Annual report 2008 - Comrod

CONT. NOTE 26 FINANCIAL INSTRUMENTSSensitivity analysisCurrent receivables and payables.The table below give the group exposure for the main foreign currencies, USD and EUR, given that other variables are left unchanged,and based on the balances 31.12. It is the net impact of derivatives related to trade and other current receivables and trade and othercurrent payables. The table give the impact on Profit before tax and on equity of a change in USD and EUR respectively.Percentagechange in Impact on Impact onExposure (full year effect) (NOK 1000) of exchange rates Profit before tax equity 31.12Currency - USD/NOK 2008 -20% (7 191) 0+20% 7 191 02007 -10% (1 971) 0+10% 1 971 0Currency - EURO/NOK 1) 2008 -20% 7 023 0+20% (7 023) 02007 -5% (168) 0+5% 168 01)Net investment is not included in the figures above.Interest ratesThe table below gives the exposure (full year effect) (in NOK 1000) of interest rate changes of the net interest bearing debt of thegroup:Change in Impact on Impact onExposure (full year effect) (NOK 1000) of base points Profit before tax equity 31.122008 -100 941 0+100 (941) 02007 -100 1 047 0+100 (1 047) 0NOTE 27 SHARE BASED PAYMENT PLANS(NOK 1 000) The expence regognised for employee services received during the year 2008 2007Expense for equity settled share based payment transactions 306 403Expense for cash settled share based payment transactions 0 0Total 306 40362 Comrod Communication Group Annual report 2008