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NOTE 8
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INCOME TAXES
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|
NOK 1 000
|
2012
|
2011
|
|
|
The tax expense comprises:
|
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|
Income tax payable
|
1 931
|
|
|
|
Change in deferred tax
|
- 38 366
|
- 96 063
|
|
|
Tax concerning prior periods
|
3 122
|
1 348
|
|
|
Tax effect of net rendered group conribution
|
69 113
|
87 833
|
|
|
Tax expense
|
35 800
|
- 6 882
|
|
|
Reconciliation of nominal and effective tax rate
|
|||
|
NOK 1 000
|
2012
|
2011
|
|
|
Result before tax
|
3 664 764
|
- 386 971
|
|
|
Expected tax expense according to nominal tax rate (28 %)
|
1 026 134
|
- 108 352
|
|
|
Non-taxable gains/losses and return on securities
|
- 34 861
|
- 136 007
|
|
|
Changes in value, securities
|
- 959 693
|
228 144
|
|
|
Adjustment of tax from prior periods
|
3 122
|
1 348
|
|
|
Tax effect of other permanent differences
|
1 098
|
7 986
|
|
|
Tax expense
|
35 800
|
- 6 882
|
|
|
Effective tax rate
|
1,0 %
|
4,8 %
|
|
|
|
|
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|
Deferred tax assets and liabilites
|
|||
|
NOK 1 000
|
2012
|
2011
|
|
|
Receivables
|
- 3 310
|
- 5 768
|
|
|
Shares and bonds
|
1 285
|
35 541
|
|
|
Tangible assets
|
6 874
|
8 536
|
|
|
Provisions
|
- 5 662
|
|
|
|
Net pensions
|
- 19 508
|
- 21 406
|
|
|
Balance sheet value 31 December, deferred tax asset (-)/liability (+)
|
- 20 320
|
16 903
|
|
|
Change in net deferred tax recognised in balance sheet
|
|||
|
NOK 1 000
|
2012
|
2011
|
|
|
Balance sheet value 1 January
|
16 903
|
117 333
|
|
|
Charged in period
|
- 38 366
|
- 96 063
|
|
|
Tax set-off against other comprehensive income (actuarial gains/losses - pensions)
|
1 143
|
- 4 367
|
|
|
Balance sheet value 31 December
|
- 20 320
|
16 903
|
|
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