CONSOLIDATED STATEMENT OF RECOGNISED INCOME
AND EXPENSE KONGSBERG GRUPPEN (THE GROUP)

Amounts in MNOK Notes   2007 2006 2005
           
Change in the fair value of shares and hedging instruments and deferred income in connection with cash flow hedges          
– Change, cash flow hedges » 17, 24   270 (11) (168)
– Change, interest swap agreements » 17, 24   14 29 25
– Change, available-for-sale shares » 20   (25) 87 7
Recognised actuarial gains/losses on pension expenses » 11   26 (118) (315)
Translation differences, currency     (29) (20) (5)
           
Implementation effect IAS 39          
– Excess value, cash flow hedges      -  - 254
– Negative value, interest swap agreements      -  - (68)
– Excess value, available-for-sale shares      -  - 29
Tax on items taken directly to equity     (87) 28 68
Income and expenses recognised directly in equity     169 (5) (173)
Profit for the year     986 252 262
Total recognised income and expenses » 27   1 155 247 89
           
Profit attributable to          
Equity holders     1 150 244 89
Minority interests     5 3 0
           

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