Municipal accounts

The 3 steps are Choose table, Choose variable and Show result. You are currently at Choose variables

12177: Financial balance sheet summary, by capital (M) 2015 - 2019

About table

About the statistics

Contact

Anne Brit Thorud, Statistics Norway

+47 409 02 659

ath@ssb.no

Updated

2024-03-15 08:00

Unit

Sum (NOK 1000):: NOK 1000

Reference time

Sum (NOK 1000):: 31.12

Source

Statistics Norway

Database

External PROD

Now you have come to the page, Choose variable. This page give you the oportunity to select which variables and values you want to display in your result of the table. A variable is a property of a statistical unit. The page is divided into several boxes, one for each variable, where you can select values by click to highlight one or more values. It always starts with the statistics variable which is the main value counted in the table.

Navigating with keyboard and screenreader. Select multiple object in row: SHIFT+arrow down/up. To select a single value in the listbox: Windows:Hold Ctrl + arrow down. Then release Ctrl and press space. Repeat. Mac:CMD+arrow down/up. Then release CMD and press spacebar. Repeat. (Works only in Chrome, not in Safari). To exit listbox with values selected, press TAB-key.

contents

Mandatory

Selected 1 of total 1

year

Mandatory

Selected 1 of total 5

region

Mandatory

capital

Mandatory

Beginning of word

Field for searching for a specific value in the list box. This is examples of values you can search for.KG22 Fixed assets , 27 Land, buildings and other real property , 24 Equipment, machinery, motor vehicles ,

Selected 0 of total 55

Number of selected data cells are:

(maximum number allowed is 300 000)

Number of selected cells exceeds the maximum allowed 300 000

Footnotes

The table shows a summary report of the municipalities assets, equities and liabilities. The figures are calculated in NOK 1000.

The figures are derived from reported balance sheets forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS).

The balance sheets for the municipal inter-authority companies (IKS) are calculated according to the ownership shares the participating municipalities owns. This information is collected from the company register at Brønnøysund.

The table comprises data from the previously terminated tables with the title (Municipality consolidated accounts).

Similar tables for the municipality excl. municipal corporations can be found in the following statistic bank 12179.

The consolidated internal outstanding claims and liabilities are represented as independent variables and are thus excluded from variables showing total sums.

The variables showing the difference between outstanding claims/liabilities between the municipalities and its corporations are shown below the table.

If the variables shows a difference equal to 0, it means that the outstanding claims /liabilities between the two is incorrectly reported, or that there is lack of reporting from either of the 2.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied.

region

See list over changes in regional classifications (in Norwegian).

Tables that use the new regional division also for the years before 2024.

KG22 Fixed assets
27 Land, buildings and other real property
24 Equipment, machinery, motor vehicles
22 Loans
23 Intercompany long-term receivables
21 Shares and units
20 Pension funds (M)
28 Intangible assets (A)
KG23 Current assets
13 Accounts receivables
14 Intercompany short-term receivables
19 Pension premium deviation (M)
18 Commercial papers
12 Certificates
11 Bonds
15 Derivatives
10 Bank deposits and cash
17 Merchandise (A)
KG24 Total assets
KG4 Equity capital
56 General funds (M)
51 Operating funds, restricted
53 Operating funds, unrestricted (M)
55 Investment funds, restricted (M)
5950 Surplus of the year (M)
5900 Deficit of the year in operational accounts (M)
5960 Surplus of the year in capital accounts (M)
5970 Deficit of the year in capital accounts (M)
5990 Capital funds (M)
581 Change in accounting principle affecting WC (operational account) (M)
580 Change in accounting principle affecting WC (capital account) (M)
KG25 Long-term liabilities
40 Pension obligations
41 Bonds
42 Bonds with due date next fiscal year
43 Commercial papers
45 Dept to credit institutions
47 Intercompany long-term liabilities
46 Provisions (A)
KG26 Short-term liabilities
31 Bank overdraft
32 Other short-term liabilities
33 Other intercompany short-term liabilities
34 Derivatives
39 Pension premium deviation (M)
KG27 Equity and liabilities
KG37 Memorandum accounts
9100 Unused loans (M)
9110 Unused intercompany loans (M)
9200 Other memorandum accounts (M)
9999 Offsetting entry for memorandum accounts (M)
KG33 Difference between interc. short-term receivables to own units with separat accounts and inter-authority companies, and own units with separat accounts and inter-authority companies intercompany short-term liabilities to county authority/municipality
KG34 Difference between interc. long-term receivables to own units with separat accounts and inter-authority companies and own units with separat accounts and inter-authority companies intercompany long-term liabilities to county authority/municipality
KG35 Difference between interc. short-term liabilities to own units with separat accounts and inter-authority companies and own units with separat accounts and inter-authority companies intercompany short-term receivables to county authority/municipality
KG36 Difference between interc. long-term liabilities to own units with separat accounts and inter-authority companies and own units with separat accounts and inter-authority companies intercompany long-term receivables to county authority/municipality