Norwegian tax rules state that, when calculating a sales gain, shareholders that are liable to pay tax to Norway are to adjust the historical cost price of the shares by the RISK amount (adjustment of original cost of shares by taxed profits).
The RISK amount equals the profit for tax purposes after tax and dividends. This prevents double taxation of that part of the sales gain which is related to the retention of previously taxed profits. Shareholders that are not liable to pay tax to Norway are not affected by these rules.
RISK amount per share as at 1 January
| (NOK) | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 |
| Risk amount | - | - | -4,11 | -3,18 | 1,24 | 3,27 | 1,19 |
| (NOK) | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 |
| Risk amount | 4,79 | 1,68 | 1,98 | 6,23 | 4,96 | 4,25 | 4,31 |