Public sector

Local government owned rehabilitation enterprises, accounts (discontinued)2007-2011

This statistics has been discontinued.


About the statistics


Name and topic

Name: Local government owned rehabilitation enterprises, accounts (discontinued)
Topic: Public sector

Responsible division

Division for Public Finance

Definitions of the main concepts and variables

The Accounting Act of 17th June 1998 and the Norwegian Accounting Standard, NS 4102 govern income statement and the balance sheet.

Operating income and operating expenses, financial income and financial expenses etc is per definition in accordance with the Accounting Act. The balance sheet consists of assets (fixed assets and current assets), equity and liabilities.

The questionnaire does not include consolidated accounts.

Standard classifications

The corporations are classified in accordance with the institutional sector and industrial classification (NACE). The balance sheet is classified in accordance with the national accountings financial object grouping and with the grouping of debtors and creditors.

The following sectors are included in the statistics:
610 Public quasi-corporations
630 Public limited companies owned by the state
635 Public corporations incorporated by special legislation
660 Municipal quasi-corporations
680 Public limited companies owned by the municipalities

Business units or corporations that are basically operating general government activities are excluded in the statistics.

The industrial classification is from 2007and the is in line with the Norwegian Standard for Industrial Classification (SN2007) which is in conformity with the EC  industrial classification NACE Rev. 2.

Administrative information

Regional level


Frequency and timeliness

Accounting statistics for Public corporations 12 months
Accounting statistics for Local Government owned rehabilitation enterprises 12 months (No longer available with effect from 2012) 
Structural statistics for Public corporations 3 months

International reporting

As an integral part of the national accounts


Micro data are stored in an Oracle database together with the accounts for the private owned non-financial corporations. Published tables are stored as flat files.


Background and purpose

The purpose of the statistics is to collect and compile figures needed to present macroeconomic statistics and statistics about public corporations. This started in 1961 (NOS XII 185).

Users and applications

The major user of the statistics is the National Account Division at Statistics Norway, the public authorities and the general public.

Coherence with other statistics

The statistics is issued annually and the data produced for that year in question is provisional. Furthermore, the figures are included the national accounts and in the financial sector balance sheet.

Legal authority

Statistics act Sections 2-2 and 3-2.

EEA reference

Council Regulation (EC) No 2223/96 – on the European system of national and regional accounts in the Community amended by Articles of Regulation 448/98, 1500/2000, 2516/2000, 995/2001, 113/2002, 1267/2003, 1392/2007 and 715/2010.

Council Regulation (EC) No 3037/90 – on the statistical classification of economic activities in the European Community amended by Article of Regulation 761/93, 29/2002 and 1893/2006

Regulation (EC) No 177/2008 of The European Parliament and of the Council – on establishing a common framework for business registers for statistical purposes and repealing council Regulation No 2186/93

Council Regulation (EC) No 2223/96 – on the European system of national and regional accounts in the community amended by Articles of Regulation 448/98, 1500/2000, 2516/2000, 995/2001, 113/2002, 1267/2003, 1392/2007 and 715/2010

Commission Regulation (EC) No 264/2000 - on the implementation of Council Regulation No 2223/96 with respect to short-term public finance statistics



The population comprises all Norwegian companies defined as public non-financial corporations. Corporations which are General government are excluded since these are entered into the central government and/or the local government.

These are all market oriented non-financial corporations in which the central government or municipality/county municipality directly or indirectly owns more than 50 per cent of the shares.  These include all companies incorporated by special legislation market entities.

The statistic does not include the company consolidated account.

The accounting statistics comprises income statement, balance sheet and selected accounting key figures.

The structural business account takes into consideration the number of the enterprises, the geographical concentration, the industrial classification and the business organization form.

Data sources and sampling

The basis of the statistics is by accounting reports are obtained by the Tax questionnaire on accounting reported to the Directorate of Taxes. The statistics does not include the consolidated financial account.

With the effect from 2005, the statisticsNorwayhas obtained direct accounting information from the Central Register of Establishment of Enterprises when necessary.

By electronic reporting, the companies send a copy of the Tax questionnaire directly to Statistics Norway via IDUN (Informasjons- og DataUtveksling med Næringslivet).

Specifications of some selected items in the balance sheet are reported on an additional questionnaire. Accounting information for the Municipality Energy Supply corporations are collected from the "Economics and Technical report to the Norwegian Water Resources and Energy Directorate and Statistics Norway". Accounting information for smaller corporations are obtained directly from the Central Register of Establishments and Enterprises. Accounting information obtained by this method is less detailed than the Tax questionnaires on accounting.

Collection of data, editing and estimations

The Statistics Norway collects the Tax questionnaires on accounting on the companies when these are not available. The Tax questionnaires are sent out and are sent back when completed by the companies. This must be return within a stipulated deadline to the Statistics Norway.

The questionnaire is issued in connection with the deadline of providing the Tax questionnaire to the Norwegian Tax authority. The deadline for sending in the questionnaires to Statistics Norway is usually the last week in June.

The data are registered in a common accounting database at Statistics Norway that comprises both public and private non-financial corporations.

Control and revision are automatically built-in the accounting database at Statistics Norway This constitutes a control and revision of the balance sheet in accordance with the annual accounts and a macro control.


This is in accordance by Statistic Act § 2-6, information published may not be traced back or identified to any individual. This is to ensure that there is no direct disclosure about individual corporations to the general public.

Comparability over time and space

Changes in the accountancy and the company act, as well as the grouping of items in the Tax questionnaires causes deviation in time series.

Starting from 2005, Norwegian companies can opt for International Financial Report Standards (IFRS) in their annual accounting reports. This has affected the comparability of different companies applying different principles.

Accuracy and reliability

Sources of error and uncertainty

The major sources of error have usually been the inability of tracking the ongoing changes in the population. The population is established by an inspection of the share of public ownership in the various corporations as it is registered in the Central Register of Establishments and Enterprises. This register is updated continuously on the basis of newly established corporations or annual company accounts.

The degree of information provided in the annual accounts by various corporations differs. In addition the companies practices different accounting principles in the same questionnaires, and this inconsistency of practice generates problems for the statistics.

Changes in Statistics Norway's information about the ownership structure in the corporations have significantly affected the changes in the total number of public corporations. 

In some cases, whereby no accounting data are available, Tax questionnaires are re-constructed based upon data available from the previous years.

Variance: Not applicable
Bias: Not applicable
Non-response: Not very high

The population requires updating continuously. This is as the result of incorrect classification of sector or industrial classification which can affect the result statistics.