Wealth distribution of households; National Accounts

Wealth distribution of households; National Accounts

Characteristics of households Periods Total amount Net worth (million euros) Total amount Assets Total (million euros) Total amount Assets Currency and deposits (million euros) Total amount Assets Debt securities (million euros) Total amount Assets Loans (million euros) Total amount Assets Equity, investment fund shares or units (million euros) Total amount Assets Insurance, pension and guarantee schemes (million euros) Total amount Assets Fin. derivatives, employee stock options (million euros) Total amount Assets Other accounts receivable/payable (million euros) Total amount Liabilities Total (million euros) Total amount Liabilities Loans (million euros) Total amount Liabilities Fin. derivatives, employee stock options (million euros) Total amount Liabilities Other liabilities (million euros) Total amount Non-financial assets Total (million euros) Total amount Non-financial assets Dwellings (million euros) Total amount Non-financial assets Land underlying dwellings (million euros) Total amount Non-financial assets Other non-financial assets (million euros) Average amount Net worth (1,000 euro) Average amount Assets Total (1,000 euro) Average amount Assets Currency and deposits (1,000 euro) Average amount Assets Debt securities (1,000 euro) Average amount Assets Loans (1,000 euro) Average amount Assets Equity, investment fund shares or units (1,000 euro) Average amount Assets Insurance, pension and guarantee schemes (1,000 euro) Average amount Assets Fin. derivatives, employee stock options (1,000 euro) Average amount Assets Other accounts receivable/payable (1,000 euro) Average amount Liabilities Total (1,000 euro) Average amount Liabilities Loans (1,000 euro) Average amount Liabilities Fin. derivatives, employee stock options (1,000 euro) Average amount Liabilities Other liabilities (1,000 euro) Average amount Non-financial assets Total (1,000 euro) Average amount Non-financial assets Dwellings (1,000 euro) Average amount Non-financial assets Land underlying dwellings (1,000 euro) Average amount Non-financial assets Other non-financial assets (1,000 euro) Standardised amount Net worth (1,000 euro) Standardised amount Assets Total (1,000 euro) Standardised amount Assets Currency and deposits (1,000 euro) Standardised amount Assets Debt securities (1,000 euro) Standardised amount Assets Loans (1,000 euro) Standardised amount Assets Equity, investment fund shares or units (1,000 euro) Standardised amount Assets Insurance, pension and guarantee schemes (1,000 euro) Standardised amount Assets Fin. derivatives, employee stock options (1,000 euro) Standardised amount Assets Other accounts receivable/payable (1,000 euro) Standardised amount Liabilities Total (1,000 euro) Standardised amount Liabilities Loans (1,000 euro) Standardised amount Liabilities Fin. derivatives, employee stock options (1,000 euro) Standardised amount Liabilities Other liabilities (1,000 euro) Standardised amount Non-financial assets Total (1,000 euro) Standardised amount Non-financial assets Dwellings (1,000 euro) Standardised amount Non-financial assets Land underlying dwellings (1,000 euro) Standardised amount Non-financial assets Other non-financial assets (1,000 euro)
Total 2019* 3,567,623 2,515,265 428,800 3,951 10,426 369,072 1,647,521 499 54,996 846,267 806,144 45 40,078 1,898,625 734,408 917,110.0 247,107 440.1 310.3 52.9 0.5 1.3 45.5 203.2 0.1 6.8 104.4 99.4 0.0 4.9 234.2 90.6 113.1 30.5 292.0 205.9 35.1 0.3 0.9 30.2 134.8 0.0 4.5 69.3 66.0 0.0 3.3 155.4 60.1 75.1 20.2
Disposable income: 1st 20%-group 2019* 220,474 195,863 40,325 554 948 26,159 125,510 17 2,350 35,077 33,478 6 1,593 59,688 25,793 32,210.0 1,685 136.0 120.8 24.9 0.3 0.6 16.1 77.4 0.0 1.4 21.6 20.6 0.0 1.0 36.8 15.9 19.9 1.0 106.2 94.4 19.4 0.3 0.5 12.6 60.5 0.0 1.1 16.9 16.1 0.0 0.8 28.8 12.4 15.5 0.8
Disposable income: 2nd 20%-group 2019* 337,054 250,181 52,527 220 1,269 13,280 178,180 39 4,666 60,739 58,043 3 2,693 147,612 62,126 77,582.0 7,904 207.9 154.3 32.4 0.1 0.8 8.2 109.9 0.0 2.9 37.5 35.8 0.0 1.7 91.0 38.3 47.8 4.9 148.2 110.0 23.1 0.1 0.6 5.8 78.3 0.0 2.1 26.7 25.5 0.0 1.2 64.9 27.3 34.1 3.5
Disposable income: 3rd 20%-group 2019* 602,504 409,524 73,779 339 1,879 23,505 301,978 89 7,955 144,503 139,270 4 5,229 337,483 142,198 177,573.0 17,712 371.6 252.6 45.5 0.2 1.2 14.5 186.2 0.1 4.9 89.1 85.9 0.0 3.2 208.1 87.7 109.5 10.9 235.5 160.0 28.8 0.1 0.7 9.2 118.0 0.0 3.1 56.5 54.4 0.0 2.0 131.9 55.6 69.4 6.9
Disposable income: 4th 20%-group 2019* 844,555 576,353 94,934 513 2,336 41,459 424,934 137 12,040 224,969 216,394 6 8,569 493,171 203,397 253,996.0 35,778 520.9 355.5 58.6 0.3 1.4 25.6 262.1 0.1 7.4 138.7 133.5 0.0 5.3 304.2 125.4 156.7 22.1 317.0 216.3 35.6 0.2 0.9 15.6 159.5 0.1 4.5 84.4 81.2 0.0 3.2 185.1 76.3 95.3 13.4
Disposable income: 5th 20%-group 2019* 1,563,036 1,083,344 167,235 2,325 3,994 264,669 616,919 217 27,985 380,979 358,959 26 21,994 860,671 300,894 375,749.0 184,028 964.0 668.2 103.1 1.4 2.5 163.2 380.5 0.1 17.3 235.0 221.4 0.0 13.6 530.8 185.6 231.7 113.5 590.9 409.6 63.2 0.9 1.5 100.1 233.2 0.1 10.6 144.0 135.7 0.0 8.3 325.4 113.8 142.1 69.6
Type: Single man 2019* 348,419 250,692 44,931 480 1,013 36,779 161,781 53 5,655 79,618 75,518 5 4,095 177,345 68,180 85,142.0 24,023 241.5 173.8 31.1 0.3 0.7 25.5 112.1 0.0 3.9 55.2 52.3 0.0 2.8 122.9 47.3 59.0 16.7 241.5 173.8 31.1 0.3 0.7 25.5 112.1 0.0 3.9 55.2 52.3 0.0 2.8 122.9 47.3 59.0 16.7
Type: Single woman 2019* 375,323 276,770 56,226 556 1,342 23,096 191,438 30 4,082 54,750 52,130 6 2,614 153,303 64,072 80,011.0 9,220 245.6 181.1 36.8 0.4 0.9 15.1 125.3 0.0 2.7 35.8 34.1 0.0 1.7 100.3 41.9 52.4 6.0 245.6 181.1 36.8 0.4 0.9 15.1 125.3 0.0 2.7 35.8 34.1 0.0 1.7 100.3 41.9 52.4 6.0
Type: One-parent family 2019* 139,606 99,349 17,731 109 389 10,100 68,109 27 2,884 41,483 39,545 1 1,937 81,740 31,439 39,260.0 11,041 256.0 182.2 32.5 0.2 0.7 18.5 124.9 0.0 5.3 76.1 72.5 0.0 3.6 149.9 57.6 72.0 20.2 155.1 110.4 19.7 0.1 0.4 11.2 75.7 0.0 3.2 46.1 43.9 0.0 2.2 90.8 34.9 43.6 12.3
Type: Couple, with child(ren) 2019* 1,137,118 755,110 134,783 940 2,981 146,686 445,067 244 24,409 403,298 384,861 12 18,425 785,306 290,744 363,073.0 131,489 590.7 392.3 70.0 0.5 1.5 76.2 231.2 0.1 12.7 209.5 199.9 0.0 9.6 408.0 151.0 188.6 68.3 262.9 174.6 31.2 0.2 0.7 33.9 102.9 0.1 5.6 93.2 89.0 0.0 4.3 181.5 67.2 83.9 30.4
Type: Couple, no children 2019* 1,463,530 1,053,834 155,977 1,741 4,304 141,740 734,189 130 15,753 241,775 230,254 20 11,501 651,471 262,389 327,665.0 61,417 676.6 487.2 72.1 0.8 2.0 65.5 339.4 0.1 7.3 111.8 106.5 0.0 5.3 301.2 121.3 151.5 28.4 445.0 320.4 47.4 0.5 1.3 43.1 223.2 0.0 4.8 73.5 70.0 0.0 3.5 198.1 79.8 99.6 18.7
Other types of households 2019* 103,627 79,510 19,152 125 397 10,671 46,937 15 2,213 25,343 23,836 1 1,506 49,460 17,584 21,959.0 9,917 206.0 158.1 38.1 0.2 0.8 21.2 93.3 0.0 4.4 50.4 47.4 0.0 3.0 98.3 35.0 43.7 19.7 141.4 108.5 26.1 0.2 0.5 14.6 64.1 0.0 3.0 34.6 32.5 0.0 2.1 67.5 24.0 30.0 13.5
Source of income: mixed income 2019* 707,315 396,429 80,027 1,746 1,906 143,304 151,710 28 17,708 127,548 112,890 20 14,638 438,434 105,455 131,689.0 201,290 871.4 488.4 98.6 2.2 2.3 176.6 186.9 0.0 21.8 157.1 139.1 0.0 18.0 540.2 129.9 162.2 248.0 535.7 300.3 60.6 1.3 1.4 108.5 114.9 0.0 13.4 96.6 85.5 0.0 11.1 332.1 79.9 99.7 152.5
Source of income: compensation of employ 2019* 1,681,279 1,270,408 202,002 1,134 4,490 181,074 851,994 456 29,258 603,778 582,898 13 20,867 1,014,649 433,570 541,433.0 39,646 406.4 307.1 48.8 0.3 1.1 43.8 206.0 0.1 7.1 146.0 140.9 0.0 5.0 245.3 104.8 130.9 9.6 244.1 184.4 29.3 0.2 0.7 26.3 123.7 0.1 4.2 87.7 84.6 0.0 3.0 147.3 62.9 78.6 5.8
Source of income: old age benefits 2019* 1,053,405 746,583 130,900 1,009 3,621 42,184 562,928 9 5,932 90,076 86,698 11 3,367 396,898 174,372 217,751.0 4,775 512.7 363.3 63.7 0.5 1.8 20.5 274.0 0.0 2.9 43.8 42.2 0.0 1.6 193.2 84.9 106.0 2.3 408.8 289.8 50.8 0.4 1.4 16.4 218.5 0.0 2.3 35.0 33.6 0.0 1.3 154.0 67.7 84.5 1.9
Source of income: other 2019* 125,624 101,845 15,871 62 409 2,510 80,889 6 2,098 24,865 23,658 1 1,206 48,644 21,011 26,237.0 1,396 113.8 92.3 14.4 0.1 0.4 2.3 73.3 0.0 1.9 22.5 21.4 0.0 1.1 44.1 19.0 23.8 1.3 87.6 71.0 11.1 0.0 0.3 1.8 56.4 0.0 1.5 17.3 16.5 0.0 0.8 33.9 14.7 18.3 1.0
Main earner: to 35 years 2019* 156,776 86,816 31,657 90 335 8,167 38,249 96 8,222 115,868 110,178 1 5,689 185,828 67,011 83,682.0 35,135 92.1 51.0 18.6 0.1 0.2 4.8 22.5 0.1 4.8 68.0 64.7 0.0 3.3 109.1 39.3 49.1 20.6 69.0 38.2 13.9 0.0 0.1 3.6 16.8 0.0 3.6 51.0 48.5 0.0 2.5 81.7 29.5 36.8 15.5
Main earner: 35 to 50 years 2019* 696,537 448,203 92,878 470 1,950 78,958 255,402 185 18,360 321,500 307,743 5 13,752 569,834 209,842 262,045.0 97,947 352.9 227.1 47.1 0.2 1.0 40.0 129.4 0.1 9.3 162.9 155.9 0.0 7.0 288.7 106.3 132.8 49.6 198.7 127.9 26.5 0.1 0.6 22.5 72.9 0.1 5.2 91.7 87.8 0.0 3.9 162.6 59.9 74.8 27.9
Main earner: 50 to 65 years 2019* 1,477,662 1,090,129 147,919 1,356 3,805 165,046 751,353 194 20,456 287,433 271,643 16 15,774 674,966 257,520 321,585.0 95,861 671.0 495.0 67.2 0.6 1.7 74.9 341.2 0.1 9.3 130.5 123.4 0.0 7.2 306.5 116.9 146.0 43.5 412.3 304.2 41.3 0.4 1.1 46.1 209.7 0.1 5.7 80.2 75.8 0.0 4.4 188.4 71.9 89.7 26.8
Main earner: 65 years or older 2019* 1,236,648 890,117 156,346 2,035 4,336 116,901 602,517 24 7,958 121,466 116,580 23 4,863 467,997 200,035 249,798.0 18,164 555.0 399.5 70.2 0.9 1.9 52.5 270.4 0.0 3.6 54.5 52.3 0.0 2.2 210.0 89.8 112.1 8.2 433.0 311.7 54.7 0.7 1.5 40.9 211.0 0.0 2.8 42.5 40.8 0.0 1.7 163.9 70.0 87.5 6.4
Home ownership: Owner-occupied home 2019* 3,092,747 2,068,155 347,447 3,565 8,817 341,679 1,324,648 387 41,612 813,178 781,789 40 31,349 1,837,770 728,903 910,236.0 198,631 711.4 475.7 79.9 0.8 2.0 78.6 304.7 0.1 9.6 187.1 179.8 0.0 7.2 422.7 167.7 209.4 45.7 422.4 282.5 47.5 0.5 1.2 46.7 180.9 0.1 5.7 111.1 106.8 0.0 4.3 251.0 99.6 124.3 27.1
Home ownership: Rent with rent subsidy 2019* 76,223 75,954 9,285 5 113 221 63,601 14 2,715 5,943 4,530 0 1,413 6,212 45 56.0 6,111 58.9 58.7 7.2 0.0 0.1 0.2 49.2 0.0 2.1 4.6 3.5 0.0 1.1 4.8 0.0 0.0 4.7 45.2 45.0 5.5 0.0 0.1 0.1 37.7 0.0 1.6 3.5 2.7 0.0 0.8 3.7 0.0 0.0 3.6
Home ownership: Rent: no rent subsidy 2019* 374,059 348,352 64,184 328 1,330 24,849 247,421 97 10,143 25,523 18,486 4 7,033 51,230 4,139 5,169.0 41,922 177.4 165.2 30.4 0.2 0.6 11.8 117.3 0.0 4.8 12.1 8.8 0.0 3.3 24.3 2.0 2.5 19.9 132.6 123.5 22.8 0.1 0.5 8.8 87.7 0.0 3.6 9.0 6.6 0.0 2.5 18.2 1.5 1.8 14.9
Home ownership: Other 2019* 24,594 22,804 7,884 53 166 2,323 11,851 1 526 1,623 1,339 1 283 3,413 1,321 1,649.0 443 68.9 63.9 22.1 0.1 0.5 6.5 33.2 0.0 1.5 4.5 3.7 0.0 0.8 9.6 3.7 4.6 1.2 63.2 58.6 20.3 0.1 0.4 6.0 30.4 0.0 1.4 4.2 3.4 0.0 0.7 8.8 3.4 4.2 1.1
Source: CBS.
Explanation of symbols

Table description


This table describes the wealth distribution of the sector households in the national accounts over different household groups. Households are identified by main source of income, living situation, household composition, age classes of the head of the household, income class by 20% groups, and net worth class by 20% groups.

Data available from: 2015.

Status of the figures:
Data of 2015, 2016, 2017, 2018, and 2019 are provisional.

Changes as of September 10th 2021:
The figures of 2015-2018 are revised, because national accounts figures are changed due to the revision policy of Statistics Netherlands. For 2018 also microdata are added that were not available before. Results for 2019 are added to the table.

When will new figures be published?
New figures will be released in September 2022.

Description topics

Total amount
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.
Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, investment fund shares or units
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

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
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
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.
Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
Other liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.

Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included and costs of ownership transfers on land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers on land underlying dwellings.
The data relate to households including non-profit institutions serving households.
Average amount
Amount per household.
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.

Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, investment fund shares or units
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

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
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
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.

Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
Other liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.
Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included and costs of ownership transfers on land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers on land underlying dwellings.
The data relate to households including non-profit institutions serving households.
Standardised amount
Amount per household converted to a single-person household.
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.


Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, investment fund shares or units
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
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
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
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.
Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
Other liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.
Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers.
The data relate to households including non-profit institutions serving households.