45 / 52
Notes
Note 7 – Tax on ordinary profit –
Group
Specification of the tax base for the year:
(Figures in NOK 1000)
Group
Profit before tax
67 436
+ Permanent items
1 574
+ Change in temporary differences
19 008
= Basis for tax payable
50 004
Specification of current year
’
s tax expense:
Tax payable on general income (27%)
13 501
- Deduction for SkatteFUNN tax incentive plan
1 044
= Total tax payable
12,457
+ SkatteFUNN
1 044
+/- Change in deferred tax assets
4 745
+/- Change in deferred tax
141
+/- Change in deferred tax from excess value through acquisition
-45
= Ordinary tax
18 342
NOTE 8 - Subsidiaries
Company
(Figures in NOK 1000)
Registered
office
Hold-
ing
Voting
share
Equity
31.12.14
Profit/loss
2014
Brunvoll AS
Molde
100%
100%
313 871
41 163
Brunvoll Årø AS
Molde
100%
100%
68 847
3 126
Brunvoll Strandgata AS
Molde
100%
100%
16 982
1 635
Brunvoll Oppdal AS
Molde
100%
100%
6 896
-3
Årøhagen Eiendom AS
Molde
100%
100%
11 267
4 938
Brødr Brunvoll Motorfabrikk AS
Molde
100%
100%
104
1
Høvdingbygget Årø AS
Molde
100%
100%
10 291
-203
Company
(Figures in NOK 1000)
Acquisition
cost
Carrying
amount
Brunvoll AS
100 011
100 011
Brunvoll Årø AS
56 110
56 110
Brunvoll Strandgata AS
14 110
14 110
Brunvoll Oppdal AS
6 790
6 790
Årøhagen Eiendom AS
8 110
8 110
Brødr Brunvoll Motorfabrikk AS
110
110
Høvdingbygget Årø AS
39 794
39 794
TOTAL
225 035
225 035
otes
Note 7 – Tax on ordinary profit –
Group
Specification of the tax base for the year:
(Figures in NOK 1000)
Group
Profit before tax
67 436
+ Permanent items
1 574
+ Change in temporary differences
19 008
= Basis for tax payable
50 004
Specification of current year
’
s tax expense:
Tax payable on general income (27%)
13 501
- Deduction for SkatteFUNN tax incentive plan
1 044
= Total tax payable
12,457
+ SkatteFUNN
1 044
+/- Change in deferred tax assets
4 745
+/- Change in deferred tax
141
+/- Change in deferred tax from excess value through acquisition
-45
= Ordinary tax
18 342
NOTE 8 - Subsidiaries
Company
(Figures in NOK 1000)
Registered
office
Hold-
ing
Voting
share
Equity
31.12.14
Profit/loss
2014
Brunvoll AS
Molde
100%
100%
313 871
41 163
Brunvoll Årø AS
Molde
100%
100%
68 847
3 126
Brunvoll Strandgata AS
Molde
100%
100%
16 982
1 635
Brunvoll Oppdal AS
Molde
100%
100%
6 896
-3
Årøhagen Eiendom AS
Molde
100%
100%
11 267
4 938
Brødr Brunvoll Motorfabrikk AS
Molde
100%
100%
104
1
Høvdingbygget Årø AS
Molde
100%
100%
10 291
-203
Company
(Figures in NOK 1000)
Acquisition
cost
Carrying
amount
Brunvoll AS
100 011
100 011
Brunvoll Årø AS
56 110
56 110
Brunvoll Strandgata AS
14 110
14 110
Brunvoll Oppdal AS
6 790
6 790
Årøhagen Eiendom AS
8 110
8 110
Brødr Brunvoll Motorfabrikk AS
110
110
Høvdingbygget Årø AS
39 794
39 794
TOTAL
225 035
225 035
NOTES
BRUNVOLL HOLDING AS / BRUNVOLL HOLDING GROUP
ote 7– Tax on ordinary profit– Group
TE 8 - Subsidiaries
45