Financial balance sheets and transactions by sectors; National Accounts

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Financial balance sheets and transactions by sectors; National Accounts
Institutional sectors Not consolidated/Consolidated Balance sheets and transactions Periods Assets Currency and deposits Savings deposits and other deposits Total (million euros) Assets Currency and deposits Savings deposits and other deposits Savings deposits (million euros) Assets Currency and deposits Savings deposits and other deposits Other deposits (million euros) Assets Equity and investment fund shares Equity Other equity (million euros) Assets Insurance and pension schemes Pension entitlements and claims Other claims Total (mln euro) Assets Insurance and pension schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro) Assets Insurance and pension schemes Pension entitlements and claims Other claims Rights on non-pension entitlements (mln euro) Assets Other accounts receivable/payable Total (million euros) Assets Other accounts receivable/payable Trade credits and advances (million euros) Assets Other accounts receivable/payable Other receivable/payable (million euros) Liabilities Currency and deposits Savings deposits and other deposits Total (million euros) Liabilities Currency and deposits Savings deposits and other deposits Savings deposits (million euros) Liabilities Currency and deposits Savings deposits and other deposits Other deposits (million euros) Liabilities Equity and investment fund shares Equity Other equity (million euros) Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Total (mln euro) Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro) Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Rights on non-pension entitlements (mln euro) Liabilities Other accounts receivable/payable Total (million euros) Liabilities Other accounts receivable/payable Trade credits and advances (million euros) Liabilities Other accounts receivable/payable Other receivable/payable (million euros)
The non-financial corporations sector Not consolidated Other changes 2023* 667 667 0 -197.0 -197 0 -103 -107 4 -589 -72 -72 0 -1,014 -1,014 0
The non-financial corporations sector Not consolidated Other volume changes 2023* 0 0 0 0.0 0 0 3 0 3 0 0 0 0 0 0 0
The non-financial corporations sector Consolidated Other changes 2023* 667 667 0 -197.0 -197 0 -103 -107 4 -589 -72 -72 0 -1,014 -1,014 0
The non-financial corporations sector Consolidated Other volume changes 2023* 0 0 0 0.0 0 0 3 0 3 0 0 0 0 0 0 0
Other financial institutions Not consolidated Other changes 2023* -770 -770 -20 0.0 0 0 -846 0 -846 0 0 0 0 -1,077 0 -1,077
Other financial institutions Not consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Other financial institutions Consolidated Other changes 2023* -770 -770 -20 0.0 0 0 -822 0 -822 0 0 0 0 -1,053 0 -1,053
Other financial institutions Consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Other fin. inst. excl. investment funds Not consolidated Other changes 2023* -768 -768 -20 0.0 0 0 -814 0 -814 0 0 0 0 -1,066 0 -1,066
Other fin. inst. excl. investment funds Not consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Other fin. inst. excl. investment funds Consolidated Other changes 2023* -768 -768 -20 0.0 0 0 -813 0 -813 0 0 0 0 -1,065 0 -1,065
Other fin. inst. excl. investment funds Consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Other financial intermediaries Not consolidated Other changes 2023* -79 -79 -20 0.0 0 0 -22 0 -22 0 0 0 0 -20 0 -20
Other financial intermediaries Not consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Other financial intermediaries Consolidated Other changes 2023* -79 -79 -20 0.0 0 0 -21 0 -21 0 0 0 0 -19 0 -19
Other financial intermediaries Consolidated Other volume changes 2023* 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0
Rest of the world Not consolidated Other changes 2023* -626 0 -626 -589 0.0 0 0 -2,043 -1,014 -1,029 -1,658 0 -1,658 393 0 0 0 -872 -107 -765
Rest of the world Not consolidated Other volume changes 2023* 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Rest of the world Consolidated Other changes 2023* -626 0 -626 -589 0.0 0 0 -2,043 -1,014 -1,029 -1,658 0 -1,658 393 0 0 0 -872 -107 -765
Rest of the world Consolidated Other volume changes 2023* 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Source: CBS.
Explanation of symbols

Dataset is not available.


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

Data available from:
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 March 25th, 2024:
Data on the fourth quarter of 2023 and the year 2023 have been added.

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.

Description topics

Assets
Currency and deposits
Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
Savings deposits and other deposits
Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
Total
Savings deposits
These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.

Other deposits
Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro's), which are not immediately transferable without restrictions.
Equity and investment fund shares
Equity and investment fund shares or units are claims, which are -fully, or partly- entitled to a share in profits or in the own funds in case of liquidation. Included is the value of capital formation by the government in public enterprises (quasi-corporations) that belong to the government.
Equity and investment fund shares or units are residual claims on the assets of the Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units

Equity
Equity is a financial asset that is a claim on the residual value of a corporation, after all other claims have been met. Ownership of equity in legal entities is usually evidenced by shares, stocks, depository receipts, participations, or similar documents. Shares and stocks have the same meaning.
Other equity
Other equity comprises all forms of equity other than those classified in sub-categories listed shares and unlisted shares.
Insurance and pension schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Pension entitlements and claims
Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.

Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
Other claims
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Total
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Claims on pension managers
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
Rights on non-pension entitlements
In the Netherlands, this includes rights on early retirement arrangements. These rights are part of a transition scheme for early retirement committed by many employers to their employees in 2006 and 2007 after the general early retirement arrangement ended. Contributions to this arrangement are part of social premiums of employers (and employees). However, due to the conditional aspects of the rights, the rights are classified as non-pension entitlements.
Other accounts receivable/payable
The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.

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


Total
Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Other receivable/payable
Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.

Liabilities
Currency and deposits
Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
Savings deposits and other deposits
Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
Total
Savings deposits
These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.
Other deposits
Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro's), which are not immediately transferable without restrictions.
Equity and investment fund shares
Equity and investment fund shares or units are claims, which are -fully, or partly- entitled to a share in profits or in the own funds in case of liquidation. Included is the value of capital formation by the government in public enterprises (quasi-corporations) that belong to the government.
Equity and investment fund shares or units are residual claims on the assets of the Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units

Equity
Equity is a financial asset that is a claim on the residual value of a corporation, after all other claims have been met. Ownership of equity in legal entities is usually evidenced by shares, stocks, depository receipts, participations, or similar documents. Shares and stocks have the same meaning.
Other equity
Other equity comprises all forms of equity other than those classified in sub-categories listed shares and unlisted shares.
Insurance, pension and guarantee schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Pension entitlements and claims
Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.

Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
Other claims
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Total
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Claims on pension managers
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
Rights on non-pension entitlements
In the Netherlands, this includes rights on early retirement arrangements. These rights are part of a transition scheme for early retirement committed by many employers to their employees in 2006 and 2007 after the general early retirement arrangement ended. Contributions to this arrangement are part of social premiums of employers (and employees). However, due to the conditional aspects of the rights, the rights are classified as non-pension entitlements.
Other accounts receivable/payable
The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.

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

Total
Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Other receivable/payable
Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.