Handelsondernemingen Friesland
| Plaats | Handelsondernemingen |
| 3 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 8 | |
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 8 | |
| 1 | |
| 2 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 4 | |
| 7 | |
| 2 | |
| 1 | |
| 12 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 5 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 27 | |
| 6 | |
| 2 | |
| 4 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 4 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 7 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 10 | |
| 1 | |
| 1 |