Financial balance sheets and transactions by sectors; NA, 1995-2017

Financial balance sheets and transactions by sectors; NA, 1995-2017

Institutional sectors Not consolidated/Consolidated Balance sheets and transactions Periods Assets Insurance, pension and guarantee schemes Total (mln euro) Assets Insurance, pension and guarantee schemes Non-life insurance technical reserves (mln euro) Assets Insurance, pension and guarantee schemes Life insurance and annuity entitlements (mln euro) Assets Insurance, pension and guarantee schemes Pension entitlements and claims (mln euro) Assets Insurance, pension and guarantee schemes Provisions for calls under guarantees (mln euro) Liabilities Insurance, pension and guarantee schemes Total (mln euro) Liabilities Insurance, pension and guarantee schemes Non-life insurance technical reserves (mln euro) Liabilities Insurance, pension and guarantee schemes Life insurance and annuity entitlements (mln euro) Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims (mln euro) Liabilities Insurance, pension and guarantee schemes Provisions for calls under guarantees (mln euro)
Insurance corporations and pension funds Not consolidated Opening balance sheet 2017* 25,427 25,427 0 0 1,648,471 42,348 141,857 1,463,452 814
Insurance corporations and pension funds Not consolidated Financial transactions 2017* -3,770 -3,861 91 0 13,719 -2,405 -2,387 18,511 0
Insurance corporations and pension funds Not consolidated Total other changes 2017* -91 0 -91 0 -35,158 0 -2,998 -32,160 0
Insurance corporations and pension funds Not consolidated Price changes and revaluations 2017* -91 0 -91 0 -35,158 0 -2,998 -32,160 0
Insurance corporations and pension funds Not consolidated Other volume changes 2017* 0 0 0 0 0 0 0 0 0
Insurance corporations and pension funds Not consolidated Closing balance sheet 2017* 21,566 21,566 0 0 1,627,032 39,943 136,472 1,449,803 814
Insurance corporations and pension funds Consolidated Opening balance sheet 2017* 1,746 1,746 0 0 1,624,790 18,667 141,857 1,463,452 814
Insurance corporations and pension funds Consolidated Financial transactions 2017* -114 -205 91 0 17,375 1,251 -2,387 18,511 0
Insurance corporations and pension funds Consolidated Total other changes 2017* -91 0 -91 0 -35,158 0 -2,998 -32,160 0
Insurance corporations and pension funds Consolidated Price changes and revaluations 2017* -91 0 -91 0 -35,158 0 -2,998 -32,160 0
Insurance corporations and pension funds Consolidated Other volume changes 2017* 0 0 0 0 0 0 0 0 0
Insurance corporations and pension funds Consolidated Closing balance sheet 2017* 1,541 1,541 0 0 1,607,007 19,918 136,472 1,449,803 814
Insurance corporations Not consolidated Opening balance sheet 2017* 17,365 17,365 0 0 380,123 42,348 141,857 195,104 814
Insurance corporations Not consolidated Financial transactions 2017* -310 -310 0 0 -8,709 -2,405 -2,387 -3,917 0
Insurance corporations Not consolidated Total other changes 2017* 0 0 0 0 -322 0 -2,998 2,676 0
Insurance corporations Not consolidated Price changes and revaluations 2017* 0 0 0 0 -322 0 -2,998 2,676 0
Insurance corporations Not consolidated Other volume changes 2017* 0 0 0 0 0 0 0 0 0
Insurance corporations Not consolidated Closing balance sheet 2017* 17,055 17,055 0 0 371,092 39,943 136,472 193,863 814
Insurance corporations Consolidated Opening balance sheet 2017* 1,638 1,638 0 0 364,396 26,621 141,857 195,104 814
Insurance corporations Consolidated Financial transactions 2017* -205 -205 0 0 -8,604 -2,300 -2,387 -3,917 0
Insurance corporations Consolidated Total other changes 2017* 0 0 0 0 -322 0 -2,998 2,676 0
Insurance corporations Consolidated Price changes and revaluations 2017* 0 0 0 0 -322 0 -2,998 2,676 0
Insurance corporations Consolidated Other volume changes 2017* 0 0 0 0 0 0 0 0 0
Insurance corporations Consolidated Closing balance sheet 2017* 1,433 1,433 0 0 355,470 24,321 136,472 193,863 814
Source: CBS.
Explanation of symbols

Dataset is not available.


This table presents financial transactions, other changes in assets and financial balance sheets of the sectors of the Dutch economy. It enables insight in many financial aspects in the Netherlands. Such as the magnitude of the debt of the government, the mortgage debt of households, the assets of investment funds in shares, the loans lent by financial corporations. Sectors are presented both consolidated and non-consolidated in this table.

Data available from: 1995 up to and including 2017.

Status of the figures:
The figures of the period 1995-2014 are final. Data of 2015, 2016 and 2017 are provisional. Since this table has been discontinued, data will not become final.

Changes as of June 22nd 2018:
None. This table has been discontinued.
Statistics Netherlands has carried out a revision of the national accounts. New statistical sources and estimation methods have been used during the revision. Therefore this table has been replaced by table Financial balance sheets and transactions by sectors; National Accounts. For further information see section 3.

When will new figures be published?
Not applicable anymore.

Description topics

Assets
Insurance, pension and guarantee schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Total
Non-life insurance technical reserves
Non-life insurance technical reserves are financial claims that non-life insurance policy holders have against non-life insurance corporations in respect of unearned premiums and claims incurred.
Life insurance and annuity entitlements
Life insurance and annuity entitlements consist of financial claims that life insurance policy holders and beneficiaries of annuities have against corporations providing life insurance.
Pension entitlements and claims
Pension entitlements and claims of pension funds on pension managers and entitlements to non-pension benefits
Pension entitlements comprise financial claims that current employees and former employees hold against either:
- their employers;
- a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
- an insurer.

Claims of pension funds on pension managers and entitlements to non-pension benefits
For the Netherlands this category only relates to claims of pension funds on pension managers, entitlements to non-pension benefits don’t occur here.
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
Provisions for calls under guarantees
Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.
Liabilities
Insurance, pension and guarantee schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Total
Non-life insurance technical reserves
Non-life insurance technical reserves are financial claims that non-life insurance policy holders have against non-life insurance corporations in respect of unearned premiums and claims incurred.
Life insurance and annuity entitlements
Life insurance and annuity entitlements consist of financial claims that life insurance policy holders and beneficiaries of annuities have against corporations providing life insurance.
Pension entitlements and claims
Pension entitlements and claims of pension funds on pension managers and entitlements to non-pension benefits
Pension entitlements comprise financial claims that current employees and former employees hold against either:
- their employers;
- a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
- an insurer.

Claims of pension funds on pension managers and entitlements to non-pension benefits
For the Netherlands this category only relates to claims of pension funds on pension managers, entitlements to non-pension benefits don’t occur here.
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
Provisions for calls under guarantees
Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.