Municipal accounts

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12364: Financial basic data, by accounting concept (M) 2015 - 2024

About table

About the statistics

Contact

Else Helena Bredeli, Statistics Norway

+47 409 02 653

ehf@ssb.no

Updated

2025-03-18 08:00

Unit

Sum (NOK 1000):: NOK 1000

Reference time

Sum (NOK 1000):: 31.12

Source

Statistics Norway

Database

External PROD

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contents

Mandatory

Selected 1 of total 1

year

Mandatory

Beginning of word

Field for searching for a specific value in the list box. This is examples of values you can search for.2015 , 2016 , 2017 ,

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region

Mandatory

accounting concept

Mandatory

Beginning of word

Field for searching for a specific value in the list box. This is examples of values you can search for.Accumulated operating result , Accumulated capital result , Other operating revenues exclusive VAT compensation ,

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Obs:

There is a break in the timeseries for the KOSTRA-group-municipalities between 2019 and 2020, due to altered grouping concerning the three different dimensions population, restricted costs and unrestricted disposable income per capita. For further information of the groups, see code-lists for KOSTRA - groups in 2019 and 2020.

Footnotes

The table shows the basic financial figures for the municipalities. All the figures are represented in values of NOK 1000.

From year 2023 on, you will find figures for the variable 'Property tax, other property' in table 12843 Property tax.

Break in time series between 2019 and 2020 and between 2023 and 2024 due to changes in the regional classification.

The figures are derived from reported accounting forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS) where the municipality is a participant.

The operational accounts for the municipal inter-authority companies (IKS) are calculated according to the shares owned by the participating county authorities.

The figures on income and capital taxes for Oslo embrace both municipal and county authority tax revenues. The municipal income and capital taxes amounted to NOK 22 488 million in 2015, NOK 25 522 million in 2016, NOK 27 403 million in 2017, NOK 28 170 million in 2018, NOK 29 417 million in 2019, NOK 29 486 million in 2020, NOK 34 895 million in 2021, NOK 41 207 million in 2022, NOK 38 430 million in 2023 and NOK 36 965 million in 2024.

The figures on block grants for Oslo embrace both municipal and county authority block grants. The municipal block grants amounted to NOK 9 248 million in 2015, NOK 8 649 million in 2016, NOK 8 647 million in 2017, NOK 9 053 million in 2018, NOK 9 477 million in 2019, NOK 11 278 million in 2020, NOK 10 490 million in 2021, NOK 6 555 million in 2022, NOK 9 773 million in 2023 and NOK 12 285 million in 2024. br>
Numbers were corrected 18.03.2025.

region

See list over changes in regional classifications (in Norwegian).

Tables that use the new regional division also for the years before 2024.

Accumulated operating result
Accumulated capital result
Other operating revenues exclusive VAT compensation
Other sale revenues in capital accounts
Other government grants
Working capital ex. pension premium deviaton
Net instalments in operational accounts
Interest-only loans in credit institutions where the principal falls due after the next financial year (2024-)
Interest-only loans in credit institutions where the principal falls due in the next financial year (2024-)
Deposition to restricted funds, net
Investment funds and capital surplus
Depreciation (O)
Basis of calculation for reimbursement of interest paid
Use of and allocation to funds, operational- and capital accounts
Applied loans
Gross operating revenues
Gross operating result
Gross operating expenditure
Gross operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales
Gross operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales, exclusive VAT-compensation
Gross investment expenditures
Application of previous years' accounting underspending and unallocated amount/Allocated to retained profits and coverage of accumulated deficit
General funds (M)
Self financing of investments
Property tax
Property tax, dwellings and recreational properties
Property tax, other property
Property tax, hydropower plant
Property tax, wind farms
Property tax, petroleum facilities
Property tax, commercial properties etc.
Free equity operational account
Unrestricted revenues
VAT compensation in operational accounts
VAT compensation in capital accounts
Total adjusted gross operating expenditure
Long-term liabilities
Long-term liabilities ex. pension premium deviaton
No dept-financed licquid capital
Wages and salaries exclusive sick pay reimbursement
Dept to credit institutions with repayment profile (2024-)
Loans in credit institutions with certificate terms – with a maturity of up to 12 months (2024-)
Deficit of the year in operational accounts (M)
Natural resource tax
Net operating result
Total net operating expenditure
Net financial expenditures in operational accounts (D)
Net operating revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales
Net loan debt
Net interest exposure
Bonds (-2023)
Bonds with due date next fiscal year (-2023)
Transferred from operational accounts (C),(M)
Result before loan and allocations
Pension obligations
Block grants
Reimbursement and grants, including interest received and dividends and other distributed income
Interest-exposed debt
Net interest expenditures
Net interest expenditures
Disposal of fixed assets (in capital accounts)
Disposal of real-estate (C)
Shares and units (net)
Revenues from sales and hiring
Commercial papers (-2023)
Commercial papers (2024-)
Income and capital taxes including taxes on natural resources
Net loss/profit on financial assets (current asset)
Contribution, reimbursement and property sale revenues
Dividends and other distributed income
Bonds with due date after next fiscal year (2024-)
Bonds with due date next fiscal year (2024-)
Lending, net in operational accounts
Lending (net) in capital accounts
Annual accumulated surplus/deficit in operational acounts
Capital account distributed uncovered loss