A or KF (English: "municipal enterprise") is a Norway, Norwegian company type. Specifically the term relates to an undertaking owned by a Municipalities of Norway, municipality. An equivalent enterprise owned by a Counties of Norway, county is known as a or FKF ("county enterprise"). Each KF and FKF has its own separate board of directors and a managing director, but the undertakings are not limited liability companies. If more than one municipality and/or county is the owner, the company is instead classed as an or IKS ("intermunicipal company"). Municipalities and counties are also permitted to own aksjeselskap, limited companies.
Types of companies of Norway
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