Sector accounts; financial balance sheets and transactions 1990 - q4 2013

View full table Show description
Balance sheets and transactions Assets and liabilities Sectors Other accounts receivable and payable (mln euro)
Opening balance sheet Assets Total economy 445,944
Non-financial corporations 219,195
Financial corporations 153,412
Monetary financial institutions 75,302
Other financial institutions 52,668
Insurance corporations and pension funds 25,442
General government (consolidated) 50,264
Central government (consolidated) 30,383
Local government (consolidated) 19,017
Social security funds (consolidated) 10,676
General government 60,264
Central government 30,571
Local government 19,017
Social security funds 10,676
Households including NPISH 13,073
Rest of the world 154,924
Liabilities Total economy 522,876
Non-financial corporations 138,246
Financial corporations 279,434
Monetary financial institutions 104,815
Other financial institutions 95,141
Insurance corporations and pension funds 79,478
General government (consolidated) 28,608
Central government (consolidated) 18,812
Local government (consolidated) 13,141
Social security funds (consolidated) 6,467
General government 38,608
Central government 19,000
Local government 13,141
Social security funds 6,467
Households including NPISH 66,588
Rest of the world 77,992
Financial transactions Assets Total economy 18,927
Non-financial corporations 26,855
Financial corporations -8,151
Monetary financial institutions -16,826
Other financial institutions 6,274
Insurance corporations and pension funds 2,401
General government (consolidated) 379
Central government (consolidated) 1,469
Local government (consolidated) -1,130
Social security funds (consolidated) -19
General government 320
Central government 1,469
Local government -1,130
Social security funds -19
Households including NPISH -97
Rest of the world -10,202
Liabilities Total economy 5,651
Non-financial corporations -884
Financial corporations -13,978
Monetary financial institutions -26,573
Other financial institutions 15,065
Insurance corporations and pension funds -2,470
General government (consolidated) 3,649
Central government (consolidated) 2,517
Local government (consolidated) -412
Social security funds (consolidated) 1,485
General government 3,590
Central government 2,517
Local government -412
Social security funds 1,485
Households including NPISH 16,923
Rest of the world 3,074
Other changes Assets Total economy -331
Non-financial corporations -27
Financial corporations -411
Monetary financial institutions -110
Other financial institutions -49
Insurance corporations and pension funds -252
General government (consolidated) 99
Central government (consolidated) 167
Local government (consolidated) -68
Social security funds (consolidated) -
General government 107
Central government 175
Local government -68
Social security funds -
Households including NPISH -
Rest of the world -1,716
Liabilities Total economy -1,623
Non-financial corporations 27
Financial corporations -1,804
Monetary financial institutions -172
Other financial institutions -1,042
Insurance corporations and pension funds -590
General government (consolidated) 146
Central government (consolidated) 726
Local government (consolidated) -580
Social security funds (consolidated) -
General government 154
Central government 734
Local government -580
Social security funds -
Households including NPISH -
Rest of the world -424
Closing balance sheet Assets Total economy 464,540
Non-financial corporations 246,023
Financial corporations 144,850
Monetary financial institutions 58,366
Source: CBS.
Explanation of symbols

Table explanation


This table presents financial transactions, other changes in assets and financial balance sheets of the (sub)sectors of the national economy. The data provide a detailed overview of the changes to the financial relations between sectors and with the rest of the world. The financial flows are a logical extension of the current and capital accounts within sector accounts.
The financial balance sheets present outstanding assets and liabilities at the beginning and at the end of a period. Both financial transactions and other changes reflect the changes in value of these assets and liabilities during a particular period. These changes could be the result of agreements between parties (transactions) or the result of other causes such as revaluations (other changes). Balance sheets, financial transactions and other changes are related: Closing balance sheets last period (=opening balance sheets current period) plus financial transactions current period plus other changes current period = closing balance sheets of current period.

Data of the financial balance sheets, financial transactions and other changes are available for the main sectors of the economy: non-financial corporations, financial corporations, general government, households including non-profit institutions serving households (NPISH) and the rest of the world. The sectors financial corporations and general government are broken down into subsectors. Assets and liabilities are broken down into a variety of financial instruments.

Data available from:
Years from 1969 to 2013
Quarters from first quarter 2005 to fourth quarter 2013.

Status of the figures:
The figures concerning 2011, 2012, 2013 and 2014 are (revised) provisional. Because this table is discontinued, figures will not be updated anymore.

Changes as of June 25th 2014:
None, this table is discontinued.

When will new figures be published?
Not applicable anymore.
This table is replaced by table Sector accounts; financial balance sheets and transactions. See paragraph 3.

Description topics

Other accounts receivable and payable
Other accounts receivable and payable (net).
The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction ‘other accounts receivable and payable’.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer’s credit) and due payments or receipts of wages and salaries, interests, contributions etc.