual General Meeting

The Annual General Meeting is the company's highest body and the shareholders exert their authority in the company through the Annual General Meeting. Nordic Semiconductor encourages all shareholders to participate and exercise their rights at the Annual General Meeting.

Nordic Semiconductor has an ambition to hold the Annual General Meeting in accordance with the Norwegian Code of Practice for Corporate Governance. The notice of the Annual General Meeting, including relevant information shall be announced and distributed at least 21 days in advance of the Annual General Meeting, and the final date for notification of attendance is three working days prior to the Annual General Meeting.

Shareholders who are unable to attend may vote by proxy. Members of the Board of Directors and the auditor attend the Annual General Meeting. The Annual General Meeting is chaired by a person independent of the company's Board of Directors and management.

Pursuant to the Articles of Association the following issues shall be discussed and decided at the Annual General Meeting

  • Approval of the profit and loss account and balance sheet, including the allocation of annual profits and payment of dividends
  • Appointment of members of the Board of Directors and nomination committee
  • Determination of remuneration for Board members and the Auditor's fee
  • Remuneration of executive management. The remuneration of executive management should be a separate appendix to the agenda for the annual general meeting and separate votes should be held on these aspects.
  • Any other matters mentioned in the meeting notice

Nomination Committee

Nordic Semiconductor has a Nomination Committee which is elected with a defined mandate during the Annual General Meeting. The Nomination Committee's duties are to represent the interests of the shareholders in general, and to propose qualified candidates for the Annual General Meeting's election of the Board of Directors as well as to propose the remuneration to the Board of Directors. The Nomination Committee will provide reasons for its recommendation in the notice for the AGM, including information on the candidates' competence, capacity and independence. The nomination committee holds regular meetings with major shareholders as well as management and the induvidual shareholder elected Board member. In addition, all shareholders can submit suggestions to the nomination committee through a link on Nordic's webpage.

The Nomination Committee consists of three members who are shareholders or who represent the shareholders. The company's executive personnel are not represented on the Nomination Committee. The deadline for submitting proposals to the Nomination Committee is one month before the Annual General Meeting

The members of the Nomination Committee are:

  • John Harald Henriksen
  • Bjørnar Olsen
  • Thomas Raaschou

The composition and independence of the Board of Directors

The Board of Directors and the Chairman of the Board of Directors are elected by the shareholders at the Annual General Meeting on the basis of proposals from the Election Committee.

Both the Chairman and the shareholder-elected members of the Board of Directors are elected for a term of up to two years. A more detailed description of the background, qualifications, and term of service of each member of the Board of Directors and the number of Nordic Semiconductor shares they own are provided in the annual report. Members of the Board are encouraged to hold shares in the company.

The composition of the Board of Directors meets the requirements of the Norwegian Code of Practice for Corporate Governance with respect to members' independence of the executive management and with respect to important business relationships. The independence of the members of the Board of Directors is also evident in the fact that there are few instances of disqualification in connection with matters dealt with at Board meetings. Representatives of the executive personnel are not members of the Board of Directors.

The work of the Board of Directors

The conduct of the Board of Directors is in accordance with the Board instructions of Nordic Semiconductor ASA. In accordance with the said instructions, the Board is responsible, to the degree necessary, for approving business strategies and budgets for the company. The Board is also responsible for ensuring that the company has a competent management with clear internal distribution of responsibility and work.

Each year, the Board of Directors adopts a specific meeting and activity plan for the following year. This plan covers strategic planning, monitoring of the business, and other relevant business issues. The Board's activity plan for 2017 stipulates eight meetings, two of which are scheduled for all day meetings to discuss and explore strategy and technology-specific issues.

The Board of Directors carries out an evaluation of its activities each year and on this basis discusses improvements in the organization and implementation of its work.

The Board has established a Compensation Committee to discuss and decide the remuneration principles for the CEO and executive management.

In 2014, the Board established an Audit Committee. The Audit Committee consists of two members of the Board both of which are independent of Group Management. The Committee has collectively the competence required in the Public Limited Liability Companies Act § 6-42. Both members are independent according to § 6-42 Public Limited Liability Companies Act, and both member has the required qualifications within accounting or auditing.

The Committee supports the Board with respect to the assessment and control of financial risk, financial reporting, auditing, control, and prepares discussions and resolutions for Board meetings. It has no decision-making authority.

The Audit Committee held 6 meetings in 2016 and has been in regular contact with the Company's auditor regarding audits of the statutory accounts and it also assesses and monitors the auditor's independence, including non-audit services provided by the auditor.

Risk Management and internal control

The Board and management are committed to ensuring that the company maintains sound and effective internal controls to safeguard the value of the enterprise, as well as its principles of ethical conduct and corporate social responsibility. Nordic Semiconductor's risk management system is fundamental to the achievement of its financial goals.

The company's primary internal control routines related to financial reporting are as follows:

The finance team prepares a monthly financial report which is distributed to and reviewed by CEO and the Board of Directors. In preparing the monthly financial report, the accounting team conducts reconciliations of all major balance sheet items, which are independently reviewed by a second member of the team. Balance sheet items subject to accounting estimates are regularly analyzed to ensure that all assumptions relating to the accounting estimate remain valid. As part of the monthly financial report, the financial results are compared with the company's budget and prior forecast to analyze variances and ensure that they are not the result of incorrect reporting.

Each year, the external auditor performs tests of the company's internal control routines. The quarterly and annual financial reports are also subject to review and approval by the Board. In addition, the Board of Directors performs biannual reviews of the company's business strategy focusing on market development, technology updates, competitive positioning and risk factors.

The Board presents an in depth description and analysis of the company's financial status in the Report of the Board of Directors in the company's annual report. The report also describes the main drivers and risks related to the operation of the business.

Remuneration to the Board of Directors

All remuneration to the Board of Directors is disclosed in Note 10 of the Nordic Semiconductor Group annual accounts.

Members of the Board of Directors receives remuneration for work related to Board committees. The remuneration to Board members is not performance based, and the company does not provide share options to Board members.

Remuneration of the Executive Management

The Board of Directors discusses and approves the terms and conditions for the CEO once a year and monitors the general terms and conditions for other senior employees of the group.

The main principle in the Company's policy for remuneration and compensation is that the leading employees shall be offered competitive terms, so as to achieve the desired competence and incentives in the Company's executive management team. Salary and other benefits for executive management will in the current year be established in accordance with the above-mentioned main principle.

The Company has established an annual performance bonus for the executive management team, in which the manager must remain within his position until the start of the following year in order to be eligible. The bonuses are awarded through a direct cash payment. Performancebased compensation will be subject to an absolute limit and fulfillment of performance criteria, both decided by the Board at its discretion.

Information and Communications

Nordic Semiconductor strives to communicate actively and openly with the market. Nordic Semiconductor's accounting procedures are highly transparent and its financial statements are prepared and presented in accordance with the International Financial Reporting Standards (IFRS). The Board of Directors monitors the company's reporting.

Nordic Semiconductor's financial reporting calendar for 2017 has been announced to the Oslo Stock Exchange and can be found on the company's website. The company's annual and quarterly reports contain extensive information about the various aspects of the company's activities. The company's quarterly presentations are transmitted directly on the internet and may be found on Nordic Semiconductor's websites together with the quarterly and annual reports. A comprehensive and detailed presentation of other information, reports and documents may also be found on Nordic Semiconductor's websites. The company always ensures that all shareholders are treated equally as regards access to financial information.

Nordic Semiconductor's Chief Financial Officer is responsible for contact with shareholders apart from the General Meeting. The Chief Financial Officer reports regularly to the Board about the company's investor relations activities.

Takeovers

The Board of Directors will not seek to hinder or obstruct any takeover bid for the company's activities or shares. In the event of a takeover bid, as discussed in item 14 of the Norwegian Code of Practice for Corporate Governance, the Board of Directors will seek to comply with the recommendations therein as well as complying with relevant legislation and regulations.

If the Company is acquired, the CEO's resignation period extends to 12 months, and any remaining retention bonus to the CEO will be paid in its entirety following the closing of the acquisition, as described in Note 10 of the Group financial statements. There are otherwise no material obligations expected by the company as a result of an acquisition, aside from normal legal and advisory fees.

Auditor

EY has been elected by the Annual General Meeting to act as auditor to confirm to the Annual General Meeting that Nordic Semiconductor's annual accounts have been prepared and presented in accordance with current laws and regulations. Fees paid to the auditor are approved at the Annual General Meeting.

In the fall, the external auditor presents to the Audit Committee an evaluation of risk, internal control and the quality of reporting at Nordic Semiconductor, and the audit plan for the current year. The external auditor also takes part in the Board's discussions on the annual financial statements. On both occasions, the Board of Directors ensures that the Board and the external auditor are able to discuss relevant matters at a meeting at which the executive management is not present.

The auditor shall be independent of the company. As a consequence, Nordic Semiconductor does not engage the elected auditor for tasks other than the financial audit required by law. Nevertheless, the auditor is used for tasks that are naturally related to the audit, such as technical assistance with tax returns, annual accounts, understanding of accounting and tax rules and confirmation of financial information in various contexts.

AUDITOR OPINION LETTER

SALES & MARKETING

One of the defining features of Nordic Semiconductor's global sales organization is how well it successfully builds long-term relationships with Nordic's customers and distribution partners.

From start-ups to global blue chip giants, customers come to not only respect Nordic, but to also enjoy working with the company, trust the company, and feel they can rely on the company to support them if they run into technical difficulties.

Nordic's technical support proved outstanding and the company's technical engineers were always very responsive. DAVID TUNNELL, NXT-ID

This ultimately develops a loyalty and closeness of relationship between Nordic and its customers that is extremely rare within the global semiconductor industry, and supports a wide and diverse customer base.

This positions Nordic extremely well to take advantage of the "long-tail" nature of emerging Internet of Things (IoT) industries that are likely to be initially categorized by many small to medium-sized customers, instead of a small number of giants.

This is our first time working with Nordic and we have been extremely impressed with the support the company has provided NEERAJ LAL, PURILLUME

The 'Nordic quality' of customer relationship is built and maintained via careful recruitment and a very flat, tight-knit sales team organizational structure.

This includes holding regular – local and global – sales seminars and meetings where the entire Nordic sales team is encouraged to come together, report on progress, and compare their latest customer learnings and insights. This ensures every member of the sales team stays in regular contact with each other and senior management. In this way Nordic feels it maintains its "finger on the pulse" of what its customers are doing.

Beyond that, each member of the sales team is fully empowered to work in whatever way they find is most effective for them.

This culture produces both highly motivated, informed, and happy employees as well as customers, and is at the heart of Nordic's strong sales results and growth rate over the years.

Structurally, Nordic Semiconductor's sales organization is headquartered in Oslo, Norway, with regional sales offices in the U.S, China, Hong Kong, Japan, Korea, and Taiwan.

In operation, this organization is run by a single global sales & marketing director (Geir Langeland); three regional sales directors (Ståle "Steel" Ytterdal in Asia; J. Darren O'Donnell in the Americas; and Magnus Pedersen in Europe);

Geir Langeland Sales and Marketing Director

with local technical regional sales managers (RSMs); local field applications engineers (FAEs); and distribution partners located worldwide.

The support we received from Nordic's local distributor, and the Nordic Developer Zone, really helped us in development. SHEN AO, BEIJING TONG YU DAO

Nordic's largest high-volume customers are also assigned dedicated RSMs. These will spend a significant proportion of their time focusing on that customer, all the latest developments within the customer's products and key markets, and on keeping that customer fully up-dated on the latest relevant product developments within Nordic. Indeed, all of Nordic's largest customers have some influence over which features and tools are included in next-generation Nordic product Series.

Nordic has also just successfully completed yet another Nordic Tech Tour (this year – and for the very first time – in Australia and New Zealand) where it takes its top internal engineers on the road around the world to meet customers new and old, introduce the latest developments in Nordic's ultra-low power "ULP" wireless technology, and train customers hands-on in how to use it. This has proved a powerfully effective promotional sales tool in Asia, the Americas, and Europe.

Nordic outsources responsibility for all direct component distribution to its distribution partners, including all warehousing, end-customer invoicing, and logistics within each global region.

The company also invests heavily in targeting its website towards engineering and developer customers, while generating significant of publicity within the world's leading relevant press publications. During 2016, Nordic published on its website over 90 unique news stories and each quarter produced a 24-page customer technology magazine, ULP Wireless Q available in print, electronic PDF, iPad, Android, and iPhone versions.

All this helps build the right perception of Nordic as a company at the critical first evaluation stage (see next section). This is particularly important for new customers that may be unfamiliar with the company: an increasingly common scenario in emerging IoT markets and the brand-new market segments for ULP wireless technology that this is creating.

The sales process generally runs through a number of well-defined phases before a component can begin to be shipped.

1. Evaluation

Nordic Semiconductor's components are typically compared with those of up to three or four competing suppliers. This can run from a simple web-based search and comparison of technical specifications; through the customer meeting a Nordic RSM or FAE; and all the way up to the customer running its own in-depth, in-house trials.

Nordic performs well in all these scenarios.

2. Prototyping

The next stage in the sales process will be where a customer makes a first product prototype with components from Nordic Semiconductor, often based on a Nordic chip-based 'drop-in' module or an evaluation kit. In both instances the majority of RF engineering and qualification has already been done to minimize development time.

3. Pre-production

A small series product run is produced to test the end product from a marketing perspective and/or with key customers.

4. Regulatory approval

All end products must be approved in accordance with national and/or regional regulation for sales of electronics and RF products.

5. Volume production

This is achieved after the steps above have been completed and after the project has passed the internal product release criteria of a customer.

The above introductory sales and development phase usually takes 12-18 months, from the start of the evaluation phase until the shipping of the finished product.

Once a product is released with a Nordic Semiconductor wireless solution, customers are generally interested in building a platform for future releases of related products. This approach is advantageous to the customer as it speeds up time-to-market and lowers the development cost of subsequent products.

Nordic Semiconductor expects demand for its wireless solutions to grow dramatically in the coming years, as the IoT market continues to expand and as wireless connectivity becomes a standard feature in many new products, new product categories, and new vertical markets (such as disposable medical). The company believes that its Bluetooth low energy wireless technology – and its latest Bluetooth 5 offerings that extend the range of Bluetooth low energy by up to 4x to offer "whole house" coverage for the first time while offering best-in-class security features – will be a core building block behind an on-going wave of new wireless products. These products will all be capable of being controlled, monitored, and configured wirelessly. In particular, the company expects the following growth opportunities to emerge across all its major target business segments:

FIRST-TO- MARKET : BLUETOOTH 5

Nordic Semiconductor was the first company in the world to launch a Bluetooth 5 ready SoC, development kit, and software solution in 2016. This allowed its customers to immediately start taking advantage of the 4x extended range and 2x bandwidth offered by Bluetooth 5 and help them be first-to-market with their own product applications.

PC & tablet accessories

PC accessories have traditionally been Nordic's largest business segment. The company estimates that only a minority of PC buyers purchase a wireless mouse/keyboard with a new PC (including aftermarket purchases), leaving a large unaddressed market for such wireless accessories among PC users.

In addition to PC accessories, Bluetooth low energy wireless technology also creates new opportunities for Nordic to address the tablet wireless accessory market. Tablets are beginning to encroach on the traditional portable / laptop PC markets, and sales of tablet-targeted wireless keyboards (that typically double up as a tablet screen protector or cover) are rising rapidly. By employing Bluetooth low energy ULP wireless technology, maximum product compatibility and battery life is assured, plus the ability to support very low profile and light-weight designs because Bluetooth low energy accessories can run off small coin cell ('watch') batteries for many months or years. One prime example is tablet pens, whose wireless connectivity is commonly enabled by Bluetooth low energy.

Mobile & wearable devices

Mobile and wearables is a rapidly-growing ultra-low power wireless market and includes sensors for sports & fitness, health & medical monitoring, smart clothes, smart jewelry and fashion, hearing aids, wearables for payments, smartphone accessories, and smart watches.

The Smartphone is an ideal device to connect with mobile and wearable wireless accessories due to its huge market volumes, portability, compatibility with wireless standards, large user-friendly touch-screen interface, and ease of downloading new apps for interacting with a wireless accessory of choice.

That said a new generation of mobile devices and wearables is under development that employ the latest version of Bluetooth low energy wireless technology and will be able to connect to the Internet and cloud services directly without need of a smartphone. This is a major new and exciting market for ultra-low power wireless technology that Nordic already offers targeted product solutions for, including IPv6 over Bluetooth low energy.

The healthcare industry is a particularly good example. Here Bluetooth low energy technology will enable cost-effective monitoring of a growing elderly population (e.g. falldetection) as well as patients with chronic illness whose condition needs to be carefully managed. Prime examples include high blood pressure, diabetes, and heart ailments that can be continuously monitored through a body-worn wireless health sensor, and when connected to a cloud server can also transfer medical data to healthcare providers.

Smart home & consumer electronics devices

This category includes wireless solutions for smart home and home automation appliances (including Apple HomeKit and Google Nest), wireless charging solutions, plus more familiar smart TVs and set-top boxes, gaming controllers, and wireless/smart toys.

Wireless solutions are currently being implemented in a broad range of smart home and consumer electronics appliances to enable appliances throughout the home to wirelessly connect with users via a smartphone or another wireless remote control unit, as well as each other. Bluetooth low energy is an ideal wireless solution for many of these embedded applications.

Wireless battery charging is also a potential growth industry and one that could employ Bluetooth low energy wireless technology to wirelessly transfer key information such as battery type and charge status from the electronic device to the charger. This enables the wireless charger to manage the charge session between the charger and the device.

Industrial & consumer IoT sensor networks

This category, which is the leading edge of the forthcoming IoT revolution and remained one of Nordic's fastest growing sales segments during 2016, includes: building sensors for energy management; industrial automation; automotive infotainment; asset tracking; maps and location services; access and security control; beacon-based promotional campaigns and enhanced multimedia experiences for theme parks and stadiums; and customer information, behavioral pattern analysis, and public services in transport.

In addition, wireless sensor networks can provide information about a device or item of machinery's internal operating conditions and external environment to ensure that problems are quickly identified and maintenance routines optimized.

Bluetooth low energy provides a very attractive standard for building wireless IoT sensor networks, based on its compatibility with a huge existing installed base of smartphones, computers, and other devices that can be used to configure and monitor such networks with ease.

EDUCATION: THE BBC micro:bit GOES GLOBAL

With the U.K.'s deployment complete, the newly-formed micro:bit Educational Foundation is working on rolling out the Nordic Semiconductor-based device to the whole-ofthe-word. Iceland, Singapore, China, the Netherlands, and Norway are already adopting their own micro:bit schemes.

PRODUCT DEVELOPMENT

Nordic Semiconductor's Research and Development (R&D) department comprises of highly-qualified teams of engineers developing world-leading technology for wireless connectivity applications. The company's focus is ultralow power (ULP) solutions based on proprietary 2.4 GHz, ANT, and Bluetooth low energy wireless technologies, plus Low Power LTE.

The number of people working within the Nordic R&D organization grew during 2016 from 357 to 406. The organization also added a new "IoT Labs" R&D office based in the U.S. at Portland, Oregon.

Since opening Nordic's low power LTE R&D offices in Finland two years ago, we are seeing further successful integration, inter-office collaboration and cross-fertilization of experience, and synergies between our product lines,

A key success factor has been Nordic's ability to scale its existing infrastructure in such key R&D areas as:

  • Internal design processes and quality systems
  • Technology and design blocks from other Nordic R&D and new product development projects
  • Shared CAD tools, including a common data center
  • Shared resources for design verification
  • Established and proven existing foundry and test suppliers such as TSMC, ASE, and AMKOR

With the increase in size of the R&D organization Nordic continues to increase its R&D output. In 2016 the R&D department delivered a record number of new ICs, software solutions (protocol stacks, SDKs (software development kits), programming tools, and application examples. It also delivered more world-leading customer technical support to more customers than ever before.

The Nordic R&D department organizes its products and services organized into four main categories:

  • IC Development
  • Software Development
  • Application Development
  • Support

Svein-Egil Nielsen Chief Technology Officer

We recruit only the best engineers, ensuring a vibrant innovative environment.

IC Development:

2016 began with the Nordic nRF52832 System-on-Chip (SoC), launched in June 2015, going into full volume production. This was the culmination of a very large, multi-year development project to develop the world's leading Bluetooth low energy SoC. It was also Nordic Semiconductor's first new device in the TSMC 55nm ULP process. Earlier generations of ICs from Nordic have been in older 0.18µm processes. Moving our new products into 55nm is a significant technology milestone for the company.

In the six months between its launch and the nRF52832 going into volume production, many customers began developing new product designs based upon it. This strong interest allied with Nordic's ability to support customers early with development kits and software, led to a production volume ramp-up quicker than at any time in the company's history. This success left Nordic with the challenge of producing high volume, high quality products, in a brand new process node to a high yield, a challenge the R&D department has focused a considerable amount of resource towards achieving.

With the Nordic nRF52832 SoC moving into volume production, we put the development of Nordic's latest nRF52840 SoC into a high gear. We aimed to provide our customers, yet again, with the best Bluetooth low energy single-chip SoC device on the market. A device with even more features than the nRF52832 and with full support for the latest Bluetooth 5 specification. We proudly launched the nRF52840 at the beginning of December to coincide with the official launch of Bluetooth 5 from the Bluetooth SIG. Launching a new chip at Nordic Semiconductor involves much more than drafting a press release: it also means (unlike most of our competitors) launching all the tools a developer will need to start immediately developing a new product based on that SoC.

This typically includes having all required SDKs and software programming tools available in volume (including the necessary Bluetooth software stacks), and making technical training available for customers. As with the launch of nRF52832, we believe our successful launch of the nRF52840 will enable Nordic to quickly ramp-up volumes when this device is ready for production towards the end of 2017.

The nRF52840 SoC, and subsequent devices in the Nordic nRF52 Series, will enable Nordic to capitalize on the large R&D investments made into new process technologies, architecture, and RF design that went into the original nRF52832 SoC.

Further, by streamlining our chip development teams with added staff during 2016, Nordic is now able to concurrently develop multiple product families. This means that while the company extends its nRF52 Series range of SoCs, we are already hard-at-work (and progressing rapidly with) developing our next-generation nRF53 Series of devices.

During 2016 there has also been a lot of progress in the development of Nordic's Low Power LTE products. The efforts to develop our Low Power LTE chip-set is done by a cross-office team, from Finland and Norway, where the Finnish team provides key cellular wireless technology experience and the Norwegian team adds their ultra-low power wireless expertise. We believe that pairing these two core skills will enable us to develop truly unique devices.

During 2016, Nordic completed its second RF prototype chip and a full SoC prototype tape-out which we expect back early 2017. Nordic is also building strong industry partnerships with key LTE technology providers, infrastructure vendors, and telecom operators. The company has also completed an extensive laboratory setup built for optimized pre-silicon RF modelling and power measurement using automated protocol testing and RF shielded chambers.

Software Development

Software development is a crucially important part of Nordic Semiconductor's on-going commercial success and a core capability in R&D. The software group regularly delivers updated SoftDevices (protocol stacks for Bluetooth low energy and ANT) to our customers, enabling them to take advantage of the latest features and specifications. In addition to the SoftDevices, we provide our customers with robust SDKs, complete with sample code (enabling our customers to go to market quicker) and development tools to enable rapid development.

We released a number of production, alpha, and beta SoftDevices last year. The majority of these were general releases for Nordic's entire customer base, but some releases were targeted at specific customers with very special needs. With our flexible software architecture and ability to do OTA (Over-The-Air) wireless firmware updates, we offer customers the ability to update and add functionality to their products as well as fix any bugs and problems. The reason this is important is that flexible and upgradeable solutions allow designers to reach the market more quickly by giving them the confidence that any problems that arise later, such as interoperability issues, can be addressed when the product is in the field avoiding a costly product recall or warranty repair process.

A significant effort is now ongoing into building our LTE-M and NB-IoT protocol stacks for our Low Power LTE products. These are large, extensive systems but we are making strong progress reflected by a current codebase of more than 1.5 million lines of code.

Approximately every quarter we have a major refresh of our nRF SDK. This involves adding support for new profiles and making updates that incorporate both internal and customer feedback. We also release specialized SDKs, such as the one we provide for Apple HomeKit. This SDK provides developers with a unique solution for HomeKit products that meets all requirements on size, power consumption, and performance.

Application Development

The application group creates development kits, reference designs, demo designs, and apps for all three major mobile operating systems: iOS, Android, and Windows Mobile. A couple of highlights from the long list of solutions in 2016 include:

  • Adding significant improvements to our nRF Remote Control Reference Design, adding unique functions to our platform enabled by the Nordic's latest nRF52 Series of SoC chips.
  • The Power Profiler Kit which is an easy-to-use tool for the measurement and optimization of power consumption. This kit allows customers to easily verify that Nordic's SoCs are indeed best-in-class in terms of power consumption versus competitor offerings. This is a very hard, and often unreliable exercise to do by comparing data sheets.

Support

Nordic Semiconductor prides itself on providing world-leading technical support to all its customers via a large team of highly skilled, trained, and motivated technical support engineers. Every customer, whether startup, SME, or blue chip is treated as equally as possible by Nordic Semiconductor. We guarantee rapid response and well-prepared solutions (i.e. tested by us to make sure they work).

The majority of Nordic technical support has traditionally been handled by our technical support ticket system; but the Nordic Developer Zone is increasing in both traffic (and therefore) importance and as a fast-track way for customers to solve many common issues themselves. In 2016, we reached 15,000 questions/posts on the forum, which is now represents a formidable searchable archive of knowledge in its own right.

Standardization

Beyond the development work with which our staff is engaged, we also contribute to standardization work. Nordic has for many years been an active contributor to the Bluetooth specification through its engagement in the Bluetooth Special Interest Group's (SIG) working group and committees. We have been particularly active in the development of Bluetooth core technology providing our insight into ultra-low power wireless technology and customer needs. We are involved in many other standards bodies, developing and influencing specifications. For example, we are active in the Rezence wireless charging standard developed by A4WP, NFC Forum and 3GPP.

Organizational Culture

Nordic's R&D organization thrives on being an environment where everyone's contribution matters, everyone has a voice, and everyone is involved. We are a lean organization that strives to sustainably meet even the toughest on-going challenges through close collaboration. Employees are empowered to make decisions even at lower levels of the organization to enable rapid decision making. We recruit only the best engineers, ensuring a vibrant innovative environment, and we do not compromise on our high standards.

Nordic Semiconductor's R&D department employs a customer-focused approach and is committed to providing off-the-shelf solutions to thousands of customers, while at the same time retaining the flexibility to be able to develop targeted solutions for key application segments and customers with more specialized needs. With our flexible IC and software architecture, robust solutions, willingness to support customers, and "whatever it takes, cando" attitude, we provide the ultimate peace-of-mind for any engineer, and indeed, company, employing Nordic's world-leading ultra-low power wireless connectivity chips and solutions.

SUPPLY CHAIN

Fabless

Nordic Semiconductor outsources the capital intensive processing of silicon wafers as well as packaging and test, to highly specialized subcontractors, mainly located in South-East Asia.

Subcontractors are selected based on a combined assessment of a range of qualities, hereunder

  • Costs
  • Manufacturing Capacity
  • Financial robustness and long term business perspective
  • Technology leadership and roadmap alignment to Nordic Semiconductor's requirement.

Deep relations to key suppliers built over many years gives access to capacity and ability to adapt to seasonal variations.

The company's subcontractors are all qualified to relevant quality- and operations standards of the industry, including ISO 9001 and TS 16949.

Strategy

The development of leading edge semiconductor devices requires sophisticated and complex interaction between the design company and the manufacturing service provider. The cornerstones of the Nordic Semiconductor's supply chain strategy can be outlined as follows:

  • Forge long term relationships with a compact, strategic set of suppliers
  • Continuously pursue improvement in efficiency and cost as well as quality, through data-driven decision making
  • Create value through pushing the opportunities and boundaries of technology
  • Empower suppliers and employees for effective decision making
  • Gain supplier confidence and access to technology and capacity through predictable forecasting and purchasing patterns

Operations

The Nordic Semiconductor's manufacturing cycle starts with demand projections made by the Sales organization, and ends with the delivery of finished products to the warehouse, where Sales and the distribution channel take charge again. Thus, in short, the task of the Supply Chain department is to produce products according to demand, at cost, at quality, and in time.

Management of operations takes place out of offices in Taiwan and the Philippines, respectively staffed with seven and fifteen persons. In addition, two key liaison personnel for product development as well as planning are located in Oslo.

The Supply Chain group seeks to develop relations and communications channels to its vendors at multiple lev-

Ole Fredrik Morken Supply Chain Director

We seek to develop relations and communications channels to vendors at multiple levels.

els. Audits are conducted at regular intervals, and quarterly business reviews are undertaken with critical suppliers, often with involvement at CEO level.

In addition to Supply Chain management, the group also maintains responsibility for development of the hardware and software related to automated test of the company's devices.

Consigned Testers

Nordic Semiconductor considers capacity to test its devices to be a critical success factor, and consequently has decided to own most of the automated test equipment employed in its operations. The actual operation of the testers takes place on a consigned basis at the company's subcontractor facilities. The company is fully committed to making necessary investments in automated semiconductor test equipment

Sourcing Risk Management

For products representing a significant portion of the company's revenue, Nordic Semiconductor strives to run manufacturing through at least two sources that ideally are geographically and politically dispersed

Multiple sourcing is implemented both for wafer manufacturing and back-end operations and serves not only as a means to ensure uninterrupted supply but also allows direct gage of performance among suppliers.

One notable supply disruption was recorded for 2016, wherein a technical concern related to a new product prevented meeting the original expectations to volume ramp.

INVESTOR RELATIONS

The main objectives of the shareholder policy of Nordic Semiconductor are the following:

  • The shareholders of the Company will over time achieve a competitive return relative to the underlying risk of the Company's operations. The return for shareholders will be a combination of appreciation and dividend.
  • The company aims primarily to provide shareholders with returns in the form of appreciation of the shares and has a long term goal to pay dividends based on surplus cash
  • In order to follow its growth philosophy and make substantial investments in research and development, the Company will endeavour to maintain a high proportion of equity and significant liquidity.
  • The Company will create circumstances to increase the liquidity of Nordic Semiconductor's shares, not least through an open, transparent and reliable information policy.

Financial Reporting and Investor Relations

Nordic Semiconductor will publish financial reports for 2017 as follows:

Interim Report Q1 2017 April 24, 2017
Interim Report Q2 2017 July 13, 2017
Interim Report Q3 2017 October 17, 2017
Interim Report Q4 2017 February 15, 2018

The Annual General Meeting of Shareholders of the Company is planned to be held following the Q1 financial presentation in Oslo, at 9:00 am, on Monday April 24, 2017.

Pål Elstad Chief Financial Officer

As Nordic's reach escalates and the shareholder base expands - open communication across channels is recognised as being vital for maximising shareholder value.

Presentations will be held for shareholders, brokers, analysts and the press in connection with the publication of the annual and interim reports. The Company prioritizes open communication with investors and financial markets.

The intention is to increase knowledge about Nordic Semiconductor ASA through openness and adequate information, thereby encouraging interest in the Company and ensuring that the price of the Company's shares will reflect the fair value of the Company.

The Company will provide up-todate information about events of significance for the determination of the fair value of the Company through announcements on the Oslo Stock Exchange, press releases and information on Nordic Semiconductor's website www. nordicsemi.com. The annual and quarterly reports of the Company will be available on the Company's website: www.nordicsemi.com, as well as through the Oslo Stock Exchange.

Share Capital

The registered share capital in Nordic Semiconductor as of December 31, 2016 consists of one share class with a total of 163,481,600 shares with a face value of NOK 0.01, so that the total share capital is NOK 1,634,816. Each share grants the same rights in the company. The Company's shares are registered in the Norwegian Central Securities Depository (VPS) under VPS No. ISIN NO 000 3055501. The evolution of the share capital is as shown in the table below.

Changes Date Change in Par value
(NOK)
Changes in share
capital (NOK)
New share
capital (NOK)
Share issued
number of shares Par value
(NOK)
Changes in share
capital (NOK)
New share
capital (NOK)
Share issued 1 000 000 1 000 000
Status Jan 1996 - 1.00 - 1 000 000 1 000 000
New share issue Mar 1996 175 000 1.00 175 000 1 175 000 1 175 000
New share issue Feb 1997 117 000 1.00 117 000 1 292 000 1 292 000
Share split (1:4) Apr 1997 3 876 000 0.25 - 1 292 000 5 168 000
Conversion Sep 1997 141 119 0.25 35 280 1 327 280 5 309 119
Conversion Sep 1998 127 461 0.25 31 865 1 359 145 5 436 580
Conversion Jun 1999 30 791 0.25 7 698 1 366 843 5 467 371
Conversion Apr 2000 32 957 0.25 8 239 1 375 082 5 500 328
Option exercise Jun 2000 16 666 0.25 4 167 1 379 249 5 516 994
New share issue Oct 2000 550 000 0.25 137 500 1 516 749 6 066 994
Conversion Apr 2001 28 127 0.25 7 032 1 523 780 6 095 121
Option exercise Jun 2001 6 834 0.25 1 709 1 525 489 6 101 955
Option exercise Jun 2002 4 270 0.05 1 068 1 526 556 6 106 225
Share split (1:5) Apr 2004 24 424 900 0.05 - 1 526 556 30 531 125
Option exercise May 2004 601 938 0.05 30 097 1 556 653 31 133 063
Option exercise Jul 2004 600 000 0.05 30 000 1 586 653 31 733 063
Option exercise Apr 2005 200 000 0.05 10 000 1 596 653 31 933 063
Option exercise Apr 2005 400 000 0.05 20 000 1 616 653 32 333 063
Option exercise May 2005 756 837 0.05 37 842 1 654 495 33 089 900
Option exercise Feb 2006 2 044 220 0.05 102 211 1 756 706 35 134 120
Cancellation of shares Sep 2009 (1 386 800) 0.05 (69 340) 1 687 366 33 747 320
Share split (1:5) Jun 2010 134 989 280 0.01 - 1 687 366 168 736 600
Cancellation of shares Oct 2012 (5 296 000) 0.01 (52 960) 1 634 406 163 440 600
New share issue May 2016 41 000 0.01 410 1 634 816 163 481 600

Shareholder Structure

As of December 31, 2016, Nordic Semiconductor had 3,610 shareholders. The company had 262 foreign shareholders, which owned a total of 24,6% of the Company's shares, in comparison to December 31, 2015 were foreign shareholders owned a total of 30,8% of the company`s shares. Nordic Semiconductor also owned 1,03% of its own shares remaining after repurchases during 2016. Based on the number of shares, the composition of shareholders is as follows:

Top 20 shareholders Holding per 31.12.2016 Percent Holding per 31.12.2015 Percent
FOLKETRYGDFONDET 21 049 847 12,88 % 19 257 007 11,78 %
ACCELERATOR LTD 17 482 950 10,69 % 17 482 950 10,70 %
PASSESTA AS 4 860 000 2,97 % 5 663 680 3,47 %
VERDIPAPIRFONDET DNB NORGE (IV) 4 604 374 2,82 % 2 734 335 1,67 %
KLP AKSJENORGE 4 462 058 2,73 % 3 921 466 2,40 %
ALDEN AS 4 450 602 2,72 % 4 594 599 2,81 %
DNB LIVSFORSIKRING ASA 3 123 692 1,91 % 1 000 124 0,61 %
TORSTEIN TVENGE 3 000 000 1,84 % 2 500 000 1,53 %
DANSKE INVEST NORSKE INSTIT. II. 2 917 100 1,78 % 1 278 300 0,78 %
VERDIPAPIRFONDET DNB NORGE SELEKTI 2 884 849 1,76 % 856 099 0,52 %
KOMMUNAL LANDSPENSJONSKASSE 2 808 039 1,72 % 2 424 920 1,48 %
MP PENSJON PK 2 517 434 1,54 % 2 517 434 1,54 %
VERDIPAPIRFONDET PARETO INVESTMENT 2 399 000 1,47 % 715 000 0,44 %
SPENCER TRADING INC 2 100 000 1,28 % 2 100 000 1,28 %
SONGA AS 2 000 000 1,22 % 2 000 000 1,22 %
FOUGNER INVEST AS 1 914 992 1,17 % 1 020 000 0,62 %
TTC INVEST AS 1 750 000 1,07 % 1 750 000 1,07 %
NORDIC SEMICONDUCTOR ASA 1 685 819 1,03 % 1 000 000 0,61 %
SCAN CHEMICALS AS 1 625 000 0,99 % 1 740 000 1,06 %
INAK 3 AS 1 600 000 0,98 % 1 600 000 0,98 %
Total for the 20 largest shareholders 89 235 756 54,58 % 76 155 914 46,60 %
Other shareholders 74 245 844 45,42 % 87 284 686 53,40 %
Total shares outstanding 163 481 600 100,00 % 163 440 600 100,00 %

* Reflects total shareholding of the 20 largest shareholders as of 31.12.16 and 31.12.15. Several of the largest shareholders as of 31.12.15 do not appear on the list of the 20 largest shareholders as of 31.12.16.

BOARD OF DIRECTORS

Terje Rogne (1960) Chairman of the Board

Shareholder elected

Terje Rogne is currently Chairman of Nokas AS and a Board member of Apptix ASA. From 1994 until 2004, Rogne was Chief Financial Officer of Tandberg ASA. Afterward, he then served as the Head of Operations and Investor Relations for Tandberg until 2008. Before his career in Tandberg, Rogne was Finance Director in Kværner AS. He has an MBA from the University of San Diego and a Bachelor of Business degree from the Oslo School of Business Administration. Holdings in the company: 1 250 000 shares.

Craig Ochikubo (1963) Board member

Shareholder elected

Craig Ochikubo has a Master of Science degree in Electrical Engineering from the University of Southern California in Los Angeles and has more than 30 years experience in the wireless semiconductor and electronics industries at both start-up and Fortune 500 companies including, Broadcom Corporation, Innovent Systems, RF-Link Technology, Cadence, and TRW. He has led global engineering

and business teams in Europe, Asia, and North America and successfully drove long-term business at top-tier consumer electronics companies. He spent 14 years at Broadcom where he held senior executive positions running their global wireless personal area networking business unit, and LTE cellular development teams.

Tore Valderhaug (1960) Board member

Shareholder elected

Tore Valderhaug is a Norwegian State Authorized Public Accountant with ten years of audit experience mainly from Arthur Andersen & Co. He has held positions as finance director and CFO in several publicly listed companies, including Cermaq ASA, EDB Business Partner, ASK Proxima/InFocus, Ocean Rig and Unitor. Mr. Valderhaug has also worked within corporate finance and private equity firms. Tore Valderhaug is currently working as a consultant and is

also a board member of the publicly listed company XXL ASA and Q-Free ASA as well as the non-listed inApril AS. Holdings in the company: 5 769 shares.

Joakim Ferm (1981) Board member

Employee representative

Joakim Ferm has a Master of Science degree in Electrical engineering from Chalmers, Gothenburg. Joakim has been employed at Nordic Semiconductor in Trondheim since 2008, he is a Senior Project Manager with experience from application design and digital design. Holdings in the company: 22 500 share options.

Anne-Cecilie Fagerlie (1958) Board member

Shareholder elected

Anne-Cecilie Fagerlie is Vice President Global Infrastructure Services at CGI. She has a Master degree in Computer Science from NTH (now NTNU). Afterward, she began working at Arthur Andersen/ Andersen Consulting/Accenture where she became partner in 1993. In 2002, Fagerlie joined Aker Kværner as Senior Vice President of Group IT. From 2006 to 2012 she was General Manager of Nordics in Avanade, an international consultancy owned by Accenture and Microsoft.

Recently she was Executive Vice President in Evry.

Beatriz Malo de Molina (1972) Board member

Shareholder elected

Beatriz Malo de Molina holds a Bachelor of Science degree in Languages and International Business from Georgetown University and a Master of Philosophy degree from the University of Oslo. Professional experience includes: Head of

Mergers & Acquisitions at Orkla ASA, Investment Director at Kistefos AS, Associate Principal at McKinsey & Company, and Executive Director in the Investment Banking Division of Goldman Sachs & Co. where she spent

10 years focused on corporate finance, M&A, and equity capital markets. She began her career in New York in 1994, and has since worked in Mexico City, Frankfurt, London. Beatriz is also a member of the board of Investinor and of Energy Nest.

Asbjørn Sæbø (1968) Board member

Employee representative

Asbjørn Sæbø has a Ph.D. degree in Telecommunications from NTNU in Trondheim. He has been with Nordic since 2006, working with development of firmware for Bluetooth Low Energy in various roles. Currently, as a project leader, he is responsible for the Bluetooth Low Energy protocol stack firmware. Previously, he has worked as a development engineer in a startup company on active noise control and as a Post.Doc. at the Centre

for Quantifiable Quality of Service in Communication Systems (a Centre of Excellence at NTNU). Holdings in the company: 10 000 shares and 19 600 share options.

Lasse Haugnes Olsen (1978) Board member

Employee representative

Lasse Haugnes Olsen has a Master of Science degree in Electrical Engineering from NTNU in Trondheim. He has been employed at Nordic Semiconductor since 2006, where he has gained experience in application development, software design and project management. He is currently working as a Senior System Architect in Nordic Semiconductor. Holdings in the company 3 500 share options.

EXECUTIVE MANAGEMENT

Svenn-Tore Larsen (1959) Chief Executive Officer

Svenn-Tore Larsen is an Electronic Engineer from the University of Strathclyde, UK. He was appointed Chief Executive Officer of Nordic Semiconductor in February 2002. Mr. Larsen has broad international experience in the semiconductor business, previously as Director for the Nordic region for Xilinx Inc. He has also been working at Philips Semiconductor. Larsen was member of the Board of Nordic Semiconductor from 2000– 2002. Holdings in the company: 1 890 400 shares and 575 000 share options.

Geir Langeland (1970) Sales and Marketing Director

Geir Langeland has a B.eng Honours degree in Electronics from University of Manchester Institute of Science and Technology (UMIST). He was appointed Product Manager Standard Components at Nordic Semiconductor in October 1999, before being appointed to Director Sales and Marketing September 2005. Before joining Nordic, Mr. Langeland worked as Field Sales/ Applications Engineer in Memec Norway, a leading global electronic components distribution company. Holdings in the company: 177 700 shares and 350 000 share options.

Pål Elstad (1971) Chief Financial Officer

Pål Elstad has held several senior financial positions, most recently as investor relations responsible for REC Silicon ASA and Head of Finance for REC Solar in Singapore. In addition, he has extensive manufacturing and supply-chain experience from General Electric Healthcare. Mr. Elstad holds a Bachelor of Economics degree from the Norwegian Business School (BI) and is a State Authorized Public Accountant (CPA). Holdings in the company: 3 846 shares and 0 share options.

Svein-Egil Nielsen (1969) Chief Technology Officer

Svein-Egil Nielsen holds MBA from the Haas School of Business at the University of California, Berkeley and Bachelor of Engineering honors degree in Computer and Electronics Systems from University of Stathclyde. He joined nordic in 2001 as Director of Sales and Marketing. He also held a position as R&D director from 2005 to 2006 and Director of Emerging Technoligies and Strategic Partnerships from 2010 to 2012. Additionally, he served Innovation Norway as their Director of San Francisco and Houston offices where

he was in charge of promoting Norwegian technology from 2007 to 2010. Prior to Nordic, he worked for Boston Consulting Group as a consultant. Holdings in the company: 15 000 shares and 250 000 share options.

Ebbe Rømcke (1964) Quality Director

Ebbe Rømcke has a M.Sc. degree in Electronics Engineering from Norwegian University of Science and Technology (NTNU). He was appointed Quality Director of Nordic Semiconductor in 2002. Prior to this Mr. Rømcke worked eight years in the company as Digital Designer, Project Manager and Group Manager. He has also experience from Digital Design and Project Management in Normarc AS (now Indra Navia), a leading manufacturer of aviation systems. Holdings in the company: 68 900 shares and 100 000 share options.

Thomas Embla Bonnerud (1977)

Director of Strategy and Investor Relations

Thomas Bonnerud has an M.Sc. degree in Electrical Engineering from the Norwegian University of Science and Technology (NTNU). He joined the company in 2001 as a High-Speed Data Converter Design Engineer, and has since held various positions within Product Management. He is currently responsible for Nordic's overall product roadmap. Holdings in the company: 3 420 shares and 83 000 share options.

Ole Fredrik Morken (1970) Supply Chain Director

Ole Fredrik Morken joined the company as an Analog IC designer in 1994 and has since held numerous positions related to Project- and Supply Chain Management, including a brief employment for SensoNor ASA in 1999. He was appointed Supply Chain Director in 2010 and is currently based in Taipei. Mr. Morken holds a Master's degree in Electronics Engineering from Norwegian University of Science and Technology (NTNU). Holdings in the company: 160 000 shares and 65 000 share options.

Alternative Performance Measures (APM)

An Alternative Performance Measure (APM) is a measure of historical or future financial performance, financial position, or cash flows other than a financial measure defined or specified in the applicable financial reporting framework.

The Company has identified the following APMs used in reporting:

  • Order Backlog. Total confirmed orders placed as of period end for deliveries in following periods. Adjusted for rebates and other revenue recognition estimates.
  • Gross Margin. Gross Profit divided by Total Revenue.
  • Free cash flow. Sum of net cash flow from operating expenses and net cash flow from investing activities.
  • EBIT. Earnings before interest and tax. Equivalent to Operating profit in IFRS 1.
  • Underlying Bluetooth Growth. Underlying growth in 2016 represents revenue reported from the distribution channel (Point of sales) YoY adjusted for two socket losses in 2015.
  • Total Operating Expenses.Sum of payroll expenses, other operating expenses, depreciation and amortization.
  • Cash Operating expenses. Total payroll and other operating expenses adjusted for non-cash related items including option expenses, capitalization of development expenses and income related to de-recognition of pension liability.
  • 2015 Adjusted EBIT, Profit Before Tax and Net profit after tax. For 2015 in order to get comparable figures, Nordic has adjusted for the non-recurring income of MUSD 7 (net profit adjusted by 26% tax effect) related to the de-recognition of a pension liability performed in Q4 2015.

OFFICES

NORWAY - TRONDHEIM

Otto Nielsens veg 12 7004 Trondheim Norway Telephone: +47 72 89 89 00

NORWAY - OSLO

Karenslyst Allé 5 0213 Oslo Norway Telephone: +47 22 51 10 50

HONG KONG 66/F, The Center 99 Queen's Road Central, Central Hong Kong Telephone: +852 3965 3230

KOREA - SEOUL 30F, Asem tower, 159-1 Samsung-dong Kangnam-ku, Seoul 135-798 Korea Telephone: +82 2 6001 3056

TAIWAN - TAIPEI

Taiwan Representative Office Shi Dong Rd. Lane 91, No 18, 7F Taipei 111, Shih Lin District TW - Taiwan Telephone: +886-2-7707-4751

JAPAN - TOKYO

Bureau Shinagawa 4-1-6 Konan Minato-ku, Tokyo 108-0075 Japan Telephone: +81 3 6807 8580

PHILIPPINES - LAGUNA

21F Asian Star Building ASEAN Drive Filinvest Corporate City Alabang Muntinlupa City Philippines 1781 PH - Philippines

CHINA - SHENZHEN

Unit 2341 23/F, New World Center No. 6009 Yitian Road-Futian District Shenzhen 518035 China

Telephone: + 86 755 2397 9064

CHINA - SHANGHAI

Unit 4306, 43/F, Maxdo Center No.8 Xingyi Road-Changning District Shanghai 200336 China

Telephone: + 86 21 2231 3007

FINLAND - OULU

Yrttipellontie 1D 90230 Oulu Finland

FINLAND - TURKU

Lemminkäisenkatu 20 B 9 20520 Turku Finland

POLAND - KRAKOW

ul. Szlak 67 31-153 Kraków Poland

USA - SAN JOSE

1250 Oakmead Pkwy Suite 210 Sunnyvale, CA 94085-4037 USA Telephone: + 1 (408) 437 7751

Talk to a Data Expert

Have a question? We'll get back to you promptly.