Sector

Kultur og fritid

920 companies ranked against comparable companies in four Morning company classes. Fiscal year 2023. Source: Brønnøysund Register Centre. Methodology

Morning company class

Morning company classes are our own division by revenue, not an official standard: Micro NOK 1m–10 MNOK, Small 10 MNOK–50 MNOK, Medium 50 MNOK–500 MNOK, Large from 500 MNOK. Companies are ranked only against others in the same class, and every figure below is for the class you have chosen. What are Morning company classes?

Ranking · 2023 · Morning class Medium

Morning class Medium · 2023
#	Company	Profile	Score	Change
1	Aurora Music AS	Leader	91	–
2	Museene i Sør-Trøndelag AS	Leader	83	–
3	Leos Lekeland Norge AS	Leader	81	–
4	Holmenkollen Skifestival AS	Leader	78	–
5	Øyafestivalen AS	Leader	76	–
6	Til Fotball AS	Steward	76	–
7	Vålerenga Fotball AS	Steward	74	–
8	Sporty Norge AS	Leader	73	–
9	Museum Nord Næringsdrift AS	Leader	73	–
10	Magic North AS	Leader	70	−6
11	Arktisk Filharmoni AS	Steward	70	–
12	Auditorium AS	Leader	69	–
13	Tryvannwyller AS	Leader	69	–
14	Museene Arven AS	Steward	68	–
15	Hafjell AS	Leader	67	–
16	Hove West AS	Steward	67	–
17	AS NORDLAND TEATER	Steward	67	–
18	Sats Vest AS	Leader	66	–
19	Spilleriet AS	Leader	65	–
20	Carte Blanche AS	Leader	65	–
21	Trøndelag Teater AS	Leader	64	–
22	Rudskogen Motorsenter AS	Leader	63	–
23	Palmesus AS	Sprinter	61	–
24	Lunds Tivoli AS	Sprinter	61	–
25	Postkodelotteriet AS	Leader	60	–
26	3T Trening AS	Sprinter	60	–
27	Rogaland Teater AS	Steward	59	–
28	Oslo Konserthus AS	Leader	58	–
29	Uno-X Mobility Cycling AS	Steward	57	–
30	Spectre Alliance AS	Sprinter	55	–
31	Egil Hesland AS	Steward	54	–
32	Kongsberg Skisenter AS	Sprinter	54	–
33	Fresh Fitness AS	Sprinter	54	–
34	Feel24 AS	Sprinter	54	–
35	AS REGIONTEATRET I MØRE OG ROMSDAL	Steward	53	–
36	Npro AS	Sprinter	52	–
37	Stavernfestivalen AS	Sprinter	52	+51
38	AS DEN NATIONALE SCENE	Steward	51	–
39	Eventyrlie AS	Sprinter	51	–
40	Blålyng AS	Steward	49	–
41	Tons of Rock Festival AS	Sprinter	49	–
42	Museum Stavanger AS	Sprinter	49	–
43	Idyll Festivalen AS	Sprinter	49	+9
44	Impulse Treningssenter AS	Sprinter	48	–
45	Dansens Hus AS	Steward	48	–
46	Viking Fotball AS	Steward	48	–
47	Drammen Scener AS	Steward	47	–
48	Astrup Fearnley Museet AS	Builder	47	–
49	Skigeilo AS	Builder	46	–
50	Teater Innlandet AS	Steward	45	–

Download as CSV (opens in Excel)

The rank is the rank in the class. A class with fewer than ten companies is compared with the whole sector. Full ranking · Press mode

Biggest moves · Morning class Medium

Stavernfestivalen AS
From 2022 to 2023: the operating margin rose from −75.3% to 27.9% and the equity ratio rose from −169.0% to −47.4%.
+51
Magic North AS
From 2022 to 2023: revenue grew by 43% and the operating margin fell from 43.8% to 40.7%.
−6

Top lists in the sector · 2023 · Morning class Medium

The five largest companies account for 20% of the sector's revenue. Combined profit before tax for the 78 ranked companies: 540 MNOK.

Size

The largest by revenue and employees, and who earns the most per employee.

Highest revenue

Sats Vest AS 469 MNOK
Creative Technology Norway AS 465 MNOK
Kristiansand Dyrepark AS 433 MNOK
Mova AS 389 MNOK
Nationaltheatret AS 372 MNOK

Operating revenue.

Most employees

Sats Vest AS 1,705
Sporty Norge AS 1,430
Mova AS 1,419
Tusenfryd AS 730
Kristiansand Dyrepark AS 675

Employees according to the Central Coordinating Register.

Highest revenue per employee

Palmesus AS 20.5 MNOK
Tons of Rock Festival AS 17.2 MNOK
Eventyrlie AS 10.5 MNOK
Viking Fotball AS 9.5 MNOK
Talent Norge AS 7.6 MNOK

Only companies with at least 5 employees.

Profit and balance

Who earns the most, who loses the most, and who has the strongest balance sheet.

Highest operating margin

Magic North AS 40.7%
Hafjell AS 38.1%
Aurora Music AS 38.0%
Feel24 AS 30.8%
Idyll Festivalen AS 27.9%

Operating result divided by operating revenue.

Largest profit

Sats Vest AS 100 MNOK
Hafjell AS 62 MNOK
Fresh Fitness AS 54 MNOK
Kristiansand Dyrepark AS 41 MNOK
Feel24 AS 39 MNOK

Profit before tax.

Largest loss

Creative Technology Norway AS −42 MNOK
Blålyng AS −26 MNOK
Oslo Nye Teater AS −26 MNOK
LL DET NORSKE TEATRET −21 MNOK
Tusenfryd AS −17 MNOK

Profit before tax, the largest negative.

Most solid

Blålyng AS 83.2%
Egil Hesland AS 78.4%
Magic North AS 77.2%
Museene Arven AS 74.3%
Museene i Sør-Trøndelag AS 71.6%

Equity ratio: equity divided by total assets.

Growth and movement

Who grows and falls the most in revenue, and who has climbed or fallen the most on the index since the year before.

Fastest growth

Stavernfestivalen AS +83.7%
Idyll Festivalen AS +68.8%
Magic North AS +43.1%

Revenue growth from the year before, only from at least NOK 10 million in revenue.

Largest revenue decline

No company meets the requirement this year.

Revenue decline from the year before, only from at least NOK 10 million in revenue.

Biggest climbers

Stavernfestivalen AS +50.3 points

Change in index points from the year before.

Biggest fallers

Magic North AS −5.7 points

Change in index points from the year before.

The lists cover ranked companies in the class: operating companies with at least NOK 1m in revenue, without holding companies and excluded ones. Size lists (revenue, profit, employees) count each group once. Source: Brønnøysund Register Centre. Amounts in other currencies are converted at Norges Bank's rates.

Quadrant analysis

Positions in the sector · 2023 · Morning class Medium

Each company is placed by profitability and solidity, measured as a place from 0 to 100 against the others in the same sector and Morning company class. The bubble shows revenue. Hover over or tap a bubble for the figures, filter by profile or search for a company.

Bubble size shows relative revenue, not exact figures. Dashed lines show where the 2 companies that moved most stood in 2022 (small ring).

Stavernfestivalen AS profitability 0 → 97, solidity 0 → 0
Magic North AS profitability 81 → 96, solidity 73 → 97

Lion · LeaderHigh profitability, high solidity
Cheetah · SprinterHigh profitability, lower solidity
Elephant · StewardLower profitability, high solidity
Beaver · BuilderLower profitability, lower solidity

Show the positions as a list

Company	Profile	Profitability	Solidity	In 2022 (profitability / solidity)
Feel24 AS	Cheetah	97	27	–
Stavernfestivalen AS	Cheetah	97	0	0 / 0
Aurora Music AS	Lion	96	84	–
Magic North AS	Lion	96	97	81 / 73
Idyll Festivalen AS	Cheetah	95	5	–
Eventyrlie AS	Cheetah	91	15	–
3T Trening AS	Cheetah	90	30	–
Hafjell AS	Lion	90	63	–
Scenekvelder AS	Cheetah	88	4	–
Lunds Tivoli AS	Cheetah	85	49	–
Impulse Treningssenter AS	Cheetah	85	23	–
Fresh Fitness AS	Cheetah	82	43	–
Tryvannwyller AS	Lion	81	88	–
Sats Vest AS	Lion	81	55	–
Momentium Live AS	Cheetah	80	7	–
Sporty Norge AS	Lion	79	81	–
Npro AS	Cheetah	79	45	–
Auditorium AS	Lion	77	54	–
Kristiansand Dyrepark AS	Cheetah	76	32	–
Tons of Rock Festival AS	Cheetah	71	17	–
Rudskogen Motorsenter AS	Lion	70	57	–
Palmesus AS	Cheetah	70	50	–
Trøndelag Teater AS	Lion	69	51	–
Øyafestivalen AS	Lion	66	78	–
Spilleriet AS	Lion	66	72	–
Kongsberg Skisenter AS	Cheetah	64	36	–
Hovden Alpinsenter AS	Cheetah	64	16	–
Leos Lekeland Norge AS	Lion	63	89	–
Postkodelotteriet AS	Lion	63	73	–
Museene i Sør-Trøndelag AS	Lion	62	95	–
Tusenfryd AS	Cheetah	61	20	–
Oslo Konserthus AS	Lion	60	66	–
Spectre Alliance AS	Cheetah	60	38	–
Holmenkollen Skifestival AS	Lion	58	85	–
Museum Stavanger AS	Cheetah	58	31	–
Museum Nord Næringsdrift AS	Lion	56	80	–
Inspiria Science Center AS	Cheetah	54	0	–
Carte Blanche AS	Lion	53	53	–
Konsertsystemer Llb AS	Cheetah	51	39	–
Lucky Bowl Norge AS	Cheetah	51	24	–
Sorrisniva AS	Cheetah	51	13	–
Vålerenga Fotball AS	Elephant	47	91	–
Til Fotball AS	Elephant	47	93	–
AS NORDLAND TEATER	Elephant	44	77	–
Uno-X Mobility Cycling AS	Elephant	43	92	–
Max Spill AS	Beaver	41	21	–
Hove West AS	Elephant	38	82	–
AS REGIONTEATRET I MØRE OG ROMSDAL	Elephant	38	65	–
Skigeilo AS	Beaver	38	42	–
Havferd AS	Beaver	38	26	–

The sector in numbers

Summary · fiscal year 2023 · Morning class Medium

The sector's median operating margin is 2.0%. 6 of 78 companies have negative equity. The median equity ratio is 29.2%.

Companies with accounts78

Total revenue10,511 MNOK

Median operating margin2.0%

Median equity ratio29.2%

Share with a loss31%

Share with negative equity8%

All figures are for fiscal year 2023. Ranked: 78 operating companies. Holding companies, excluded companies and companies without enough data are shown but not ranked. How to read the index

Climbers and fallers · Morning class Medium

Change in rank from 2022 to 2023, for 2 companies ranked in both years.

Climbers

None.

Fallers

35Stavernfestivalen ASfrom rank 2 to 3752
9Magic North ASfrom rank 1 to 1070

Awards · 2023 · Morning class Medium

Most profitableMagic North AS40.7%

Fastest growthStavernfestivalen AS83.7%

Strongest balance sheetBlålyng AS83.2%

Largest revenueSats Vest AS469 MNOK

Highest revenue per employeePalmesus AS20.5 MNOK

Needs attention · 2023 · Morning class Medium

48 companies show at least one warning sign. Showing the 15 most important.

criticalNationaltheatret ASNegative equity · Current ratio below 1 (0.50) · Loss before tax
criticalLL DET NORSKE TEATRETNegative equity · Current ratio below 1 (0.20) · Loss before tax
criticalOslo Nye Teater ASNegative equity · Current ratio below 1 (0.24) · Loss before tax
criticalLillehammer Olympiapark ASNegative equity · Current ratio below 1 (0.63) · Loss before tax
criticalStavernfestivalen ASNegative equity · Current ratio below 1 (0.51)
criticalInspiria Science Center ASNegative equity · Current ratio below 1 (0.36)
watchActic Norge ASVery low equity ratio (5.3%) · Current ratio below 1 (0.08) · Loss before tax
watchSosolo Collective ASVery low equity ratio (7.2%) · Current ratio below 1 (0.83) · Loss before tax
watchCreative Technology Norway ASCurrent ratio below 1 (0.58) · Loss before tax
watchMova ASCurrent ratio below 1 (0.94) · Loss before tax
watchEgil Hesland ASCurrent ratio below 1 (0.59) · Loss before tax
watchTusenfryd ASCurrent ratio below 1 (0.51) · Loss before tax
watchAnno Museum ASCurrent ratio below 1 (0.81) · Loss before tax
watchHålogaland Teater ASCurrent ratio below 1 (0.50) · Loss before tax
watchIdyll Festivalen ASVery low equity ratio (0.5%) · Current ratio below 1 (0.97)

Sector map · 2023 · Morning class Medium

Profitability against solidity for the ranked companies. Size shows revenue. Coral triangle: negative equity. Click to open the company. Outliers are placed on the edge.

Show the map's figures as a table

Company	Operating margin	Equity ratio	Revenue
Aurora Music AS	38.0%	59.6%	54 MNOK
Museene i Sør-Trøndelag AS	3.7%	71.6%	282 MNOK
Leos Lekeland Norge AS	4.1%	68.0%	138 MNOK
Holmenkollen Skifestival AS	2.0%	62.1%	58 MNOK
Øyafestivalen AS	3.5%	49.0%	115 MNOK
Til Fotball AS	−17.0%	70.4%	70 MNOK
Vålerenga Fotball AS	−34.5%	69.1%	101 MNOK
Sporty Norge AS	11.8%	50.2%	292 MNOK
Museum Nord Næringsdrift AS	2.3%	49.1%	71 MNOK
Magic North AS	40.7%	77.2%	84 MNOK
Arktisk Filharmoni AS	−0.3%	62.3%	111 MNOK
Auditorium AS	10.9%	34.8%	117 MNOK
Tryvannwyller AS	23.5%	63.3%	124 MNOK
Museene Arven AS	−0.6%	74.3%	82 MNOK
Hafjell AS	38.1%	40.2%	181 MNOK
Hove West AS	0.9%	52.0%	75 MNOK
AS NORDLAND TEATER	1.2%	48.9%	53 MNOK
Sats Vest AS	24.9%	35.3%	469 MNOK
Spilleriet AS	4.8%	44.4%	73 MNOK
Carte Blanche AS	1.9%	34.5%	50 MNOK
Trøndelag Teater AS	4.8%	33.2%	151 MNOK
Rudskogen Motorsenter AS	12.3%	36.4%	106 MNOK
Palmesus AS	4.7%	29.6%	123 MNOK
Lunds Tivoli AS	17.2%	29.3%	109 MNOK
Postkodelotteriet AS	5.1%	46.8%	180 MNOK
3T Trening AS	22.9%	18.7%	63 MNOK
Rogaland Teater AS	−1.0%	47.9%	124 MNOK
Oslo Konserthus AS	9.1%	42.0%	77 MNOK
Uno-X Mobility Cycling AS	1.1%	70.1%	202 MNOK
Spectre Alliance AS	2.1%	24.0%	95 MNOK
Egil Hesland AS	−4.7%	78.4%	282 MNOK
Kongsberg Skisenter AS	13.1%	23.1%	53 MNOK
Fresh Fitness AS	21.4%	26.1%	314 MNOK
Feel24 AS	30.8%	17.0%	128 MNOK
AS REGIONTEATRET I MØRE OG ROMSDAL	0.4%	40.5%	65 MNOK
Npro AS	12.2%	27.8%	50 MNOK
Stavernfestivalen AS	27.9%	−47.4%	113 MNOK
AS DEN NATIONALE SCENE	−4.1%	38.7%	194 MNOK
Eventyrlie AS	17.0%	8.6%	63 MNOK
Blålyng AS	−52.0%	83.2%	52 MNOK
Tons of Rock Festival AS	10.6%	12.4%	206 MNOK
Museum Stavanger AS	3.7%	19.4%	105 MNOK
Idyll Festivalen AS	27.9%	0.5%	63 MNOK
Impulse Treningssenter AS	14.2%	16.1%	60 MNOK
Dansens Hus AS	−1.6%	43.6%	64 MNOK
Viking Fotball AS	−0.6%	46.8%	161 MNOK
Drammen Scener AS	−3.3%	43.4%	58 MNOK
Astrup Fearnley Museet AS	−0.6%	29.2%	64 MNOK
Skigeilo AS	1.5%	25.3%	120 MNOK
Teater Innlandet AS	−5.7%	39.8%	53 MNOK
Kristiansand Dyrepark AS	12.0%	19.5%	433 MNOK
Konsertsystemer Llb AS	3.5%	24.7%	137 MNOK
Scenekvelder AS	21.9%	0.1%	147 MNOK
Hålogaland Teater AS	−0.7%	37.9%	96 MNOK
Bingo Sør AS	−0.2%	21.4%	113 MNOK
Funplays Norway AS	−3.6%	38.2%	54 MNOK
Bergen Vitensenter AS	−3.5%	24.8%	54 MNOK
Hovden Alpinsenter AS	14.1%	10.4%	51 MNOK
Talent Norge AS	−2.6%	5.7%	122 MNOK
Lucky Bowl Norge AS	3.6%	16.5%	136 MNOK
Bergen Live AS	−0.4%	12.5%	246 MNOK
Momentium Live AS	11.6%	1.9%	55 MNOK
Max Spill AS	0.8%	15.1%	52 MNOK
Sorrisniva AS	1.2%	7.8%	50 MNOK
Anno Museum AS	−3.3%	29.0%	148 MNOK
Tusenfryd AS	10.8%	12.9%	233 MNOK
Creative Technology Norway AS	−10.6%	42.7%	465 MNOK
Mova AS	−0.9%	17.6%	389 MNOK
Havferd AS	0.5%	16.6%	95 MNOK
Stavanger Oilers AS	−9.9%	21.5%	104 MNOK
Sosolo Collective AS	−1.5%	7.2%	93 MNOK
Actic Norge AS	0.6%	5.3%	125 MNOK
Inspiria Science Center AS	2.9%	−63.7%	74 MNOK
3T Produkter AS	−5.2%	3.3%	62 MNOK
Lillehammer Olympiapark AS	−6.2%	−8.4%	96 MNOK
Nationaltheatret AS	−4.3%	−11.7%	372 MNOK
LL DET NORSKE TEATRET	−7.6%	−9.2%	275 MNOK
Oslo Nye Teater AS	−19.5%	−10.4%	138 MNOK

Holding and investment companies · 2023

36 companies in the sector are holding or investment companies. They are kept out of the ranking above, since revenue, margins and growth say little about a company that lives from ownership. They are ranked on their own here: 10 have at least 10 MNOK in assets and are listed.

Holding and investment companies
Rank	Company	Score	Equity ratio	Return on assets	Current ratio	Total assets
1	N. Munkhaugen Holding AS	82	99.0%	38.5%	79.54	62 MNOK
2	Mifi Invest AS	71	98.3%	94.1%	2.32	11 MNOK
3	Aadne Holding AS	60	86.0%	35.0%	5.81	12 MNOK
4	Rmnl Holding AS	58	99.1%	0.6%	93.23	17 MNOK
5	Hugos Holding AS	53	100.0%	0.0%	37.17	12 MNOK
6	Micam Holding AS	49	81.7%	18.3%	4.79	146 MNOK
7	Steinar Skjervik Holding AS	38	86.7%	2.1%	0.93	74 MNOK
8	Gallerhåjen Investering AS	33	61.2%	1.2%	206.77	26 MNOK
9	Steinar Skjervik Investering AS	33	63.0%	6.2%	2.62	163 MNOK
10	P & M Holding AS	22	37.3%	9.7%	0.43	35 MNOK

Score 0–100 against the other holding companies in the sector: equity ratio 40 %, return on assets 40 % and current ratio 20 %. Methodology

In our articles

Finance earns 58.3% on operations; the typical Norwegian industry makes 5.7%No. 14 of 22 on median operating margin

All articles

Scenario analysis: the sector's weakest year

The sector's weakest year was 2026, with a median operating margin of −5.4%.

Based on the 7 fiscal years we have. The analysis grows as more years are fetched or imported.

Fiscal year	Median operating margin	Median equity ratio
2020	–	–
2021	–	–
2022	11.5%	40.4%
2023	3.6%	31.4%
2024	3.9%	32.2%
2025	4.7%	33.3%
2026 · weakest year	−5.4%	11.1%

In 2026, 2 ranked companies did better than the sector, 0 about the same and 2 weaker.

Held up best in 2026

1Nye Bjorli Skisenter ASequity ratio 9.8%9.4%
2Norsk Tivolidrift ASequity ratio 12.4%3.3%

Better than the sector: operating margin at or above the sector median and no loss or negative equity. Weaker: operating margin below the median and a loss or negative equity. Otherwise about the same as the sector. Methodology

Drivers in the sector

Interest rates, prices and exchange rates that shape the sector's year, next to the sector's median operating margin. The drivers are context and are not part of the index.

Consumer price index (indeks (2025 = 100))

Latest value: 104.0 (2026M09)

Consumer price index rose 3.0% in 2025; the sector's median operating margin rose 0.8 percentage points.

Consumer price index per year and the sector's median operating margin
Measure	2021	2022	2023	2024	2025	2026
Consumer price index, annual average	84.3	89.2	94.1	97.0	100.0	102.9 (so far)
Change from the year before	+3.5%	+5.8%	+5.5%	+3.2%	+3.0%	+2.9%
Sector's median operating margin	–	11.5%	3.6%	3.9%	4.7%	−5.4%

Source: SSB (14710, CC BY 4.0). Source · fetched 3 November 2026

Policy rate (prosent)

Latest value: 4.50 (2026-10)

Policy rate fell 0.20 percentage points in 2025; the sector's median operating margin rose 0.8 percentage points.

Policy rate per year and the sector's median operating margin
Measure	2021	2022	2023	2024	2025	2026
Policy rate, annual average	0.08	1.32	3.54	4.50	4.30	4.17 (so far)
Change from the year before	−0.28 percentage points	+1.24 percentage points	+2.22 percentage points	+0.96 percentage points	−0.20 percentage points	−0.12 percentage points
Sector's median operating margin	–	11.5%	3.6%	3.9%	4.7%	−5.4%

Source: Norges Bank (IR, NLOD 2.0). Source · fetched 3 November 2026

When policy rate fell in 2025, 494 of 937 ranked companies kept their operating margin at or above the year before. Among the largest: Sats Norway AS (20.8% → 23.3%), Sporty Norge AS (14.3% → 24.0%), Kristiansand Dyrepark AS (13.5% → 15.5%), Mova AS (3.8% → 9.5%), O Kristoffersen Bingodrift AS (2.9% → 4.2%).

We show the drivers and the margin side by side and claim no cause. Sensitivity per company is not computed until we have at least 10 years of accounts per company: with three years such figures are false precision.

The sector in Norway (SSB)

The whole industry as Statistics Norway counts it: every enterprise, not only the limited companies we rank. Use these figures as background for the ranking above.

Enterprises, employment and turnover · 2024

Enterprises: 40,440; +1.0% from 2023
Persons employed: 36,372; +0.9% from 2023

All enterprises, sole proprietorships included. SSB withholds some figures for confidentiality. The figure then shows the latest year with every value, and the year is given beside it.

Bankruptcies in the industry

55 enterprise bankruptcies in the last four quarters (2025K4–2026K3). Change −27.6% against the four quarters before (76). That is about 1.4 per 1,000 enterprises.

Source: Statistics Norway (SSB), table 12910, table 10790. CC BY 4.0. Our industry codes (SN2025) are linked to SSB’s (SN2007) with SSB’s correspondence table in Klass.

Latest bankruptcies and liquidations

Bare Kjuus AS 922693005 Voluntary liquidation · 2 November 2026
Anticoach AS 923413812 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Bergtattfestivalen AS 923887318 Forced dissolution · 31 October 2026 · 7 MNOK (2025)
Dream Factory Nordic AS 838998852 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Fuglum AS 917995028 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Gudmoren AS 936064175 Voluntary liquidation · 31 October 2026
Løpeglede AS 921833407 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)
Løpeglede Holding AS 931708791 Voluntary liquidation · 31 October 2026 · 0 MNOK (2025)

All bankruptcies and liquidations in the sector

Industry codes (NACE)

Code	Description
90*	Hele hovedgruppe 90
90.111	Skapende kunstnerisk virksomhet innenfor litteratur
90.112	Skapende kunstnerisk virksomhet innenfor komposisjon av musikk
90.120	Skapende kunstnerisk virksomhet innenfor visuell kunst
90.130	Annen kunstnerisk virksomhet
90.201	Utøvende kunstnerisk virksomhet og underholdningsvirksomhet innenfor musikk
90.202	Utøvende kunstnerisk virksomhet og underholdningsvirksomhet innenfor scenekunst
90.209	Annen utøvende kunstnerisk virksomhet og underholdningsvirksomhet ikke nevnt annet sted
90.310	Drift av lokaler tilknyttet kunstnerisk virksomhet og underholdningsvirksomhet
90.390	Andre tjenester tilknyttet kunstnerisk virksomhet og underholdningsvirksomhet
91*	Hele hovedgruppe 91
91.111	Drift av folkebiblioteker
91.120	Drift av arkiver
91.211	Drift av kunst- og kunstindustrimuseer
91.212	Drift av kulturhistoriske museer
91.213	Drift av naturhistoriske, teknologiske og vitenskapshistoriske museer
91.220	Drift av historiske steder og monumenter
91.300	Konservering, restaurering og andre tjenester tilknyttet kulturarv
91.410	Drift av botaniske og zoologiske hager
92*	Hele hovedgruppe 92
92.000	Lotteri- og gamblingvirksomhet
93*	Hele hovedgruppe 93
93.110	Drift av idrettsanlegg
93.120	Aktiviteter i idrettslag og -klubber
93.130	Treningssentervirksomhet
93.190	Sportsaktiviteter ikke nevnt annet sted
93.210	Drift av fornøyelses- og temaparker
93.291	Opplevelsesaktiviteter
93.292	Fritidsvirksomhet ellers