– gains/(losses) on investments in equity instruments
– actuarial gain/(loss) relating to post-employment benefits
For the entities operating in Poland, the current and deferred portion of income tax was calculated at the rate of 19% of taxable income.
In the case of Norwegian subsidiary LOTOS Exploration and Production Norge AS, the marginal tax rate is 78% of the tax base. LOTOS Exploration and Production Norge AS’s activities are subject to taxation under two parallel tax systems: the corporate income tax system (22% tax rate) and the petroleum tax system (additional tax rate of 56%).
In the case of Lithuanian subsidiaries (AB LOTOS Geonafta Group), the current and deferred portion of income tax was calculated at the rate of 15%.