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Local government finances
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Municipal accounts
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13542: Selected key figures, municipality and consolidated accounts, by accounting scope (M) 2020 - 2023
About table
About the statistics
Contact
Anne Brit Thorud, Statistics Norway
+47 409 02 659
ath@ssb.no
Updated
2024-06-28 08:00
Unit
Unrestricted revenues per capita (NOK):
NOK
Net operating surplus as a percentage of gross operating revenues (per cent):
per cent
Annual accumulated surplus/deficit as a percentage of gross operating revenues (per cent):
per cent
Gross investment expenditures as a percentage of gross operating revenues (per cent):
per cent
Self-investment financing as a percentage of total gross investment expenditures (per cent):
per cent
Working capital ex. pension premium deviaton as a percentage of gross operating revenues (per cent):
per cent
Long-term liabilities ex. pension premium deviaton as a percentage of gross operating revenues (per cent):
per cent
Free equity operational account (per cent):
per cent
Reference time
Unrestricted revenues per capita (NOK):
31.12
Net operating surplus as a percentage of gross operating revenues (per cent):
31.12
Annual accumulated surplus/deficit as a percentage of gross operating revenues (per cent):
31.12
Gross investment expenditures as a percentage of gross operating revenues (per cent):
31.12
Self-investment financing as a percentage of total gross investment expenditures (per cent):
31.12
Working capital ex. pension premium deviaton as a percentage of gross operating revenues (per cent):
31.12
Long-term liabilities ex. pension premium deviaton as a percentage of gross operating revenues (per cent):
31.12
Free equity operational account (per cent):
31.12
Source
Statistics Norway
Database
External PROD
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contents
Definition (Kostra). Unrestricted revenues per capita (NOK)
Definition (Kostra). Net operating surplus as a percentage of gross operating revenues (per cent)
Definition (Kostra). Annual accumulated surplus/deficit as a percentage of gross operating revenues (per cent)
Definition (Kostra). Gross investment expenditures as a percentage of gross operating revenues (per cent)
Definition (Kostra). Self-investment financing as a percentage of total gross investment expenditures (per cent)
Definition (Kostra). Working capital ex. pension premium deviaton as a percentage of gross operating revenues (per cent)
Definition (Kostra). Long-term liabilities ex. pension premium deviaton as a percentage of gross operating revenues (per cent)
Definition (Kostra). Free equity operational account (per cent)
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Mandatory
Selected
1
of total
8
Unrestricted revenues per capita (NOK)
Net operating surplus as a percentage of gross operating revenues (per cent)
Annual accumulated surplus/deficit as a percentage of gross operating revenues (per cent)
Gross investment expenditures as a percentage of gross operating revenues (per cent)
Self-investment financing as a percentage of total gross investment expenditures (per cent)
Working capital ex. pension premium deviaton as a percentage of gross operating revenues (per cent)
Long-term liabilities ex. pension premium deviaton as a percentage of gross operating revenues (per cent)
Free equity operational account (per cent)
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year
Mandatory
Selected
1
of total
4
2023
2022
2021
2020
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region
Codelist for KOSTRA-kommuner med tilhørende regionsgrupperinger
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Mandatory
--- Select classification ---
Codelist for KOSTRA-kommuner med tilhørende regionsgrupperinger
Subset for Municipalities 2024- (without aggregated regions)
Subset for Municipalities 2020-2023 (without aggregated regions)
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accounting scope
Codelist for accounting scope in KOSTRA
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Mandatory
Selected
0
of total
2
Municipality/county authority accounts
Municipality/county authorities consolidated accounts
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(maximum number allowed is 300 000)
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Footnotes
The table contains eight selected key figures that gives a summary of municipalities and for municipal consolidated finances.
The figures are calculated in NOK 1000.
Municipal accounts are derived from municipality reported accounting forms.
Consolidated accounts include all the accounts within the municipality as a legal entity. Municipal accounts, accounts from the municipality's own units with separate accounts, municipal collaborations and inter-authority companies that is wholly owned by the municipality.
region
See list over changes in regional classifications (in Norwegian).
Tables that use the new regional division also for the years before 2024.