Data for research

Obtaining accounting data


you have a need for data on enterprises’ financial overviews and analyses? Below is a list of the variables from non-financial limited companies’ income statements and balance sheets that you can loan from Statistics Norway.

To request data, you need to complete the order form variable list for accounts (Excel) (in Norwegian only). You should then enclose this form with the application you send to Statistics Norway to obtain data.

Accounts data

The preliminary accounts figures are mainly based on the annual reports, which show the financial activities of an enterprise during the year. The purpose of annual reports is to provide useful and relevant information about an enterprise’s financial performance and financial position. All enterprises with an accounting obligation must submit their annual reports to the Register of Company Accounts in Brønnøysund.

The final accounts figures are mainly based on the Income Statement (Næringsoppgaven), which provides the tax authorities with details of income and costs, and is an appendix to the tax return in the assessment of limited companies’ taxes. Limited companies and other enterprises that prepare annual accounts pursuant to the Norwegian Accounting Act must use Income Statement 2 (Næringsoppgave 2). The Income Statement contains company accounts, not consolidated accounts for the group.

Note that the scope and variables differ for the two data sources.

Definition and documentation of variables

The variable list contains links to definitions of variables and code lists for the relevant variables. Additional documentation, such as sources of errors and statistical sources, can be found in About the statistics.

Data in other areas

You can also obtain various data sets with variables in other areas. Remember to submit all of the variable lists you have filled in as an appendix to the application for the loan of data.