The State; government sector, ESA accounts, 1996 - 2010

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Description topics

Current account

The European System of Accounts 1995 describes the economy as a series of
coherent economic partial processes. These partial processes include:
production, generating of income, distribution of income, income
expenditures, reallocation by capital transfers, generating of capital and
financing. Each partial process is described by a separate account.
The current account includes transactions related to production,
generating of income, distribution of income, income expenditure.

Expenditures

Subsidies on products

Payments without restitution by the government or institutions of the
European Union to producers of consumer goods intended to influence the
production level, the price of the product or the cost of production, e.g.
subsidies on wages, subsidies to stimulate employment and contributions to
compensate for deficits of limited liability companies (NVs), private
companies with limited liability (BVs) and commercial government
enterprises (e.g. the agencies Netherlands Vaccine Institute and Telecom).
NVs and BVs are corporate bodies of which the capital is divided into
shares. The shares of an NV are transferable, the shares of a BV are not
transferable.

Other enterprises

Payments without restitution by the government or institutions of the
European Union to enterprises, excluding commercial government
enterprises (e.g. the agencies Netherlands Vaccine Institute and Telecom)
intended to influence the production level, the price of the product or
the cost of production.

Social transfers

All payment without direct service in return (excluding capital transfers)
and not intended to finance long-term expenditures of the recipient, e.g.
premiums, benefits (in cash or in kind), gifts, fines, contributions to
the European Union and transfers to other government institutions.
Excluded are taxes paid on production and imports.

Other countries

Foreign countries include non-residential entities like the member states
and institutions of the European Union, third countries and supranational
organisations.

Revenues

Income transfers

All payments without direct service in return (excluding capital
transfers) and not intended to finance long-term expenditures of the
recipient, except for taxes. Examples: received benefits, fines,
indemnification, contributions form the European Union and transfers from
other government institutions.

Other countries

Foreign countries include non-residential entities like the member states
and institutions of the European Union, third countries and supranational
organisations.

Capital account

The European System of Accounts 1995 describes the economy as a series of
coherent economic partial processes. These partial processes include:
production, generating of income, distribution of income, income
expenditures, reallocation by capital transfers, generating of capital and
financing. Each partial process is described by a separate account. The
capital account includes (dis)investments and capital transfers.

Expenditures

Investments

Goods purchased by or produced by the State on its own, intended for use
in the production process, but not or only partly used in a particular
period. Included are goods with a lifetime of more than one year (e.g.
buildings, houses, machinery, vehicles), services directly related to the
product (like cost of preparation, design, supervision and transfer of
property), a limited number of intangible assets (e.g. computer software,
the acquisition of patents), the purchase of valuable assets (antiques and
other art objects) and the purchase of land.

Other new investments

Extension of capital stocks, excluding civil engineering works, purchase
of used investment goods and the purchase of land. Construction and
improvement of business accommodations, purchase of vehicles, other
machinery, equipment and installations, intangible assets (computer
software, acquisition of patents). Also included are the purchase of
valuable goods, like antiques and art objects.

Capital transfers

All payments without direct return which affect the payer's capital and
serve to finance fixed capital formation or long-term expenditures (other
than investments) of the recipient.

Other capital transfers

Payment by the State without direct return to other participants in the
economic process which affect the payer's capital and serve to finance
long-term expenditures (other than investments) of the recipient, e.g.
transfers resulting from guarantee liabilities, compensations for war
damage, catastrophes, acquittal of debts, covering of accumulated losses.

Revenues

Capital transfers

All payments received from other participants in the economic process
without direct return from the State, which affect the payer's capital and
serve to finance the fixed capital formation or long-term expenditures
(other than investments) of the State.

Other capital transfers

Payments received from other participants in the economic process without
direct return from the State, which affect the payer's capital and serve
to finance long-term expenditures (other than investments) of the State,
e.g. transfers resulting from guarantee liabilities, compensations of war
damage, catastrophes, acquittal of debts, covering of accumulated losses,
excluding capital taxes (revenues from inheritance taxes and donations).

Financial account

The European System of Accounts 1995 describes the economy as a series of
coherent economic partial processes. These partial processes include:
production, generating of income, distribution of income, income
expenditures, reallocation by capital transfers, generating of capital and
financing. Each partial process is described by a separate account. The
financial account includes the changes in the various types of financial
claims and debts.

Changes in assets (net)

Shares and other equity

Buying and selling of shares including increase or reduction of other
equity. Relates to claims representing ownership rights of
quasi-corporations. The holder is entitled to a share in the profit or the
net property (as a result of liquidation). This transaction only appears
as an asset at the State.

Other accounts receivable

Other accounts receivable refers to all changes in (re)payments received
or made outside the period under review. Included are taxes, social
contributions and changes in assets as a result of selling (buying) goods
and services paid for afterwards.

Changes in liabilities (net)

Other accounts payable

Other accounts payable refers to all changes in (re)payments received or
made outside the period under review. Included are taxes, social
contributions and changes in assets as a result of selling (buying) goods
and services paid for afterwards.