Municipal accounts

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13202: Financial balance sheet summary, by capital (M) 2020 - 2023

Anne Brit Thorud, Statistics Norway
+47 409 02 659
2024-06-28 08:00
Sum (NOK 1000):
NOK 1000
Sum (NOK 1000):
31.12
Statistics Norway
External PROD
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Mandatory
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There is a break in the timeseries for the KOSTRA-group-municipalities between 2019 and 2020, due to altered grouping concerning the three different dimensions population, restricted costs and unrestricted disposable income per capita. For further information of the groups, see code-lists for KOSTRA - groups in 2019 and 2020.
The table gives a summary of the relevant accounting classifications in relation to the population.

Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The figures are derived from reported accounting forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS) where the municipality is a participant.

The operational accounts for the municipal inter-authority companies (IKS) are calculated according to the shares owned by the participating county authorities.

The figures on income and capital taxes for Oslo embrace both municipal and county authority tax revenues. The municipal income and capital taxes amounted to NOK 22 488 million in 2015, NOK 25 522 million in 2016, NOK 27 403 million in 2017, NOK 28 170 million in 2018, NOK 29 417 million in 2019, NOK 29 486 million in 2020, NOK 34 895 million in 2021, NOK 41 207 million in 2022 and NOK 38 430 million in 2023.

The figures on block grants for Oslo embrace both municipal and county authority block grants. The municipal block grants amounted to NOK 9 248 million in 2015, NOK 8 649 million in 2016, NOK 8 647 million in 2017, NOK 9 053 million in 2018, NOK 9 477 million in 2019, NOK 11 278 million in 2020, NOK 10 490 million in 2021, NOK 6 555 million in 2022 and NOK 9 773 million in 2023. br>
Detailed accounting figures, operational accounts divided in functions.

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.
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).

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.