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Accounting data for foundations
Accounting data for foundations provide us with an overview of enterprise-economic magnitudes, capital strength and liquidity for all foundations combined, and for non-profit foundations.
Selected figures from this statistics
- Accounting figures for non-financial foundationsDownload table as ...Accounting figures for non-financial foundations
All foundations Non-profit foundations NOK million Per cent / Percentage points NOK million Per cent / Percentage points 2022 2023 2022 - 2023 2022 2023 2022 - 2023 Income statement Operating income (NOK million) 59 024 67 236 13.9 37 454 31 542 -15.8 Operating profit (NOK million) 264 5 350 1 926.5 347 268 -22.8 Net profit (NOK million) 3 548 14 212 300.6 610 956 56.7 Balance sheet Fixed assets (NOK million) 128 671 133 377 3.7 24 012 19 463 -18.9 Current assets 103 859 119 063 14.6 22 326 20 701 -7.3 Equity (NOK million) 187 511 200 919 7.2 26 565 22 677 -14.6 Liabilities (NOK million) 45 019 51 521 14.4 19 773 17 487 -11.6 Key figures Equity ratio (per cent) 80.6 79.6 -1.0 57.3 56.5 -0.8 Current ratio (per cent) 5.06 5.01 -0.05 2.07 2.05 -0.02 Number of enterprises 6 177 6 077 -100 1 782 1 443 -339 Explanation of symbolsDownload table as ... - Accounting figures for non-financial foundations. NOK millionDownload table as ...Accounting figures for non-financial foundations. NOK million
2021 2022 2023 Income statement Operating income (NOK million) 60 472 59 024 67 236 Operating expences (NOK million) 52 934 58 760 61 887 Payroll expences (NOK million) 20 730 21 750 21 906 Operating profit (NOK million) 7 538 264 5 350 Financial items, net (NOK million) 6 385 3 653 9 211 Profit before tax (NOK million) 13 922 3 917 14 561 Net profit (NOK million) 13 799 3 548 14 212 Balance sheet Fixed assets (NOK million) 119 459 128 671 133 377 Intangible fixed assets (NOK million) 482 345 431 Tangible fixed assets 40 034 41 340 41 947 Financial fixed assets 78 943 86 986 90 999 Current assets 101 115 103 859 119 063 Inventories (NOK million) 282 292 278 Debts (NOK million) 6 090 7 719 8 593 Securities and other financial current assets (NOK million) 64 736 64 839 77 724 Cash and bank deposits (NOK million) 30 007 31 009 32 468 Total assets (NOK million) 220 574 232 530 252 440 Equity 177 170 187 511 200 919 Liabilities (NOK million) 43 404 45 019 51 521 Provisions (NOK million) 2 201 2 032 2 006 Long-term liabilities (NOK million) 22 458 22 459 25 765 Short-term liabilities (NOK million) 18 745 20 528 23 750 Equities and liabilities (NOK million) 220 574 232 530 252 440 Key figures Equity ratio (per cent) 80.3 80.6 79.6 Current ratio (per cent) 5.39 5.06 5.01 Number of enterprises 6 257 6 177 6 077 Explanation of symbolsDownload table as ... - Accounting figures for non-financial foundations. Non-profit foundations. NOK millionDownload table as ...Accounting figures for non-financial foundations. Non-profit foundations. NOK million
2021 2022 2023 Income statement Operating income (NOK million) 35 164 37 454 31 542 Operating expences (NOK million) 33 852 37 106 31 274 Payroll expences (NOK million) 15 564 16 317 10 778 Operating profit (NOK million) 1 312 347 268 Financial items, net (NOK million) 621 230 726 Profit before tax (NOK million) 1 933 578 993 Net profit (NOK million) 1 925 610 956 Balance sheet Fixed assets (NOK million) 23 882 24 012 19 463 Intangible fixed assets (NOK million) 255 294 217 Tangible fixed assets 17 624 17 587 13 510 Financial fixed assets 6 003 6 131 5 736 Current assets 22 002 22 326 20 701 Inventories (NOK million) 164 167 136 Debts (NOK million) 3 560 4 198 3 844 Securities and other financial current assets (NOK million) 7 367 6 486 6 468 Cash and bank deposits (NOK million) 10 912 11 476 10 254 Total assets (NOK million) 45 884 46 338 40 164 Equity 26 597 26 565 22 677 Liabilities (NOK million) 19 287 19 773 17 487 Provisions (NOK million) 1 294 1 084 596 Long-term liabilities (NOK million) 8 048 7 915 6 812 Short-term liabilities (NOK million) 9 946 10 775 10 079 Equities and liabilities (NOK million) 45 884 46 338 40 164 Key figures Equity ratio (per cent) 58.0 57.3 56.5 Current ratio (per cent) 2.21 2.07 2.05 Number of enterprises 1 821 1 782 1 443 Explanation of symbolsDownload table as ...
About the statistics
The information under «About the statistics» was last updated 20 March 2025.
Operating income and operating expenses
Operating income and operating expenses are ordinary incomes and expenses except financial ones. Operating income is divided into sales revenues and other operating income. Regarding non-profit foundations, membership fees, contributions, donations and raised funds are also components of operating income. Operating expenses consist of used raw materials and consumables, changes in inventories, costs of asset acquisition, costs arising from the organisation’s objectives, wages and administrative expenses, depreciation and write-downs of fixed assets, and other operating expense. Ordinary depreciation concerns systematic depreciation of tangible fixed assets and intangible assets which deteriorate because of age and the like.
Financial income and financial expenses
Financial income and financial expenses are ordinary revenues and expenses relating to investments, securities, debtors and debts.
Taxes
Taxes represent taxes related to the accounting result, and consist of taxes payable, expected reimbursement claims from owners and changes in deferred taxes. Taxes are divided into taxes connected with ordinary result and tax expense connected with extraordinary items.
Fixed assets
Fixed assets mainly cover assets which are included in the foundations’ long-term value creation and which are intended for permanent use or ownership, and debtors and securities which are scheduled for repayment later than one year after the time of settlement. They include tangible fixed assets such as property, intangible assets such as research and development, and long-term investments.
Current assets
Current assets are assets which are connected with the foundations’ sale of goods and services, or which are expected to have a functional period of less than one year in operation. They are made up of cash and shot-term investments, debtors and inventories. Debtors are current assets if it has been agreed or scheduled that they will be repaid within one year after the end of the financial year.
Equity
Equity (net assets) is defined as the share of total assets belonging to the foundation, and is total assets minus liabilities.
Liabilities
Liabilities consist of all obligations which may restrict the foundation’s use of its resources in the future. Liabilities are composed of provisions for liabilities and charges, other long-term liabilities, and short-term liabilities. Long-term liabilities are legal or financial obligations not meant to be redeemed in the next accounting period, and are unrelated to the foundation’s short-term sales of goods and services. Short term liabilities are liabilities falling due for payment within one year from the time of settlement, or liabilities directly related to the foundation’s short-term sales of goods and services.
Key figures
The key figures provide information about the foundations’ capital strength and liquidity. Equity ratio expresses the capital strength of the foundation, i.e. its ability to withstand setbacks and losses. Current ratio is an indicator of the foundation’s ability to pay debt. Since current ratio is only measured at balance-sheet date, it has limited information about the current ability to pay debt.
Industrial classification is in accordance with the revised Norwegian Standard Industrial Classification (SIC 2007) based on the EU industrial classification NACE Rev. 2. Foundations operating in several fields are mainly grouped by the activity which contributes the most to the foundation’s overall added value.
Sector classification follows the standard Institutional Sector 2012.
Non-profit foundations may also be classified according to sphere of activity by the use of International Classification for Non-Profit Organizations (ICNPO codes.). The table below shows the ICNPO-categories:
ICNPO-activity classification | |||
International standard | Norwegian version | ||
ICNPO-nr. |
| ICNPO-nr. |
|
1. | Culture and recreation | 1. | Culture and recreation |
1 100 | Culture and arts | 1 100 | Culture and arts |
1 200 | Sports | 1 200 | Sports |
1 300 | Other recreation and social clubs | 1 300 | Other recreation and social clubs |
2. | Education and research | 2. | Education and research |
2 100 | Primary and secondary education | 2 100 | Primary and secondary education |
2 200 | Higher education | 2 200 | Higher education |
2 300 | Other education | 2 300 | Other education |
2 400 | Research | 2 400 | Research |
3. | Health | 3. | Health |
3 100 | Hospitals and rehabilitation | 3 900 | Hospitals, rehabilitation, mental health and crisis intervention and other health services |
3 300 | Mental health and crisis intervention | ||
3 400 | Other health services | ||
3 200 | Nursing homes | 3 200 | Nursing homes |
4. | Social services | 4. | Social services |
4 100 | Social services | 4 000 | Social services including emergency, relief, income support and maintenance - of this kindergartens - of this child welfare - of this substance abuse related services |
4 200 | Emergency and relief | ||
4 300 | Income support and maintenance | ||
5. | Environment | 5. | Environment |
5 100 | Environment | 5 000 | Environment and animal protection |
5 200 | Animal protection | ||
6. | Development and housing | 6. | Development and housing |
6 100 | Economic, social and community development | 6 100 | Economic, social and community development |
6 200 | Housing | 6 200 | Housing |
6 300 | Employment and training |
|
|
7. | Law, advocacy and politics | 7. | Law, advocacy and politics |
7 100 | Civil and advocacy organisations | 7 900 | Civil and advocacy organisations and law and legal services |
7 200 | Law and legal services | ||
7 300 | Political organisations | 7 300 | Political organisations |
8. | Philanthropic intermediaries and voluntarism promotion | 8. | Volunteer centres |
8 100 | Grant making foundations |
| In progress |
8 200 | Other philanthropic intermediaries and voluntarism promotion | 8 200 | Volunteer centres |
9. | International | 9. | International organisations |
9 100 | International activities | 9 100 | International organisations |
10. | Religion | 10. | Religion |
10 100 | Religious congregations and associations | 10 100 | Religious congregations and associations |
11. | Business and professional associations, unions | 11. | Business and professional associations, unions |
11 100 | Business associations | 11 100 | Business associations |
11 200 | Professional associations | 11 200 | Professional associations |
11 300 | Labour unions | 11 300 | Labour unions |
12. | Not elsewhere classified | 12. | Not elsewhere classified |
12 100 | Not elsewhere classified | 12 100 | Not icluded |
Name: Accounting data for foundations.
Topic: Business & technology.
Division for Accounting Statistics and Business Register.
National level.
Frequency: Annually.
Timeliness: The statistics are published 10 months after the end of the fiscal year.
Not relevant
Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.
Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.
The purpose of accounting statistics for foundations is to obtain information for economic overviews and analyses to be used in research and national accounts. The statistics provide a basis for the comparison of foundations, including non-profit foundations, classified according to ICNPO codes, over time. For further information on ICNPO, see item 4.2.
The major users of the statistics are the Ministry of Culture, the National Account’s satellite accounts on non-financial foundations, voluntary organisations, and research foundations.
No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 08 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.
Not relevant
The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).
The data are collected from the Register of Company Accounts in Brønnøysund.
Not relevant
The statistics cover all foundations which are required to submit annual reports, and which have submitted annual reports when Statistics Norway collects the data. Only non-financial foundations are included in the statistics. Annual reports having serious flaws either in profit and loss account or the balance sheet are not included in the statistics. Annual reports for companies which are winding up are omitted, since the reports are not prepared under the going concern assumption and can consequently not be compared with other accounts.
A foundation is created when, by a will, an endowment, or other legal disposition, an asset is made available for a certain social, charitable, economic, educational, humanitarian, or other purpose. Privately established autonomous funds, bodies and legacies are also classified as foundations. Most foundations are not tax liable and do not therefore submit tax questionnaires on accounting. They are however obliged to submit annual reports, and do submit them to Brønnøysund.
The foundations’ financial situation, found in profit and loss account and the balance sheet, will be presented, their solidity and liquidity elucidated.
Census.
The Register of Companies in Brønnøysund prepares the annual reports before electronically submitting them to Statistics Norway. All the data being obtained from the Register of Companies in Brønnøysund, foundations have no response burden with regard to accounting statistics for foundations.
The Register of Companies in Brønnøysund and Statistics Norway check the annual reports manually and mechanically to ensure that the information is correctly recorded. More checks are carried out to make sure that there is consistency between some accounts in profit and loss account and the balance sheet.
The statistics are estimated by adding up a certain account, e.g. debtors, for all the units in the statistics.
Not relevant
Employees of Statistics Norway have a duty of confidentiality.
Statistics Norway does not publish figures if there is a risk of the respondent’s contribution being identified. This means that, as a general rule, figures are not published if fewer than three units form the basis of a cell in a table or if the contribution of one or two respondents constitutes a very large part of the cell total.
Statistics Norway can make exceptions to the general rule if deemed necessary to meet the requirements of the EEA agreement, if the respondent is a public authority, if the respondent has consented to this, or when the information disclosed is openly accessible to the public.
More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.
The total amounts in the statistics are comparable from 2008.
Errors can arise when the data are being registered or processed at Statistics Norway or at the Register of Accounts in Brønnøysund.
The degree of specification in the profit and loss accounts and the balance sheets varies from annual report to annual report. Although a standard chart of accounts specifying items is established by accounting legislation, different items may nevertheless be combined, if a more clearly set out annual report may result from that. In addition to that heterogeneity in the data, the contents of particular items may vary according to the activity to which the foundation belongs.
As regards the foundations which do not follow calendar year, it is the account closed in the calendar year which is covered by the statistics.
Not all annual reports are available when the statistics are produced. Therefore, the data are incomplete.
The statistics are based on census and do not therefore have uncertainties concerning sampling variance and non-response, with which sample surveys are encumbered.
The statistics are among other things based on information from registers at a given point in time, while both administrative and statistical registers are continually updated and are consequently changed when the statistics are being produced.
A revision is a planned change to figures that have already been published, for example when releasing final figures as a follow-up to published preliminary figures. See also Statistics Norway’s principles for revisions.