O FIRMIE EKORNES

Investor Relations

RISK (Norwegian tax payers only)

RISK - 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:

Year	RISK amount (NOK)
1.1.1993	0,00
1.1.1994	0,09
1.1.1995	0,00
1.1.1996	-1,64
1.1.1997	5,38
1.1.1998	-0,83
1.1.1999	2,13
1.1.2000	2,54
1.1.2001	3,02
1.1.2002	2,43
1.1.2003	2,44
1.1.2004	-3,26
1.1.2005	-4,45