Kommunalt foretak

Kommunalt foretak or KF, in English: Municipal Enterprise is a type of enterprise owned by Norwegian municipalities. Fylkeskommunalt foretak or FKF, in English: County Enterprise is an equivalent enterprise owned by a county. KFs and FKFs offer no limited liability for the owner, though they do have a separate board of directors and a managing director. If more than one municipality and/or county is owner, the company is instead an Intermunicipal company (IKS), Norwegian: Interkommunalt selskap. Municipalities and counties are also free to own limited companies.

Norwegian types of company

ANS AS ASA BA BL DA Enkeltpersonforetak Etat FKF KF KS HF IKS NUF RHF Sparebank SF Studentsamskipnad Stiftelse

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