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Local government finances
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Municipal accounts
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13544: Financial key figures, accounts for municipalities and their consolidated accounts, by accounting concept and 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
Sum (NOK 1000):
NOK 1000
Reference time
Sum (NOK 1000):
31.12
Source
Statistics Norway
Database
External PROD
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contents
Definition (Kostra). Sum (NOK 1000)
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1
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1
Sum (NOK 1000)
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year
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of total
4
2023
2022
2021
2020
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accounting concept
Klass subset
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Beginning of word
Field for searching for a specific value in the list box. This is examples of values you can search for.Accumulated operating result , Accumulated capital result , Other operating revenues exclusive VAT compensation ,
wave temp fix..
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73
Accumulated operating result
Accumulated capital result
Other operating revenues exclusive VAT compensation
Other sale revenues in capital accounts
Other government grants
Working capital ex. pension premium deviaton
Net instalments in operational accounts
Interest-only loans in credit institutions where the principal falls due after the next financial year.
Interest-only loans in credit institutions where the principal falls due in the next financial year.
Deposition to restricted funds, net
Investment funds and capital surplus
Depreciation (O)
Use of and allocation to funds, operational- and capital accounts
Applied loans
Gross operating revenues
Gross operating result
Gross operating expenditure
Gross operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales
Gross operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales, exclusive VAT-compensation
Gross investment expenditures
Application of previous years' accounting underspending and unallocated amount/Allocated to retained profits and coverage of accumulated deficit
General funds (M)
Self financing of investments
Property tax
Property tax, hydropower plant
Property tax, wind farms
Property tax, petroleum facilities
Property tax, other property
Property tax, dwellings and recreational properties
Property tax, commercial properties etc.
Free equity operational account
Unrestricted revenues
VAT compensation in operational accounts
VAT compensation in capital accounts
Total adjusted gross operating expenditure
Long term debt
Long-term liabilities ex. pension premium deviaton
No dept-financed licquid capital
Wages and salaries exclusive sick pay reimbursement
Dept to credit institutions with repayment profile
Loans in credit institutions with certificate terms – with a maturity of up to 12 months.
Deficit of the year in operational accounts (M)
Natural resource tax
Net operating result
Total net operating expenditure
Net financial expenditures in operational accounts (D)
Net operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales
Net loan debt
Bonds
Bonds with due date next fiscal year
Transferred from operational accounts (C),(M)
Result before loan and allocations
Pension obligations
Block grants
Reimbursement and grants, including interest received and dividends and other distributed income
Net interest expenditures
Net interest expenditures
Disposal of fixed assets (in capital accounts)
Disposal of real-estate (C)
Shares and units (net)
Revenues from sales and hiring
Commercial papers
Commercial papers
Income and capital taxes including taxes on natural resources
Net loss/profit on financial assets (current asset)
Contribution, reimbursement and property sale revenues
Dividends and other distributed income
Bonds with due date after next fiscal year
Bonds with due date next fiscal year
Lending, net in operational accounts
Lending (net) in capital accounts
Annual accumulated surplus/deficit in operational acounts
Capital account distributed uncovered loss
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region
Codelist for KOSTRA-kommuner med tilhørende regionsgrupperinger
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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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2
Municipality/county authority accounts
Municipality/county authorities consolidated accounts
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Footnotes
The table is a summary of the municipality’s financial accounts and their consolidated financial accounts. Including the accounts of the municipality's own units with separate accounts (KF), municipality collaborations and municipal inter-authority companies (IKS) that is wholly owned by the municipality.
The figures are calculated in NOK 1000.
From year 2023 on, you will find firugres for the variable 'Property tax, other property' in table 12843 Property tax.
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>
region
See list over changes in regional classifications (in Norwegian).
Tables that use the new regional division also for the years before 2024.