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NOTE 18
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CONTINGENT LIABILITIES AND OBLIGATIONS NOT RECOGNISED IN BALANCE SHEET
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Guarantees and obligations not recognised in the balance sheet
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NOK 1 000
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2015
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2014
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Commitments to supply subsidiaries and other enterprises with equity
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343 500
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343 500
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Other commitments to subsidiaries
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350 000
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Not paid, but committed capital to funds investments
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702 106
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620 401
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Total
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1 395 606
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963 901
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Contingent obligations and litigation
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Ferd made a settlement with the authorities on 8 April 2016 and won the case in the question of deductability for carried interest for the income year 2013. We therefore maintain the balance sheet recording of deferred tax assets related to the deduction for carried interest for 2013 and 2014. As previous year were not part of the settlement and the issue not yet clarified on that point, we cannot recognise deferred tax assets related to these years before Ferd has received a final decision from the tax authorities.
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Ferd AS is presently not involved in any other litigation.
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Events subsequent to the balance sheet date
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In January 2016, Ferd sold the business TeleComputing to the investment fund IK Investment Partners. The sale was finalised in March 2016.
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