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RISK

Only for Norwegian Tax Payers.

In order to prevent double taxation of investors/companies, the RISK regulations allowed Norwegian investors to adjust the input values of shares with the RISK amount reflecting the taxable income of the company up to and including 2005.
After the introduction of the shareholder model in 2006, the accumulated RISK amount was to be included in the share's basis for shielding.
The annual RISK amount only applies to those who own shares on 01 January in the following year.
(RISK for the fiscal year of 2005 accrues to the owner of the shares on 01 January 2006.)
In NOK:
Year RISK Amount
1 January 2006 -2.95 per share
1 January 2005 -4.89 per share
1 January 2004 -1.86 per share
1 January 2003 -1.84 per share
1 January 2002 -0.88 per share
1 January 2001 -0.96 per share
1 January 2000 -1.00 per share
1 January 1999 -1.00 per share
1 January 1998 -1.00 per share
1 January 1997 0.00 per share
1 January 1996 0.00 per share
1 January 1995 -0.23 per share
1 January 1994 -0.50 per share
1 January 1993 0.00 per share

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