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04937: A1. Consolidated accounts - Financial key figures and administration, management and joint expences - key figures (M) (closed series) 2001 - 2016

Agim Shabani, Statistics Norway
+47 40 90 24 69
2018-03-24 08:00
Gross operating surplus as a percentage of gross operating revenues, consolidated accounts:
Per cent
Net operating surplus as a percentage of gross operating revenues, consolidated accounts:
Per cent
Surplus before loan and allocations as a percentage of gross operating revenues, consolidated accounts:
Per cent
Net finance and repayment expenditures as a percentage of gross operating revenues, consolidated accounts:
Per cent
Net repayment expenditures, as a percentage of gross operating revenues, consolidated accounts:
Per cent
Net finance as a percentage of gross operating revenues, consolidated accounts:
Per cent
- of this net loss/profit on financial assets (current asset) as a percentage of gross operating revenues, consolidated accounts:
Per cent
Annual accumulated surplus/deficit i operational acounts as a percentage of gross operating revenues, consolidated accounts:
Per cent
Annual unallocated surplus/uncovered in capital accounts as a percentage of gross operating revenues, consolidated accounts:
Per cent
Vat-compensation investments, as a percentage of gross operating revenues, consolidated accounts:
Per cent
Vat-compensation operations, as a percentage of gross operating revenues, consolidated accounts:
Per cent
Distributable reserve as a percentage of gross operating revenues, consolidated accounts:
Per cent
Accumulated deficit as a percentage of gross operating revenues, consolidated accounts:
Per cent
Working capital excl. pension premium deviation as a percentage of gross operating revenues, consolidated accounts:
Per cent
Net loan debt as a percentage of gross operating revenues:
Per cent
Long-term debt as a percentage of gross operating revenues, consolidated accounts:
Per cent
- of this pension obligations as a percentage of gross operating revenues, consolidated accounts:
Per cent
Certificate loans as a percentage of long term liabilities excl. pension obligations, consolidated accounts:
Per cent
Interest rate exposured debt as a percentage of gross operating revenues, consolidated municipal accounts:
Per cent
Interest rate exposured debt as a percentage of long-term debt excl. pension obligations, consolidated municipal accounts:
Per cent
Net interest rate exposure as a percentage of gross operating revenues, consolidated municipal accounts:
Per cent
Transferred from operational accounts as a percentage of gross capital expenditures, consolidated accounts:
Per cent
Contribution, reimbursement and property sale revenues as a percentage of gross capital expenditures, consolidated accounts:
Per cent
- of this sale of real estate, consolidated accounts:
Per cent
Investment funds and capital surplus as a percentage of gross capital expenditures, consolidated accounts:
Per cent
- of this deficit/surplus of the year in capital accounts, consolidated accounts:
Per cent
Applied loans as a percentage of gross capital expenditures, consolidated accounts:
Per cent
- of this shares and units, consolidated accounts:
Per cent
Income and capital taxes as a percentage of gross operating revenues, consolidated accounts:
Per cent
- of this taxes on natural resources as a percentage of gross operating revenues, consolidated accounts:
Per cent
Government subsidy as a percentage of gross operating revenues, consolidated accounts:
Per cent
Other government grants as a percentage of gross operating revenues, consolidated accounts:
Per cent
Property tax as a percentage of gross operating revenues, consolidated accounts:
Per cent
- of this: property tax on use of mills and factories, consolidated accounts:
Per cent
- of this: property tax on other real estate, consolidated accounts:
Per cent
Revenues from sales and hiring as a percentage of gross operating revenues, consolidated accounts:
Per cent
Other operating revenues as a percentage of total gross operating revenues, consolidated accounts:
Per cent
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales as a per cent of operating revenues:
Per cent
Gross operating expenditures per capita, consolidated accounts:
NOK
Adjusted gross operating expenditures per capita, consolidated accounts:
NOK
Net operating expenditures per capita, consolidated accounts:
NOK
Gross operating revenues per capita, consolidated accounts:
NOK
Net operating result per capita, consolidated accounts:
NOK
Unrestricted revenues per capita, consolidated accounts:
NOK
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalg, i kr. per innbygger:
NOK
Net loan debt per capita, consolidated accounts:
NOK
- here of pension obligations per capita, consolidated accounts:
NOK
Gross operating expenditures, administration and management, as a percentage of gross operating expenditure, consolidated accounts:
Per cent
- of this Gross operating expenditure management and regulation committee, as a percentage of total gross operating expenditure, consolidated accounts:
Per cent
- of this Gross operating expenditure, administration, as a percentage of total gross operating expenditure, consolidated accounts:
Per cent
Gross operating expenditures, kindergarten, as a percentage of gross operating expenditure, consolidated accounts:
Per cent
Gross operating expenditures, primary and lower secondary education, as a percentage of gross operating expenditure, consolidated accounts:
Per cent
Gross operating expenditure, health and care services as a percentage of total gross operating expenditure, consolidated accounts:
Per cent
Gross operating expenditures, municipal health services, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, social care, as a percentage of gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, social services, as a percentage of gross oprerating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, child welfare, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, water, wastewater and waste management, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, culture, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, church, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, transport and communication, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, public housing, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, business activities, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, fire and accident protection, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Gross operating expenditures, services other than ordinary municipal obligations, as a percentage of total gross operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, administration and management, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
- of this Net operating expenditures, management and regulation committee, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
- of this Net operating expenditures, administration, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, kindergarten, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, primary and lower secondary education, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditure, health and care services as a percentage of the total net operating expenditure, consolidated accounts:
Per cent
Net operating expenditures, municipal health services, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, social care, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, social services, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, child welfare, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, water, wastewater and waste management, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, culture, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, church, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, transport and communication, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, public housing, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, business activities, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, fire and accident protection, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Net operating expenditures, services other than ordinary municipal obligations, as a percentage of total net operating expenditures, consolidated accounts:
Per cent
Wages, management and regulation committee, as a percentage of total wage expenditures, consolidated accounts:
Per cent
- of this Wages, management and regulation committee, as a percentage of total wage expenditures, consolidated accounts:
Per cent
- of this Wages, administration, as a percentage of total wage expenditure, consolidated accounts:
Per cent
Wages, kindergarten, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, primary and lower secondary education, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, health and care services as a precentage of total wage expenditures, consolidated accounts:
Per cent
Wages, municipal health services, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, social care, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, social services, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, child welfare, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, water, wastewater and waste management, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, land use planning, cultural heritage, nature and local environment, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, culture, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, church, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, transport and communications, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, public housing, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, business activities, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, fire and accident protection, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, municipal inter-authority co-operation (§27-co-operation), as a percentage of total wage expenditures, consolidated accounts:
Per cent
Wages, services other than ordinary municipal obligations, as a percentage of total wage expenditures, consolidated accounts:
Per cent
Revenues from sales and hiring, administration and management, as a percentage of gross operating expenditures for the service, consolidated accounts:
Per cent
- of this Revenues from sales and hiring, management and regulation committee, as a percentage of gross operating expenditures for the service, consolidated accounts:
Per cent
- of this Revenues from sales and hiring, administration,, as a percentage of gross operating expenditures for the service, consolidated accounts:
Per cent
Revenues from sales and hiring, kindergarten, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, primary and lower secondary education, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, health and social services, as a percentage of gross operating expenditure for these services, consolidated accounts:
Per cent
Revenues from sales and hiring, municipal health service, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, social care, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, social services, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, child welfare, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, water, wastewater and waste mangagement, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, culture, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, church, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, transport and communications, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, public housing, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, business activities, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, fire and accident protection, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, municipal inter-authority co-operation (§27-co-operation), as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Revenues from sales and hiring, services other than ordinary municipal obligations, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
Per cent
Gross investment expenditures, administration and management, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
- of this Gross investment expenditures, management and regulation committee, as a percentage of total gross investment expenditures , consolidated accounts:
Per cent
Gross investment expenditures, administration, as a percentage of total gross investment expenditures, consolidated accounts:
NOK 1000
Gross investment expenditures, kindergarten, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, primary and lower secondary education, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditure, health and care services, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, municipal health service, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, social care, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, social services, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, child welfare, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, water, wastewater and waste mangagement, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total gross investment expenditures , consolidated accounts:
Per cent
Gross investment expenditures, culture, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, church, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, transport and communications, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, public housing, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, business activities, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, fire and accident protection, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross investment expenditures, services other than ordinary municipal obligations, as a percentage of total gross investment expenditures, consolidated accounts:
Per cent
Gross operating expenditures, administration and management, per capita, consolidated accounts:
NOK
Net operating expenditures, administration and management, per capita, consolidated accounts:
NOK
Wages, administration and management, per capita, consolidated accounts:
NOK
Gross operating expenditures, political managemnet and regulatory bodies per capita, consolidated accounts:
NOK
Gross operating expenditures, regulation and control per capita, consolidated accounts:
NOK
Gross operating expenditures, administration per capita, consolidated accounts:
NOK
Gross operating expenditures, administration expenses of managing property/property management, per capita, consolidated accounts:
NOK
Gross operating expenditures, administration buildings per capita, consolidated accounts:
NOK
Gross operating expenditures, pension premium deviation per capita, consolidated accounts:
NOK
Gross operating expenditure, pension, per capita, consolidated accounts:
NOK
Gross operating expenditure, premium fund, per capita, consolidated accounts:
NOK
Gross operating expenditures, various joint expenditures per capita, consolidated accounts:
NOK
Gross operating expenditures, internal sevice units per capita, consolidated accounts:
NOK
Gross operating surplus as a percentage of gross operating revenues, consolidated accounts:
1.1.
Net operating surplus as a percentage of gross operating revenues, consolidated accounts:
1.1.
Surplus before loan and allocations as a percentage of gross operating revenues, consolidated accounts:
1.1.
Net finance and repayment expenditures as a percentage of gross operating revenues, consolidated accounts:
1.1.
Net repayment expenditures, as a percentage of gross operating revenues, consolidated accounts:
1.1.
Net finance as a percentage of gross operating revenues, consolidated accounts:
1.1.
- of this net loss/profit on financial assets (current asset) as a percentage of gross operating revenues, consolidated accounts:
1.1.
Annual accumulated surplus/deficit i operational acounts as a percentage of gross operating revenues, consolidated accounts:
1.1.
Annual unallocated surplus/uncovered in capital accounts as a percentage of gross operating revenues, consolidated accounts:
1.1.
Vat-compensation investments, as a percentage of gross operating revenues, consolidated accounts:
1.1.
Vat-compensation operations, as a percentage of gross operating revenues, consolidated accounts:
1.1.
Distributable reserve as a percentage of gross operating revenues, consolidated accounts:
1.1.
Accumulated deficit as a percentage of gross operating revenues, consolidated accounts:
1.1.
Working capital excl. pension premium deviation as a percentage of gross operating revenues, consolidated accounts:
1.1.
Net loan debt as a percentage of gross operating revenues:
1.1.
Long-term debt as a percentage of gross operating revenues, consolidated accounts:
1.1.
- of this pension obligations as a percentage of gross operating revenues, consolidated accounts:
1.1.
Certificate loans as a percentage of long term liabilities excl. pension obligations, consolidated accounts:
1.1.
Interest rate exposured debt as a percentage of gross operating revenues, consolidated municipal accounts:
1.1.
Interest rate exposured debt as a percentage of long-term debt excl. pension obligations, consolidated municipal accounts:
1.1.
Net interest rate exposure as a percentage of gross operating revenues, consolidated municipal accounts:
1.1.
Transferred from operational accounts as a percentage of gross capital expenditures, consolidated accounts:
1.1.
Contribution, reimbursement and property sale revenues as a percentage of gross capital expenditures, consolidated accounts:
1.1.
- of this sale of real estate, consolidated accounts:
1.1.
Investment funds and capital surplus as a percentage of gross capital expenditures, consolidated accounts:
1.1.
- of this deficit/surplus of the year in capital accounts, consolidated accounts:
1.1.
Applied loans as a percentage of gross capital expenditures, consolidated accounts:
1.1.
- of this shares and units, consolidated accounts:
1.1.
Income and capital taxes as a percentage of gross operating revenues, consolidated accounts:
1.1.
- of this taxes on natural resources as a percentage of gross operating revenues, consolidated accounts:
1.1.
Government subsidy as a percentage of gross operating revenues, consolidated accounts:
1.1.
Other government grants as a percentage of gross operating revenues, consolidated accounts:
1.1.
Property tax as a percentage of gross operating revenues, consolidated accounts:
1.1.
- of this: property tax on use of mills and factories, consolidated accounts:
1.1.
- of this: property tax on other real estate, consolidated accounts:
1.1.
Revenues from sales and hiring as a percentage of gross operating revenues, consolidated accounts:
1.1.
Other operating revenues as a percentage of total gross operating revenues, consolidated accounts:
1.1.
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales as a per cent of operating revenues:
1.1.
Gross operating expenditures per capita, consolidated accounts:
1.1.
Adjusted gross operating expenditures per capita, consolidated accounts:
1.1.
Net operating expenditures per capita, consolidated accounts:
1.1.
Gross operating revenues per capita, consolidated accounts:
1.1.
Net operating result per capita, consolidated accounts:
1.1.
Unrestricted revenues per capita, consolidated accounts:
1.1.
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalg, i kr. per innbygger:
1.1.
Net loan debt per capita, consolidated accounts:
1.1.
- here of pension obligations per capita, consolidated accounts:
1.1.
Gross operating expenditures, administration and management, as a percentage of gross operating expenditure, consolidated accounts:
1.1.
- of this Gross operating expenditure management and regulation committee, as a percentage of total gross operating expenditure, consolidated accounts:
1.1.
- of this Gross operating expenditure, administration, as a percentage of total gross operating expenditure, consolidated accounts:
1.1.
Gross operating expenditures, kindergarten, as a percentage of gross operating expenditure, consolidated accounts:
1.1.
Gross operating expenditures, primary and lower secondary education, as a percentage of gross operating expenditure, consolidated accounts:
1.1.
Gross operating expenditure, health and care services as a percentage of total gross operating expenditure, consolidated accounts:
1.1.
Gross operating expenditures, municipal health services, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, social care, as a percentage of gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, social services, as a percentage of gross oprerating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, child welfare, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, water, wastewater and waste management, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, culture, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, church, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, transport and communication, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, public housing, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, business activities, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, fire and accident protection, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures, services other than ordinary municipal obligations, as a percentage of total gross operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, administration and management, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
- of this Net operating expenditures, management and regulation committee, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
- of this Net operating expenditures, administration, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, kindergarten, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, primary and lower secondary education, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditure, health and care services as a percentage of the total net operating expenditure, consolidated accounts:
1.1.
Net operating expenditures, municipal health services, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, social care, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, social services, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, child welfare, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, water, wastewater and waste management, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, culture, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, church, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, transport and communication, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, public housing, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, business activities, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, fire and accident protection, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, services other than ordinary municipal obligations, as a percentage of total net operating expenditures, consolidated accounts:
1.1.
Wages, management and regulation committee, as a percentage of total wage expenditures, consolidated accounts:
1.1.
- of this Wages, management and regulation committee, as a percentage of total wage expenditures, consolidated accounts:
1.1.
- of this Wages, administration, as a percentage of total wage expenditure, consolidated accounts:
1.1.
Wages, kindergarten, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, primary and lower secondary education, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, health and care services as a precentage of total wage expenditures, consolidated accounts:
1.1.
Wages, municipal health services, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, social care, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, social services, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, child welfare, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, water, wastewater and waste management, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, land use planning, cultural heritage, nature and local environment, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, culture, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, church, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, transport and communications, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, public housing, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, business activities, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, fire and accident protection, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, municipal inter-authority co-operation (§27-co-operation), as a percentage of total wage expenditures, consolidated accounts:
1.1.
Wages, services other than ordinary municipal obligations, as a percentage of total wage expenditures, consolidated accounts:
1.1.
Revenues from sales and hiring, administration and management, as a percentage of gross operating expenditures for the service, consolidated accounts:
1.1.
- of this Revenues from sales and hiring, management and regulation committee, as a percentage of gross operating expenditures for the service, consolidated accounts:
1.1.
- of this Revenues from sales and hiring, administration,, as a percentage of gross operating expenditures for the service, consolidated accounts:
1.1.
Revenues from sales and hiring, kindergarten, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, primary and lower secondary education, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, health and social services, as a percentage of gross operating expenditure for these services, consolidated accounts:
1.1.
Revenues from sales and hiring, municipal health service, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, social care, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, social services, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, child welfare, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, water, wastewater and waste mangagement, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, culture, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, church, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, transport and communications, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, public housing, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, business activities, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, fire and accident protection, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, municipal inter-authority co-operation (§27-co-operation), as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Revenues from sales and hiring, services other than ordinary municipal obligations, as a percentage of gross operating expenditures for the sevice, consolidated accounts:
1.1.
Gross investment expenditures, administration and management, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
- of this Gross investment expenditures, management and regulation committee, as a percentage of total gross investment expenditures , consolidated accounts:
1.1.
Gross investment expenditures, administration, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, kindergarten, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, primary and lower secondary education, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditure, health and care services, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, municipal health service, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, social care, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, social services, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, child welfare, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, water, wastewater and waste mangagement, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, land use planning, cultural heritage, nature and local environment, as a percentage of total gross investment expenditures , consolidated accounts:
1.1.
Gross investment expenditures, culture, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, church, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, transport and communications, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, public housing, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, business activities, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, fire and accident protection, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, municipal inter-authority co-operation (§27-co-operation), as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, services other than ordinary municipal obligations, as a percentage of total gross investment expenditures, consolidated accounts:
1.1.
Gross operating expenditures, administration and management, per capita, consolidated accounts:
1.1.
Net operating expenditures, administration and management, per capita, consolidated accounts:
1.1.
Wages, administration and management, per capita, consolidated accounts:
1.1.
Gross operating expenditures, political managemnet and regulatory bodies per capita, consolidated accounts:
1.1.
Gross operating expenditures, regulation and control per capita, consolidated accounts:
1.1.
Gross operating expenditures, administration per capita, consolidated accounts:
1.1.
Gross operating expenditures, administration expenses of managing property/property management, per capita, consolidated accounts:
1.1.
Gross operating expenditures, administration buildings per capita, consolidated accounts:
1.1.
Gross operating expenditures, pension premium deviation per capita, consolidated accounts:
1.1.
Gross operating expenditure, pension, per capita, consolidated accounts:
1.1.
Gross operating expenditure, premium fund, per capita, consolidated accounts:
1.1.
Gross operating expenditures, various joint expenditures per capita, consolidated accounts:
1.1.
Gross operating expenditures, internal sevice units per capita, consolidated accounts:
1.1.
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Definisjoner av variabler og verdier

A general compensation arrangement for value added tax was introduced on 1 January 2004. This may lead to a break in the times series from 2003 to 2004 for a number of accounting categories. The arrangement could also lead to a decline in total net operating expenditure, net operating expenditure in the various service areas, total adjusted gross operating expenditure, adjusted gross operating expenditure in the various service areas and gross operating expenditure in the various service areas or an increase in gross operating revenues in the various service areas. [See list over changes in regional classifications](https://www.ssb.no/offentlig-sektor/kommunekatalog/endringer-i-de-regionale-inndelingene) (in Norwegian).

region

1103 Stavanger

1 January 2020 the municipalities 1141 Finnøy and 1142 Rennesøy were incorporated in 1103 Stavanger.

contents

Gross operating surplus as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at variabelverdiene vil bli lavere.

Net operating surplus as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien da brutto driftsinntekter isolert sett vil bli lavere. I de fleste tilfeller vil også dette isolert sett medføre lavere indikatorverdi.

Surplus before loan and allocations as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien da brutto driftsinntekter isolert sett vil bli lavere. Definisjonen av begrepet er endret til publiseringen 15.06.2010. Endringen gjelder for hele tidsserien av begrepet i Kostra. Endringen består i at definisjonen av Tilskudd, refusjoner, salgsinntekter m.v. som inngår i delbegrepet Netto investeringsutgifter, nå også omfatter utgifter ført på 800-funksjonene. Se teknisk definisjon i info-knappen.

Net finance and repayment expenditures as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Net repayment expenditures, as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Net finance as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

- of this net loss/profit on financial assets (current asset) as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Vat-compensation investments, as a percentage of gross operating revenues, consolidated accounts

Fra og med 2014 utgår art 728. MVA-kompensasjon knyttet til investering føres nå i investeringsregnskapet (kontoklasse 0 og 4) og art 729 (Kompensasjon for merverdiavgift) mot tidligere føring i driftsregnskapet. Det medfører videre at mva-kompensasjon påløpt i investeringsregnskapet vil utgå fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. I perioden 2004-2013 ble mva-kompensasjon påløpt investeringsregnskapet fordelt på tjenestefunksjonene. I 2014 ble alt ført på funksjon 850 mens det fra og med 2015 skal føres på funksjon 841.

Vat-compensation operations, as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Distributable reserve as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Likviditetsreserven som post i kommunenes balanseregnskap opphørte 1.1.2010. Deler av endringer i disposisjonsfondets størrelse i 2008 og 2009 kan skyldes avviklingen av likviditetsreserven.

Working capital excl. pension premium deviation as a percentage of gross operating revenues, consolidated accounts

Arbeidskapital er erstattet av Arbeidskapital ex. premieavvik, fra og med publiseringen 17. mars 2014. Endringen gjelder for tidsserien fra og med 2002, som er første året premieavvik er identifiserbart i kontoplanen. Premieavviket er tatt ut for at variabelen skal gi et bedre mål på likviditeten. Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. Definisjon 2012 i publiseringene 15. mars og 15. juni 2013 - det korrigeres for konserninterne transaksjoner mellom kommunen og særbedrifter. Lånefondsbalansene inngår ikke: Omløpsmidler ex. premieavvik, konsern er kontoklasse 2, kapittel (10..18), alle sektorer + kontoklasse 5, kapittel (10,11,12,13,17,18) alle sektorer minus kontoklasse 5, kapittel 33. Kortsiktig gjeld ex. premieavvik, konsern er kontoklasse 2, kapittel (31..33), alle sektorer + kontoklasse 5, kapitlene (31,32), alle sektorer minus kontoklasse 5, kapittel 14, alle sektorer. Definisjon 2012 og fremover fra og med publiseringen 17. mars 2014 - lånefondsbalansene inngår i konsernet. Konserninterne transaksjoner for fordringer og gjeld utelates fra definisjonen: Omløpsmidler ex. premieavvik, konsern er kontoklasse 2, kapittel (10..18), alle sektorer + kontoklasse 5, kapittel (10,11,12,13,17,18) alle sektorer + kapitlene (10,13,18), alle sektorer i lånefond. Kortsiktig gjeld ex. premieavvik, konsern er kontoklasse 2, kapittel (31,32), alle sektorer + kontoklasse 5, kapitlene (31,32), alle sektorer + kapittel 32, alle sektorer i lånefond.

Net loan debt as a percentage of gross operating revenues

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Til 15.3.2007 har indikatoren har fått ny definisjon ved at pensjonsforpliktelser er trukket ut av definisjonen. Tall med ny definisjon er lagt ut på nytt f.o.m regnskapsåret 2003. Indikatoren vises ikke for årene 2001 og 2002, da pensjonsforpliktelser ikke lot seg definiere for disse årene. Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. Definisjon 2012 i publiseringene 15. mars og 15. juni 2013 - - det korrigeres for konserninterne transaksjoner mellom kommunen og særbedrifter. Lånefondsbalansene inngår ikke: Netto lånegjeld = langsiktig gjeld, konsern er kontoklasse 2, kapittel (41..47), alle sektorer + kontoklasse 5, kapittel ((41..46) - (23)), alle sektorer Totale utlån, konsern er kontoklasse 2, kapittel (22,23) + kontoklasse 5, kapittel ((22) – (47)), alle sektorer. Ubrukte lånemidler, konsern er kontoklasse 2 og 5, kapittel (9100,9110), alle sektorer. Definisjon 2012 og fremover fra og med publiseringen 17. mars 2014 - lånefondsbalansene inngår i konsernet. Konserninterne transaksjoner for fordringer og gjeld utelates fra definisjonen: Langsiktig gjeld, konsern er kontoklasse 2, kapittel (41..45), alle sektorer + kontoklasse 5, kapittel (41..46), alle sektorer + kapitlene (41,43,45), alle sektorer i lånefond. Totale utlån, konsern er kontoklasse 2, kapittel 22 + kontoklasse 5, kapittel 22, alle sektorer + kapittel 22, alle sektorer i lånefond. Ubrukte lånemidler, konsern er kontoklasse 2 og 5, kapittel 9100, alle sektorer.

Long-term debt as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Langsiktig gjeld inneholder pensjonsforpliktelser. Føring av pensjoner var ikke konsistent for alle kommuner i 2003. Dette medfører at tall for landsiktig gjeld for dette året ikke er direkte sammenlignbare for alle kommuner. Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. Definisjon 2012 i publiseringene 15. mars og 15. juni 2013 - det korrigeres for konserninterne transaksjoner mellom kommunen og særbedrifter. Lånefondsbalansene inngår ikke: Langsiktig gjeld er kontoklasse 2, kapittel (41..47), alle sektorer + kontoklasse 5, kapittel ((41..46) - (23)), alle sektorer. Definisjon 2012 og fremover fra og med publiseringen 17. mars 2014 - lånefondsbalansene inngår i konsernet. Konserninterne transaksjoner for fordringer og gjeld utelates fra definisjonen: langsiktig gjeld er kontoklasse 2, kapitlene (41..45), alle sektorer + kontoklasse 5, kapitlene (41..46), alle sektorer + kapitlene (41,43,45), alle sektorer i lånefond.

- of this pension obligations as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Føring av pensjoner var ikke konsistent for alle kommuner i 2003. Dette medfører at tall for pensjonsforpliktelser ikke er direkte sammenlignbare for alle kommuner.

Certificate loans as a percentage of long term liabilities excl. pension obligations, consolidated accounts

Det er knyttet stor usikkerhet til datakvaliteten. Det er grunn til å tro at ikke alle (fylkes)kommunenekonsernene har fordelt kortsiktige- og langsiktige lån på riktige kapitler i balansen. Det kan således være at en større andel av lånene er tatt opp i sertifikater (og obligasjoner) enn det tallene tilsier.

Interest rate exposured debt as a percentage of gross operating revenues, consolidated municipal accounts

Variabelen må ses på som en indikasjon på hhv. hvor stor del av gjelden som kommunekonsernet må dekke renteutgiftene på selv og hvordan en renteendring vil slå ut på kommunekonsernets økonomi, gjort med utgangspunkt i innrapporterte regnskaper samt tall fra Husbanken og Vegvesenet på rentekompensasjonsordningene. Det vil likevel kunne være noen momenter som gjør at variablene må tolkes med en viss varsomhet. Noen slike momenter kan f.eks. være: • VAR-tjenester som er skilt ut i AS vil ikke inngå i konserntallene for langsiktig gjeld, men likevel bli trukket fra i renteeksponerte gjelden, og for disse kommunene vil variablene undervurdere den den renteeksponerte gjelden/kommunekonsernets netto renteeksponering. • Splittingen av IKS-ets gjeld på deltakerkommunene er gjort ut fra eierandel og samsvarer ikke nødvendigvis med hvordan IKS-ets selvkost er fordelt. • Beregningene tar for seg aktiva og passiva som er rentebærende. Det er likevel ikke nødvendigvis fullt samsvar mellom de to sidene til enhver tid. Det vil kunne ta tid før tilskudd og betalingssatser blir justert i samsvar med endringer i rentenivået, og ulike poster kan knytte seg opp til ulike referanserenter for de ulike gebyrene og tilskuddene. Disse referanserentene vil nødvendigvis heller ikke være helt lik kommunens faktiske lånerente. • Utlån som forskutteringer, ansvarlige lån osv. kan være rentefrie. I tillegg kan tjenester som ikke er tatt med her, være relevante å ta med for den enkelte kommune, f.eks. hvis renteutgiftene til utleieboliger som kommunen har lånefinansiert, dekkes gjennom husleien. • Det er ikke tatt hensyn til rentebindinger. • Det er ikke tatt hensyn til hvordan endringer i renten kan virke inn på forvaltningen av pensjonsmidlene, og i neste omgang pensjonspremiene og –kostnadene. Tallene for Oslo omfatter både kommunekonsern og fylkeskonsern, inkludert rentekompensasjon og bokført verdi for VAR-investeringene. Variabelen kan ikke estimeres på grunn av delberegninger hvor estimat ikke er relevant.

Interest rate exposured debt as a percentage of long-term debt excl. pension obligations, consolidated municipal accounts

Variabelen må ses på som en indikasjon på hhv. hvor stor del av gjelden som kommunekonsernet må dekke renteutgiftene på selv og hvordan en renteendring vil slå ut på kommunekonsernets økonomi, gjort med utgangspunkt i innrapporterte regnskaper samt tall fra Husbanken og Vegvesenet på rentekompensasjonsordningene. Det vil likevel kunne være noen momenter som gjør at variablene må tolkes med en viss varsomhet. Noen slike momenter kan f.eks. være: • VAR-tjenester som er skilt ut i AS vil ikke inngå i konserntallene for langsiktig gjeld, men likevel bli trukket fra i renteeksponerte gjelden, og for disse kommunene vil variablene undervurdere den den renteeksponerte gjelden/kommunens netto renteeksponering. • Splittingen av IKS-ets gjeld på deltakerkommunene er gjort ut fra eierandel og samsvarer ikke nødvendigvis med hvordan IKS-ets selvkost er fordelt. • Beregningene tar for seg aktiva og passiva som er rentebærende. Det er likevel ikke nødvendigvis fullt samsvar mellom de to sidene til enhver tid. Det vil kunne ta tid før tilskudd og betalingssatser blir justert i samsvar med endringer i rentenivået, og ulike poster kan knytte seg opp til ulike referanserenter for de ulike gebyrene og tilskuddene. Disse referanserentene vil nødvendigvis heller ikke være helt lik kommunens faktiske lånerente. • Utlån som forskutteringer, ansvarlige lån osv. kan være rentefrie. I tillegg kan tjenester som ikke er tatt med her, være relevante å ta med for den enkelte kommune, f.eks. hvis renteutgiftene til utleieboliger som kommunen har lånefinansiert, dekkes gjennom husleien. • Det er ikke tatt hensyn til rentebindinger. • Det er ikke tatt hensyn til hvordan endringer i renten kan virke inn på forvaltningen av pensjonsmidlene, og i neste omgang pensjonspremiene og –kostnadene. Tallene for Oslo omfatter både kommunekonsern og fylkeskonsern, inkludert rentekompensasjon og bokført verdi for VAR-investeringene. Variabelen kan ikke estimeres på grunn av delberegninger hvor estimat ikke er relevant.

Net interest rate exposure as a percentage of gross operating revenues, consolidated municipal accounts

Variabelen må ses på som en indikasjon på hhv. hvor stor del av gjelden som kommunekonsernet må dekke renteutgiftene på selv og hvordan en renteendring vil slå ut på kommunekonsernets økonomi, gjort med utgangspunkt i innrapporterte regnskaper samt tall fra Husbanken og Vegvesenet på rentekompensasjonsordningene. Det vil likevel kunne være noen momenter som gjør at variablene må tolkes med en viss varsomhet. Noen slike momenter kan f.eks. være: • VAR-tjenester som er skilt ut i AS vil ikke inngå i konserntallene for langsiktig gjeld, men likevel bli trukket fra i renteeksponerte gjelden, og for disse kommunekonsernene vil variablene undervurdere den den renteeksponerte gjelden/kommunekonsernets netto renteeksponering. • Splittingen av IKS-ets gjeld på deltakerkommunene er gjort ut fra eierandel og samsvarer ikke nødvendigvis med hvordan IKS-ets selvkost er fordelt. • Beregningene tar for seg aktiva og passiva som er rentebærende. Det er likevel ikke nødvendigvis fullt samsvar mellom de to sidene til enhver tid. Det vil kunne ta tid før tilskudd og betalingssatser blir justert i samsvar med endringer i rentenivået, og ulike poster kan knytte seg opp til ulike referanserenter for de ulike gebyrene og tilskuddene. Disse referanserentene vil nødvendigvis heller ikke være helt lik kommunekonsernets faktiske lånerente. • Utlån som forskutteringer, ansvarlige lån osv. kan være rentefrie. I tillegg kan tjenester som ikke er tatt med her, være relevante å ta med for den enkelte kommune, f.eks. hvis renteutgiftene til utleieboliger som kommunen har lånefinansiert, dekkes gjennom husleien. • Det er ikke tatt hensyn til rentebindinger. • Det er ikke tatt hensyn til hvordan endringer i renten kan virke inn på forvaltningen av pensjonsmidlene, og i neste omgang pensjonspremiene og –kostnadene. Tallene for Oslo omfatter både kommunekonsern og fylkeskonsern, inkludert rentekompensasjon og bokført verdi for VAR-investeringene. Variabelen kan ikke estimeres på grunn av delberegninger hvor estimat ikke er relevant.

Contribution, reimbursement and property sale revenues as a percentage of gross capital expenditures, consolidated accounts

Fra og med regnskapsåret 2014 inngår mva-kompensasjon påløpt i investeringsregnskapet i beregningen av teller (Tilskudd, refusjoner, salgsinntekter mv.v). Dette gir et brudd i tidsserien og medfører isolert sett at indikatorverdien blir høyere. Definisjonen av begrepet er endret til publiseringen 15.06.2010. Endringen gjelder for hele tidsserien av begrepet i Kostra. Endringen består i at definisjonen nå også omfatter utgifter ført på 800-funksjonene. Se teknisk definisjon i info-knappen.

Income and capital taxes as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

- of this taxes on natural resources as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Government subsidy as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Other government grants as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Property tax as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

- of this: property tax on use of mills and factories, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Fra og med 2009 er art 874 navn endret fra verk og bruk til annen eiendom. Innholdet er også endret ved at arten nå omfatter næringsbygg og annen fast eiendom i tillegg til verk og bruk. Endringen fører til et tidsseriebrudd for denne indikatoren mellom 2008 og 2009. Tidsseriebruddet gjelder ikke for eiendomsskatt totalt.

- of this: property tax on other real estate, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere. Fra og med 2009 er navnet på art 875 endret fra Eiendomsskatt annen fast eiendom til Eiendomsskatt boliger og fritidseiendommer. Innholdet i arten er endret ved at næringseiendommer og annen fast eiendom er flyttet til art 874 annen eiendom. Art 875 skal nå kun inneholde eiendomsskatten fra boliger og fritidseiendommer. Endringen fører til et tidsseriebrudd for denne indikatoren mellom 2008 og 2009. Tidsseriebruddet gjelder ikke for eiendomsskatt totalt.

Revenues from sales and hiring as a percentage of gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at indikatorverdien blir høyere.

Other operating revenues as a percentage of total gross operating revenues, consolidated accounts

Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen av andre driftsinnekter og fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører at indikatorverdiene vil bli lavere. Variabelen har endret definisjon til publiseringen 15.03.2015 ved at inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalg er trukket ut som egen indikator.

Gross operating revenues per capita, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at brutto driftsinntekter blir lavere og dermed at også indikatorverdien blir lavere.

Net operating result per capita, consolidated accounts

Fra og med regnskapsåret 2014 utgår mva-kompensasjon påløpt i investeringsregnskapet fra beregningen av brutto driftsinntekter. Dette gir et brudd i tidsserien og medfører isolert sett at netto driftsresultat blir lavere og dermed også at indikatorverdien blir lavere.

Net loan debt per capita, consolidated accounts

Til 15.3.2007 har indikatoren har fått ny definisjon ved at pensjonsforpliktelser er trukket ut av definisjonen. Tall med ny definisjon er lagt ut på nytt f.o.m regnskapsåret 2003.Indikatoren vises ikke for årene 2001 og 2002, da pensjonsforpliktelser ikke lot seg definere for disse årene. Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. Definisjon 2012 i publiseringene 15. mars og 15. juni 2013 - - det korrigeres for konserninterne transaksjoner mellom kommunen og særbedrifter. Lånefondsbalansene inngår ikke: Netto lånegjeld = langsiktig gjeld, konsern er kontoklasse 2, kapittel (41..47), alle sektorer + kontoklasse 5, kapittel ((41..46) - (23)), alle sektorer Totale utlån, konsern er kontoklasse 2, kapittel (22,23) + kontoklasse 5, kapittel ((22) – (47)), alle sektorer. Ubrukte lånemidler, konsern er kontoklasse 2 og 5, kapittel (9100,9110), alle sektorer. Definisjon 2012 og fremover fra og med publiseringen 17. mars 2014 - lånefondsbalansene inngår i konsernet. Konserninterne transaksjoner for fordringer og gjeld utelates fra definisjonen: Langsiktig gjeld, konsern er kontoklasse 2, kapittel (41..45), alle sektorer + kontoklasse 5, kapittel (41..46), alle sektorer + kapitlene (41,43,45), alle sektorer i lånefond. Totale utlån, konsern er kontoklasse 2, kapittel 22 + kontoklasse 5, kapittel 22, alle sektorer + kapittel 22, alle sektorer i lånefond. Ubrukte lånemidler, konsern er kontoklasse 2 og 5, kapittel 9100, alle sektorer. NB! På grunn av manglende rapportering av lånefondsbalansen for 2012 fra Drammen er alle balansestørrelser for kommunekonsernet i Drammen prikket. Det forventes at tallene er på plass til publiseringen 16. juni 2014.

- here of pension obligations per capita, consolidated accounts

Føring av pensjoner var ikke konsistent for alle kommuner i 2003. Dette medfører at tall for pensjonsforpliktelser ikke er direkte sammenlignbare for alle kommuner.

Gross operating expenditures, primary and lower secondary education, as a percentage of gross operating expenditure, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross operating expenditure, health and care services as a percentage of total gross operating expenditure, consolidated accounts

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Gross operating expenditures, municipal health services, as a percentage of total gross operating expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross operating expenditures, social care, as a percentage of gross operating expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross operating expenditures, culture, as a percentage of total gross operating expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross operating expenditures, services other than ordinary municipal obligations, as a percentage of total gross operating expenditures, consolidated accounts

Tallene omfatter også fylkeskommunale og statlige forsøksordninger.

Net operating expenditures, primary and lower secondary education, as a percentage of total net operating expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Net operating expenditure, health and care services as a percentage of the total net operating expenditure, consolidated accounts

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Net operating expenditures, municipal health services, as a percentage of total net operating expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Net operating expenditures, culture, as a percentage of total net operating expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Net operating expenditures, services other than ordinary municipal obligations, as a percentage of total net operating expenditures, consolidated accounts

Tallene omfatter også fylkeskommunale og statlige forsøksordninger.

Wages, primary and lower secondary education, as a percentage of total wage expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Wages, health and care services as a precentage of total wage expenditures, consolidated accounts

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Wages, municipal health services, as a percentage of total wage expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Wages, social care, as a percentage of total wage expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Wages, culture, as a percentage of total wage expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Wages, services other than ordinary municipal obligations, as a percentage of total wage expenditures, consolidated accounts

Tallene omfatter også fylkeskommunale og statlige forsøksordninger.

Revenues from sales and hiring, primary and lower secondary education, as a percentage of gross operating expenditures for the sevice, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Revenues from sales and hiring, health and social services, as a percentage of gross operating expenditure for these services, consolidated accounts

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Revenues from sales and hiring, municipal health service, as a percentage of gross operating expenditures for the sevice, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Revenues from sales and hiring, social care, as a percentage of gross operating expenditures for the sevice, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Revenues from sales and hiring, culture, as a percentage of gross operating expenditures for the sevice, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Revenues from sales and hiring, services other than ordinary municipal obligations, as a percentage of gross operating expenditures for the sevice, consolidated accounts

Tallene omfatter også fylkeskommunale og statlige forsøksordninger.

Gross investment expenditures, primary and lower secondary education, as a percentage of total gross investment expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Gross investment expenditure, health and care services, as a percentage of total gross investment expenditures, consolidated accounts

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Gross investment expenditures, municipal health service, as a percentage of total gross investment expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross investment expenditures, social care, as a percentage of total gross investment expenditures, consolidated accounts

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross investment expenditures, culture, as a percentage of total gross investment expenditures, consolidated accounts

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2003

Gross investment expenditures, services other than ordinary municipal obligations, as a percentage of total gross investment expenditures, consolidated accounts

Tallene omfatter også fylkeskommunale og statlige forsøksordninger.

Gross operating expenditures, various joint expenditures per capita, consolidated accounts

Fra og med regnskapsåret 2014 kan brutto driftsutgifter til diverse fellesutgifter bli lavere p.g.a. endret omfang av funksjon 180. Noen utgifter knyttet til pensjon er skilt ut fra funksjon 180 og til ny funksjon 172. Videre skal bruk av premifond krediteres ny funksjon 173, mot tidligere, funksjon 180. For uendret innbyggertall, vil da indikatoren kunne bli høyere.