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 2018* 3,345,119 2,449,739 405,760 4,397 9,937 367,982 1,606,289 502 54,872 836,875 796,684 71 40,120 1,732,255 687,208 805,906.0 239,141 412.6 302.2 50.1 0.5 1.2 45.4 198.1 0.1 6.8 103.2 98.3 0.0 4.9 213.7 84.8 99.4 29.5 275.7 201.9 33.4 0.4 0.8 30.3 132.4 0.0 4.5 69.0 65.7 0.0 3.3 142.8 56.6 66.4 19.7
Disposable income: 1st 20%-group 2018* 199,632 183,508 35,172 555 735 24,265 120,415 18 2,348 34,450 32,863 9 1,578 50,574 22,793 26,730.0 1,051 123.1 113.2 21.7 0.3 0.5 15.0 74.3 0.0 1.4 21.2 20.3 0.0 1.0 31.2 14.1 16.5 0.6 95.9 88.1 16.9 0.3 0.4 11.7 57.8 0.0 1.1 16.5 15.8 0.0 0.8 24.3 10.9 12.8 0.5
Disposable income: 2nd 20%-group 2018* 306,598 240,290 47,580 228 1,052 12,236 174,419 40 4,735 59,784 57,018 4 2,762 126,092 54,578 64,005.0 7,509 189.1 148.2 29.3 0.1 0.6 7.5 107.6 0.0 2.9 36.9 35.2 0.0 1.7 77.8 33.7 39.5 4.6 135.7 106.3 21.1 0.1 0.5 5.4 77.2 0.0 2.1 26.5 25.2 0.0 1.2 55.8 24.1 28.3 3.3
Disposable income: 3rd 20%-group 2018* 558,342 396,451 68,862 363 1,632 22,798 294,661 89 8,046 143,662 138,301 6 5,355 305,553 132,770 155,703.0 17,080 344.4 244.5 42.5 0.2 1.0 14.1 181.7 0.1 5.0 88.6 85.3 0.0 3.3 188.5 81.9 96.0 10.5 219.7 156.0 27.1 0.1 0.6 9.0 116.0 0.0 3.2 56.5 54.4 0.0 2.1 120.3 52.3 61.3 6.7
Disposable income: 4th 20%-group 2018* 787,997 560,004 89,964 574 2,195 41,210 413,800 136 12,125 222,560 213,832 9 8,719 450,553 191,287 224,327.0 34,939 486.0 345.4 55.5 0.4 1.4 25.4 255.2 0.1 7.5 137.3 131.9 0.0 5.4 277.9 118.0 138.4 21.5 299.0 212.5 34.1 0.2 0.8 15.6 157.0 0.1 4.6 84.5 81.1 0.0 3.3 171.0 72.6 85.1 13.3
Disposable income: 5th 20%-group 2018* 1,492,550 1,069,486 164,182 2,677 4,323 267,473 602,994 219 27,618 376,419 354,670 43 21,706 799,483 285,780 335,141.0 178,562 920.5 659.6 101.3 1.7 2.7 165.0 371.9 0.1 17.0 232.2 218.7 0.0 13.4 493.1 176.3 206.7 110.1 571.3 409.3 62.8 1.0 1.7 102.4 230.8 0.1 10.6 144.1 135.7 0.0 8.3 306.0 109.4 128.3 68.3
Type: Single man 2018* 324,725 243,553 42,259 542 956 37,814 156,310 53 5,619 78,709 74,622 9 4,078 159,881 63,054 73,945.0 22,882 226.6 169.9 29.5 0.4 0.7 26.4 109.1 0.0 3.9 54.9 52.1 0.0 2.8 111.6 44.0 51.6 16.0 226.6 169.9 29.5 0.4 0.7 26.4 109.1 0.0 3.9 54.9 52.1 0.0 2.8 111.6 44.0 51.6 16.0
Type: Single woman 2018* 362,850 276,710 53,051 622 1,279 24,564 193,048 31 4,115 53,449 50,801 10 2,638 139,589 60,216 70,617.0 8,756 237.8 181.4 34.8 0.4 0.8 16.1 126.5 0.0 2.7 35.0 33.3 0.0 1.7 91.5 39.5 46.3 5.7 237.8 181.4 34.8 0.4 0.8 16.1 126.5 0.0 2.7 35.0 33.3 0.0 1.7 91.5 39.5 46.3 5.7
Type: One-parent family 2018* 123,003 93,180 16,542 120 358 9,553 63,768 26 2,813 40,567 38,654 2 1,911 70,390 27,600 32,367.0 10,423 227.5 172.4 30.6 0.2 0.7 17.7 118.0 0.0 5.2 75.0 71.5 0.0 3.5 130.2 51.1 59.9 19.3 139.5 105.7 18.8 0.1 0.4 10.8 72.3 0.0 3.2 46.0 43.8 0.0 2.2 79.8 31.3 36.7 11.8
Type: Couple, with child(ren) 2018* 1,039,253 717,354 128,595 1,041 2,837 142,410 417,901 246 24,324 400,002 381,505 17 18,480 721,901 273,324 320,534.0 128,043 534.9 369.2 66.2 0.5 1.5 73.3 215.1 0.1 12.5 205.9 196.4 0.0 9.5 371.6 140.7 165.0 65.9 240.9 166.3 29.8 0.2 0.7 33.0 96.9 0.1 5.6 92.7 88.4 0.0 4.3 167.3 63.4 74.3 29.7
Type: Couple, no children 2018* 1,395,980 1,040,921 147,030 1,935 4,110 142,890 729,029 131 15,796 238,928 227,394 31 11,503 593,987 246,104 288,612.0 59,271 644.3 480.4 67.9 0.9 1.9 65.9 336.5 0.1 7.3 110.3 104.9 0.0 5.3 274.1 113.6 133.2 27.4 428.4 319.5 45.1 0.6 1.3 43.9 223.7 0.0 4.8 73.3 69.8 0.0 3.5 182.3 75.5 88.6 18.2
Other types of households 2018* 99,308 78,021 18,283 137 397 10,751 46,233 15 2,205 25,220 23,708 2 1,510 46,507 16,910 19,831.0 9,766 199.4 156.7 36.7 0.3 0.8 21.6 92.8 0.0 4.4 50.6 47.6 0.0 3.0 93.4 34.0 39.8 19.6 138.3 108.6 25.5 0.2 0.6 15.0 64.4 0.0 3.1 35.1 33.0 0.0 2.1 64.8 23.5 27.6 13.6
Source of income: mixed income 2018* 654,018 373,626 77,570 1,898 1,961 136,028 139,234 30 16,905 126,533 112,407 31 14,095 406,925 97,345 114,159.0 195,421 818.1 467.4 97.0 2.4 2.5 170.2 174.2 0.0 21.1 158.3 140.6 0.0 17.6 509.0 121.8 142.8 244.5 507.4 289.9 60.2 1.5 1.5 105.5 108.0 0.0 13.1 98.2 87.2 0.0 10.9 315.7 75.5 88.6 151.6
Source of income: compensation of employ 2018* 1,520,846 1,202,184 189,507 1,271 4,292 181,670 795,338 455 29,651 595,892 574,585 20 21,287 914,554 403,523 473,221.0 37,810 369.4 292.0 46.0 0.3 1.0 44.1 193.2 0.1 7.2 144.8 139.6 0.0 5.2 222.2 98.0 115.0 9.2 223.1 176.4 27.8 0.2 0.6 26.7 116.7 0.1 4.3 87.4 84.3 0.0 3.1 134.2 59.2 69.4 5.5
Source of income: old age benefits 2018* 1,048,777 772,597 123,275 1,154 3,303 47,395 591,309 11 6,150 88,853 85,366 19 3,468 365,033 165,892 194,546.0 4,595 507.2 373.6 59.6 0.6 1.6 22.9 285.9 0.0 3.0 43.0 41.3 0.0 1.7 176.5 80.2 94.1 2.2 407.1 299.9 47.9 0.4 1.3 18.4 229.5 0.0 2.4 34.5 33.1 0.0 1.3 141.7 64.4 75.5 1.8
Source of income: other 2018* 121,478 101,332 15,408 74 381 2,889 80,408 6 2,166 25,597 24,326 1 1,270 45,743 20,448 23,980.0 1,315 108.2 90.2 13.7 0.1 0.3 2.6 71.6 0.0 1.9 22.8 21.7 0.0 1.1 40.7 18.2 21.4 1.2 83.8 69.9 10.6 0.1 0.3 2.0 55.5 0.0 1.5 17.7 16.8 0.0 0.9 31.6 14.1 16.5 0.9
Main earner: to 35 years 2018* 129,279 78,164 29,581 96 381 7,974 31,947 94 8,091 114,838 109,168 2 5,668 165,953 61,072 71,620.0 33,261 76.0 45.9 17.4 0.1 0.2 4.7 18.8 0.1 4.8 67.5 64.2 0.0 3.3 97.6 35.9 42.1 19.6 57.3 34.7 13.1 0.0 0.2 3.5 14.2 0.0 3.6 50.9 48.4 0.0 2.5 73.6 27.1 31.8 14.8
Main earner: 35 to 50 years 2018* 637,362 432,453 91,115 549 1,866 79,767 240,276 190 18,690 324,865 310,739 8 14,118 529,774 198,929 233,291.0 97,554 317.2 215.2 45.3 0.3 0.9 39.7 119.6 0.1 9.3 161.7 154.6 0.0 7.0 263.6 99.0 116.1 48.5 179.7 121.9 25.7 0.2 0.5 22.5 67.7 0.1 5.3 91.6 87.6 0.0 4.0 149.4 56.1 65.8 27.5
Main earner: 50 to 65 years 2018* 1,383,133 1,049,129 139,402 1,478 3,649 156,113 728,127 193 20,167 280,829 265,204 24 15,601 614,833 241,005 282,632.0 91,196 629.7 477.7 63.5 0.7 1.7 71.1 331.5 0.1 9.2 127.9 120.7 0.0 7.1 279.9 109.7 128.7 41.5 391.3 296.8 39.4 0.4 1.0 44.2 206.0 0.1 5.7 79.4 75.0 0.0 4.4 173.9 68.2 80.0 25.8
Main earner: 65 years or older 2018* 1,195,345 889,993 145,662 2,274 4,041 124,128 605,939 25 7,924 116,343 111,573 37 4,733 421,695 186,202 218,363.0 17,130 543.3 404.5 66.2 1.0 1.8 56.4 275.4 0.0 3.6 52.9 50.7 0.0 2.2 191.7 84.6 99.3 7.8 427.7 318.4 52.1 0.8 1.4 44.4 216.8 0.0 2.8 41.6 39.9 0.0 1.7 150.9 66.6 78.1 6.1
Home ownership: Owner-occupied home 2018* 2,877,073 2,006,767 328,466 3,965 8,331 340,517 1,283,554 392 41,542 802,881 771,462 64 31,355 1,673,187 681,623 799,357.0 192,207 662.2 461.9 75.6 0.9 1.9 78.4 295.4 0.1 9.6 184.8 177.6 0.0 7.2 385.1 156.9 184.0 44.2 395.9 276.2 45.2 0.5 1.1 46.9 176.6 0.1 5.7 110.5 106.2 0.0 4.3 230.3 93.8 110.0 26.5
Home ownership: Rent with rent subsidy 2018* 77,164 77,094 8,808 6 115 290 65,042 14 2,819 6,330 4,833 0 1,497 6,400 41 48.0 6,311 58.2 58.2 6.6 0.0 0.1 0.2 49.1 0.0 2.1 4.8 3.6 0.0 1.1 4.8 0.0 0.0 4.8 44.9 44.8 5.1 0.0 0.1 0.2 37.8 0.0 1.6 3.7 2.8 0.0 0.9 3.7 0.0 0.0 3.7
Home ownership: Rent: no rent subsidy 2018* 366,220 343,011 61,072 368 1,327 24,643 245,515 95 9,991 25,889 18,890 6 6,993 49,098 4,074 4,777.0 40,247 175.5 164.4 29.3 0.2 0.6 11.8 117.7 0.0 4.8 12.4 9.1 0.0 3.4 23.5 2.0 2.3 19.3 132.3 123.9 22.1 0.1 0.5 8.9 88.7 0.0 3.6 9.4 6.8 0.0 2.5 17.7 1.5 1.7 14.5
Home ownership: Other 2018* 24,662 22,867 7,414 58 164 2,532 12,178 1 520 1,775 1,499 1 275 3,570 1,470 1,724.0 376 70.3 65.2 21.1 0.2 0.5 7.2 34.7 0.0 1.5 5.1 4.3 0.0 0.8 10.2 4.2 4.9 1.1 65.4 60.7 19.7 0.2 0.4 6.7 32.3 0.0 1.4 4.7 4.0 0.0 0.7 9.5 3.9 4.6 1.0
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 and 2018 are provisional.

Changes as of June 24th 2020:
The figures of 2015 and 2016 are revised, because national accounts figures are changed due to a revision (for example balances of households). For 2017 also microdata are added that were not available in June 2019. The table shows not only the revised figures of 2015-2017, but also results of 2018.

When will new figures be published?
New figures will be released in June 2021.

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.