Table 2 Taxable income and assesed taxes for joint-stock companies assesed according to sections 8-10 to 8-19 of the Taxation Act. 1997-2001. 1 000 NOK

2	Taxable income and assesed taxes for joint-stock companies assesed according to sections 8-10 to 8-19 of the Taxation Act. 1997-2001. 1 000 NOK

	1998		1999		2000		2001

	Number of companies with amount	Amount 1 000 NOK	Number of companies with amount	Amount 1 000 NOK	Number of companies with amount	Amount 1 000 NOK	Number of companies with amount	Amount 1 000 NOK

Taxable income
Positive net financial income	186	385 862	164	437 279	206	709 427	204	599 962
Of this allowance for high equity	140	85 027	100	127 867	141	171 972	145	318 230
+ Taxable dividend income	35	123 594	33	88 221	25	137 840	33	216 142
+ Other taxable income	5	2 197	..	..	..	471	5	57 116
= Total taxable income	203	511 653	181	525 500	213	847 738	217	873 220

Assessed taxes
Community tax	203	143 261	181	147 138	213	237 364	217	244 499
+ Tonnage tax¹	368	83 300	329	77 583	286	138 722	271	136 003
= Total tax before deduction for taxes	472	226 560	425	224 721	417	376 086	405	380 502
Tax deduction for received dividend²	16	15 000	27	18 489	24	74 123	21	16 195
Total tax after tax dedection for received dividend	471	211 560	425	206 232	416	301 963	402	364 307

¹	Commencing from fiscal year 2000 the tonnage tax is reduced for those vessels that have an environmental declaration. For vessels the joint-stock companies owns directly, the environmental reduction represented NOK 4 718 737 in fiscal year 2001.
²	Including tax deduction for tax paid to foreign country from 2001. Tax deduction for tax paid to foreign country and tax deduction for divident are not deductable for tonnage tax.