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 Monetary gold and special drawing rights Total (mln euro) Assets Monetary gold and special drawing rights Monetary gold (mln euro) Assets Monetary gold and special drawing rights Special drawing rights (SDRs) (mln euro) Assets Currency and deposits Total (mln euro) Assets Currency and deposits Currency (mln euro) Assets Currency and deposits Transferable deposits (mln euro) Assets Currency and deposits Savings deposits and other deposits Total (mln euro) Assets Currency and deposits Savings deposits and other deposits Savings deposits (mln euro) Assets Currency and deposits Savings deposits and other deposits Other deposits (mln euro) 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) Assets Other accounts receivable/payable Trade credits and advances (mln euro) Liabilities Monetary gold and special drawing rights Total (mln euro) Liabilities Monetary gold and special drawing rights Monetary gold (mln euro) Liabilities Monetary gold and special drawing rights Special drawing rights (SDRs) (mln euro) Liabilities Currency and deposits Total (mln euro) Liabilities Currency and deposits Currency (mln euro) Liabilities Currency and deposits Transferable deposits (mln euro) Liabilities Currency and deposits Savings deposits and other deposits Total (mln euro) Liabilities Currency and deposits Savings deposits and other deposits Savings deposits (mln euro) Liabilities Currency and deposits Savings deposits and other deposits Other deposits (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) Liabilities Other accounts receivable/payable Trade credits and advances (mln euro)
Deposit-taking corporations and MMFs Not consolidated Price changes and revaluations 2017* -20,069 0 -2,887 -17,182 -17,182 0 0 0 0 0 -36,902 -18,343 -18,559 -486 -18,073 0 0 0
Deposit-taking corporations and MMFs Consolidated Price changes and revaluations 2017* -19,956 0 -2,849 -17,107 -17,107 0 0 0 0 0 -36,789 -18,305 -18,484 -486 -17,998 0 0 0
Captive institutions and money lenders Not consolidated Price changes and revaluations 2017* -309 0 -97 -212 -212 0 0 0 0 0 0 0 0
Captive institutions and money lenders Consolidated Price changes and revaluations 2017* -309 0 -97 -212 -212 0 0 0 0 0 0 0 0
Insurance corporations and pension funds Not consolidated Price changes and revaluations 2017* -327 0 -309 -18 -18 -91 0 -91 0 0 -35,158 0 -2,998 -32,160 0 0
Insurance corporations and pension funds Consolidated Price changes and revaluations 2017* -327 0 -309 -18 -18 -91 0 -91 0 0 -35,158 0 -2,998 -32,160 0 0
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
Monetary gold and special drawing rights
The monetary gold and special drawing rights category consists of two subcategories:
- monetary gold
- special drawing rights
Total
Monetary gold
Monetary gold includes all gold, which is not intended for industrial purposes and not held in the form of valuables. Monetary gold can only be held by the Dutch Central Bank (DNB).
Special drawing rights (SDRs)
SDRs are international reserve assets created by the International Monetary Fund (IMF) and which are allocated to its members to supplement existing reserve assets. This transaction only exists for DNB.
Currency and deposits
Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
Total
Currency
Currency consists of notes and coins in circulation that are commonly used to make payments.
Transferable deposits
Transferable deposits are deposits exchangeable for currency on demand, at par, and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facilities, without penalty or restriction.
Savings deposits and other deposits
Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
Total
Savings deposits
These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.

Other deposits
Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro’s), which are not immediately transferable without restrictions.
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.
Other accounts receivable/payable
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.

Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.


Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Liabilities
Monetary gold and special drawing rights
The monetary gold and special drawing rights category consists of two subcategories:
- monetary gold
- special drawing rights
Total
Monetary gold
Monetary gold includes all gold, which is not intended for industrial purposes and not held in the form of valuables. Monetary gold can only be held by the Dutch Central Bank (DNB).
Special drawing rights (SDRs)
Special drawing rights (SDRs) are international reserve assets created by the International Monetary Fund (IMF) and which are allocated to its members to supplement existing reserve assets.
Currency and deposits
Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
Total
Currency
Currency consists of notes and coins in circulation that are commonly used to make payments.
Transferable deposits
Transferable deposits are deposits exchangeable for currency on demand, at par, and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facilities, without penalty or restriction.
Savings deposits and other deposits
Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
Total
Savings deposits
These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.
Other deposits
Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro’s), which are not immediately transferable without restrictions.
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.

Other accounts receivable/payable
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.

Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.

Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.