Statistikk innhold
Statistics on
Accounting statistics, non-financial enterprises foreign financing
The statistics gives an overview over Norwegian non-financial enterprises’ assets, liabilities, ownership, financial income and financial expenses abroad.
Selected figures from these statistics
- Assets and liabilities in foreign countries. NOK million. Preliminary figuresDownload table as ...Assets and liabilities in foreign countries. NOK million. Preliminary figures
2nd quarter 2026 Change in per cent 1st quarter 2026 - 2nd quarter 2026 2nd quarter 2025 - 2nd quarter 2026 Total assets 2 717 848 7.4 8.3 Fixed assets 1 860 317 8.0 13.9 Current assets 857 531 6.3 -2.2 Total liabilities 1 655 473 1.4 3.7 Long-term liabilities 1 103 729 4.8 5.1 Short-term liabilities 551 744 -4.6 0.9 Explanation of symbolsDownload table as ... - Assets and liabilities in foreign countries, yearly figures by category. NOK millionDownload table as ...Assets and liabilities in foreign countries, yearly figures by category. NOK million1
2022 2023 2024 2025 Total assets 2 669 493 2 732 262 2 739 938 2 811 074 Fixed assets 1 628 373 1 753 289 1 781 613 1 872 836 Intangible fixed assets abroad 203 242 596 715 Tangible fixed assets abroad 35 376 40 636 23 457 27 774 Financial fixed assets abroad 1 592 794 1 712 411 1 757 560 1 844 348 Investment in subsidiaries, other group companies or associated companies abroad 1 158 720 1 218 305 1 307 441 1 309 741 Loans to group companies 401 105 446 548 367 797 367 676 Current assets 1 041 120 978 972 958 325 938 238 Debitors abroad 693 916 600 926 676 178 557 442 Investments abroad 304 817 322 843 222 500 334 765 Bank deposits abroad 42 387 55 203 59 646 46 030 Total liabilities 1 743 346 1 794 000 1 866 689 1 745 715 Long term liabilities 1 069 468 1 102 499 1 186 105 1 122 275 Bond loans abroad 509 510 531 193 590 425 596 201 Liabilities to foreign financial institutions 157 837 157 739 173 664 139 303 Long-term liabilities to group companies abroad 353 617 358 544 368 670 331 119 Short-term liabilities 673 878 691 501 680 584 623 440 Short-term liabilities to group companies abroad 421 307 428 812 394 177 381 113 1Figures from last year are preliminary. Explanation of symbolsDownload table as ... - Assets and liabilities in foreign countries, by continent. NOK million. Preliminary figuresDownload table as ...Assets and liabilities in foreign countries, by continent. NOK million. Preliminary figures
2025 Total assets Fixed assets Current assets Total liabilities Long-term liabilities Short-term liabilities Total 2 811 074 1 872 836 938 238 1 745 715 1 122 275 623 440 Europe except Norway 1 970 925 1 199 003 771 922 1 370 895 930 504 440 392 Of which Belgium 25 239 10 855 14 384 84 159 .. .. Sweden 382 065 255 563 126 502 165 045 104 379 60 666 United Kingdom 278 474 152 828 125 646 293 399 214 212 79 188 Germany 126 931 75 776 51 155 81 204 38 627 42 577 Netherlands 253 302 216 804 36 498 134 663 63 654 71 010 Denmark 209 342 149 516 59 826 75 121 31 827 43 294 Russia 259 .. .. 23 .. .. France 211 818 87 345 124 473 39 247 29 247 10 000 Switzerland 30 122 8 103 22 020 23 220 9 120 14 100 Finland 106 378 73 431 32 947 60 620 35 178 25 442 Ireland 90 840 20 431 70 409 189 870 169 814 20 056 Cyprus 5 886 4 231 1 655 6 493 .. .. Luxembourg 71 579 18 664 52 914 164 551 144 000 20 551 Iceland 11 366 10 008 1 358 1 123 .. .. Northern, Central America and the Caribbean 345 975 270 864 75 112 244 110 132 639 111 471 Of which United States 285 596 236 997 48 599 217 962 119 875 98 087 Bermuda 11 224 7 206 4 018 2 428 632 1 795 Canada 27 296 19 534 7 762 15 147 10 229 4 918 Asia 191 144 142 231 48 914 63 508 31 586 31 923 Of which Singapore 112 232 96 681 15 550 18 198 6 240 11 957 South Korea 15 684 11 397 4 286 1 289 .. .. China 16 781 12 606 4 175 11 543 7 578 3 965 Africa 34 749 26 430 8 319 9 455 533 8 922 Of which Angola 12 012 11 348 664 6 737 .. .. Algeria 1 798 .. .. .. 0 .. South America 210 285 204 488 5 797 1 915 156 1 760 Of which Brazil 172 732 169 182 3 550 1 720 .. .. Oceania 29 439 10 038 19 401 7 441 2 677 4 764 Of which Australia 23 105 6 158 16 947 6 734 2 195 4 539 Unknown 28 557 19 783 8 773 48 391 24 180 24 210 Explanation of symbolsDownload table as ... - Assets and liabilities in foreign countries, quarterly figures by category. NOK millionDownload table as ...Assets and liabilities in foreign countries, quarterly figures by category. NOK million
Total assets Fixed assets Current assets Total liabilities Long-term liabilities Short-term liabilities 2nd quarter 20251 2 510 657 1 633 456 877 201 1 597 131 1 050 322 546 809 3rd quarter 20251 2 496 668 1 623 916 872 751 1 573 835 1 026 588 547 247 4th quarter 20251 2 521 920 1 730 856 791 064 1 609 460 1 056 881 552 578 1st quarter 20261 2 529 508 1 722 804 806 704 1 631 962 1 053 583 578 379 2nd quarter 20261 2 717 848 1 860 317 857 531 1 655 473 1 103 729 551 744 1The figures are preliminary. Explanation of symbolsDownload table as ...
About the statistics
The information under «About the statistics» was last updated 23 April 2021.
The units below are regarded as Norwegian in the statistics:
Legal persons registered as Norwegian, excluding their affiliates abroad. The definition is valid regardless of the owner’s nationality. Hence, foreign-owned companies registered as Norwegian are regarded as Norwegian units.
Affiliates in Norway of foreign registered legal persons. Physical persons permanently residing in Norway, regardless of citizenship. The following units are regarded as foreign in the statistics:
Legal persons registered abroad, including Norwegian-owned companies that are registered abroad.
Norwegian companies’ affiliates abroad.
Physical persons permanently residing abroad, regardless of citizenship.
Fixed assets in foreign countries cover assets that are mainly included in the company’s long-term creation of value and are intended for permanent ownership or use. They also include receivables and securities scheduled for repayment later than one year after the time of the settlement. They include tangible fixed assets, long-term receivables and investments. Investments include securities, shares and loans to other companies within the same group.
Current assets are assets relating to the company’s sales of goods and services (stocks of goods are not included, but assets and liabilities concerning sales of goods are), and assets which are expected to have a functional period of less than one year in production. This includes cash and short-term capital in foreign countries, foreign receivables and inventories.
The data are based on accounting legislation, and the values do not necessarily give a good picture of the real or the market value of the assets.
Liabilities cover all obligations that may limit the company’s future use of its resources. They are divided into short-term and long-term liabilities to foreign countries. Long-term liabilities are legal or financial obligations not meant to be redeemed during the coming accounting period. They are not related to the company’s short-term sales of goods and services. Short-term liabilities are liabilities that fall due for payment within one year from the time of settlement. Liabilities which are directly related to the company’s short-term sales of goods and services also fall in this category.
Companies applying the International Financial Reporting Standards (IFRS) classify proposed dividends as a part of the equity, and not as a short-term liability.
In the statistics, assets and liabilities are grouped into assets and liabilities in companies within own group and assets and liabilities in companies that are not in own group.
The annual statistics are broken-down by groups of countries.
Groups of countries are based on the ISO standard 3166.
Name: Accounting statistics, non-financial enterprises foreign financing
Topic: Establishments, enterprises and accounts
Division for Business Dynamics Statistics
The annual statistics are divided into countries or groups of countries.
Annually and quarterly statistics on non-financial companies’ foreign financial income, foreign financial expenses and foreign balance sheet items. The quarterly statistics are published 10 weeks after the quarter’s end, while the annual statistics are published within one year after the fiscal year.
The statistics are part of the basis for the Balance of Payment of non-financial companies, and partly the basis for reporting of Foreign Direct Investment to international organizations as IMF, OECD and Eurostat.
Statistical files are stored.
The purpose of the statistics is to give an overview over Norwegian non-financial companies’ foreign economy (assets, liabilities, ownership, financial income and financial expenses).
Parts of the earlier basis for the Balance of Payments statistics were closed, and this statistics was established to replace parts of the basis. The statistics also gives information on non-financial companies’ foreign assets and liabilities was previously collected as a part of the Financial Census.
The Accounting Statistics, non-financial companies foreign financing, are a part of the Balance of Payment.
No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given inthe Statistics Release Calendar.
For more information about the principles for equal treatment of users in releasing statistics and analyses, click here.
Accounting statistics, non-financial companies' foreign financing, is part of the basis of the Balance of Payment. The statistics is also part of the international reporting of assets and liabilities to foreign countries. The data collection is partly joint with the statistics on import and export of services.
The quarterly statistics cover the sample, and do not give figures for the entire population. The statistics is not directly comparable with the Balance of Payment.
Statistics Act Sections 10 and 20.
Council Regulation (EF) 184/2005.
The statistics are based on a survey of the 600 largest non-financial companies. The size of the company is measured by assets and liabilities in foreign countries, foreign shares and foreign ownership.
The population is based on the Financial Census of 2003 and taxation data.
Data are collected from non-financial companies, and are matched with information from the accounting statistics, stock statistics and the Central Register of Establishments and Enterprises.
The data are collected quarterly from the about 600 largest companies quarterly. The annual statistics cover approximately 3000 companies, where the 600 largest are included.
The data are collected by electronic questionnaires. The respondents must report within 30 days after the quarter, but have longer time to report the annual data.
The data are checked when reported to Statistics Norway, and for some types of errors, the respondent is contacted to get the errors corrected. The data are also verified by comparing them with data from other sources, like previous reports and accounting data.
Figures are not published in a way which makes it possible to identify particular units in the statistics.
Revisions in the accounting legislation may cause less comparability over time.
The reported data are based on the tax questionnaire on accounting. The interpretation of figures concerning Norwegian amounts and amounts toward foreign countries may vary from company to company, and cause missing values. There may also be errors in reporting. One of the most common errors stem from differences between variables as defined by Statistics Norway and as they are in the company’s accounting system or general ledger. The separation of the figures into Norwegian and foreign may also cause errors.
Non-response weakens the quality of the statistics. To minimize non-response, missing data are imputed electronically.
To secure high relevance at low cost, ensuring that the largest companies are in the sample is emphasised. There is no complete register covering all units in the population. Due to this, it might be units in the population not covered by the sample.