Financial balance sheets and transactions by sectors; National Accounts

Financial balance sheets and transactions by sectors; National Accounts

Institutional sectors Not consolidated/Consolidated Balance sheets and transactions Periods Assets Insurance, pension and guarantee schemes Provisions for calls under guarantees (million euros) Assets Fin. derivatives, employee stock options Financial derivatives Forwards (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)
Total domestic sectors Not consolidated Opening balance sheet 2021 2nd quarter* 1,920 434,257 1,920 383,035
Total domestic sectors Not consolidated Financial transactions 2021 2nd quarter* 0 -5,354 0
Total domestic sectors Not consolidated Other changes 2021 2nd quarter* 0 -15,262 0 -23,918
Total domestic sectors Not consolidated Price changes and revaluations 2021 2nd quarter* 0 -15,262 0 -23,918
Total domestic sectors Not consolidated Other volume changes 2021 2nd quarter* 0 0 0 0
Total domestic sectors Not consolidated Closing balance sheet 2021 2nd quarter* 1,920 413,641 1,920 359,117
Total domestic sectors Consolidated Opening balance sheet 2021 2nd quarter* 0 367,476 0 316,254
Total domestic sectors Consolidated Financial transactions 2021 2nd quarter* 0 -5,354 0
Total domestic sectors Consolidated Other changes 2021 2nd quarter* 0 -11,271 0 -19,927
Total domestic sectors Consolidated Price changes and revaluations 2021 2nd quarter* 0 -11,271 0 -19,927
Total domestic sectors Consolidated Other volume changes 2021 2nd quarter* 0 0 0 0
Total domestic sectors Consolidated Closing balance sheet 2021 2nd quarter* 0 350,851 0 296,327
The non-financial corporations sector Not consolidated Opening balance sheet 2021 2nd quarter* 0 6,145 7,452
The non-financial corporations sector Not consolidated Financial transactions 2021 2nd quarter* 0 -602
The non-financial corporations sector Not consolidated Other changes 2021 2nd quarter* 0 2,053 -22
The non-financial corporations sector Not consolidated Price changes and revaluations 2021 2nd quarter* 0 2,053 -22
The non-financial corporations sector Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
The non-financial corporations sector Not consolidated Closing balance sheet 2021 2nd quarter* 0 7,596 7,430
The non-financial corporations sector Consolidated Opening balance sheet 2021 2nd quarter* 0 6,145 7,452
The non-financial corporations sector Consolidated Financial transactions 2021 2nd quarter* 0 -602
The non-financial corporations sector Consolidated Other changes 2021 2nd quarter* 0 2,053 -22
The non-financial corporations sector Consolidated Price changes and revaluations 2021 2nd quarter* 0 2,053 -22
The non-financial corporations sector Consolidated Other volume changes 2021 2nd quarter* 0 0 0
The non-financial corporations sector Consolidated Closing balance sheet 2021 2nd quarter* 0 7,596 7,430
Financial corporations Not consolidated Opening balance sheet 2021 2nd quarter* 0 422,356 1,920 375,030
Financial corporations Not consolidated Financial transactions 2021 2nd quarter* 0 -4,119 0
Financial corporations Not consolidated Other changes 2021 2nd quarter* 0 -17,270 0 -23,889
Financial corporations Not consolidated Price changes and revaluations 2021 2nd quarter* 0 -17,270 0 -23,889
Financial corporations Not consolidated Other volume changes 2021 2nd quarter* 0 0 0 0
Financial corporations Not consolidated Closing balance sheet 2021 2nd quarter* 0 400,967 1,920 351,141
Financial corporations Consolidated Opening balance sheet 2021 2nd quarter* 0 364,998 1,920 317,672
Financial corporations Consolidated Financial transactions 2021 2nd quarter* 0 -4,119 0
Financial corporations Consolidated Other changes 2021 2nd quarter* 0 -13,733 0 -20,352
Financial corporations Consolidated Price changes and revaluations 2021 2nd quarter* 0 -13,733 0 -20,352
Financial corporations Consolidated Other volume changes 2021 2nd quarter* 0 0 0 0
Financial corporations Consolidated Closing balance sheet 2021 2nd quarter* 0 347,146 1,920 297,320
Monetary financial institutions Not consolidated Opening balance sheet 2021 2nd quarter* 0 226,406 244,566
Monetary financial institutions Not consolidated Financial transactions 2021 2nd quarter* 0 -1,180
Monetary financial institutions Not consolidated Other changes 2021 2nd quarter* 0 -11,903 -12,008
Monetary financial institutions Not consolidated Price changes and revaluations 2021 2nd quarter* 0 -11,903 -12,008
Monetary financial institutions Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
Monetary financial institutions Not consolidated Closing balance sheet 2021 2nd quarter* 0 213,323 232,558
Monetary financial institutions Consolidated Opening balance sheet 2021 2nd quarter* 0 212,212 230,372
Monetary financial institutions Consolidated Financial transactions 2021 2nd quarter* 0 -1,180
Monetary financial institutions Consolidated Other changes 2021 2nd quarter* 0 -12,645 -12,750
Monetary financial institutions Consolidated Price changes and revaluations 2021 2nd quarter* 0 -12,645 -12,750
Monetary financial institutions Consolidated Other volume changes 2021 2nd quarter* 0 0 0
Monetary financial institutions Consolidated Closing balance sheet 2021 2nd quarter* 0 198,387 217,622
Central bank Not consolidated Opening balance sheet 2021 2nd quarter* 0 3,894 3,927
Central bank Not consolidated Financial transactions 2021 2nd quarter* 0 -122
Central bank Not consolidated Other changes 2021 2nd quarter* 0 424 350
Central bank Not consolidated Price changes and revaluations 2021 2nd quarter* 0 424 350
Central bank Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
Central bank Not consolidated Closing balance sheet 2021 2nd quarter* 0 4,196 4,277
Central bank Consolidated Opening balance sheet 2021 2nd quarter* 0 3,894 3,927
Central bank Consolidated Financial transactions 2021 2nd quarter* 0 -122
Central bank Consolidated Other changes 2021 2nd quarter* 0 424 350
Central bank Consolidated Price changes and revaluations 2021 2nd quarter* 0 424 350
Central bank Consolidated Other volume changes 2021 2nd quarter* 0 0 0
Central bank Consolidated Closing balance sheet 2021 2nd quarter* 0 4,196 4,277
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 2021 2nd quarter* 0 222,512 240,639
Deposit-taking corporations and MMFs Not consolidated Financial transactions 2021 2nd quarter* 0 -1,058
Deposit-taking corporations and MMFs Not consolidated Other changes 2021 2nd quarter* 0 -12,327 -12,358
Deposit-taking corporations and MMFs Not consolidated Price changes and revaluations 2021 2nd quarter* 0 -12,327 -12,358
Deposit-taking corporations and MMFs Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
Deposit-taking corporations and MMFs Not consolidated Closing balance sheet 2021 2nd quarter* 0 209,127 228,281
Deposit-taking corporations and MMFs Consolidated Opening balance sheet 2021 2nd quarter* 0 215,898 234,025
Deposit-taking corporations and MMFs Consolidated Financial transactions 2021 2nd quarter* 0 -1,058
Deposit-taking corporations and MMFs Consolidated Other changes 2021 2nd quarter* 0 -12,391 -12,422
Deposit-taking corporations and MMFs Consolidated Price changes and revaluations 2021 2nd quarter* 0 -12,391 -12,422
Deposit-taking corporations and MMFs Consolidated Other volume changes 2021 2nd quarter* 0 0 0
Deposit-taking corporations and MMFs Consolidated Closing balance sheet 2021 2nd quarter* 0 202,449 221,603
Deposit-taking corporations Not consolidated Opening balance sheet 2021 2nd quarter* 0 222,512 240,639
Deposit-taking corporations Not consolidated Financial transactions 2021 2nd quarter* 0 -1,058
Deposit-taking corporations Not consolidated Other changes 2021 2nd quarter* 0 -12,327 -12,358
Deposit-taking corporations Not consolidated Price changes and revaluations 2021 2nd quarter* 0 -12,327 -12,358
Deposit-taking corporations Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
Deposit-taking corporations Not consolidated Closing balance sheet 2021 2nd quarter* 0 209,127 228,281
Deposit-taking corporations Consolidated Opening balance sheet 2021 2nd quarter* 0 215,898 234,025
Deposit-taking corporations Consolidated Financial transactions 2021 2nd quarter* 0 -1,058
Deposit-taking corporations Consolidated Other changes 2021 2nd quarter* 0 -12,391 -12,422
Deposit-taking corporations Consolidated Price changes and revaluations 2021 2nd quarter* 0 -12,391 -12,422
Deposit-taking corporations Consolidated Other volume changes 2021 2nd quarter* 0 0 0
Deposit-taking corporations Consolidated Closing balance sheet 2021 2nd quarter* 0 202,449 221,603
Money Market Funds Not consolidated Opening balance sheet 2021 2nd quarter* 0 0 0
Money Market Funds Not consolidated Financial transactions 2021 2nd quarter* 0 0
Money Market Funds Not consolidated Other changes 2021 2nd quarter* 0 0 0
Money Market Funds Not consolidated Price changes and revaluations 2021 2nd quarter* 0 0 0
Money Market Funds Not consolidated Other volume changes 2021 2nd quarter* 0 0 0
Money Market Funds Not consolidated Closing balance sheet 2021 2nd quarter* 0 0 0
Money Market Funds Consolidated Opening balance sheet 2021 2nd quarter* 0 0 0
Money Market Funds Consolidated Financial transactions 2021 2nd quarter* 0 0
Money Market Funds Consolidated Other changes 2021 2nd quarter* 0 0 0
Money Market Funds Consolidated Price changes and revaluations 2021 2nd quarter* 0 0 0
Money Market Funds Consolidated Other volume changes 2021 2nd quarter* 0 0 0
Money Market Funds Consolidated Closing balance sheet 2021 2nd quarter* 0 0 0
Other financial institutions Not consolidated Opening balance sheet 2021 2nd quarter* 0 34,115 35,699
Other financial institutions Not consolidated Financial transactions 2021 2nd quarter* 0 -3,158
Other financial institutions Not consolidated Other changes 2021 2nd quarter* 0 215 -3,499
Other financial institutions Not consolidated Price changes and revaluations 2021 2nd quarter* 0 215 -3,499
Source: CBS.
Explanation of symbols

Table description


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 2018 are final. Data of 2019, 2020 and 2021 are provisional.

Changes as of September 23rd, 2021:
Data on the second quarter of 2021 have been added.

When will new figures be published?
Annual figures: 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.
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.

Description topics

Assets
Insurance, pension and guarantee schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
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
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.