The Authority found that Redningsselskapet keeps separate accounts for its tasks performed on behalf of the Norwegian State and for its commercial activities. Furthermore, the fixed and variable costs are allocated to the relevant activities to prevent any cross-subsidisation. The financing of Redningsselskapet is thus not in violation of the EEA rules on state aid. The Authority also concluded that the exemption from payment of VAT does not amount to a selective advantage to Redningsselskapet as such an exemption in principle also is open to other companies.