Income Statement Group
|
NOTE 16
|
DEFERRED TAX ASSET
|
||||
|
Deferred tax is to be presented net when the Group has a legal right to offset deferred tax benefits in the balance sheet.
|
|||||
|
Amounts in NOK million
|
2011
|
2010
restated
|
|||
|
Deferred tax assets that is expected realised in more than 12 months
|
172
|
111
|
|||
|
Deferred tax assets that is expected realised within 12 months
|
-
|
-
|
|||
|
Total deferred tax assets
|
172
|
111
|
|||
|
Deferred tax that is expected realised in more than 12 months
|
(20)
|
(23)
|
|||
|
Deferred tax that is expected realised within 12 months
|
-
|
-
|
|||
|
Total deferred tax
|
(20)
|
(23)
|
|||
|
Total deferred tax assets net
|
152
|
88
|
|||
|
Amounts in NOK million
|
2011
|
2010
restated
|
|||
|
Balance sheet value as of 31 December 2009
|
-
|
36
|
|||
|
Effect of change in accounting policy for pensions
|
-
|
41
|
|||
|
Balance sheet value as of 1 Januar, restated
|
88
|
77
|
|||
|
Deferred tax asset from acquired operations
|
-
|
(2)
|
|||
|
Change in estimate pensions
|
55
|
28
|
|||
|
Recognized in the period
|
9
|
(15)
|
|||
|
Balance sheet value as of 31 December
|
152
|
88
|
|||
|
Spesification deferred tax
|
|||||
|
Pensions
|
Loss carry-
|
Other
|
Total
|
||
|
Amounts in NOK million
|
forward
|
||||
|
Deferred tax assets
|
|||||
|
Deferred tax assets as of 31 December 2009
|
52
|
7
|
2
|
61
|
|
|
Effect of change in accounting policy for pensions
|
41
|
-
|
-
|
41
|
|
|
Deferred tax assets as of 1 January 2010 restated
|
93
|
7
|
2
|
102
|
|
|
Change in estimate pensions
|
28
|
-
|
-
|
28
|
|
|
Recognized in the period
|
(14)
|
(7)
|
2
|
(19)
|
|
|
Deferred tax assets as of 31 December 2010
|
107
|
-
|
4
|
111
|
|
|
Change in estimate pensions
|
55
|
-
|
-
|
55
|
|
|
Recognized in the period
|
1
|
6
|
(1)
|
6
|
|
|
Deferred tax assets as of 31 December 2011
|
163
|
6
|
3
|
172
|
|
|
Operating
|
Profit and
|
Construction
|
|||
|
Amounts in NOK million
|
assets
|
loss account
|
contracts
|
Total
|
|
|
Deferred tax liability:
|
|||||
|
Deferred tax liability as of 31 December 2009
|
(7)
|
(7)
|
(11)
|
(25)
|
|
|
Deferred tax from acquired operations
|
-
|
-
|
-
|
-
|
|
|
Deferred tax from sold operations
|
(2)
|
-
|
-
|
(2)
|
|
|
Recognized in the period
|
(3)
|
1
|
6
|
4
|
|
|
Deferred tax liability as of 31 December 2010
|
(12)
|
(6)
|
(5)
|
(23)
|
|
|
Deferred tax from acquired operations
|
-
|
-
|
-
|
-
|
|
|
Deferred tax from sold operations
|
-
|
-
|
-
|
-
|
|
|
Recognized in the period
|
5
|
1
|
(3)
|
3
|
|
|
Deferred tax liability as of 31 December 2011
|
(7)
|
(5)
|
(8)
|
(20)
|
|
