Municipal finances from 1900

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This table contains figures on revenues, expenditures and debts of municipalities as of the year 1900, in millions of euros. The figures have been collected from previously published tables on municipal finances and have been based on annual realisation figures. The data presented were taken from the annual accounts and the balance sheets of the respective municipalities, and match as closely as possible the definitions and classifications used by the municipalities themselves in their administration.

Important events:
1986 - A different method of financing the homes for the elderly resulted in a visible spike of 2 billion euros in income on the capital account.
1995 - In this year, municipalities received approximately 15.5 billion euros as a lump-sum payment from Central Government to buy off loans provided under the Housing Act. Through these lump sum payments the loans are repaid, causing the loans to decrease by an equal amount in 1995.
2008 - As of January 2008 deferred payments received from European and Dutch governments for a specific purpose (such as the construction of new infrastructure) to cover expenses in previous years, are recorded in the balance sheet differently. From this date onwards they are recorded under deferred liabilities. Previously the amounts were recorded under the provisions. The change in recording has led to a break in the time series concerning the balance between 2007 and 2008.
2009 - The sale of shares in Nuon and Essent resulted in a visible spike of 5.2 billion euros. Since the received book profit and super dividends are considered part of the current account, the increase is visible there.
2015 - Due to the transfer of tasks in the area of social support from General Government to municipalities, the revenues and expenses have increased by approximately 7 billion euros. The figures in this table are provisional at the time of first publication. Upon the second publication one year later, the figures will become definitive.
2020 - The sale of shares in Eneco resulted in additional revenues (book profit) of 4.1 billion euros.

Status of the figures:
The figures for 1900-2021 are definite, the figures for 2022 are provisional.

Changes as of 22 March 2024:
The provisional figures for 2022 have been added.
The figures for 2021 have been adjusted from provisional to definite.
For the year 2020, a 6 million euro correction was not included in the figure for short-term debt and, as a result, also not for total debt. In this version, this correction is included.

When will new figures be published?
The new figures from the municipal accounts are published no later than 15 months after the reporting period.
The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.

Description topics

Debt at year-end
The balance position of the debt of the muncipalities at the end of the year.
Total debt at year-end
The balance position of the debt of the municipalities at the end of the year.
Long-term debt
Long-term debts are all credits, which do not have the characteristics of deposits and which do not mature within one year.

The long-term debt or liabilities include the fixed liabilities (bond loans, private loans, funds invested by third parties and guarantee deposits).
The liability is valued at nominal value.
Short-term debt
Short-term debts or liabilities are all credits, which do not have the characteristics of deposits and which mature by contract within one year.

The short-term liabilities includes the current liabilities and the deferred liabilities.
The liability is valued at nominal value.

As of 2008, received transfers in advance from European and Dutch governments with a specific spending purpose (i.e. the construction of new infrastructure) to cover expenses in future years are included in the balance sheet differently. From this year, these received transfers are included under deferred liabilities. The received transfers were previously booked under the provisions.