Income tax expense

Amounts in MNOK	2007	2006
Tax payable	3	0
Change in deferred tax	(5)	11
Taxable income/(expense)	(2)	11

Amounts in MNOK	2007	2006
Earnings before tax (EBT)	171	(8)
Estimated tax based on a tax rate of 28 per cent of the profit before tax	48	(2)
Gains on sale of shares in property companies	(53)	-
Other permanent differences	4	13
Taxable income/(expense)	(2)	11

Basis for deferred tax liabilities and assets, deferred tax

Amounts in MNOK	2007	2006
Pension	31	32
Other	11	6
Recognised asset, deferred tax	44	38