OSLO (Reuters) - Aker BP (>> Aker BP ASA), the oil firm resulting from the merger of BP's (>> BP plc) Norwegian business and Det norske, posted forecast-beating fourth-quarter earnings due to a one-off $114-million income following a change in the company's pension scheme.

Adjusted earnings before interest, tax, depreciation and amortisation (EBITDA) was $485 million, beating a forecast for $354 million in a Reuters poll

Taxes for the quarter were $277 million, plunging the company's net earnings to a loss of $67 million, far below analysts' expectations of a $43 million profit.

The tax expense was primarily related to a change in deferred taxes, significantly impacted by a weaker crown currency against the U.S. dollar, and taxes generated by the pensions gain.

Aker BP repeated its outlook.

(Reporting by Gwladys Fouche, editing by Terje Solsvik)

Stocks treated in this article : Aker BP ASA, Statoil ASA, BP plc