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12177: Financial balance sheet summary, by capital (M) 2015 - 2019
Latest update
Anne Brit Thorud, Statistics Norway
+47 409 02 659

Sum (NOK 1000):
NOK 1000
Reference time
Sum (NOK 1000):
Statistics Norway
External PROD
Variable overview
Mandatory *
Mandatory *
Mandatory *
Mandatory *
Mandatory *

Total 1 Selected 1

Mandatory *

Total 5 Selected 1

Mandatory *

Total 55 Selected 0

Number of selected data cells are:
(maximum number allowed is 300 000)
Number of selected cells exceeds the maximum allowed 300 000


The table shows a summary report of the municipalities assets, equities and liabilities. The figures are calculated in NOK 1000.

The figures are derived from reported balance sheets forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS).

The balance sheets for the municipal inter-authority companies (IKS) are calculated according to the ownership shares the participating municipalities owns. This information is collected from the company register at Brønnøysund.

The table comprises data from the previously terminated tables with the title (Municipality consolidated accounts).

Similar tables for the municipality excl. municipal corporations can be found in the following statistic bank 12179.

The consolidated internal outstanding claims and liabilities are represented as independent variables and are thus excluded from variables showing total sums.

The variables showing the difference between outstanding claims/liabilities between the municipalities and its corporations are shown below the table.

If the variables shows a difference equal to 0, it means that the outstanding claims /liabilities between the two is incorrectly reported, or that there is lack of reporting from either of the 2.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied.
See list over changes in regional classifications (in Norwegian).

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