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 2020* 4,014,387 2,818,544 450,199 3,916 10,558 395,241 1,905,166 487 52,977 852,188 816,721 51 35,416 2,048,031 790,863 1,001,599.0 255,569 486.2 341.4 54.5 0.5 1.3 47.9 230.7 0.1 6.4 103.2 98.9 0.0 4.3 248.0 95.8 121.3 31.0 325.7 228.7 36.5 0.3 0.9 32.1 154.6 0.0 4.3 69.2 66.3 0.0 2.9 166.2 64.2 81.3 20.7
Disposable income: 1st 20%-group 2020* 259,519 231,465 45,135 675 1,286 36,272 145,994 14 2,089 35,818 34,588 9 1,221 63,872 27,390 34,688.0 1,794 157.2 140.2 27.3 0.4 0.8 22.0 88.4 0.0 1.3 21.7 20.9 0.0 0.7 38.7 16.6 21.0 1.1 126.1 112.4 21.9 0.3 0.6 17.6 70.9 0.0 1.0 17.4 16.8 0.0 0.6 31.0 13.3 16.9 0.9
Disposable income: 2nd 20%-group 2020* 404,541 301,002 58,405 285 1,455 18,802 217,684 37 4,334 63,667 61,434 4 2,229 167,206 70,128 88,814.0 8,264 245.0 182.3 35.4 0.2 0.9 11.4 131.8 0.0 2.6 38.6 37.2 0.0 1.3 101.3 42.5 53.8 5.0 174.9 130.1 25.2 0.1 0.6 8.1 94.1 0.0 1.9 27.5 26.6 0.0 1.0 72.3 30.3 38.4 3.6
Disposable income: 3rd 20%-group 2020* 700,913 478,790 79,855 406 1,985 30,900 358,147 86 7,411 147,120 142,772 5 4,343 369,243 154,712 195,938.0 18,593 424.4 289.9 48.4 0.2 1.2 18.7 216.9 0.1 4.5 89.1 86.5 0.0 2.6 223.6 93.7 118.6 11.3 271.9 185.8 31.0 0.2 0.8 12.0 138.9 0.0 2.9 57.1 55.4 0.0 1.7 143.3 60.0 76.0 7.2
Disposable income: 4th 20%-group 2020* 961,791 655,863 100,225 582 2,344 49,069 492,128 136 11,379 227,074 219,801 8 7,265 533,002 218,480 276,696.0 37,826 582.4 397.2 60.7 0.4 1.4 29.7 298.0 0.1 6.9 137.5 133.1 0.0 4.4 322.8 132.3 167.6 22.9 357.3 243.7 37.2 0.2 0.9 18.2 182.8 0.1 4.2 84.4 81.7 0.0 2.7 198.0 81.2 102.8 14.1
Disposable income: 5th 20%-group 2020* 1,687,623 1,151,424 166,579 1,968 3,488 260,198 691,213 214 27,764 378,509 358,126 25 20,358 914,708 320,153 405,463.0 189,092 1,021.9 697.2 100.9 1.2 2.1 157.6 418.6 0.1 16.8 229.2 216.9 0.0 12.3 553.9 193.9 245.5 114.5 629.2 429.3 62.1 0.7 1.3 97.0 257.7 0.1 10.4 141.1 133.5 0.0 7.6 341.0 119.4 151.2 70.5
Type: Single man 2020* 396,019 284,258 47,880 488 999 40,340 189,056 50 5,445 81,370 77,740 6 3,624 193,131 74,155 93,915.0 25,061 266.7 191.5 32.2 0.3 0.7 27.2 127.3 0.0 3.7 54.8 52.4 0.0 2.4 130.1 49.9 63.3 16.9 266.7 191.5 32.2 0.3 0.7 27.2 127.3 0.0 3.7 54.8 52.4 0.0 2.4 130.1 49.9 63.3 16.9
Type: Single woman 2020* 428,832 317,265 59,277 554 1,307 29,897 222,415 30 3,785 56,880 54,711 7 2,162 168,447 70,200 88,905.0 9,342 274.5 203.1 38.0 0.4 0.8 19.1 142.4 0.0 2.4 36.4 35.0 0.0 1.4 107.8 44.9 56.9 6.0 274.5 203.1 38.0 0.4 0.8 19.1 142.4 0.0 2.4 36.4 35.0 0.0 1.4 107.8 44.9 56.9 6.0
Type: One-parent family 2020* 159,405 113,361 18,743 108 409 11,840 79,429 27 2,805 43,651 41,920 1 1,730 89,695 34,423 43,595.0 11,677 285.4 202.9 33.6 0.2 0.7 21.2 142.2 0.0 5.0 78.1 75.0 0.0 3.1 160.6 61.6 78.0 20.9 174.8 124.3 20.6 0.1 0.4 13.0 87.1 0.0 3.1 47.9 46.0 0.0 1.9 98.4 37.8 47.8 12.8
Type: Couple, with child(ren) 2020* 1,263,165 818,846 139,158 918 3,129 145,083 506,425 240 23,893 399,938 383,285 13 16,640 844,257 312,510 395,783.0 135,964 647.8 420.0 71.4 0.5 1.6 74.4 259.7 0.1 12.3 205.1 196.6 0.0 8.5 433.0 160.3 203.0 69.7 291.5 189.0 32.1 0.2 0.7 33.5 116.9 0.1 5.5 92.3 88.5 0.0 3.8 194.9 72.1 91.3 31.4
Type: Couple, no children 2020* 1,650,249 1,195,602 164,713 1,719 4,328 156,614 853,164 126 14,938 244,445 234,509 22 9,914 699,092 280,606 355,378.0 63,108 747.5 541.6 74.6 0.8 2.0 70.9 386.4 0.1 6.8 110.7 106.2 0.0 4.5 316.7 127.1 161.0 28.6 497.5 360.4 49.7 0.5 1.3 47.2 257.2 0.0 4.5 73.7 70.7 0.0 3.0 210.7 84.6 107.1 19.0
Other types of households 2020* 116,717 89,212 20,428 129 386 11,467 54,677 14 2,111 25,904 24,556 2 1,346 53,409 18,969 24,023.0 10,417 236.2 180.5 41.3 0.3 0.8 23.2 110.6 0.0 4.3 52.4 49.7 0.0 2.7 108.1 38.4 48.6 21.1 163.2 124.8 28.6 0.2 0.5 16.0 76.5 0.0 3.0 36.2 34.3 0.0 1.9 74.7 26.5 33.6 14.6
Source of income: mixed income 2020* 763,940 427,142 73,715 1,487 1,537 160,005 171,782 24 18,592 121,364 106,429 19 14,916 458,162 111,414 141,102.0 205,646 943.2 527.4 91.0 1.8 1.9 197.6 212.1 0.0 23.0 149.8 131.4 0.0 18.4 565.7 137.6 174.2 253.9 583.3 326.2 56.3 1.1 1.2 122.2 131.2 0.0 14.2 92.7 81.3 0.0 11.4 349.9 85.1 107.7 157.0
Source of income: compensation of employ 2020* 1,881,250 1,388,695 216,890 1,184 4,694 164,687 973,693 449 27,098 608,184 591,266 16 16,902 1,100,739 466,718 591,082.0 42,939 448.7 331.2 51.7 0.3 1.1 39.3 232.2 0.1 6.5 145.1 141.0 0.0 4.0 262.5 111.3 141.0 10.2 271.8 200.6 31.3 0.2 0.7 23.8 140.7 0.1 3.9 87.9 85.4 0.0 2.4 159.0 67.4 85.4 6.2
Source of income: old age benefits 2020* 1,225,150 884,587 142,688 1,176 3,900 66,107 665,332 8 5,376 95,330 92,683 15 2,632 435,893 189,982 240,605.0 5,306 578.7 417.8 67.4 0.6 1.8 31.2 314.3 0.0 2.5 45.0 43.8 0.0 1.2 205.9 89.7 113.6 2.5 465.9 336.4 54.3 0.4 1.5 25.1 253.0 0.0 2.0 36.3 35.2 0.0 1.0 165.8 72.2 91.5 2.0
Source of income: other 2020* 144,047 118,120 16,906 69 427 4,442 94,359 6 1,911 27,310 26,343 1 966 53,237 22,749 28,810.0 1,678 126.7 103.9 14.9 0.1 0.4 3.9 83.0 0.0 1.7 24.0 23.2 0.0 0.8 46.8 20.0 25.3 1.5 98.5 80.8 11.6 0.0 0.3 3.0 64.5 0.0 1.3 18.7 18.0 0.0 0.7 36.4 15.6 19.7 1.1
Main earner: to 35 years 2020* 178,165 97,729 33,469 95 302 11,186 44,485 95 8,097 122,026 116,834 1 5,191 202,462 72,873 92,291.0 37,298 103.4 56.7 19.4 0.1 0.2 6.5 25.8 0.1 4.7 70.8 67.8 0.0 3.0 117.5 42.3 53.6 21.6 78.2 42.9 14.7 0.0 0.1 4.9 19.5 0.0 3.6 53.5 51.3 0.0 2.3 88.8 32.0 40.5 16.4
Main earner: 35 to 50 years 2020* 760,715 473,269 92,828 445 1,993 77,255 283,033 177 17,538 313,735 301,603 6 12,126 601,181 221,561 280,599.0 99,021 385.8 240.0 47.1 0.2 1.0 39.2 143.5 0.1 8.9 159.1 153.0 0.0 6.2 304.9 112.4 142.3 50.2 219.6 136.6 26.8 0.1 0.6 22.3 81.7 0.1 5.1 90.6 87.0 0.0 3.5 173.5 63.9 81.0 28.6
Main earner: 50 to 65 years 2020* 1,640,711 1,199,259 155,874 1,339 3,890 165,074 853,005 195 19,882 288,254 274,262 17 13,975 729,706 277,934 351,993.0 99,779 726.5 531.0 69.0 0.6 1.7 73.1 377.7 0.1 8.8 127.6 121.4 0.0 6.2 323.1 123.1 155.9 44.2 449.3 328.4 42.7 0.4 1.1 45.2 233.6 0.1 5.4 78.9 75.1 0.0 3.8 199.8 76.1 96.4 27.3
Main earner: 65 years or older 2020* 1,434,796 1,048,287 168,028 2,037 4,373 141,726 724,643 20 7,460 128,173 124,022 27 4,124 514,682 218,495 276,716.0 19,471 622.8 455.0 72.9 0.9 1.9 61.5 314.5 0.0 3.2 55.6 53.8 0.0 1.8 223.4 94.8 120.1 8.5 490.0 358.0 57.4 0.7 1.5 48.4 247.4 0.0 2.5 43.8 42.4 0.0 1.4 175.8 74.6 94.5 6.6
Home ownership: Owner-occupied home 2020* 3,479,337 2,314,224 363,680 3,526 9,009 365,986 1,531,594 378 40,051 817,957 790,269 46 27,642 1,983,070 784,839 993,969.0 204,262 785.4 522.4 82.1 0.8 2.0 82.6 345.8 0.1 9.0 184.7 178.4 0.0 6.2 447.7 177.2 224.4 46.1 471.0 313.3 49.2 0.5 1.2 49.5 207.3 0.1 5.4 110.7 107.0 0.0 3.7 268.5 106.2 134.6 27.7
Home ownership: Rent with rent subsidy 2020* 100,546 101,374 11,019 6 122 508 86,869 16 2,834 7,777 6,417 0 1,360 6,949 51 65.0 6,833 70.5 71.1 7.7 0.0 0.1 0.4 61.0 0.0 2.0 5.5 4.5 0.0 1.0 4.9 0.0 0.0 4.8 54.6 55.1 6.0 0.0 0.1 0.3 47.2 0.0 1.5 4.2 3.5 0.0 0.7 3.8 0.0 0.0 3.7
Home ownership: Rent: no rent subsidy 2020* 406,193 376,758 66,783 328 1,261 26,114 272,535 92 9,645 24,640 18,439 4 6,197 54,075 4,445 5,630.0 44,000 197.5 183.2 32.5 0.2 0.6 12.7 132.5 0.0 4.7 12.0 9.0 0.0 3.0 26.3 2.2 2.7 21.4 149.1 138.3 24.5 0.1 0.5 9.6 100.0 0.0 3.5 9.0 6.8 0.0 2.3 19.8 1.6 2.1 16.1
Home ownership: Other 2020* 28,311 26,188 8,717 56 166 2,633 14,168 1 447 1,814 1,596 1 217 3,937 1,528 1,935.0 474 82.0 75.8 25.2 0.2 0.5 7.6 41.0 0.0 1.3 5.3 4.6 0.0 0.6 11.4 4.4 5.6 1.4 76.4 70.7 23.5 0.2 0.4 7.1 38.2 0.0 1.2 4.9 4.3 0.0 0.6 10.6 4.1 5.2 1.3
Source: CBS.
Explanation of symbols

Dataset is not available.


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, 2019 and 2020 are provisional.

Changes as of September 30th 2022:
The figures of 2015-2019 are revised, because national accounts figures are changed due to the revision policy of Statistics Netherlands. For 2019 also microdata are added that were not available before. Results for 2020 are added to the table.

When will new figures be published?
New figures will be released in September 2023.

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.