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Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Tax [Abstract] |
Specification of Income Tax | Specification of income tax:
(Dollars in thousands) |  | 2020 |  |  | 2019 |  |  | 2018
Income tax payable |  | $ | 587 |  |  | $ | 111 |  |  | $ | 74
Tax expenses related to previous year |  |  | 309 |  |  |  | 32 |  |  |  | 1
Change in deferred tax |  |  | 5 |  |  |  | (12 | ) |  |  | 8
Total income tax expense |  | $ | 900 |  |  | $ | 131 |  |  | $ | 83
Specification of Temporary Differences and Deferred Tax | Specification of temporary differences and deferred tax:
(Dollars in thousands) |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2018
Property, plant and equipment |  | $ | 2 |  |  | $ | (13 | ) |  | $ | (164 | )
Pensions |  |  | (612 | ) |  |  | (420 | ) |  |  | (539 | )
Total basis for deferred tax |  |  | (610 | ) |  |  | (432 | ) |  |  | (703 | )
Deferred tax liability(asset), net (1)(2) |  | $ | (140 | ) |  | $ | (102 | ) |  | $ | (155 | )
Deferred tax (asset), gross (3) |  |  | (161 | ) |  |  | (126 | ) |  |  | (155 | )
Deferred tax liability, gross (3) |  |  | 21 |  |  |  | 24 |  |  |  | - |
(1) | Due to materiality, recognized in prepaid expenses and not on a separate line in the statements of financial position.
(2) | The general income tax rate is reduced from 23% to 22%, effective from fiscal year 2019, and reduced from 24% to 23%, effective from fiscal year 2018.
(3) | Deferred tax liability is related to the subsidiary in Singapore and cannot be offset with the deferred tax asset related to the subsidiary in Norway.
Reconciliation of Effective Tax Rate | Reconciliation of effective tax rate:
(Dollars in thousands) |  | 2020 |  |  | 2019 |  |  | 2018
Profit/(loss) before income tax |  | $ | 267,181 |  |  | $ | 73,812 |  |  | $ | (46,845 | )
Expected income tax assessed at the tax rate for the Parent company (0%) |  |  | - |  |  |  | - |  |  |  | - |
Adjusted for tax effect of the following items: |  |  |  |  |  |  |  |  |  |  |  |
Income in subsidiary, subject to income tax |  |  | 900 |  |  |  | 131 |  |  |  | 83 |
Total income tax expense |  | $ | 900 |  |  | $ | 131 |  |  | $ | 83 |

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