Note 5

Other operating expenses

Other operating expenses comprise the following:
NOK million	Note	Accounts 2015	Accounts 2014
Rental and leasing expenses (Note 21)		1	1
Bad debts, trade receivables	12	14	-
Hired-in labour, legal assistance		4	3
Bunkerage and lubricants		151	159
Trawl equipment		34	32
Repair and maintenance of vessels and equipment		50	57
Research and administration expenses		9	30
Total other operating expenses		263	282
Hired-in labour consists of expenses for personnel without a permanent contract of employment, and who are not subcontractors, and external administrative consultants.

Remuneration paid to the HAVFISK Group's auditors is recognised in other operating expenses and is allocated as follows:
NOK 1,000	Statutory auditing	Other services from auditors	Accounts 2015	Accounts 2014
HAVFISK	442	62	504	1 119
Subsidiaries	445	135	579	544
Total	887	197	1 084	1 663
The amounts are exclusive of VAT.

Other services from auditors consist of the following:
NOK 1,000			Accounts 2015	Accounts 2014
Other certification services			88	21
Tax consultancy services			104	109
Other non-auditing services			5	673
Total			197	804
Services other than auditing in 2014 consist mainly of assistance in connection with a review by the Financial Supervisory Authority in connection with the annual accounts for 2013.

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