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Note 11 Taxes

Note 11 Skatter Tabell 1 ENG

* As of the fiscal year 2014, the tax rate for ordinary income in Norway has been reduced to 27%. Assets and liabilities in connection with deferred tax have been valued as of 31 December 2013 using the new tax rate. The effect on the tax expense for the period is NOK 16 million in Statnett SF and NOK 21 million in the Group.

Note 11 Skatter Tabell 1b ENG

Deferred tax(-)/tax asset in the balance sheet

Note 11 Skatter tabell 1c ENG

** As of 1 January 2013, the Group has implemented the amendments in IAS 19 Employee Benefits (adopted by the EU in June 2012) (IAS 19R) and changed its basis for calculation of pension liabilities and pension costs. The Group previously applied the corridor method for recognition of unamortised actuarial gains and losses. The corridor method is no longer permitted under IAS 19R. Reference is made to Note 5 Pensions and pension liabilities.
Actuarial gains and losses as of 1 January 2012 amounting to NOK 771 million have been set at zero (NOK 144 million as at 1 January 2013). As a result, the deferred tax increased by NOK 216 million as of 1 January 2012 (NOK 41 million as of 1 January 2013).  

Changes in temporary differences

Note 11 Skatter Tabell 2 ENG

A group contribution of NOK 89 million has been disbursed from Nydalen Bygg C AS to Statnett SF, reducing the tax loss carried forward in Statnett SF.

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