RISK (Norwegian tax law for capital gains)
- Norwegian tax payers onlyRISK is only applicable for shareholders that are subject to Norwegian tax laws. The cost price of shares should be regulated with RISK for the time period the shareholder has owned the shares. RISK per share for each year is the following:
Date and RISK amount (NOK)
1 January 2006 -5.18
1 January 2005 -2.75
1 January 2004 8.41
1 January 2003 6.64
1 January 2002 6.97
1 January 2001 3.96
1 January 2000 6.95
1 January 1999 1.05
Adjustment factor:
The adjustment factor is used for redistribution of the RISK-amount for share splits, reverse share splits and any equity issue.
Type, Factor and Date
Share Split, 0.50000, 26 March 2004,
Share Split, 0.25000, 04 November 2000,
