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Kommunalt foretak
A kommunalt foretak or KF (English: "municipal enterprise") is a Norwegiancompany type. Specifically the term relates to an undertaking owned by a municipality. An equivalent enterprise owned by a county is known as a fylkeskommunalt foretak 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. Municipalities and counties are also permitted to own limited companies.
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