Torp Computing Group ASA

TABLE OF CONTENTS
3
INFORMATION MEMORANDUM
Merger of Komplett ASA and Torp Computing Group ASA
1 SUMMARY ..................................................................................................................................... 4
2 RISK FACTORS............................................................................................................................. 9
3 RESPONSIBILITY FOR THE INFORMATION MEMORANDUM ................................................ 15
4 THE MERGER OF KOMPLETT AND TCG.................................................................................. 16
5 KOMPLETT FOLLOWING COMPLETION OF THE MERGER................................................... 20
6 INFORMATION ABOUT KOMPLETT.......................................................................................... 37
7 INFORMATION ABOUT TCG ...................................................................................................... 63
8 MARKET OVERVIEW .................................................................................................................. 66
9 MAJOR SHAREHOLDERS.......................................................................................................... 70
10 DOCUMENTS ON DISPLAY........................................................................................................ 72
11 KEY INFORMATION .................................................................................................................... 73
12 TAXATION IN NORWAY ............................................................................................................. 74
13 DEFINITIONS AND GLOSSARY OF TERMS ............................................................................. 78
Appendices:
Appendix 1: Merger Plan with appendices, including consolidated financial statements for
Komplett ASA and Torp Computing Group ASA for 2004, 2005 and 2006
Appendix 2: Reports on the merger from the Board of Directors of Komplett ASA and Torp
Computing Group ASA
Appendix 3: Expert Statements on the Merger Plan
Appendix 4: Report from KPMG on pro forma financials
Appendix 5: Financial statements for Komplett ASA for the three and six months ended 30
June 2007
Appendix 6: Summary of Fairness Opinion issued by SEB Enskilda ASA
Appendix 7: Summary of Fairness Opinion issued by Norden Fondsmeglerforretning ASA