Other non-current assets consist of financial investments of a long-term nature. The shares are presented at fair value with changes in value taken to comprehensive income. If the shares have decreased in value and the decline in value is significant or prolonged, the shares are written down in the income statement. This item also includes net pension plan assets in companies that have greater pension plan assets than pension liabilities. Other items are receivables due in more than one year’s time.
|Amounts in NOK million||2011||2010|
|Non interest-bearing derivatives||21||80|
|Receivables non interest-bearing||48||56|
|Total financial assets||910||870|
|Pension plan assets||49||125|
|Total other assets||959||995|