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04940: A1. Consolidated accounts - Financial key figures and administration, management and joint expences - basic data (C) (closed series) 1999 - 2016

Agim Shabani, Statistics Norway
+47 40 90 24 69
2018-03-15 08:00
Accumulated deficit from the previous year, consolidated accounts:
NOK 1000
Accumulated operating result, consolidated accounts:
NOK 1000
Accumulated capital result, consolidated accounts:
NOK 1000
Shares and units, consolidated accounts:
NOK 1000
Other operating revenues, consolidated accounts:
NOK 1000
Other government grants for operating purposes, consolidated accounts:
NOK 1000
Working capital excl. pension premium deviation, consolidated accounts:
NOK 1000
Depreciation, consolidated accounts:
NOK 1000
Basis of calculation for reimbursement of interest paid, county authority consolidated accounts:
NOK 1000
Applied loans, consolidated accounts:
NOK 1000
Gross operating revenues, consolidated accounts:
NOK 1000
Gross operating surplus, consolidated accounts:
NOK 1000
Gross operating expenditures, consolidated accounts:
NOK 1000
Gross operating expenditures administration, consolidated accounts:
NOK 1000
Gross operating expenditures, administration and management, consolidated accounts:
NOK 1000
Gross operating expenditures, political managemnet and regulatory bodies, consolidated accounts:
NOK 1000
Gross operating expenditures, regulation and control, consolidated accounts:
NOK 1000
Gross operating expenditures, administration, consolidated accounts:
NOK 1000
Gross operating expenditures, administration expenses of managing property/property management, consolidated accounts:
NOK 1000
Gross operating expenditures, administration buildings, consolidated accounts:
NOK 1000
Gross operating expenditures, personnel and recruitment, consolidated accounts:
NOK 1000
Gross operating expenditures, internal service functions, consolidated accounts:
NOK 1000
Gross operating expenditures, pension premium deviation, consolidated accounts:
NOK 1000
Gross operating expenditure, pension, consolidated accounts:
NOK 1000
Gross operating expenditure, premium fund, consolidated accounts:
NOK 1000
Gross operating expenditures, various joint expenditures, consolidated accounts:
NOK 1000
Gross operating expenditures, internal service units, consolidated accounts:
NOK 1000
Gross operating expenditures, management and regulation comittee, consolidated accounts:
NOK 1000
Gross operating expenditures, upper secondary education, consolidated accounts:
NOK 1000
Gross operating expenditures, dental health care, consolidated accounts:
NOK 1000
Gross operating expenditures, social and family counselling services, consolidated accounts:
NOK 1000
Gross operating expenditures, child welfare, consolidated accounts:
NOK 1000
Gross operating expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
NOK 1000
Gross operating expenditures, culture, consolidated accounts:
NOK 1000
Gross operating expenditures, transport and communications, consolidated accounts:
NOK 1000
Gross operating expenditures, business activities, consolidated accounts:
NOK 1000
Gross operating expenditures, county municipal inter-authority co-operation (§27-co-operation),consolidated accounts:
NOK 1000
Gross operating expenditures, services other than ordinary county obligations, consolidated accounts:
NOK 1000
Gross investment expenditures, consolidated accounts:
NOK 1000
Gross investment expenditures, administration , consolidated accounts:
NOK 1000
Gross investment expenditures, administration and management, consolidated accounts:
NOK 1000
Gross investment expenditures, upper secondary education, consolidated accounts:
NOK 1000
Gross investment expenditures, dental health care, consolidated accounts:
NOK 1000
Gross investment expenditures, social and family counselling services, consolidated accounts:
NOK 1000
Gross investment expenditures, child welfare, consolidated accounts:
NOK 1000
Gross investment expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
NOK 1000
Gross investment expenditures, culture, consolidated accounts:
NOK 1000
Gross investment expenditures, transport and communications, consolidated accounts:
NOK 1000
Gross investment expenditures, business activities, consolidated accounts:
NOK 1000
Gross investment expenditures, county municipal inter-authority co-operation (§27-co-operation), consolidated accounts:
NOK
Gross investment expenditures, management and regulation committee, consolidated accounts:
NOK 1000
Gross investment expenditures, services other than ordinary county obligations, consolidated accounts:
NOK 1000
Distributable reserve, consolidated accounts:
NOK 1000
Investment funds and capital surplus, consolidated accounts:
NOK 1000
Total population:
Persons
Unrestricted revenues:
NOK 1000
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales:
NOK 1000
Internal financing, consolidated accounts:
NOK 1000
Adjusted gross operating expenditures, consolidated accounts:
NOK 1000
Long-term liabilities, consolidated accounts:
NOK 1000
Langsiktig gjeld eks. pensjonsforpliktelser, konsern:
?
No dept-financed liquid capital, county authority consolidated accounts:
NOK 1000
Wages, total, consolidated accounts:
NOK 1000
Wages, administration, consolidated accounts:
NOK 1000
Wages, administration and management, consolidated accounts:
NOK 1000
Wages, upper secondary education, consolidated accounts:
NOK 1000
Wages, dental health care, consolidated accounts:
NOK 1000
Wages, social- and family counselling services, consolidated accounts:
NOK 1000
Wages, child welfare, consolidated accounts:
NOK 1000
Wages, land use planning, cultural heritage, nature and local environment, consolidated accounts:
NOK 1000
Wages, culture, consolidated accounts:
NOK 1000
Wages, transport and communications, consolidated accounts:
NOK 1000
Wages, business activities, consolidated accounts:
NOK 1000
Wages, county municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Wages, management and regulation committee, consolidated accounts:
NOK 1000
Wages, services other than ordinary county obligations, consolidated accounts:
NOK 1000
Vat compensation, operations, consolidated accounts:
NOK 1000
Vat compensation, investments, consolidated accounts:
NOK 1000
Taxes on natural resources:
NOK 1000
Net instalments, consolidated accounts:
NOK 1000
Net operating result, consolidated accounts:
NOK 1000
Net operating expenditures, consolidated accounts:
NOK 1000
Net operating expenditures, administration, consolidated accounts:
NOK 1000
Net operating expenditures, administration and management, consolidated accounts:
NOK 1000
Net operating expenditures, pension premium deviation, consolidated accounts:
NOK 1000
Net operating expenditures, various joint expenditures, consolidated accounts:
NOK 1000
Net operating expenditures, internal sevice units, consolidated accounts:
NOK 1000
Net operating expenditures, upper secondary education, consolidated accounts:
NOK 1000
Net operating expenditures, management and regulation comittee, consolidated accounts:
NOK 1000
Net operating expenditures, dental health care, consolidated accounts:
NOK 1000
Net operating expenditures, social- and family counselling services, consolidated accounts:
NOK 1000
Net operating expenditures, child welfare, consolidated accounts:
NOK 1000
Net operating expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
NOK 1000
Net operating expenditures, culture, consolidated accounts:
NOK 1000
Net operating expenditures, transport and communications, consolidated accounts:
NOK 1000
Net operating expenditures, business activities, consolidated accounts:
NOK 1000
Net operating expenditures, county municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Net operating expenditures, services other than ordinary county obligations, consolidated accounts:
NOK 1000
Net finances, consolidated accounts:
NOK 1000
Net finances and repayment expenditures, consolidated accounts:
NOK 1000
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalgfylkeskommune:
NOK 1000
Net loan debt, consolidated accounts:
NOK 1000
Net interest expenditures, consolidated accounts:
NOK 1000
Net loss/profit on financial assets (current asset):
NOK 1000
Transferred from operational accounts, consolidated accounts:
NOK 1000
Result before loan and allocations, consolidated accounts:
NOK 1000
Pension obligations, consolidated accounts:
NOK 1000
Interest rate exposured debt, county authority consolidated accounts:
NOK 1000
Net interest rate exposure, county authority consolidated accounts:
NOK 1000
Sale of real estate, consolidated accounts:
NOK 1000
Revenues from sales and hiring, consolidated accounts:
NOK 1000
Revenues from sales and hiring, administration, consolidated accounts:
NOK 1000
Revenues from sales and hiring, administration and management, consolidated accounts:
NOK 1000
Revenues from sales and hiring, management and regulation committee, consolidated accounts:
NOK 1000
Revenues from sales and hiring, upper secondary education, consolidated accounts:
NOK 1000
Revenues from sales and hiring, dental health care, consolidated accounts:
NOK 1000
Revenues from sales and hiring, social and family counselling services, consolidated accounts:
NOK 1000
Revenues from sales and hiring, child welfare, consolidated accounts:
NOK 1000
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment, consolidated accounts:
NOK 1000
Revenues from sales and hiring, culture, consolidated accounts:
NOK 1000
Revenues from sales and hiring, transport and communications, consolidated accounts:
NOK 1000
Revenues from sales and hiring, business activities, consolidated accounts:
NOK 1000
Revenues from sales and hiring, county municipal inter-authority co-operation (§27-co-operation), consolidated accounts:
NOK 1000
Revenues from sales and hiring, services other than ordinary county obligations, consolidated accounts:
NOK 1000
Income and wealth tax, including taxes on natural resouces:
NOK 1000
Government subsidies (Block grants):
NOK 1000
Commercial papers:
NOK 1000
Grants, reimbursements, property sales revenues, consolidated accounts:
NOK 1000
Deficit/surplus of the year in capital accounts, consolidated accounts:
NOK 1000
Dividends and other distributed income, consolidated accounts:
NOK 1000
Annual accumulated surplus/deficit in operational acounts, consolidated accounts:
NOK 1000
Annual unallocated surplus/uncovered in capital accounts, consolidated accounts:
NOK 1000
Accumulated deficit from the previous year, consolidated accounts:
1.1.
Accumulated operating result, consolidated accounts:
1.1.
Accumulated capital result, consolidated accounts:
1.1.
Shares and units, consolidated accounts:
1.1.
Other operating revenues, consolidated accounts:
1.1.
Other government grants for operating purposes, consolidated accounts:
1.1.
Working capital excl. pension premium deviation, consolidated accounts:
1.1.
Depreciation, consolidated accounts:
1.1.
Basis of calculation for reimbursement of interest paid, county authority consolidated accounts:
1.1.
Applied loans, consolidated accounts:
1.1.
Gross operating revenues, consolidated accounts:
1.1.
Gross operating surplus, consolidated accounts:
1.1.
Gross operating expenditures, consolidated accounts:
1.1.
Gross operating expenditures administration, consolidated accounts:
1.1.
Gross operating expenditures, administration and management, consolidated accounts:
1.1.
Gross operating expenditures, political managemnet and regulatory bodies, consolidated accounts:
1.1.
Gross operating expenditures, regulation and control, consolidated accounts:
1.1.
Gross operating expenditures, administration, consolidated accounts:
1.1.
Gross operating expenditures, administration expenses of managing property/property management, consolidated accounts:
1.1.
Gross operating expenditures, administration buildings, consolidated accounts:
1.1.
Gross operating expenditures, personnel and recruitment, consolidated accounts:
1.1.
Gross operating expenditures, internal service functions, consolidated accounts:
1.1.
Gross operating expenditures, pension premium deviation, consolidated accounts:
1.1.
Gross operating expenditure, pension, consolidated accounts:
1.1.
Gross operating expenditure, premium fund, consolidated accounts:
1.1.
Gross operating expenditures, various joint expenditures, consolidated accounts:
1.1.
Gross operating expenditures, internal service units, consolidated accounts:
1.1.
Gross operating expenditures, management and regulation comittee, consolidated accounts:
1.1.
Gross operating expenditures, upper secondary education, consolidated accounts:
1.1.
Gross operating expenditures, dental health care, consolidated accounts:
1.1.
Gross operating expenditures, social and family counselling services, consolidated accounts:
1.1.
Gross operating expenditures, child welfare, consolidated accounts:
1.1.
Gross operating expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
1.1.
Gross operating expenditures, culture, consolidated accounts:
1.1.
Gross operating expenditures, transport and communications, consolidated accounts:
1.1.
Gross operating expenditures, business activities, consolidated accounts:
1.1.
Gross operating expenditures, county municipal inter-authority co-operation (§27-co-operation),consolidated accounts:
1.1.
Gross operating expenditures, services other than ordinary county obligations, consolidated accounts:
1.1.
Gross investment expenditures, consolidated accounts:
1.1.
Gross investment expenditures, administration , consolidated accounts:
1.1.
Gross investment expenditures, administration and management, consolidated accounts:
1.1.
Gross investment expenditures, upper secondary education, consolidated accounts:
1.1.
Gross investment expenditures, dental health care, consolidated accounts:
1.1.
Gross investment expenditures, social and family counselling services, consolidated accounts:
1.1.
Gross investment expenditures, child welfare, consolidated accounts:
1.1.
Gross investment expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
1.1.
Gross investment expenditures, culture, consolidated accounts:
1.1.
Gross investment expenditures, transport and communications, consolidated accounts:
1.1.
Gross investment expenditures, business activities, consolidated accounts:
1.1.
Gross investment expenditures, county municipal inter-authority co-operation (§27-co-operation), consolidated accounts:
1.1.
Gross investment expenditures, management and regulation committee, consolidated accounts:
1.1.
Gross investment expenditures, services other than ordinary county obligations, consolidated accounts:
1.1.
Distributable reserve, consolidated accounts:
1.1.
Investment funds and capital surplus, consolidated accounts:
1.1.
Total population:
1.1.
Unrestricted revenues:
1.1.
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further sales:
1.1.
Internal financing, consolidated accounts:
1.1.
Adjusted gross operating expenditures, consolidated accounts:
1.1.
Long-term liabilities, consolidated accounts:
1.1.
Langsiktig gjeld eks. pensjonsforpliktelser, konsern:
1.1.
No dept-financed liquid capital, county authority consolidated accounts:
1.1.
Wages, total, consolidated accounts:
1.1.
Wages, administration, consolidated accounts:
1.1.
Wages, administration and management, consolidated accounts:
1.1.
Wages, upper secondary education, consolidated accounts:
1.1.
Wages, dental health care, consolidated accounts:
1.1.
Wages, social- and family counselling services, consolidated accounts:
1.1.
Wages, child welfare, consolidated accounts:
1.1.
Wages, land use planning, cultural heritage, nature and local environment, consolidated accounts:
1.1.
Wages, culture, consolidated accounts:
1.1.
Wages, transport and communications, consolidated accounts:
1.1.
Wages, business activities, consolidated accounts:
1.1.
Wages, county municipal inter-authority co-operation (§27-co-operation):
1.1.
Wages, management and regulation committee, consolidated accounts:
1.1.
Wages, services other than ordinary county obligations, consolidated accounts:
1.1.
Vat compensation, operations, consolidated accounts:
1.1.
Vat compensation, investments, consolidated accounts:
1.1.
Taxes on natural resources:
1.1.
Net instalments, consolidated accounts:
1.1.
Net operating result, consolidated accounts:
1.1.
Net operating expenditures, consolidated accounts:
1.1.
Net operating expenditures, administration, consolidated accounts:
1.1.
Net operating expenditures, administration and management, consolidated accounts:
1.1.
Net operating expenditures, pension premium deviation, consolidated accounts:
1.1.
Net operating expenditures, various joint expenditures, consolidated accounts:
1.1.
Net operating expenditures, internal sevice units, consolidated accounts:
1.1.
Net operating expenditures, upper secondary education, consolidated accounts:
1.1.
Net operating expenditures, management and regulation comittee, consolidated accounts:
1.1.
Net operating expenditures, dental health care, consolidated accounts:
1.1.
Net operating expenditures, social- and family counselling services, consolidated accounts:
1.1.
Net operating expenditures, child welfare, consolidated accounts:
1.1.
Net operating expenditures, land use planning, cultural heritage, nature and local environment, consolidated accounts:
1.1.
Net operating expenditures, culture, consolidated accounts:
1.1.
Net operating expenditures, transport and communications, consolidated accounts:
1.1.
Net operating expenditures, business activities, consolidated accounts:
1.1.
Net operating expenditures, county municipal inter-authority co-operation (§27-co-operation):
1.1.
Net operating expenditures, services other than ordinary county obligations, consolidated accounts:
1.1.
Net finances, consolidated accounts:
1.1.
Net finances and repayment expenditures, consolidated accounts:
1.1.
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalgfylkeskommune:
1.1.
Net loan debt, consolidated accounts:
1.1.
Net interest expenditures, consolidated accounts:
1.1.
Net loss/profit on financial assets (current asset):
1.1.
Transferred from operational accounts, consolidated accounts:
1.1.
Result before loan and allocations, consolidated accounts:
1.1.
Pension obligations, consolidated accounts:
1.1.
Interest rate exposured debt, county authority consolidated accounts:
1.1.
Net interest rate exposure, county authority consolidated accounts:
1.1.
Sale of real estate, consolidated accounts:
1.1.
Revenues from sales and hiring, consolidated accounts:
1.1.
Revenues from sales and hiring, administration, consolidated accounts:
1.1.
Revenues from sales and hiring, administration and management, consolidated accounts:
1.1.
Revenues from sales and hiring, management and regulation committee, consolidated accounts:
1.1.
Revenues from sales and hiring, upper secondary education, consolidated accounts:
1.1.
Revenues from sales and hiring, dental health care, consolidated accounts:
1.1.
Revenues from sales and hiring, social and family counselling services, consolidated accounts:
1.1.
Revenues from sales and hiring, child welfare, consolidated accounts:
1.1.
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment, consolidated accounts:
1.1.
Revenues from sales and hiring, culture, consolidated accounts:
1.1.
Revenues from sales and hiring, transport and communications, consolidated accounts:
1.1.
Revenues from sales and hiring, business activities, consolidated accounts:
1.1.
Revenues from sales and hiring, county municipal inter-authority co-operation (§27-co-operation), consolidated accounts:
1.1.
Revenues from sales and hiring, services other than ordinary county obligations, consolidated accounts:
1.1.
Income and wealth tax, including taxes on natural resouces:
1.1.
Government subsidies (Block grants):
1.1.
Commercial papers:
1.1.
Grants, reimbursements, property sales revenues, consolidated accounts:
1.1.
Deficit/surplus of the year in capital accounts, consolidated accounts:
1.1.
Dividends and other distributed income, consolidated accounts:
1.1.
Annual accumulated surplus/deficit in operational acounts, consolidated accounts:
1.1.
Annual unallocated surplus/uncovered in capital accounts, consolidated accounts:
1.1.
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Mandatory
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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).

contents

Other operating revenues, consolidated accounts

Variabelen har hatt feil definisjon for årene 2007-2013 ved at art 875 Eiendomsskatt boliger og fritidseiendommer var uteglemt fra beregningen. Feilen er rettet for alle årene til publiseringen 15.03.2015. BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere. Variabelen har endret definisjon til publiseringen 15.3.2015 ved at inntekter fra konsesjonskraft, kraftrettigheter og annen kraft fra videresalg er trukket ut og vises som egen variabel.

Working capital excl. pension premium deviation, consolidated accounts

Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom (fylkes)kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i (fylkes)kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. 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.

Basis of calculation for reimbursement of interest paid, county authority consolidated accounts

For å kunne vise like tall for Oslo som kommunekonsern og som fylkeskonsern omfatter beregningsgrunnlaget for rentekompensasjonen både FYLKESKONSERN (fra Husbanken for skole og Samferdselsdep. for fylkesveier) og KOMMUNEKONSERN (fra Husbanken for skole, kirke og omsorgsboliger) samt bokført verdi for VAR-investeringene i kommunekonsernet.

Gross operating revenues, consolidated accounts

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Gross operating surplus, consolidated accounts

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Gross operating expenditures, various joint expenditures, consolidated accounts

Fra og med regnskapsåret 2014 kan variabelverdien bli lavere p.g.a. endret omfang av funksjon 480. Noen utgifter knyttet til pensjon er skilt ut fra funksjon 480 og til ny funksjon 472. Videre skal bruk av premifond krediteres ny funksjon 473, mot tidligere, funksjon 480.

Long-term liabilities, consolidated accounts

Langsiktig gjeld skal inneholde pensjonsforpliktelser. Føring av pensjoner er ikke konsistent for alle (fylkes)kommuner i 2003. Dette medfører at tall for langsiktig gjeld for dette året ikke er direkte sammenlignbare for alle fylkeskommuner. Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom (fylkes)kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i (fylkes)kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. 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.

No dept-financed liquid capital, county authority consolidated accounts

Tallene for Oslo omfatter både kommunekonsern og fylkeskonsern.

Vat compensation, investments, consolidated accounts

Fra og med 2014 utgår art 728. MVA-kompensasjon knyttet til investering føres nå i investeringsregnskapet (kontoklasse 0 og 4) på art 729 (Kompensasjon for merverdiavgift). 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.

Net operating result, consolidated accounts

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Net finances, consolidated accounts

Tilsvarer Netto renter t.o.m. 2008. Omfatter tap/gevinst på finansielle instrumenter (omløpsmidler) som t.o.m. 2008 inngikk i Netto renter

Net loan debt, consolidated accounts

Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom (fylkes)kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i (fylkes)kommunekonsernets balansetall for 2012 og fremover. Som en følge av dette er definisjonen for 2012 og fremover endret. 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.

Net interest expenditures, consolidated accounts

Indikatoren har endret innhold fra 2008 til 2009. T.o.m. 2008 omfattes også tap/gevinst på finansielle instrumenter (omløpsmidler). F.o.m. 2009 er dette skilt ut i egne arter. Begrepet Netto finans omfatter tap/gevinst og f.o.m. 2009 er dette begrepet sammenlignbart med Netto renter t.o.m. 2008

Interest rate exposured debt, county authority consolidated accounts

Variabelen må ses på som en indikasjon på hhv. hvor stor del av gjelden som fylkeskonsernet må dekke renteutgiftene på selv og hvordan en renteendring vil slå ut på fylkeskonsernets 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: • 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 fylkeskonsernets faktiske lånerente. • 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.

Net interest rate exposure, county authority consolidated accounts

Variabelen må ses på som en indikasjon på hhv. hvor stor del av gjelden som fylkeskonsernet må dekke renteutgiftene på selv og hvordan en renteendring vil slå ut på fylkeskonsernets 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: • 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 fylkeskonsernets faktiske lånerente. • 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.

Revenues from sales and hiring, consolidated accounts

Variabelen har endret definisjon til publiseringen 15.3.2015 ved at inntekter fra konsesjonskraft, kraftrettigheter og annen kraft fra videresalg er trukket ut og vises som egen variabel.

Commercial papers

Fra og med regnskapsåret 2012 er det innført egne kapitler for konserninterne fordringer og gjeld mellom (fylkes)kommunen, særbedrifter og lånefond. Fra og med publiseringen 17. mars 2014 omfattes også lånefondsbalansene i (fylkes)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 - sertifikatlån i (fylkes)kommunen og særbedrifter inngår. Lånefondsbalansene inngår ikke: Kontoklasse 2 og 5, kapittel 43, alle sektorer. Definisjon 2012 og fremover fra og med publiseringen 17. mars 2014 - sertifikatlån i lånefondsbalansene inngår i konsernet: Kontoklasse 2 og 5, kapittel 43, alle sektorer + kapittel 43, alle sektorer i lånefond.

Grants, reimbursements, property sales revenues, consolidated accounts

TIDSSERIEBRUDD: Mva-kompensasjonen påløpt i investeringsregnskapet inngår i beregningen f.o.m. 2014. Det vil gi høyere variabelverdier enn tidligere.