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Accounting data for foundations
Accounting data for foundations provides an overview of key financial figures for all foundations combined, including savings bank foundations. Non-profit foundations are included in the total but are also presented as a separate category.
Selected figures from these statistics
- Accounting figures for foundationsDownload table as ...Accounting figures for foundations1
All foundations Non-profit foundations NOK million Per cent / Percentage points NOK million Per cent / Percentage points 2024 2025 2024 - 2025 2024 2025 2024 - 2025 Income statement Operating income (NOK million) 67 076 71 598 6.7 34 527 35 299 2.2 Operating profit (NOK million) -2 095 350 -116.7 321 1 535 378.2 Net profit (NOK million) 24 651 26 105 5.9 1 229 2 271 84.8 Balance sheet Fixed assets (NOK million) 161 434 172 061 6.6 24 047 25 510 6.1 Current assets 175 740 195 355 11.2 21 907 22 328 1.9 Equity (NOK million) 282 866 312 853 10.6 24 926 27 182 9.1 Liabilities (NOK million) 54 307 54 563 0.5 21 028 20 656 -1.8 Key figures Equity ratio (per cent) 83.9 85.1 1.2 54.2 56.8 2.6 Current ratio 6.64 7.00 0.36 2.21 2.41 0.20 Number of enterprises 5 924 5 792 -132 1 461 1 432 -29 1Detailed accounting figures for savings bank foundations are available from 2024 in source table 09752 in the StatBank. Explanation of symbolsDownload table as ... - Accounting figures for foundations. NOK millionDownload table as ...Accounting figures for foundations. NOK million1
2023 2024 2025 Income statement Operating income (NOK million) 67 236 67 076 71 598 Operating expences (NOK million) 61 887 69 171 71 248 Payroll expences (NOK million) 21 906 23 103 24 131 Operating profit (NOK million) 5 350 -2 095 350 Financial items, net (NOK million) 9 211 27 187 26 246 Profit before tax (NOK million) 14 561 25 091 26 596 Net profit (NOK million) 14 212 24 651 26 105 Balance sheet Fixed assets (NOK million) 133 377 161 434 172 061 Intangible fixed assets (NOK million) 431 475 466 Tangible fixed assets 41 947 43 639 42 752 Financial fixed assets 90 999 117 320 128 844 Current assets 119 063 175 740 195 355 Inventories (NOK million) 278 281 304 Debts (NOK million) 8 593 11 613 13 530 Securities and other financial current assets (NOK million) 77 724 127 583 143 656 Cash and bank deposits (NOK million) 32 468 36 262 37 865 Total assets (NOK million) 252 440 337 173 367 416 Equity 200 919 282 866 312 853 Liabilities (NOK million) 51 521 54 307 54 563 Provisions (NOK million) 2 006 1 889 2 026 Long-term liabilities (NOK million) 25 765 25 939 24 621 Short-term liabilities (NOK million) 23 750 26 479 27 916 Equities and liabilities (NOK million) 252 440 337 173 367 416 Key figures Equity ratio (per cent) 79.6 83.9 85.1 Current ratio 5.01 6.64 7.00 Number of enterprises 6 077 5 924 5 792 1Detailed accounting figures for savings bank foundations are available from 2024 in source table 09752 in the StatBank. Explanation of symbolsDownload table as ... - Accounting figures for foundations. Non-profit foundations. NOK millionDownload table as ...Accounting figures for foundations. Non-profit foundations. NOK million
2023 2024 2025 Income statement Operating income (NOK million) 31 542 34 527 35 299 Operating expences (NOK million) 31 274 34 206 33 765 Payroll expences (NOK million) 10 778 11 562 11 550 Operating profit (NOK million) 268 321 1 535 Financial items, net (NOK million) 726 957 784 Profit before tax (NOK million) 993 1 278 2 319 Net profit (NOK million) 956 1 229 2 271 Balance sheet Fixed assets (NOK million) 19 463 24 047 25 510 Intangible fixed assets (NOK million) 217 191 187 Tangible fixed assets 13 510 14 720 15 088 Financial fixed assets 5 736 9 136 10 234 Current assets 20 701 21 907 22 328 Inventories (NOK million) 136 157 139 Debts (NOK million) 3 844 3 857 3 817 Securities and other financial current assets (NOK million) 6 468 7 348 7 984 Cash and bank deposits (NOK million) 10 254 10 546 10 388 Total assets (NOK million) 40 164 45 954 47 838 Equity 22 677 24 926 27 182 Liabilities (NOK million) 17 487 21 028 20 656 Provisions (NOK million) 596 554 517 Long-term liabilities (NOK million) 6 812 10 553 10 858 Short-term liabilities (NOK million) 10 079 9 921 9 281 Equities and liabilities (NOK million) 40 164 45 954 47 838 Key figures Equity ratio (per cent) 56.5 54.2 56.8 Current ratio 2.05 2.21 2.41 Number of enterprises 1 443 1 461 1 432 Explanation of symbolsDownload table as ...
About the statistics
The information under «About the statistics» was last updated 31 October 2025.
Operating income and operating expenses
Operating income and operating expenses are ordinary incomes and expenses except financial ones. Operating income is divided into sales revenues and other operating income. Regarding non-profit foundations, membership fees, contributions, donations and raised funds are also components of operating income. Operating expenses consist of used raw materials and consumables, changes in inventories, costs of asset acquisition, costs arising from the organisation’s objectives, wages and administrative expenses, depreciation and write-downs of fixed assets, and other operating expense. Ordinary depreciation concerns systematic depreciation of tangible fixed assets and intangible assets which deteriorate because of age and the like.
Financial income and financial expenses
Financial income and financial expenses are ordinary revenues and expenses relating to investments, securities, debtors and debts.
Taxes
Taxes represent taxes related to the accounting result, and consist of taxes payable, expected reimbursement claims from owners and changes in deferred taxes. Taxes are divided into taxes connected with ordinary result and tax expense connected with extraordinary items.
Fixed assets
Fixed assets mainly cover assets which are included in the foundations’ long-term value creation and which are intended for permanent use or ownership, and debtors and securities which are scheduled for repayment later than one year after the time of settlement. They include tangible fixed assets such as property, intangible assets such as research and development, and long-term investments.
Current assets
Current assets are assets which are connected with the foundations’ sale of goods and services, or which are expected to have a functional period of less than one year in operation. They are made up of cash and shot-term investments, debtors and inventories. Debtors are current assets if it has been agreed or scheduled that they will be repaid within one year after the end of the financial year.
Equity
Equity (net assets) is defined as the share of total assets belonging to the foundation, and is total assets minus liabilities.
Liabilities
Liabilities consist of all obligations which may restrict the foundation’s use of its resources in the future. Liabilities are composed of provisions for liabilities and charges, other long-term liabilities, and short-term liabilities. Long-term liabilities are legal or financial obligations not meant to be redeemed in the next accounting period, and are unrelated to the foundation’s short-term sales of goods and services. Short term liabilities are liabilities falling due for payment within one year from the time of settlement, or liabilities directly related to the foundation’s short-term sales of goods and services.
Key figures
The key figures provide information about the foundations’ capital strength and liquidity. Equity ratio expresses the capital strength of the foundation, i.e. its ability to withstand setbacks and losses. Current ratio is an indicator of the foundation’s ability to pay debt. Since current ratio is only measured at balance-sheet date, it has limited information about the current ability to pay debt.
Savings bank foundations
Savings bank foundations are self-owned financial foundations established in connection with the conversion of a savings bank into a limited liability savings bank. They manage ownership interests in the bank, act as long-term owners, and distribute funds for charitable purposes.
Industrial classification is in accordance with the revised Norwegian Standard Industrial Classification (SIC 2007) based on the EU industrial classification NACE Rev. 2. Foundations operating in several fields are mainly grouped by the activity which contributes the most to the foundation’s overall added value.
Sector classification follows the standard Institutional Sector 2012.
Foundations in the statistics are classified as non-profit foundations according to the International Classification of Non-Profit Organizations (ICNPO). The table below shows the ICNPO categories with the corresponding Norwegian standard.
ICNPO-activity classification | |||
International standard | Norwegian version | ||
ICNPO-nr. |
| ICNPO-nr. |
|
1. | Culture and recreation | 1. | Culture and recreation |
1 100 | Culture and arts | 1 100 | Culture and arts |
1 200 | Sports | 1 200 | Sports |
1 300 | Other recreation and social clubs | 1 300 | Other recreation and social clubs |
2. | Education and research | 2. | Education and research |
2 100 | Primary and secondary education | 2 100 | Primary and secondary education |
2 200 | Higher education | 2 200 | Higher education |
2 300 | Other education | 2 300 | Other education |
2 400 | Research | 2 400 | Research |
3. | Health | 3. | Health |
3 100 | Hospitals and rehabilitation | 3 900 | Hospitals, rehabilitation, mental health and crisis intervention and other health services |
3 300 | Mental health and crisis intervention | ||
3 400 | Other health services | ||
3 200 | Nursing homes | 3 200 | Nursing homes |
4. | Social services | 4. | Social services |
4 100 | Social services | 4 000 | Social services including emergency, relief, income support and maintenance - of this kindergartens - of this child welfare - of this substance abuse related services |
4 200 | Emergency and relief | ||
4 300 | Income support and maintenance | ||
5. | Environment | 5. | Environment |
5 100 | Environment | 5 000 | Environment and animal protection |
5 200 | Animal protection | ||
6. | Development and housing | 6. | Development and housing |
6 100 | Economic, social and community development | 6 100 | Economic, social and community development |
6 200 | Housing | 6 200 | Housing |
6 300 | Employment and training |
|
|
7. | Law, advocacy and politics | 7. | Law, advocacy and politics |
7 100 | Civil and advocacy organisations | 7 900 | Civil and advocacy organisations and law and legal services |
7 200 | Law and legal services | ||
7 300 | Political organisations | 7 300 | Political organisations |
8. | Philanthropic intermediaries and voluntarism promotion | 8. | Volunteer centres |
8 100 | Grant making foundations |
| In progress |
8 200 | Other philanthropic intermediaries and voluntarism promotion | 8 200 | Volunteer centres |
9. | International | 9. | International organisations |
9 100 | International activities | 9 100 | International organisations |
10. | Religion | 10. | Religion |
10 100 | Religious congregations and associations | 10 100 | Religious congregations and associations |
11. | Business and professional associations, unions | 11. | Business and professional associations, unions |
11 100 | Business associations | 11 100 | Business associations |
11 200 | Professional associations | 11 200 | Professional associations |
11 300 | Labour unions | 11 300 | Labour unions |
12. | Not elsewhere classified | 12. | Not elsewhere classified |
12 100 | Not elsewhere classified | 12 100 | Not icluded |
Name: Accounting data for foundations.
Topic: Business & technology.
Division for Accounting Statistics and Business Register.
National level.
Frequency: Annually.
Timeliness: The statistics are published 10 months after the end of the fiscal year.
Not relevant
Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.
Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.
The purpose of accounting statistics for foundations is to obtain information for economic overviews and analyses to be used in research and national accounts. The statistics provide a basis for the comparison of foundations, including non-profit foundations, classified according to ICNPO codes, over time. For further information on ICNPO, see Definitions - Standard classifications.
The major users of the statistics are the Ministry of Culture, the National Account’s satellite accounts on non-financial foundations, voluntary organisations, and research foundations.
No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 08 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.
Not relevant
The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).
The data are collected from the Register of Company Accounts in Brønnøysund.
Not relevant
The accounts data for foundations include all foundations required to submit financial statements that have submitted their annual reports at the time Statistics Norway collects the data. Among financial institutions, only savings bank foundations are included in the statistics. Annual accounts with identified serious errors or deficiencies in the income statement or balance sheet are excluded. Liquidation accounts are also excluded, as they are not prepared on a going-concern basis and may therefore be less comparable.
A foundation is created when, by a will, an endowment, or other legal disposition, an asset is made available for a certain social, charitable, economic, educational, humanitarian, or other purpose. Privately established autonomous funds, bodies and legacies are also classified as foundations. Most foundations are not tax liable and do not therefore submit tax questionnaires on accounting. They are however obliged to submit annual reports, and do submit them to Brønnøysund.
The foundations’ financial situation, found in profit and loss account and the balance sheet, will be presented, their solidity and liquidity elucidated.
Census.
The Register of Companies in Brønnøysund prepares the annual reports before electronically submitting them to Statistics Norway. All the data being obtained from the Register of Companies in Brønnøysund, foundations have no response burden with regard to accounting statistics for foundations.
The Register of Companies in Brønnøysund and Statistics Norway check the annual reports manually and mechanically to ensure that the information is correctly recorded. More checks are carried out to make sure that there is consistency between some accounts in profit and loss account and the balance sheet.
Savings bank foundations often submit simplified annual financial statements in accordance with the rules for small entities. To ensure consistency in the statistics, reported figures are reclassified when necessary based on information provided in the notes and adjusted to align with the standard structure under the Accounting Act.
The statistics are compiled by aggregating specific defined accounts from the financial statements of all entities included in the dataset.
Not relevant
Employees of Statistics Norway have a duty of confidentiality.
Statistics Norway does not publish figures if there is a risk of the respondent’s contribution being identified. This means that, as a general rule, figures are not published if fewer than three units form the basis of a cell in a table or if the contribution of one or two respondents constitutes a very large part of the cell total.
Statistics Norway can make exceptions to the general rule if deemed necessary to meet the requirements of the EEA agreement, if the respondent is a public authority, if the respondent has consented to this, or when the information disclosed is openly accessible to the public.
More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.
The total amounts in the statistics are comparable from 2008.
Errors can arise when the data are being registered or processed at Statistics Norway or at the Register of Accounts in Brønnøysund.
The degree of specification in the profit and loss accounts and the balance sheets varies from annual report to annual report. Although a standard chart of accounts specifying items is established by accounting legislation, different items may nevertheless be combined, if a more clearly set out annual report may result from that. In addition to that heterogeneity in the data, the contents of particular items may vary according to the activity to which the foundation belongs.
As regards the foundations which do not follow calendar year, it is the account closed in the calendar year which is covered by the statistics.
Not all annual reports are available when the statistics are produced. Therefore, the data are incomplete.
The statistics are based on census and do not therefore have uncertainties concerning sampling variance and non-response, with which sample surveys are encumbered.
The statistics are among other things based on information from registers at a given point in time, while both administrative and statistical registers are continually updated and are consequently changed when the statistics are being produced.
A revision is a planned change to figures that have already been published, for example when releasing final figures as a follow-up to published preliminary figures. See also Statistics Norway’s principles for revisions.