Joint parish councils, accounts, 2016

Joint Parish Council, capital accounts (NOK million)¹²
	NOK million				Change i percentage from previous year
	2013	2014	2015	2016	2013 - 2015	2015 - 2016
¹We have estimated figures for the Joint Parish Councils that have not submitted their annual reports
²Figures for the municipalities that have taken over the mangement of their cemetries are not included in this tabel. The figures for the following municipalities can be found from the municipality accounts (KOSTRA) ; Bø i Vesterålen, Froland, Gjesdal, Modum, Vennesla, Nessodden, Sola, Sandefjord, Skedsmo, Sandnes, Bæreum og Oslo.
Financial requirements	1 374	1 554	1 268	1 571	-7.7	23.9
Investment in capital assets	843	765	568	720	-32.6	26.8
Reimbursements, VAT not subject to compensastion etc	206	269	247	288	19.9	16.6
Interest paid	0	1	0	0	.	.
Instalments paid	1	57	19	393	.	.
Lending	108	248	224	19	.	.
Coverage of accumulated deficit	82	66	32	24	.	.
Allocated to investerings funds	133	147	176	127	32.3	-27.8
Total external finances	998	1 327	1 070	1 400	.	.
Use of loan	300	343	39	70	.	.
Sale of equipment, machinery and property	2	51	207	11	.	.
Reimbursements received	96	294	302	291	.	.
Grants for investments	599	609	503	647	-16.0	28.6
Instalments received from lending	0	29	18	381	.	2 016.7
Total financing	1 335	1 516	1 268	1 573	-5.0	24.1
Transferred from operational accounts	161	27	38	42	-76.4	10.5
Application of investment funds	157	143	144	113	-8.3	-21.5
Application of accumulated surplus	18	20	17	19	-5.6	11.8
Unallocated surplus/Uncovered	39	37	0	-2	.	.

Breadcrumbs