Current transactions by sectors; National Accounts

Current transactions by sectors; National Accounts

Institutional sectors Not Consolidated/Consolidated Periods Resources Total (million euros) Resources Imports of goods and services Total (million euros) Resources Imports of goods and services Imports of goods (million euros) Resources Imports of goods and services Imports of services Total (million euros) Resources Imports of goods and services Imports of services Imports of services excluding FISIM (million euros) Resources Imports of goods and services Imports of services Imports of FISIM (million euros) Resources Output Total (million euros) Resources Output Market output Total (million euros) Resources Output Market output Financial intermediation service (FISIM) (million euros) Resources Output Market output Other market output (million euros) Resources Output Output produced for own final use Total (million euros) Resources Output Output produced for own final use Own-account capital formation (million euros) Resources Output Output produced for own final use Products retained for own consumption (million euros) Resources Output Non-market output Total (million euros) Resources Output Non-market output Payments for non-market output (million euros) Resources Output Non-market output Other non-market output (million euros) Resources Compensation of employees Total (million euros) Resources Compensation of employees Wages and salaries (million euros) Resources Compensation of employees Employers' social contributions (million euros) Resources Taxes on production and imports Total (million euros) Resources Taxes on production and imports Taxes on products Total (million euros) Resources Taxes on production and imports Taxes on products Value added tax (VAT) (million euros) Resources Taxes on production and imports Taxes on products Taxes, duties on imports excluding VAT (million euros) Resources Taxes on production and imports Taxes on products Other taxes on products (million euros) Resources Taxes on production and imports Other taxes on production (million euros) Resources Subsidies (-) Total (million euros) Resources Subsidies (-) Subsidies on products (million euros) Resources Subsidies (-) Other subsidies on production (million euros) Resources Property income Total (million euros) Resources Property income Interest Interest; definition National Accounts (million euros) Resources Property income Interest Correction FISIM (million euros) Resources Property income Interest Interest before correction for FISIM (million euros) Resources Property income Distributed income of corporations Total (million euros) Resources Property income Distributed income of corporations Dividends (million euros) Resources Property income Distributed income of corporations Withdrawals from income of quasi-corp. (million euros) Resources Property income Reinvested earnings on foreign investm. (million euros) Resources Property income Other investment income Total (million euros) Resources Property income Other investment income Investm. income attrib. to policy holder (million euros) Resources Property income Other investment income Income payable on pension entitlements (million euros) Resources Property income Other investment income Inv. income attributable to shareholders (million euros) Resources Property income Rent (million euros) Resources Current taxes on income and wealth Total (million euros) Resources Current taxes on income and wealth Current taxes on income (million euros) Resources Current taxes on income and wealth Other current taxes (million euros) Resources Social contributions and benefits Total (million euros) Resources Social contributions and benefits Net social contributions Total (million euros) Resources Social contributions and benefits Net social contributions Employers' actual social contributions (million euros) Resources Social contributions and benefits Net social contributions Employers' imputed social contributions (million euros) Resources Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Resources Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Resources Social contributions and benefits Net social contributions The social insur. scheme service charges (million euros) Resources Social contributions and benefits Social benefits in cash Total (million euros) Resources Social contributions and benefits Social benefits in cash Social security benefits in cash (million euros) Resources Social contributions and benefits Social benefits in cash Other social insurance benefits (million euros) Resources Social contributions and benefits Social benefits in cash Social assistance benefits in cash (million euros) Resources Other current transfers Total (million euros) Resources Other current transfers Net non-life insurance premiums (million euros) Resources Other current transfers Non-life insurance claims (million euros) Resources Other current transfers Current transfers within gen. government (million euros) Resources Other current transfers Current international co-operation (million euros) Resources Other current transfers Miscellaneous current transfers (million euros) Resources Other current transfers The VAT- and GNI-based EU own resource (million euros) Resources Adjustm. change in pension entitlements (million euros) Resources Capital transfers Total (million euros) Resources Capital transfers Capital taxes (million euros) Resources Capital transfers Investment grants (million euros) Resources Capital transfers Other capital transfers (million euros) Uses Total (million euros) Uses Exports of goods and services Total (million euros) Uses Exports of goods and services Exports of goods (million euros) Uses Exports of goods and services Exports of services Total (million euros) Uses Exports of goods and services Exports of services Exports of services excluding FISIM (million euros) Uses Exports of goods and services Exports of services Exports of FISIM (million euros) Uses Intermediate consumption (-) (million euros) Uses Compensation of employees Total (million euros) Uses Compensation of employees Wages and salaries (million euros) Uses Compensation of employees Employers' social contributions (million euros) Uses Taxes on production and imports Total (million euros) Uses Taxes on production and imports Taxes on products (million euros) Uses Taxes on production and imports Other taxes on production (million euros) Uses Subsidies (-) Total (million euros) Uses Subsidies (-) Subsidies on products (million euros) Uses Subsidies (-) Other subsidies on production (million euros) Uses Property income Total (million euros) Uses Property income Interest Interest; definition National Accounts (million euros) Uses Property income Interest Correction FISIM (million euros) Uses Property income Interest Interest before correction for FISIM (million euros) Uses Property income Distributed income of corporations Total (million euros) Uses Property income Distributed income of corporations Dividends (million euros) Uses Property income Distributed income of corporations Withdrawals from income of quasi-corps. (million euros) Uses Property income Reinvested earnings on foreign investm. (million euros) Uses Property income Other investment income Total (million euros) Uses Property income Other investment income Investm. income attrib. to policy holder (million euros) Uses Property income Other investment income Income payable on pension entitlements (million euros) Uses Property income Other investment income Inv. income attributable to shareholders (million euros) Uses Property income Rent (million euros) Uses Current taxes on income and wealth Total (million euros) Uses Current taxes on income and wealth Current taxes on income (million euros) Uses Current taxes on income and wealth Other current taxes (million euros) Uses Social contributions and benefits Total (million euros) Uses Social contributions and benefits Net social contributions Total (million euros) Uses Social contributions and benefits Net social contributions Employers' actual social contributions (million euros) Uses Social contributions and benefits Net social contributions Employers' imputed social contributions (million euros) Uses Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Uses Social contributions and benefits Net social contributions The social insur. scheme service charges (million euros) Uses Social contributions and benefits Social benefits in cash Total (million euros) Uses Social contributions and benefits Social benefits in cash Social security benefits in cash (million euros) Uses Social contributions and benefits Social benefits in cash Other social insurance benefits (million euros) Uses Social contributions and benefits Social benefits in cash Social assistance benefits in cash (million euros) Uses Other current transfers Total (million euros) Uses Other current transfers Net non-life insurance premiums (million euros) Uses Other current transfers Non-life insurance claims (million euros) Uses Other current transfers Current transfers within gen. government (million euros) Uses Other current transfers Current international co-operation (million euros) Uses Other current transfers Miscellaneous current transfers (million euros) Uses Other current transfers The VAT- and GNI-based EU own resource (million euros) Uses Adjustm. change in pension entitlements (million euros) Uses Final consumption expenditure Total (million euros) Uses Final consumption expenditure Actual individual final consumption Total (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Total (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Transfers in kind non-market production (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Transfers in kind market production (million euros) Uses Final consumption expenditure Actual individual final consumption Other individual final consumption (million euros) Uses Final consumption expenditure Actual collective final consumption (million euros) Uses Capital transfers Total (million euros) Uses Capital transfers Capital taxes (million euros) Uses Capital transfers Investment grants (million euros) Uses Capital transfers Other capital transfers (million euros) Uses Gross capital formation Total (million euros) Uses Gross capital formation Gross fixed capital formation Total (million euros) Uses Gross capital formation Gross fixed capital formation Consumption of fixed capital (million euros) Uses Gross capital formation Gross fixed capital formation Net fixed capital formation (million euros) Uses Gross capital formation Changes in inventories incl. valuables Total (million euros) Uses Gross capital formation Changes in inventories incl. valuables Changes in inventories (million euros) Uses Gross capital formation Changes in inventories incl. valuables Acquisitions less disposals of valuables (million euros) Uses Acq. less disposals of non-prod. assets (million euros) Balancing items Gross domestic product (million euros) Balancing items Gross value added (million euros) Balancing items Net domestic product (million euros) Balancing items Net value added (million euros) Balancing items Gross operating surplus (million euros) Balancing items Net operating surplus (million euros) Balancing items Gross national income (million euros) Balancing items Net national income (million euros) Balancing items Gross disposable income (million euros) Balancing items Net disposable income (million euros) Balancing items Gross saving (million euros) Balancing items Net saving (million euros) Balancing items Net transactions of good and services (million euros) Balancing items Surplus nation on current transactions (million euros) Balancing items Net saving and capital transfers (million euros) Balancing items Net lending (+) or net borrowing (-) (million euros) Balancing items Total financial transactions in assets (million euros) Balancing items Total financial transactions liabilities (million euros) Balancing items Net financial transactions (million euros) Balancing items Statistical discrepancy (million euros)
Total domestic sectors Not consolidated 2021 1st quarter* 791,284 384,984 332,302 6,447 325,855 18,116 5,035 13,081 34,566 3,237 31,329 94,628 73,120 21,508 25,286 22,353 15,278 2,367 4,708 2,933 9,851 213 9,638 92,493 19,614 -8,811 28,425 40,475 40,154 321 18,105 13,253 679 7,621 4,953 1,046 35,014 32,992 2,022 81,674 45,898 17,670 4,292 18,711 7,627 -2,402 35,776 13,875 15,693 6,208 57,808 4,181 4,147 42,431 290 6,759 5,355 4,191 777 1,568 1,846 786,266 204,719 96,920 75,012 21,908 26,247 23,108 3,139 9,430 213 9,217 83,071 17,704 -9,700 27,404 30,069 29,358 711 21,666 12,586 688 7,627 4,271 1,046 34,093 32,098 1,995 81,560 45,091 17,216 4,292 18,323 7,621 -2,361 36,469 14,351 15,897 6,221 61,139 4,264 3,982 42,431 631 7,122 2,709 5,286 133,969 116,639 36,378 13,999 22,379 80,261 17,330 4,204 770 1,453 1,981 45,605 46,001 36,087 9,914 -396 -455 59 23 203,160 180,265 167,073 144,178 89,844 53,757 209,750 173,663 207,454 171,367 73,554 37,467 37,454 27,913 221,905 190,343 31,562 3,649
Total domestic sectors Not consolidated 2021 2nd quarter* 867,267 420,235 363,918 6,180 357,738 17,938 5,047 12,891 38,379 3,059 35,320 111,930 88,239 23,691 26,732 23,669 16,723 2,305 4,641 3,063 8,188 211 7,977 109,820 20,231 -8,210 28,441 61,200 60,576 624 10,627 17,069 794 9,410 6,865 693 19,238 17,197 2,041 99,954 60,003 20,359 3,929 28,772 9,417 -2,474 39,951 17,584 15,417 6,950 59,321 4,074 4,290 43,601 308 7,048 7,262 4,587 447 1,682 2,458 863,570 224,051 114,787 90,554 24,233 27,727 24,457 3,270 7,721 211 7,510 101,153 18,520 -9,030 27,550 45,337 44,537 800 20,246 16,357 800 9,417 6,140 693 18,868 16,864 2,004 99,793 59,052 19,762 3,929 28,383 9,410 -2,432 40,741 18,158 15,619 6,964 61,887 4,340 4,122 43,601 678 7,267 1,879 7,197 147,493 130,122 41,028 17,949 23,079 89,094 17,371 4,552 442 1,577 2,533 48,850 48,094 36,460 11,634 756 687 69 -509 220,430 196,184 183,970 159,724 86,104 49,644 225,712 189,252 223,677 187,217 76,249 39,789 39,824 27,943 182,844 157,590 25,254 -2,689
Total domestic sectors Not consolidated 2021 3rd quarter* 822,732 419,504 365,943 6,098 359,845 17,920 4,917 13,003 35,641 2,892 32,749 95,059 73,597 21,462 25,927 22,861 16,331 2,092 4,438 3,066 5,999 213 5,786 98,193 19,510 -8,476 27,986 52,166 51,384 782 10,714 14,985 677 8,414 5,894 818 27,933 25,835 2,098 82,537 46,167 17,776 4,254 18,132 8,420 -2,415 36,370 14,425 15,594 6,351 55,907 4,101 4,188 41,323 275 6,020 6,672 5,001 517 2,150 2,334 820,484 225,065 97,728 75,754 21,974 26,946 23,673 3,273 5,556 213 5,343 89,916 16,977 -9,246 26,223 38,241 37,310 931 19,517 14,363 686 8,420 5,257 818 27,524 25,467 2,057 82,291 45,244 17,208 4,254 17,742 8,414 -2,374 37,047 14,891 15,792 6,364 58,194 4,267 3,994 41,323 620 6,228 1,762 6,615 149,796 132,800 39,547 15,753 23,794 93,253 16,996 5,040 515 2,047 2,478 45,930 42,688 36,831 5,857 3,242 3,174 68 -117 217,899 194,439 181,068 157,608 99,224 62,393 222,931 186,100 221,299 184,468 71,560 34,729 34,690 25,708 58,087 36,363 21,724 -3,984
Total domestic sectors Not consolidated 2021 4th quarter* 894,984 449,262 390,477 6,012 384,465 18,338 5,252 13,086 40,447 3,094 37,353 106,940 84,357 22,583 28,229 24,818 17,068 2,705 5,045 3,411 8,975 210 8,765 113,225 20,155 -8,028 28,183 74,773 74,299 474 2,391 14,776 742 8,107 5,927 1,130 34,074 31,965 2,109 84,455 48,797 19,081 4,235 20,268 8,113 -2,900 35,658 13,473 15,917 6,268 55,477 4,383 4,361 40,491 316 5,926 5,741 8,606 755 2,261 5,590 895,963 245,653 109,911 86,650 23,261 29,317 25,699 3,618 8,551 210 8,341 112,578 17,737 -8,846 26,583 65,499 64,688 811 14,451 13,761 751 8,113 4,897 1,130 33,391 31,338 2,053 83,999 47,715 18,348 4,235 19,877 8,107 -2,852 36,284 13,877 16,125 6,282 57,349 4,556 4,213 40,491 1,558 5,968 563 5,668 153,891 133,935 41,613 17,397 24,216 92,322 19,956 8,580 753 2,060 5,767 47,075 47,622 37,336 10,286 -547 -635 88 0 229,098 203,609 191,762 166,273 98,845 61,509 226,110 188,774 225,377 188,041 71,559 34,223 34,249 24,510 -163,902 -187,675 23,773 -737
Total domestic sectors Not consolidated 2021* 3,376,267 1,673,985 1,452,640 24,737 1,427,903 72,312 20,251 52,061 149,033 12,282 136,751 408,557 319,313 89,244 106,174 93,701 65,400 9,469 18,832 12,473 33,013 847 32,166 413,731 79,510 -33,525 113,035 228,614 226,413 2,201 41,837 60,083 2,892 33,552 23,639 3,687 116,259 107,989 8,270 348,620 200,865 74,886 16,710 85,883 33,577 -10,191 147,755 59,357 62,621 25,777 228,513 16,739 16,986 167,846 1,189 25,753 25,030 22,385 2,496 7,661 12,228 3,366,283 899,488 419,346 327,970 91,376 110,237 96,937 13,300 31,258 847 30,411 386,718 70,938 -36,822 107,760 179,146 175,893 3,253 75,880 57,067 2,925 33,577 20,565 3,687 113,876 105,767 8,109 347,643 197,102 72,534 16,710 84,325 33,552 -10,019 150,541 61,277 63,433 25,831 238,569 17,427 16,311 167,846 3,487 26,585 6,913 24,766 585,149 513,496 158,566 65,098 93,468 354,930 71,653 22,376 2,480 7,137 12,759 187,460 184,405 146,714 37,691 3,055 2,771 284 -603 870,587 774,497 723,873 627,783 374,017 227,303 884,503 737,789 877,807 731,093 292,922 146,208 146,217 106,074 298,934 196,621 102,313 -3,761
Total domestic sectors Not consolidated 2022 1st quarter* 883,029 448,472 392,842 5,757 387,085 18,704 5,342 13,362 36,926 3,048 33,878 102,186 78,386 23,800 26,552 23,747 16,800 2,612 4,335 2,805 5,326 158 5,168 107,042 20,562 -6,979 27,541 39,597 39,143 454 31,948 13,999 678 7,535 5,786 936 38,935 36,833 2,102 87,099 49,832 19,101 5,263 20,194 7,541 -2,267 37,267 13,905 17,113 6,249 56,611 4,206 4,672 42,099 62 5,572 6,599 4,207 509 1,939 1,759 880,215 246,038 104,842 80,542 24,300 27,716 24,657 3,059 4,928 157 4,771 100,676 17,891 -7,580 25,471 34,281 33,558 723 34,755 12,813 681 7,541 4,591 936 38,279 36,215 2,064 86,887 48,903 18,537 5,263 19,797 7,535 -2,229 37,984 14,397 17,325 6,262 59,276 4,422 4,538 42,099 553 5,963 1,701 6,546 151,883 133,974 40,313 15,969 24,344 93,661 17,909 4,454 506 1,921 2,027 48,714 48,782 39,413 9,369 -68 -253 185 -24 226,933 202,434 187,520 163,021 99,701 60,288 229,877 190,464 228,080 188,667 76,250 36,837 36,590 27,313 330,905 303,910 26,995 -318
Total domestic sectors Not consolidated 2022 2nd quarter* 970,604 490,257 431,109 5,294 425,815 18,436 5,204 13,232 40,712 3,092 37,620 119,411 94,185 25,226 26,925 23,985 17,965 2,147 3,873 2,940 5,440 176 5,264 129,817 23,844 -3,865 27,709 65,527 64,814 713 18,756 17,472 790 9,286 7,396 4,218 27,559 25,404 2,155 102,692 60,849 21,175 4,741 27,917 9,293 -2,277 41,843 17,630 16,854 7,359 57,174 4,198 4,201 42,704 245 5,826 7,131 4,198 683 1,353 2,162 884,382 273,460 122,631 96,774 25,857 28,188 24,994 3,194 4,983 175 4,808 132,301 21,064 -4,327 25,391 62,355 61,416 939 28,301 16,363 795 9,293 6,275 4,218 26,151 24,046 2,105 102,496 59,798 20,485 4,741 27,525 9,286 -2,239 42,698 18,260 17,066 7,372 59,562 4,364 4,079 42,704 584 6,129 1,702 7,064 161,864 143,340 43,294 19,096 24,198 100,046 18,524 4,355 679 1,372 2,304 56,653 52,985 39,576 13,409 3,668 3,634 34 -95,326 241,615 216,797 202,039 177,221 96,236 56,660 235,105 195,529 234,321 194,745 72,524 32,948 32,791 111,040 294,621 184,894 109,727 -1,313
Total domestic sectors Not consolidated 2022 3rd quarter* 919,075 480,478 422,674 5,905 416,769 18,715 5,144 13,571 39,089 3,348 35,741 102,628 79,377 23,251 25,549 22,669 17,033 1,951 3,685 2,880 5,337 166 5,171 120,980 28,293 -1,065 29,358 51,248 50,328 920 23,462 14,594 722 7,753 6,119 3,383 28,416 26,255 2,161 88,366 50,017 19,399 4,511 20,867 7,760 -2,520 38,349 14,622 16,588 7,139 57,027 4,064 4,285 42,799 50 5,829 5,647 4,647 470 1,944 2,233 912,733 265,543 105,585 81,735 23,850 26,815 23,681 3,134 4,909 165 4,744 113,336 25,531 -1,467 26,998 47,772 46,735 1,037 23,182 13,468 724 7,760 4,984 3,383 27,657 25,557 2,100 88,126 48,998 18,740 4,511 20,473 7,753 -2,479 39,128 15,174 16,801 7,153 59,648 4,206 4,140 42,799 664 6,129 1,710 5,580 164,414 145,591 41,819 16,918 24,901 103,772 18,823 4,603 469 1,881 2,253 51,244 46,202 39,817 6,385 5,042 5,011 31 -4,727 238,450 214,935 198,633 175,118 111,387 71,570 242,299 202,482 240,677 200,860 76,330 36,513 36,557 29,857 114,053 82,151 31,902 2,045
Total domestic sectors Not consolidated 2022 4th quarter* 997,630 501,668 437,826 6,849 430,977 19,238 5,571 13,667 44,604 3,741 40,863 115,603 90,113 25,490 28,185 24,971 18,130 2,554 4,287 3,214 4,662 148 4,514 143,999 37,952 3,394 34,558 71,409 70,873 536 18,698 13,387 772 7,323 5,292 2,553 38,364 36,191 2,173 91,135 52,908 21,147 5,011 22,543 7,329 -3,122 38,227 13,758 17,486 6,983 62,435 4,525 4,634 43,110 984 9,182 4,825 6,754 952 2,105 3,697 996,705 276,031 118,620 92,524 26,096 29,530 26,062 3,468 4,250 146 4,104 149,258 35,729 3,120 32,609 77,991 77,083 908 20,824 12,161 779 7,329 4,053 2,553 37,710 35,598 2,112 90,928 51,887 20,479 5,011 22,147 7,323 -3,073 39,041 14,335 17,709 6,997 65,019 4,620 4,520 43,110 1,874 9,486 1,409 4,746 173,412 151,489 44,242 18,940 25,302 107,247 21,923 7,156 949 2,340 3,867 46,912 51,899 40,285 11,614 -4,987 -5,044 57 -6,867 251,551 225,637 211,266 185,352 108,063 67,778 242,342 202,057 240,619 200,334 67,286 27,001 26,599 26,839 -249,138 -272,107 22,969 -3,870
Total domestic sectors Not consolidated 2022* 3,770,338 1,920,875 1,684,451 23,805 1,660,646 75,093 21,261 53,832 161,331 13,229 148,102 439,828 342,061 97,767 107,211 95,372 69,928 9,264 16,180 11,839 20,765 648 20,117 501,838 110,651 -8,515 119,166 227,781 225,158 2,623 92,864 59,452 2,962 31,897 24,593 11,090 133,274 124,683 8,591 369,292 213,606 80,822 19,526 91,521 31,923 -10,186 155,686 59,915 68,041 27,730 233,247 16,993 17,792 170,712 1,341 26,409 24,202 19,806 2,614 7,341 9,851 3,674,035 1,061,072 451,678 351,575 100,103 112,249 99,394 12,855 19,070 643 18,427 495,571 100,215 -10,254 110,469 222,399 218,792 3,607 107,062 54,805 2,979 31,923 19,903 11,090 129,797 121,416 8,381 368,437 209,586 78,241 19,526 89,942 31,897 -10,020 158,851 62,166 68,901 27,784 243,505 17,612 17,277 170,712 3,675 27,707 6,522 23,936 651,573 574,394 169,668 70,923 98,745 404,726 77,179 20,568 2,603 7,514 10,451 203,523 199,868 159,091 40,777 3,655 3,348 307 -106,944 958,549 859,803 799,458 700,712 415,387 256,296 949,623 790,532 943,697 784,606 292,390 133,299 132,537 195,049 490,441 298,848 191,593 -3,456
Total domestic sectors Not consolidated 2023 1st quarter* 992,463 493,632 434,072 7,639 426,433 19,736 5,762 13,974 39,824 3,573 36,251 110,104 85,261 24,843 28,539 25,808 18,703 2,664 4,441 2,731 5,907 2,810 3,097 136,365 46,040 5,217 40,823 52,707 52,108 599 20,573 13,901 811 7,929 5,161 3,144 41,345 39,128 2,217 92,222 50,805 20,251 5,205 20,418 7,936 -3,005 41,417 15,262 18,705 7,450 59,872 4,512 4,659 44,678 48 5,975 5,344 19,133 703 2,083 16,347 989,542 268,083 112,924 87,538 25,386 29,754 26,800 2,954 5,509 2,809 2,700 132,372 43,071 4,949 38,122 50,338 49,380 958 23,134 12,685 813 7,936 3,936 3,144 40,490 38,324 2,166 92,057 49,829 19,638 5,205 20,014 7,929 -2,957 42,228 15,818 18,945 7,465 62,500 4,645 4,464 44,678 762 6,475 1,476 5,268 171,291 152,035 43,212 16,995 26,217 108,823 19,256 19,444 698 2,165 16,581 49,948 53,991 41,911 12,080 -4,043 -4,229 186 -98 249,539 225,549 207,628 183,638 112,768 70,857 249,895 207,984 248,287 206,376 77,072 35,161 34,850 26,911 235,964 208,818 27,146 235
Total domestic sectors Not consolidated 2023 2nd quarter* 1,063,916 508,784 445,481 8,017 437,464 19,305 5,475 13,830 43,998 3,616 40,382 128,787 102,171 26,616 28,713 25,843 19,159 2,391 4,293 2,870 4,870 988 3,882 174,433 53,624 6,340 47,284 91,349 90,505 844 10,282 18,513 880 10,528 7,105 665 36,360 34,049 2,311 109,164 63,397 22,640 4,713 28,719 10,537 -3,212 45,767 19,375 18,339 8,053 59,580 4,452 4,602 44,506 70 5,950 6,500 6,725 672 1,390 4,663 1,066,678 272,098 132,180 104,901 27,279 29,844 26,751 3,093 4,400 988 3,412 172,926 49,133 6,085 43,048 92,280 91,207 1,073 13,690 17,158 888 10,537 5,733 665 34,881 32,624 2,257 108,974 62,304 21,903 4,713 28,321 10,528 -3,161 46,670 20,024 18,577 8,069 62,759 4,673 4,446 44,506 960 6,664 1,510 6,409 177,522 157,194 46,488 20,054 26,434 110,706 20,328 6,967 665 1,437 4,865 57,718 56,954 42,098 14,856 764 738 26 0 262,449 236,686 220,351 194,588 105,295 63,197 259,902 217,804 258,392 216,294 80,961 38,863 38,621 23,001 34,181 14,375 19,806 -3,195
Total domestic sectors Not consolidated 2023 3rd quarter* 999,973 488,886 426,942 7,757 419,185 19,620 5,404 14,216 42,324 3,400 38,924 109,974 85,648 24,326 27,595 24,765 18,160 2,302 4,303 2,830 4,124 363 3,761 170,699 59,586 7,034 52,552 89,770 88,679 1,091 5,889 15,227 691 8,576 5,960 227 36,756 34,488 2,268 92,831 50,524 20,417 4,618 20,144 8,584 -3,239 42,307 16,202 18,186 7,919 59,128 4,327 4,589 44,101 88 6,023 4,857 5,123 737 2,162 2,224 993,165 259,414 113,076 88,106 24,970 28,644 25,592 3,052 3,696 362 3,334 160,903 53,488 6,743 46,745 68,187 67,031 1,156 25,119 13,882 696 8,584 4,602 227 36,168 33,953 2,215 92,592 49,456 19,708 4,618 19,744 8,576 -3,190 43,136 16,778 18,423 7,935 61,578 4,514 4,439 44,101 768 6,306 1,450 4,772 177,743 157,231 45,661 18,412 27,249 111,570 20,512 5,462 733 2,449 2,280 49,273 48,832 42,366 6,466 441 408 33 -156 254,701 229,472 212,335 187,106 117,105 74,739 260,774 218,408 259,151 216,785 81,493 39,127 38,788 32,037 110,562 81,435 29,127 -2,910
Source: CBS.
Explanation of symbols

Dataset is not available.


This table provides an overview of the non-financial transactions of the institutional sectors of the Dutch economy, distinguishing between uses and resources. Non-financial transactions consist of current transactions and transactions from the capital account. Furthermore, this table provides the main balancing items of the (sub)sectors.
Non-financial transactions are estimated for the main institutional sectors of the economy and the rest of the world.
Sectors are presented both consolidated and non-consolidated.

Data available from:
Annual figures from 1995.
Quarterly figures from first quarter 1999.

Status of the figures:
The figures from 1995 up to and including 2020 are final. Data of 2021, 2022 and 2023 are provisional.

Changes as of December 22nd 2023:
Data on the third quarter of 2023 are available. The figures for the first quarter of 2023 have been revised. Figures for 2021 and 2022 have been revised as a result of updated information on the government accounts. The revisions have an impact several transactions and balancing items. The revisions in 2021 are temporary recorded slightly differently in the national accounts compared to the government accounts. The national accounts will be aligned with government finance statistics on June 24th 2024.

When will new figures be published?
Annual figures:
The first annual data are published 85 day after the end of the reporting year as the sum of the four quarters of the year. Subsequently provisional data are published 6 months after the end of the reporting year. Final data are released 18 months after the end of the reporting year. Furthermore the financial accounts and stocks are annually revised for all reporting periods. These data are published each year in June.
Quarterly figures: The first quarterly estimate is available 85 days after the end of each reporting quarter. The first quarter may be revised in September, the second quarter in December. Should further quarterly information become available thereafter, the estimates for the first three quarters may be revised in March. If (new) annual figures become available in June, the quarterly figures will be revised again to bring them in line with the annual figures.
Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the latest figures. Revised yearly figures are published in June each year.

Description topics

Resources
Resources are transactions add to the economic value of sectors.
Total
Imports of goods and services
Transactions in goods and services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Imports of goods
Transactions in goods (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the imports are raw materials, semifinished products, fuel and fixed assets. Furthermore, imports of goods may be re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Imports of services
Transactions in services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of services applies among others to expenses made by Dutch companies abroad, like costs of transportation, banking costs and business travels. Imports by services are also made by the Dutch general government, among others by means of expenses made by Dutch embassies and consulates. Imports of services by households consist among others of imports of consumer goods and the direct consumptive expenditure by Dutch residents abroad.
Total
Imports of services excluding FISIM
This is the imports of services less the imports of financial intermediation services indirectly measured (fisim) from non-resident financial corporations to residents
Imports of FISIM
This is the imports of financial intermediation services indirectly measured (fisim) from non-resident financial corporations to residents.
Output
The ensemble of goods and services produced. Also called production. Three types of output are distinguished:
- market output: goods and services sold at a market or intended for sale at a market
- the own-account production of all goods that are retained by their producers for their own final consumption or gross fixed capital formation.
- non-market output: goods and services delivered for free or at economically non-significant prices to other units

Output is valued at basic prices. These are the prices experienced by the producers: product-related taxes have been subtracted from the original prices, subsidies haven been added to them. Costs of transportation, when charged separately by the producer, are not included. Changes in the values of financial and non-financial assets during the reference period are not included either.

Included is the output by all kind-of-activity units residing in the Netherlands, including those that are held by foreign owners. The kind-of-activity units include general government units and other non-commercial units.
Total
Market output
Market output consists of output that is disbursed of on the market or intended to be disbursed of on the market. Market output includes:
- products sold at economically significant prices;
- products bartered;
- products used for payments in kind, including compensation of employees in kind and mixed income in kind;
- products supplied by one local Kind-of-activity unit to another within the same institutional unit to be used as intermediate inputs or for final uses;
- products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal of vegetable products and uncompleted structures for which the buyer is unknown).
Total
Financial intermediation service (FISIM)
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation service charge indirectly measured.
The size of the imputed bank services is determined on the basis of a ‘reference rate’. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Other market output
Market output consists of output that is disbursed of on the market or intended to be disbursed of on the market. Market output includes:
- products sold at economically significant prices;
- products bartered;
- products used for payments in kind, including compensation of employees in kind and mixed income in kind;
- products supplied by one local Kind-of-activity unit to another within the same institutional unit to be used as intermediate inputs or for final uses;
- products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal of vegetable products and uncompleted structures for which the buyer is unknown).
Output produced for own final use
Output produced for own final use consists of goods or services that are retained either for own final consumption or for capital formation by the same institutional unit.
Total
Own-account capital formation
Output of gross fixed capital formation by the same institutional unit.

Examples of products used for own gross fixed capital formation:
- special tools or machines;
- dwellings, or extensions of dwellings, which are produced by households.
Products retained for own consumption
Products retained for own final consumption can only be produced by the households sector. Examples of products retained for own final consumption include:
- agricultural products retained by farmers;
- dwelling services produced by owner-occupiers;
- household services produced by employing paid staff.
Non-market output
Non-market output is output that is provided to other units for free, or at prices that are not economically significant. Non-market output is subdivided into two items: 'Payments for non-market output', which consists of various fees and charges, and 'Non-market output, other', which is output provided for free.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Total
Payments for non-market output
Payments for non-market output is output that is provided to other units at prices that are not economically significant.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Other non-market output
Other non-market output is output that is provided to other units for.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Compensation of employees
The compensation of employees is the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period. The compensation of employees is equal to the sum of wages and salaries and employers' social contributions.
Total
Wages and salaries
Wages and salaries are the remunerations an employee receives in return for work done during an accounting period. Wages and salaries include social contributions, income taxes and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities etc. on behalf of the employee. The most important form of wages and salaries is wages in cash (including withheld income taxes and social contributions). Wages in cash are composed of regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, overtime pay, tips and compensation for costs related to employment (for instance refunds of fares to and from work). Bonuses include holiday pay, tantième, gratifications, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company's products or services, and company supplied or subsidized child care.
Employers' social contributions
Employers' social contributions are social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees. Employer's social contributions may be either actual or imputed. As set out by the ESA 2010, pay over periods in which no work is done due to illness or bad weather is registered as part of employers' social contributions.
Taxes on production and imports
Taxes on production and imports are compulsory payments to the government and the European Union (EU), which are related to production, imports and to the use of production factors. Taxes on production and imports are classified into taxes on products and other taxes on production.
Total
Taxes on products
Taxes that are payable per unit of a given good or service produced or imported. The tax may be a specific amount of money per unit of quantity of a good or service, or it may be calculated as a specified percentage of the price per unit or value of the goods and services produced or traded.
Total
Value added tax (VAT)
Value added tax (VAT) is a tax on goods or services collected in stages by enterprises and which is ultimately charged in full to the final purchaser. The common feature of VAT is that producers are obliged to pay to the government only the difference between the VAT on their sales and the VAT on their purchases for intermediate consumption and gross fixed capital formation.
Taxes, duties on imports excluding VAT
Taxes and duties on imports excluding VAT comprise compulsory payments levied by general government or the institutions of the European Union on imported goods, excluding VAT, in order to admit them to free circulation on the economic territory, and on services provided to resident units by non-resident units. Examples are import duties and excise duties on imported fuel.
Other taxes on products
Taxes on products which are related to domestically produced goods and services. Examples are excise duties on beer and petrol which are produced in the Netherlands.
Other taxes on production
Other taxes on production include all taxes on production paid by producers, not related to the value or volume of products produced or transacted. Examples are real estate tax and sewerage charges paid by producers.
Subsidies (-)
Current payments from the Dutch government or the European Union to producers with the objective to influence output prices, employment or the remuneration of production factors. Subsidies are distinguished between subsidies on products and other subsidies on production.
Total
Subsidies on products
Subsidies payable per unit of a good or service produced or imported. The amount of subsidies is related to the value or amount of product.
Other subsidies on production
Other subsidies on production include all subsidies on production paid to producers, not related to the value or volume of products domestically produced or transacted. These are subsidies on agricultural products, subsidies on R&D and wage subsidies.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Interest; definition National Accounts
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Correction FISIM
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation services indirectly measured.

The size of the imputed bank services is determined on the basis of a reference rate. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Interest before correction for FISIM
Actual interest is the interest imputed to the period for which the underlying claim or debt exists. This deviates from the concept of interest in the national accounts. In the concept of interest in the national accounts, the actual interest is corrected for imputed bank services.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Total
Dividends
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Withdrawals from income of quasi-corp.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Reinvested earnings on foreign investm.
Reinvested earnings on foreign direct investment are equal to the operating surplus of the foreign direct investment enterprise
plus any property incomes or current transfers receivable, minus any property incomes or current transfers payable, including actual remittances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct investment enterprise.
On the financial account this return on foreign direct investment are returned in the form of the purchase of shares. If the dividends paid is greater than the profit earned in a period, this means that the retained earnings on foreign direct investment are negative.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Total
Investm. income attrib. to policy holder
In the national accounts pension and life insurance technical reserves are seen as a liability of insurance corporations to policy holders. Therefore, the investment revenues on these technical reserves are booked as payments from insurance corporations to households.
Subsequently, households pay back these revenues as imputed contributions to pension funds and life insurance corporations. In the financial accounts the latter transaction is recorded as a component of net equity in life insurance and pension funds technical reserves.
Income payable on pension entitlements
In the national accounts collective life insurance and pension provisions are seen as a liability of insurance enterprises and pension funds to pension participants. Therefore, the investment revenues on these provisions are booked as payments from insurance enterprises and pension funds to households.
Subsequently, households pay back these revenues as imputed premiums to insurance companies and pension funds.
Inv. income attributable to shareholders
Investment fund shareholders in a transaction recorded in the financial account.
Investment income attributable to collective investment fund shareholders, including mutual funds and unit trusts, consists of the following separate components:
— dividends attributable to collective investment fund shareholders
— retained earnings attributable to collective investment fund shareholders.

Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of investments funds.
Reinvested earnings are equal to the operating surplus of the investment funds minus the dividends attributable to shareholders. Reinvested earnings are re-injected into the fund by a transaction recorded in the financial account.
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Total
Employers' actual social contributions
Payments by employers, enforced by laws or (collective) labor agreement, in order to make social benefits possible.
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
The social insur. scheme service charges
The social insurance scheme service charges are the service fees charged by the units administering the schemes. They appear here as part of the calculation for net social contributions; they are not redistributive transactions but part of output and consumption expenditure.
Social benefits in cash
Social benefits other than social transfers in kind is made up of three sub-headings:
- social security benefits in cash
- other social insurance benefits
- social assistance benefits in cash
Total
Social security benefits in cash
Social security benefits in cash are social insurance benefits payable in cash to households by social security funds. Reimbursements are excluded and treated as social transfers in kind.
Other social insurance benefits
Other social insurance benefits correspond to benefits payable by employers in the context of other employment related social insurance schemes.
Examples are:
- A continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity, etc;
- The payment of retirement of survivors’ pensions to ex-employees or their survivors, and the payment of severance allowances to workers of their survivors in the event of redundancy, incapacity, accidental death etc. (if linked to collective agreements).
Social assistance benefits in cash
Social assistance benefits are payments of the central and local government to households, for which no quid pro quo by the beneficiary is expected. These benefits are based on a number of Dutch laws, such as the Act on Labor and Social Assistance.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Total
Net non-life insurance premiums
These premiums provide cover against damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc.
The premiums are paid by policy holders to non-life insurance companies and. The premiums are recorded net (i.e. the sum of production costs are deducted).
Non-life insurance claims
Non-life insurance claims represent the amounts which insurance enterprises are obliged to pay in settlement of injuries or damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc. The claims are paid by the insurance enterprises to the policy holders.
Current transfers within gen. government
Current transfers within general government include transfers between the different subsectors of general government (central government, state government, local government and social security funds) with the exception of taxes, subsidies, investment grants and other capital transfers.
Current international co-operation
Current international co-operation includes all transfers in cash or in kind between general government and governments or international organizations in the rest of the world, except investment grants and other capital transfers.

Miscellaneous current transfers
Miscellaneous current transfers include all current transfers not elsewhere classified. They include:
- current transfers to NPISHs include all voluntary contributions (other than legacies), membership subscriptions and financial assistance which NPISHs receive from households (including non-resident households) and, to a lesser extent, from other units;
- current transfers between households consist of all current transfers in cash or in kind made, or received, by resident households to, or from, other resident or non-resident households. In particular, they comprise remittances by emigrants or workers permanently settled abroad (or working abroad for a period of a year or longer) to members of their family living in their country of origin, or by parents to children in another location;
- fines and penalties imposed on institutional units by courts of law or quasi-judicial bodies are treated as other miscellaneous current transfers;
- the amounts paid for lottery tickets or placed in bets consist of two elements: the payment of a service charge to the unit organiing the lottery or gambling and a residual current transfer that is paid out to the winners;
- sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships.
The VAT- and GNI-based EU own resource
The VAT- and GNI-based third and fourth EU own resources are current transfers paid by the general government of each Member State to the institutions of the European Union.
The VAT-based third EU own resource and the GNI-based fourth EU own resource are contributions to the budget of the Union institutions. The level of the contribution of each Member State is based on the levels of their VAT base and their GNI.
The heading also includes miscellaneous non-tax contributions of the government to the institutions of the European Union.
Adjustm. change in pension entitlements
Since households are treated in the financial accounts as owners of the pension entitlements an adjustment item is necessary to ensure that any excess of contributions to pension schemes over pension benefits does not affect household savings. This adjustment is equal to the difference between net pension contributions (including imputed contributions) and pension benefits.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Total
Capital taxes
Capital taxes are compulsory, non-periodical payments to the government. They are based on the wealth of taxable persons. In practice, they only cover the inheritance tax. Taxes on net wealth of individuals are imposed periodically and are therefore recorded as taxes on income and wealth.
Investment grants
Investment grants are capital transfers, which are intended to finance fixed capital formation of other units.
Other capital transfers
Other capital transfers are capital transfers that cannot be characterized as investment grants or as capital taxes.
Uses
Uses are transactions appear which deduces the economic value of sectors.
Total
Exports of goods and services
Transactions in goods and services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Exports of goods
Transactions in goods (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the exports of goods are re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Exports of services
Transactions in services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. Exports of services include among others the following cases: transportation by resident carriers abroad, harbor services and ship maintenance to non-residents, works performed abroad by resident contractors. Expenses made in the Netherlands by foreign tourists, diplomats and cross-border workers.
Total
Exports of services excluding FISIM
This is the exports of services less the exports of financial intermediation services indirectly measured from resident financial corporations to non-residents.
Exports of FISIM
This is the exports of financial intermediation services indirectly measured from resident financial corporations to non-residents.
Intermediate consumption (-)
Goods and services used as input in a production process, with the exception of capital goods. Intermediate consumption consists of goods reshaped into other goods or consumed entirely in the course of the production process (by definition, this holds for all hired services). According to international standards an acquired good or hired service is classified as a fixed asset rather than intermediate consumption when it lasts over one year in a production process. Goods and services that are part of intermediate consumption are valued at market prices at the time they were used.
Compensation of employees
The compensation of employees is the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period. The compensation of employees is equal to the sum of wages and salaries and employers' social contributions.
Total
De vergoedingen voor de werknemer, die in een bepaalde periode arbeid verricht, en die ten laste komen van de werkgever, inclusief de door de werkgever ingehouden loonbelasting en de sociale premies die ten laste komen van de werknemer.
Wages and salaries
Wages and salaries are the remunerations an employee receives in return for work done during an accounting period. Wages and salaries include social contributions, income taxes and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities etc. on behalf of the employee. The most important form of wages and salaries is wages in cash (including withheld income taxes and social contributions). Wages in cash are composed of regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, overtime pay, tips and compensation for costs related to employment (for instance refunds of fares to and from work). Bonuses include holiday pay, tantième, gratifications, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company's products or services, and company supplied or subsidized child care.
Employers' social contributions
Employers' social contributions are social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees. Employer's social contributions may be either actual or imputed. As set out by the ESA 2010, pay over periods in which no work is done due to illness or bad weather is registered as part of employers' social contributions.
Taxes on production and imports
Taxes on production and imports are compulsory payments to the government and the European Union (EU), which are related to production, imports and to the use of production factors. Taxes on production and imports are classified into taxes on products and other taxes on production.
Total
Taxes on products
Taxes that are payable per unit of a given good or service produced or imported. The tax may be a specific amount of money per unit of quantity of a good or service, or it may be calculated as a specified percentage of the price per unit or value of the goods and services produced or traded.
Other taxes on production
Other taxes on production include all taxes on production paid by producers, not related to the value or volume of products produced or transacted. Examples are real estate tax and sewerage charges paid by producers.
Subsidies (-)
Current payments from the Dutch government or the European Union to producers with the objective to influence output prices, employment or the remuneration of production factors. Subsidies are distinguished between subsidies on products and other subsidies on production.
Total
Subsidies on products
Subsidies payable per unit of a good or service produced or imported. The amount of subsidies is related to the value or amount of product.
Other subsidies on production
Other subsidies on production include all subsidies on production paid to producers, not related to the value or volume of products domestically produced or transacted. These are subsidies on agricultural products, subsidies on R&D and wage subsidies.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Interest; definition National Accounts
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Correction FISIM
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation services indirectly measured.

The size of the imputed bank services is determined on the basis of a reference rate. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Interest before correction for FISIM
Actual interest is the interest imputed to the period for which the underlying claim or debt exists. This deviates from the concept of interest in the national accounts. In the concept of interest in the national accounts, the actual interest is corrected for imputed bank services.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Total
Dividends
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Withdrawals from income of quasi-corps.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Reinvested earnings on foreign investm.
Reinvested earnings on foreign direct investment are equal to the operating surplus of the foreign direct investment enterprise
plus any property incomes or current transfers receivable, minus any property incomes or current transfers payable, including actual remittances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct investment enterprise.
On the financial account this return on foreign direct investment are returned in the form of the purchase of shares. If the dividends paid is greater than the profit earned in a period, this means that the retained earnings on foreign direct investment are negative.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Total
Investm. income attrib. to policy holder
Investment income attributable to insurance policy holders corresponds to total primary incomes received from the investment of insurance technical reserves. The reserves are those where an insurance corporation recognises a corresponding liability to the policyholders.
In the national accounts pension and life insurance technical reserves are seen as a liability of insurance corporations to policy holders. Therefore, the investment revenues on these technical reserves are booked as payments from insurance corporations to households.
Subsequently, households pay back these revenues as imputed contributions to pension funds and life insurance corporations. In the financial accounts the latter transaction is recorded as a component of net equity in life insurance and pension funds technical reserves.

Income payable on pension entitlements
Investment income payable on pension entitlements. Pension entitlements arise from one of two different types of pension schemes. These are defined contribution schemes and defined benefit schemes.
A defined contribution scheme is one where contributions by both employers and employees are invested on behalf of the employees as future pensioners. No other source of funding of pensions is available and no other use is made of the funds. The investment income payable on defined contribution entitlements is equal to the investment income on the funds plus any income earned by renting land or buildings owned by the fund.
The characteristic of a defined benefit scheme is that a formula is used to determine the level of payments to be made to pensioners. This characteristic makes it possible to determine the level of entitlements as the present value of all future payments, calculated using actuarial assumptions about life lengths and economic assumptions about the interest or discount rate. The present value of the entitlements existing at the start of the year increases because the date when the entitlements become payable is one year nearer. This increase is regarded as investment income attributed to the pension holders in the case of defined benefit scheme. The amount of the increase is neither affected by whether the pension scheme actually has sufficient funds to meet all the obligations nor by the type of increase in the funds, whether it is investment income or holding gains, for example.
Inv. income attributable to shareholders
Investment income attributable to collective investment fund shareholders, including mutual funds and unit trusts, consists of the following separate components:
- dividends attributable to collective investment fund shareholders
- retained earnings attributable to collective investment fund shareholders
The dividend component is recorded in exactly the same manner as dividends for individual corporations, as described above. The retained earnings component is recorded using the same principles as those described for foreign direct investment enterprises but is calculated excluding any reinvested earnings on foreign direct investment. The remaining retained earnings are attributed to the investment fund shareholders leaving the investment fund with no saving, and are re-injected into the fund by the investment fund shareholders in a transaction recorded in the financial account.
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Total
Employers' actual social contributions
Payments by employers, enforced by laws or (collective) labor agreement, in order to make social benefits possible.
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
The social insur. scheme service charges
The social insurance scheme service charges are the service fees charged by the units administering the schemes. They appear here as part of the calculation for net social contributions; they are not redistributive transactions but part of output and consumption expenditure.
Social benefits in cash
Social benefits other than social transfers in kind is made up of three sub-headings:
- social security benefits in cash
- other social insurance benefits
- social assistance benefits in cash.
Total
Social security benefits in cash
Social security benefits in cash are social insurance benefits payable in cash to households by social security funds. Reimbursements are excluded and treated as social transfers in kind.
Other social insurance benefits
Other social insurance benefits correspond to benefits payable by employers in the context of other employment related social insurance schemes.
Examples are:
- A continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity, etc;
- The payment of retirement of survivors’ pensions to ex-employees or their survivors, and the payment of severance allowances to workers of their survivors in the event of redundancy, incapacity, accidental death etc. (if linked to collective agreements).
Social assistance benefits in cash
Social assistance benefits are payments of the central and local government to households, for which no quid pro quo by the beneficiary is expected. These benefits are based on a number of Dutch laws, such as the Act on Labor and Social Assistance.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Total
Net non-life insurance premiums
These premiums provide cover against damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc.
The premiums are paid by policy holders to non-life insurance companies and. The premiums are recorded net (i.e. the sum of production costs are deducted).
Non-life insurance claims
Non-life insurance claims represent the amounts which insurance enterprises are obliged to pay in settlement of injuries or damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc. The claims are paid by the insurance enterprises to the policy holders.
Current transfers within gen. government
Current transfers within general government include transfers between the different subsectors of general government (central government, state government, local government and social security funds) with the exception of taxes, subsidies, investment grants and other capital transfers.
Current international co-operation
Current international co-operation includes all transfers in cash or in kind between general government and governments or international organizations in the rest of the world, except investment grants and other capital transfers.
Miscellaneous current transfers
Miscellaneous current transfers include all current transfers not elsewhere classified. They include:
- current transfers to NPISHs include all voluntary contributions (other than legacies), membership subscriptions and financial assistance which NPISHs receive from households (including non-resident households) and, to a lesser extent, from other units;
- current transfers between households consist of all current transfers in cash or in kind made, or received, by resident households to, or from, other resident or non-resident households. In particular, they comprise remittances by emigrants or workers permanently settled abroad (or working abroad for a period of a year or longer) to members of their family living in their country of origin, or by parents to children in another location;
- fines and penalties imposed on institutional units by courts of law or quasi-judicial bodies are treated as other miscellaneous current transfers;
- the amounts paid for lottery tickets or placed in bets consist of two elements: the payment of a service charge to the unit organizing the lottery or gambling and a residual current transfer that is paid out to the winners;
- sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships.
The VAT- and GNI-based EU own resource
The VAT- and GNI-based third and fourth EU own resources are current transfers paid by the general government of each Member State to the institutions of the European Union.
The VAT-based third EU own resource and the GNI-based fourth EU own resource are contributions to the budget of the Union institutions. The level of the contribution of each Member State is based on the levels of their VAT base and their GNI.
The heading also includes miscellaneous non-tax contributions of the government to the institutions of the European Union.
Adjustm. change in pension entitlements
Since households are treated in the financial accounts as owners of the pension entitlements an adjustment item is necessary to ensure that any excess of contributions to pension schemes over pension benefits does not affect household savings. This adjustment is equal to the difference between net pension contributions (including imputed contributions) and pension benefits.
Final consumption expenditure
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Total
Actual individual final consumption
Expenditure on goods or services that are used for the direct satisfaction of individual needs.
Total
Social transfers in kind
Social transfers in kind consist of individual goods and services provided for free or at prices that are not economically significant to individual households by government units and NPISHs, whether purchased on the market or produced as non-market output by government units or NPISHs. They are financed out of taxation, other government income or social security contributions, or out of donations and property income in the case of NPISHs.
Total
Transfers in kind non-market production
Social transfers in kind are individual goods and services provided directly to the beneficiaries by non-market producers. Any payments made by the households themselves should be deducted.
Transfers in kind market production
Individual goods and services in the form of reimbursements by social security funds of approved expenditures made by households on specific goods and services; or
provided directly to the beneficiaries by market producers from which general government purchases the corresponding goods and services.
Any payments made by the households themselves are to be deducted.
Other individual final consumption
Other individual final consumption.
Actual collective final consumption
Expenditure on goods or services that are used for the direct satisfaction of collective needs.

Collective services have the following characteristics:
-they can be delivered simultaneously to every member of the community or to particular sections of the community, such as those in a particular region or locality;
- the use of such services is usually passive and does not require the agreement or active participation of all the individuals concerned;
- the provision of a collective service to one individual does not reduce the amount available to other in the same community or section of the community.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Total
Capital taxes
Capital taxes are compulsory, non-periodical payments to the government. They are based on the wealth of taxable persons. In practice, they only cover the inheritance tax. Taxes on net wealth of individuals are imposed periodically and are therefore recorded as taxes on income and wealth.
Investment grants
Investment grants are capital transfers, which are intended to finance fixed capital formation of other units.
Other capital transfers
Other capital transfers are capital transfers that cannot be characterized as investment grants or as capital taxes.
Gross capital formation
Capital formation consists of capital formation in fixed assets and changes in inventories including valuables.
Total
Gross fixed capital formation
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Total
Consumption of fixed capital
The decline in value of fixed assets owned, as a result of normal wear and tear and obsolescence.

For the estimation of the consumption of fixed capital the perpetual inventory method (PIM) is applied. The capital stock at the beginning of the year is brought to replacement value because of price changes. The fixed capital formation during the year is added to this capital stock. Next it is diminished with the value of capital goods discarded. This gives to value of capital stock at the end of the year. The consumption of fixed obtained by applying a depreciation percentage.
This method may differ considerably from the method used to calculate depreciation in business accounts, which is based on historical costs or fiscal life span.
Net fixed capital formation
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Changes in inventories incl. valuables
Changes in inventories including acquisitions less disposals of valuables.
Changes in the stock of raw materials, semi-finished products, work-in-progress (unfinished works like ships or oil rigs) and finished products still held by the producer. Changes in stock do not include work-in-progress in construction. Positive changes in inventories arise when products are finished in the reference period but not yet sold. Alternatively, they arise when goods are purchased for intermediate consumption but not yet used. Negative changes in inventories arise when goods from stocks have been sold, or used in the production process.

In measuring changes in inventories, changes in prices during the reference period are not allowed to have any effect. The initial and final inventory is therefore valued at the same price. Raw materials are valued at the price of purchase. Final products are valued at the selling price. Work-in-progress is valued at the cost-price.

Acquisitions less disposals of valuables consists of the acquisitions less disposals of precious stones, non-monetary gold, antiques, art objects and jewelry that are acquired and held primarily as stores of value. In the national accounts this transaction is mostly combined with changes in inventories.
Total
Changes in inventories
Changes in inventories including acquisitions less disposals of valuables.
Changes in the stock of raw materials, semi-finished products, work-in-progress (unfinished works like ships or oil rigs) and finished products still held by the producer. Changes in stock do not include work-in-progress in construction. Positive changes in inventories arise when products are finished in the reference period but not yet sold. Alternatively, they arise when goods are purchased for intermediate consumption but not yet used. Negative changes in inventories arise when goods from stocks have been sold, or used in the production process.

In measuring changes in inventories, changes in prices during the reference period are not allowed to have any effect. The initial and final inventory is therefore valued at the same price. Raw materials are valued at the price of purchase. Final products are valued at the selling price. Work-in-progress is valued at the cost-price.
Acquisitions less disposals of valuables
Acquisitions less disposals of valuables consists of the acquisitions less disposals of precious stones, non-monetary gold, antiques, art objects and jewelry that are acquired and held primarily as stores of value
Acq. less disposals of non-prod. assets
Acquisitions less disposals of non-produced non-financial assets mainly consist of sales of land by public (municipal) development corporations to investors in dwellings and non-residential buildings. The valuation of sales and purchases of land is exclusive of VAT and transfer costs. These are included in fixed capital formation.
For the sector general government intangible assets are included, like the sale of UMTS-frequencies.
Balancing items
A balancing item is obtained by subtracting the total value of the entries on one side of an account from the total value on the other side.
Gross domestic product
Gross domestic product (GDP) is a quantity that expresses the size of an economy. The volume change of GDP during a reference period expresses the growth or shrinkage of the economy. Gross domestic product at market prices is the final result of the production activity of resident producer units. It can be defined in three ways:

- production approach: GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account;
- expenditure approach: GDP is the sum of final uses of goods and services by resident institutional units (final consumption and gross capital formation), plus exports and minus imports of goods and services;
- income approach: GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).
Gross value added
The value of all goods and services produced (production value or output), minus those that have been intermediately used upon production (intermediate consumption). Value added is rated at basic prices: purchaser's prices minus trade and transport margins and taxes on products paid and plus subsidies on products received. Intermediate consumption is rated at purchaser's prices minus non-deductible VAT.
Included is the output by all kind-of-activity units residing in the Netherlands, also those that are held by foreign owners.
Net value added can be obtained by deducting consumption of fixed capital from gross value added.
Net domestic product
Gross domestic product (GDP) is a quantity that expresses the size of an economy. The volume change of GDP during a reference period expresses the growth or shrinkage of the economy. Gross domestic product at market prices is the final result of the production activity of resident producer units. It can be defined in three ways:

- production approach: GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account;
- expenditure approach: GDP is the sum of final uses of goods and services by resident institutional units (final consumption and gross capital formation), plus exports and minus imports of goods and services;
- income approach: GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).

Net domestic product at market prices (NDP) can be obtained by deducting consumption of fixed capital from GDP.

Net value added
The value of all goods and services produced (production value or output), minus those that have been intermediately used upon production (intermediate consumption). Value added is rated at basic prices: purchaser's prices minus trade and transport margins and taxes on products paid and plus subsidies on products received. Intermediate consumption is rated at purchaser's prices minus non-deductible VAT.
Included is the output by all kind-of-activity units residing in the Netherlands, also those that are held by foreign owners.
Net value added can be obtained by deducting consumption of fixed capital from gross value added.
Gross operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, it is partly a reward for their entrepreneurship compensation for their labor.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used. Depreciation must be paid for from the gross operating surplus.
Net operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, it is partly a reward for their entrepreneurship compensation for their labor.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used. Depreciation must be paid for from the gross operating surplus.



Gross national income
Total primary income received by resident institutional units: compensation of employees, operating surplus / mixed income (gross), net property income and net taxes on production and imports less subsidies. Incomes flowing from one domestic sector to another have no effect on net national income. Gross national income (at market prices) equals GDP minus primary income paid by resident institutional units to non-resident institutional units plus primary income received by resident institutional units from the rest of the world. The division of payments by member states to the European Union is largely based upon differences in gross national income.

National income is not a production concept but an income concept, which is more significant if expressed in net terms, i.e. after deduction of consumption of fixed capital.
Net national income
Net national income remains after deducting consumption of fixed capital from gross national income.
Gross disposable income
The sum of the gross disposable incomes of the institutional sectors. Gross national disposable income equals gross national income (at market prices) minus current transfers (current taxes on income, wealth et cetera, social contributions, social benefits and other current transfers) paid to non-resident units, plus current transfers received by resident units from the rest of the world. Because disposable national income is not a production concept but an income concept, it is usually expressed in net terms, i.e. after deduction of depreciation (consumption of fixed capital).
Net disposable income
Net disposable income remains after deducting consumption of fixed capital from gross disposable income.
Gross saving
The portion of national disposable income that has not been used for final consumption expenditure.
Net saving
Net saving remains after deducting consumption of fixed capital from gross saving.
Net transactions of good and services
Net exports is the difference between the value of the exports of goods and services and the value of the imports of goods and services.
Surplus nation on current transactions
The net lending (if positive) or borrowing (if negative) of the total economy to / from the rest of the world on current transactions (trade, primary income, current transfers). The surplus of the nation on current transactions is the last item in the use of income account to the rest of the world and consists of: net exports, net primary income from the rest of the world and net current transfers from the rest of the world. The surplus of the nation on current transactions equals the net national savings less the net fixed capital formation.
Net saving and capital transfers
Changes in net worth, due to saving and capital transfers, which corresponds to net saving plus capital transfers receivable, minus capital transfers payable.

Net lending (+) or net borrowing (-)
Net lending (+) or net borrowing (-) is the balancing item on the current and the capital account. This balancing item equals the balance of transactions on the financial account; a deficit on the current and capital account is financed by new liabilities and/or the sale of financial assets. In case of a surplus, liabilities are repaid and/or financial assets acquired.
Net lending or net borrowing for the total economy is equal to the balance on the current and the capital account of all institutional sectors. The balance of the financial account for the total economy shows the amount of net lending to or borrowing from the rest-of-the-world.
Total financial transactions in assets
Total financial transactions in assets.
Total financial transactions liabilities
Total financial transactions in liabilities.
Net financial transactions
Total financial transactions in assets less total financial transactions liabilities.
Statistical discrepancy
The statistical discrepancy arises by the use of different sources for the current and capital transactions on the one hand and the financial transactions on the other hand. It is not possible to eliminate these statistical discrepancies at the moment.