Appendix table 2. Quarterly data on the finances of municipalities and joint municipal authorities in Mainland Finland (incl. internal items), EUR million ¹⁾

	1st to 4th quarter
	Municipalities		Joint municipal authorities
	2016	Change, %	2016	Change, %
Income statement:
Operating revenue total	12 213	-2,5	13 779	0,8
Sales revenue	5 278	-2,8	12 710	0,9
Fees and charges	1 814	2,1	539	11,0
Subsidies and grants received	754	-9,9	177	-8,9
Other operating revenue	4 368	-2,5	353	-7,6
Change in inventories of finished goods and of work in progress (+/-)	0	23,1	-1	-65,2
Production for own use	443	-12,9	6	-26,3
Operating expenses total	41 352	0,2	12 960	0,3
Personnel expenses	14 460	-1,0	6 260	-0,5
Purchases of customer services	11 717	2,7	1 541	9,5
Purchases of other services	7 045	-1,4	2 688	-2,7
Materials, supplies and goods	1 882	-1,5	1 649	2,5
Allowances and grants	2 587	2,8	182	4,3
Other operating expenses	3 661	-1,0	642	-6,1
= Operating margin (+/-)	-28 695	1,6	824	10,8

1) Data include local government enterprises and internal items between different functions of the municipality/joint municipal authority. Operating expenses include expenses from production for own use. The data concerning 2016 are financial statement estimates. Changes are calculated compared to the previous year.

Source: Quarterly local government finances, 4th quarter 2016, Statistics Finland

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

Director in charge: Ville Vertanen

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Updated 08.02.2017