Financial balance sheets and transactions by sectors; National Accounts
| Institutional sectors | Not consolidated/Consolidated | Balance sheets and transactions | Periods | Assets Equity and investment fund shares Investment fund shares or units Money market fund (MMF) shares or units (million euros) | Assets Insurance and pension schemes Provisions for calls under guarantees (million euros) | Assets Fin. derivatives, employee stock options Financial derivatives Forwards (million euros) | Liabilities Equity and investment fund shares Investment fund shares or units Money market fund (MMF) shares or units (million euros) | Liabilities Insurance, pension and guarantee schemes Provisions for calls under guarantees (million euros) | Liabilities Fin. derivatives, employee stock options Financial derivatives Forwards (million euros) |
|---|---|---|---|---|---|---|---|---|---|
| Money Market Funds | Not consolidated | Opening balance sheet | 2023* | 32 | 0 | 0 | 1,948 | 0 | |
| Money Market Funds | Not consolidated | Financial transactions | 2023* | 0 | 0 | 0 | -598 | ||
| Money Market Funds | Not consolidated | Other changes | 2023* | 0 | 0 | 0 | 22 | 0 | |
| Money Market Funds | Not consolidated | Price changes and revaluations | 2023* | 0 | 0 | 0 | 22 | 0 | |
| Money Market Funds | Not consolidated | Other volume changes | 2023* | 0 | 0 | 0 | 0 | 0 | |
| Money Market Funds | Not consolidated | Closing balance sheet | 2023* | 32 | 0 | 0 | 1,372 | 0 | |
| Money Market Funds | Consolidated | Opening balance sheet | 2023* | 12 | 0 | 0 | 1,928 | 0 | |
| Money Market Funds | Consolidated | Financial transactions | 2023* | 0 | 0 | 0 | -598 | ||
| Money Market Funds | Consolidated | Other changes | 2023* | 0 | 0 | 0 | 22 | 0 | |
| Money Market Funds | Consolidated | Price changes and revaluations | 2023* | 0 | 0 | 0 | 22 | 0 | |
| Money Market Funds | Consolidated | Other volume changes | 2023* | 0 | 0 | 0 | 0 | 0 | |
| Money Market Funds | Consolidated | Closing balance sheet | 2023* | 12 | 0 | 0 | 1,352 | 0 | |
| Source: CBS. | |||||||||
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
- 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- Investment fund shares or units
- Investment fund shares are shares of an investment fund if the fund has a corporate structure. They are known as units if the fund is a trust. Investment funds are collective investment undertakings through which investors pool funds for investment in financial and/or non-financial assets.
- Money market fund (MMF) shares or units are shares issued by MMFs. MMF shares or units can be transferable and are often regarded as close substitutes for deposits.
- 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- Provisions for calls under guarantees
- Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.
- Fin. derivatives, employee stock options
- Financial derivatives and employee stock options are divided into two subcategories:
- financial derivatives
- employee stock options- Financial derivatives
- Financial derivatives are financial instruments linked to a specified financial instrument or indicator or commodity, through which specific financial risks can be traded in financial markets in their own right. Financial derivatives meet the following conditions:
- they are linked to a financial or non-financial asset, to a group of assets, or to an index;
- they are either negotiable or can be offset on the market; and
- no principal amount is advanced to be repaid.
The financial derivatives include options and forwards (warrants, futures, swaps and forward rate agreements). Forwards are recorded net on the assets side of the balance sheets, financial transactions and other changes, meaning that no liabilities are presented but only net assets. The outstanding positions can therefore have a negative value.- Forwards
- Forwards are financial contracts under which two parties agree to exchange a specified quantity of an underlying asset at an agreed price (the strike price) on a specified date.
- Liabilities
- 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- Investment fund shares or units
- Investment fund shares are shares of an investment fund if the fund has a corporate structure. They are known as units if the fund is a trust. Investment funds are collective investment undertakings through which investors pool funds for investment in financial and/or non-financial assets.
- Money market fund (MMF) shares or units are shares issued by MMFs. MMF shares or units can be transferable and are often regarded as close substitutes for deposits.
- 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- Provisions for calls under guarantees
- Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.
- Fin. derivatives, employee stock options
- Financial derivatives and employee stock options are divided into two subcategories:
- financial derivatives
- employee stock options- Financial derivatives
- Financial derivatives are financial instruments linked to a specified financial instrument or indicator or commodity, through which specific financial risks can be traded in financial markets in their own right. Financial derivatives meet the following conditions:
- they are linked to a financial or non-financial asset, to a group of assets, or to an index;
- they are either negotiable or can be offset on the market; and
- no principal amount is advanced to be repaid.
The financial derivatives include options and forwards (warrants, futures, swaps and forward rate agreements). Forwards are recorded net on the assets side of the balance sheets, financial transactions and other changes, meaning that no liabilities are presented but only net assets. The outstanding positions can therefore have a negative value.- Forwards
- Forwards are financial contracts under which two parties agree to exchange a specified quantity of an underlying asset at an agreed price (the strike price) on a specified date.