Provincial finances from 1900

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This table contains figures on revenues, expenditures and debts of provinces as of the year 1900, in millions of euros. The figures have been collected from previously published tables on provincial 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 provinces, and match as closely as possible the definitions and classifications used by the provinces themselves in their administration.

Important events:
2008 - As of January 2008, transfers received in advance from European and Dutch governments with a specific spending purpose (. e.g. the construction of new infrastructure) to cover expenses in future years are included in the balance sheet in a different way. From that year onward, these received transfers are included under deferred liabilities. The received transfers were previously booked under the provisions.
This led to a break in the figures of the relevant balance sheet items from 2007 to 2008.
2009 – Provinces sold their shares in the energy companies Essent and NUON. The result of this transaction was nearly 13 billion euros in revenue.
2013 - Mandatory Treasury Banking was established by the government. From the end of 2013 onwards, all public authorities must hold their surplus assets with central government (Treasury Banking Act). As an alternative to keeping surplus funds in the treasury, local governments may opt for using these funds to provide loans to each other.
2014 – Provinces sold their share in waste processing company Attero.
2015 - All youth care tasks were transferred from the provinces to the municipalities. In addition in 2015, the task of regional accessibility around large cities (with the exception of Amsterdam and Rotterdam) was transferred from the plus regions (local intergovernmental organisations) to the provinces. On balance, these two changes led to lower revenues and lower expenses for the provinces.
2016 - The balance of accounts of expenditure and revenue was almost 700 million euros positive in 2016. This positive balance of accounts is partly due to a change in the system for the Provincial Fund. As of 2016, the target payment (BDU) towards traffic and transport became part of the Provincial Fund. With this change, all central government grants received must be accounted for as fair value and not just the part for which expenses are also accounted for (according to BBV regulations).
2017 - In 2017, the regulations concerning the BBV were renewed. As a result of this renewal, the template for the Information for Third Parties (Iv3) was changed. With regard to this table, this renewal has not led to a break in the series.

Status of the figures:
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.

Changes as of 15 March 2024:
The provisional figures for 2022 have been added.
The figures for 2021 have become definitive.

When will new figures be published?
The new figures from the provincial 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

Revenues and expenditure provinces
Expenditure related to the relevant period.

The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.
Total expenditure
Expenditure related to the relevant period.

The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.
Expenditure current accounts
The part of the expenditure that is recorded on the current accounts.

On the current account, expenditures are recorded related to the working balance of the current year. This includes compensation of employees, interest charges, purchase of non-durable goods and services (including energy costs and costs of hiring staff) and paid current transfers, as well as consumption of fixed capital.
Expenditure capital accounts
The part of the expenditure that is registered in the capital accounts.

The expenditure from the capital accounts includes capital formation in fixed assets and changes in inventories including valuables, paid investment grants to governments and third parties and purchases of land.
Balance of revenues and expenditure
Balance of revenue and expenditure. A positive figure indicates a surplus, a negative figure indicates a deficit.