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Appendix table 1. Data on municipalities and joint municipal authorities' financial statements in 2015* and 2014, EUR million

  Municipalities Joint municipal authorities
2015 2014 Change, % 2015 2014 Change, %
Operating revenue total 7 553 8 656 -12,7 13 057 12 876 1,4
Sales revenue 3 246 4 332 -25,1 12 207 12 050 1,3
Fees and charges 1 776 1 727 2,8 481 459 4,9
Subsidies and grants received 814 834 -2,4 194 214 -9,3
Other operating revenue 1 717 1 762 -2,6 175 152 15,2
Operating expenses total 36 493 36 589 -0,3 12 190 12 124 0,5
Personnel expenses total 14 702 14 859 -1,1 6 308 6 349 -0,6
Purchases of services 16 448 16 028 2,6 3 686 3 612 2,0
Materials, supplies and goods 1 853 2 406 -23,0 1 590 1 569 1,3
Allowances and grants 2 502 2 290 9,3 179 168 6,9
Other operating expenses 988 1 007 -1,9 427 426 0,3
Operating margin -28 431 -27 432 3,6 873 760 14,8
Tax revenue total 21 768 21 178 2,8      
Municipal income tax 18 536 18 195 1,9      
Share of corporation tax 1 647 1 470 12,0      
Other tax income 1 585 1 513 4,8      
Central government transfers to local government 8 233 8 196 0,5      
Financing income and expenses 341 280 22,0 -87 -108 -19,1
Annual contribution margin 1 912 2 222 -14,0 785 652 20,4
Depreciations and reduction in value 2 092 2 077 0,7 573 562 1,9
Net investments 2 502 1 563 60,1 732 764 -4,2
Liquid assets 31st Dec 4 149 4 337 -4,3 971 968 0,3
Loan stock 31st Dec 15 558 14 740 5,6 3 047 2 999 1,6
*Preliminary data

Source: Local government finances 2015, preliminary data. Statistics Finland

Inquiries: Atte Virtanen 029 551 3685, Karen Asplund 029 551 3611, kuntatalous@stat.fi

Director in charge: Ville Vertanen


Updated 3.6.2016

Referencing instructions:

Official Statistics of Finland (OSF): Local government finances [e-publication].
ISSN=2343-4163. 2015, Appendix table 1. Data on municipalities and joint municipal authorities' financial statements in 2015* and 2014, EUR million . Helsinki: Statistics Finland [referred: 4.5.2024].
Access method: http://www.stat.fi/til/kta/2015/kta_2015_2016-06-03_tau_001_en.html