Notes And Other Explanatory Information [Abstract]

Elkem - Filing #2546864

Concept	2023-01-01 to 2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	3. Accounting estimates
Disclosure of associates [text block]	5. Equity accounted investments and joint operations
Disclosure of auditors' remuneration [text block]	Audit fees
Disclosure of authorisation of financial statements [text block]	The consolidated financial statements for Elkem ASA
Disclosure of basis of preparation of financial statements [text block]	2. Basis for preparing the consolidated financial statements
Disclosure of borrowing costs [text block]	13. Finance income and expenses
Disclosure of cash and cash equivalents [text block]	Details of interest-bearing assets / (liabilities)
Disclosure of cash flow statement [text block]	31. Supplemental information to the consolidated statement of cash flows
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	Changes in accounting policies and correction
Disclosure of commitments [text block]	33. Pledge of assets and guarantees
Disclosure of contingent liabilities [text block]	Contingent liabilities
Disclosure of credit risk [text block]	(b) Counterparty credit risk
Disclosure of deferred taxes [text block]	Deferred tax assets and deferred tax liabilities
Disclosure of dividends [text block]	28. Capital managment
Disclosure of earnings per share [text block]	30. Earnings per share
Disclosure of entity's operating segments [text block]	6. Operating segments
Disclosure of events after reporting period [text block]	34. Events after the reporting period
Disclosure of expenses by nature [text block]	9. Employee benefits
Disclosure of fair value measurement [text block]	(a) Fair value measurement
Disclosure of financial instruments [text block]	25. Financial assets and liabilities
Disclosure of financial risk management [text block]	27. Financial risk
Disclosure of general information about financial statements [text block]	1. General information
Disclosure of going concern [text block]	The consolidated financial statements have been prepared
Disclosure of goodwill [text block]	18. Goodwill
Disclosure of government grants [text block]	Details of grants
Disclosure of impairment of assets [text block]	19. Impairment assessments
Disclosure of income tax [text block]	14. Taxes
Disclosure of information about employees [text block]	Average number of full-time equivalents
Disclosure of information about key management personnel [text block]	Remuneration to corporate management
Disclosure of intangible assets [text block]	17. Other intangible assets
Disclosure of interests in other entities [text block]	4. Composition of the group
Disclosure of inventories [text block]	20. Inventories
Disclosure of investments other than investments accounted for using equity method [text block]	Details of other assets
Disclosure of issued capital [text block]	29. Number of shares
Disclosure of leases [text block]	16. Leases
Disclosure of liquidity risk [text block]	(c) Liquidity risk
Disclosure of market risk [text block]	(a) Market risk
Disclosure of other assets [text block]	22. Other assets
Disclosure of other non-current liabilities [text block]	23. Interest-bearing assets and liabilities
Disclosure of other operating expense [text block]	11. Other operating expenses
Disclosure of other operating income (expense) [text block]	12. Other items
Disclosure of other operating income [text block]	8. Other operating income
Disclosure of property, plant and equipment [text block]	15. Property, plant and equipment
Disclosure of provisions [text block]	24. Provisions and other liabilites
Disclosure of related party [text block]	32. Related parties
Disclosure of research and development expense [text block]	Research and development
Disclosure of revenue [text block]	7. Revenue
Disclosure of share-based payment arrangements [text block]	10. Share-based payment
Disclosure of trade and other receivables [text block]	21. Trade receivables