Provincial accounts; revenues and expenditures by province
| Provincial tasks | Periods | Regions | Provincial accounts in million of euros Revenues (million euros) | Provincial accounts in million of euros Expenditure (million euros) |
|---|---|---|---|---|
| Total provincial tasks | 2023 | The Netherlands | 9,766.6 | 9,766.6 |
| Total provincial tasks | 2024* | The Netherlands | 11,210.4 | 11,210.4 |
| Total provincial tasks | 2023 | Groningen (PV) | 677.8 | 677.8 |
| Total provincial tasks | 2024* | Groningen (PV) | 715.7 | 715.7 |
| Total provincial tasks | 2023 | Fryslân (PV) | 587.5 | 587.5 |
| Total provincial tasks | 2024* | Fryslân (PV) | 650.2 | 650.2 |
| Total provincial tasks | 2023 | Drenthe (PV) | 481.1 | 481.1 |
| Total provincial tasks | 2024* | Drenthe (PV) | 552.4 | 552.4 |
| Total provincial tasks | 2023 | Overijssel (PV) | 818.4 | 818.4 |
| Total provincial tasks | 2024* | Overijssel (PV) | 1,233.0 | 1,233.0 |
| Total provincial tasks | 2023 | Flevoland (PV) | 303.6 | 303.6 |
| Total provincial tasks | 2024* | Flevoland (PV) | 316.5 | 316.6 |
| Total provincial tasks | 2023 | Gelderland (PV) | 1,463.6 | 1,463.6 |
| Total provincial tasks | 2024* | Gelderland (PV) | 1,463.6 | 1,463.6 |
| Total provincial tasks | 2023 | Utrecht (PV) | 721.9 | 721.9 |
| Total provincial tasks | 2024* | Utrecht (PV) | 707.3 | 707.3 |
| Total provincial tasks | 2023 | Noord-Holland (PV) | 896.6 | 896.6 |
| Total provincial tasks | 2024* | Noord-Holland (PV) | 1,133.9 | 1,133.8 |
| Total provincial tasks | 2023 | Zuid-Holland (PV) | 1,154.7 | 1,154.7 |
| Total provincial tasks | 2024* | Zuid-Holland (PV) | 1,143.7 | 1,143.7 |
| Total provincial tasks | 2023 | Zeeland (PV) | 399.8 | 399.8 |
| Total provincial tasks | 2024* | Zeeland (PV) | 633.5 | 633.5 |
| Total provincial tasks | 2023 | Noord-Brabant (PV) | 1,518.2 | 1,518.2 |
| Total provincial tasks | 2024* | Noord-Brabant (PV) | 1,680.6 | 1,680.6 |
| Total provincial tasks | 2023 | Limburg (PV) | 743.3 | 743.3 |
| Total provincial tasks | 2024* | Limburg (PV) | 980.1 | 980.1 |
| Total general coverage | 2023 | The Netherlands | 8,640.6 | 4,097.4 |
| Total general coverage | 2024* | The Netherlands | 10,007.8 | 5,195.2 |
| Total general coverage | 2023 | Groningen (PV) | 473.8 | 204.1 |
| Total general coverage | 2024* | Groningen (PV) | 515.4 | 225.5 |
| Total general coverage | 2023 | Fryslân (PV) | 534.7 | 187.1 |
| Total general coverage | 2024* | Fryslân (PV) | 567.7 | 211.2 |
| Total general coverage | 2023 | Drenthe (PV) | 424.0 | 204.0 |
| Total general coverage | 2024* | Drenthe (PV) | 495.0 | 269.8 |
| Total general coverage | 2023 | Overijssel (PV) | 646.8 | 324.2 |
| Total general coverage | 2024* | Overijssel (PV) | 1,075.2 | 740.3 |
| Total general coverage | 2023 | Flevoland (PV) | 273.7 | 114.2 |
| Total general coverage | 2024* | Flevoland (PV) | 301.1 | 130.6 |
| Total general coverage | 2023 | Gelderland (PV) | 1,307.1 | 649.0 |
| Total general coverage | 2024* | Gelderland (PV) | 1,288.8 | 650.1 |
| Total general coverage | 2023 | Utrecht (PV) | 669.8 | 248.7 |
| Total general coverage | 2024* | Utrecht (PV) | 633.6 | 212.1 |
| Total general coverage | 2023 | Noord-Holland (PV) | 852.3 | 367.9 |
| Total general coverage | 2024* | Noord-Holland (PV) | 1,086.7 | 562.7 |
| Total general coverage | 2023 | Zuid-Holland (PV) | 1,070.8 | 498.4 |
| Total general coverage | 2024* | Zuid-Holland (PV) | 1,036.1 | 352.5 |
| Total general coverage | 2023 | Zeeland (PV) | 364.1 | 195.2 |
| Total general coverage | 2024* | Zeeland (PV) | 599.7 | 403.9 |
| Total general coverage | 2023 | Noord-Brabant (PV) | 1,362.4 | 804.5 |
| Total general coverage | 2024* | Noord-Brabant (PV) | 1,515.7 | 943.6 |
| Total general coverage | 2023 | Limburg (PV) | 661.0 | 300.1 |
| Total general coverage | 2024* | Limburg (PV) | 892.9 | 493.0 |
| Total administration | 2023 | The Netherlands | 24.1 | 231.2 |
| Total administration | 2024* | The Netherlands | 27.7 | 254.8 |
| Total administration | 2023 | Groningen (PV) | 1.1 | 13.5 |
| Total administration | 2024* | Groningen (PV) | 0.7 | 14.6 |
| Total administration | 2023 | Fryslân (PV) | 2.2 | 12.8 |
| Total administration | 2024* | Fryslân (PV) | 2.7 | 18.6 |
| Total administration | 2023 | Drenthe (PV) | 0.7 | 13.9 |
| Total administration | 2024* | Drenthe (PV) | 0.3 | 17.2 |
| Total administration | 2023 | Overijssel (PV) | 0.8 | 12.1 |
| Total administration | 2024* | Overijssel (PV) | 0.6 | 13.9 |
| Total administration | 2023 | Flevoland (PV) | -0.7 | 12.2 |
| Total administration | 2024* | Flevoland (PV) | 0.4 | 13.3 |
| Total administration | 2023 | Gelderland (PV) | 14.6 | 47.2 |
| Total administration | 2024* | Gelderland (PV) | 16.0 | 38.0 |
| Total administration | 2023 | Utrecht (PV) | 1.0 | 13.7 |
| Total administration | 2024* | Utrecht (PV) | 0.4 | 17.5 |
| Total administration | 2023 | Noord-Holland (PV) | 0.1 | 23.7 |
| Total administration | 2024* | Noord-Holland (PV) | 0.5 | 25.1 |
| Total administration | 2023 | Zuid-Holland (PV) | 3.1 | 27.0 |
| Total administration | 2024* | Zuid-Holland (PV) | 4.1 | 27.3 |
| Total administration | 2023 | Zeeland (PV) | -0.4 | 9.0 |
| Total administration | 2024* | Zeeland (PV) | 0.5 | 10.8 |
| Total administration | 2023 | Noord-Brabant (PV) | 0.7 | 19.8 |
| Total administration | 2024* | Noord-Brabant (PV) | 0.5 | 27.8 |
| Total administration | 2023 | Limburg (PV) | 0.8 | 26.1 |
| Total administration | 2024* | Limburg (PV) | 0.9 | 30.7 |
| Total traffic and transport | 2023 | The Netherlands | 307.0 | 2,312.2 |
| Total traffic and transport | 2024* | The Netherlands | 322.2 | 2,557.9 |
| Total traffic and transport | 2023 | Groningen (PV) | 80.2 | 182.2 |
| Total traffic and transport | 2024* | Groningen (PV) | 69.4 | 215.5 |
| Total traffic and transport | 2023 | Fryslân (PV) | 8.6 | 133.3 |
| Total traffic and transport | 2024* | Fryslân (PV) | 22.7 | 154.9 |
| Total traffic and transport | 2023 | Drenthe (PV) | 6.2 | 69.1 |
| Total traffic and transport | 2024* | Drenthe (PV) | 6.7 | 78.8 |
| Total traffic and transport | 2023 | Overijssel (PV) | 76.5 | 214.1 |
| Total traffic and transport | 2024* | Overijssel (PV) | 55.1 | 218.3 |
| Total traffic and transport | 2023 | Flevoland (PV) | 12.0 | 88.3 |
| Total traffic and transport | 2024* | Flevoland (PV) | 3.4 | 83.5 |
| Total traffic and transport | 2023 | Gelderland (PV) | 23.5 | 341.6 |
| Total traffic and transport | 2024* | Gelderland (PV) | 56.9 | 365.6 |
| Total traffic and transport | 2023 | Utrecht (PV) | 26.9 | 288.9 |
| Total traffic and transport | 2024* | Utrecht (PV) | 30.3 | 264.4 |
| Total traffic and transport | 2023 | Noord-Holland (PV) | 8.6 | 232.8 |
| Total traffic and transport | 2024* | Noord-Holland (PV) | 8.8 | 254.8 |
| Total traffic and transport | 2023 | Zuid-Holland (PV) | 22.1 | 306.4 |
| Total traffic and transport | 2024* | Zuid-Holland (PV) | 29.7 | 385.4 |
| Total traffic and transport | 2023 | Zeeland (PV) | 4.9 | 75.4 |
| Total traffic and transport | 2024* | Zeeland (PV) | 4.4 | 85.9 |
| Total traffic and transport | 2023 | Noord-Brabant (PV) | 22.7 | 246.8 |
| Total traffic and transport | 2024* | Noord-Brabant (PV) | 16.3 | 269.1 |
| Total traffic and transport | 2023 | Limburg (PV) | 14.7 | 133.3 |
| Total traffic and transport | 2024* | Limburg (PV) | 18.7 | 181.7 |
| Total water | 2023 | The Netherlands | 64.1 | 193.1 |
| Total water | 2024* | The Netherlands | 66.1 | 152.6 |
| Total water | 2023 | Groningen (PV) | 5.8 | 8.3 |
| Total water | 2024* | Groningen (PV) | 6.2 | 8.3 |
| Total water | 2023 | Fryslân (PV) | 8.3 | 19.3 |
| Total water | 2024* | Fryslân (PV) | 11.2 | 16.9 |
| Total water | 2023 | Drenthe (PV) | 1.8 | 3.0 |
| Total water | 2024* | Drenthe (PV) | 2.4 | 5.4 |
| Total water | 2023 | Overijssel (PV) | 19.9 | 24.1 |
| Total water | 2024* | Overijssel (PV) | 7.0 | 10.9 |
| Total water | 2023 | Flevoland (PV) | 0.9 | 2.9 |
| Total water | 2024* | Flevoland (PV) | 1.0 | 1.4 |
| Total water | 2023 | Gelderland (PV) | 5.5 | 18.8 |
| Total water | 2024* | Gelderland (PV) | 4.6 | 20.6 |
| Total water | 2023 | Utrecht (PV) | 1.3 | 8.7 |
| Total water | 2024* | Utrecht (PV) | 1.3 | 2.6 |
| Total water | 2023 | Noord-Holland (PV) | 1.2 | 18.1 |
| Total water | 2024* | Noord-Holland (PV) | 2.7 | 17.7 |
| Total water | 2023 | Zuid-Holland (PV) | 5.1 | 14.2 |
| Total water | 2024* | Zuid-Holland (PV) | 6.7 | 15.8 |
| Total water | 2023 | Zeeland (PV) | 2.5 | 4.3 |
| Total water | 2024* | Zeeland (PV) | 0.6 | 3.1 |
| Total water | 2023 | Noord-Brabant (PV) | 9.2 | 36.7 |
| Total water | 2024* | Noord-Brabant (PV) | 17.1 | 38.9 |
| Total water | 2023 | Limburg (PV) | 2.6 | 34.7 |
| Total water | 2024* | Limburg (PV) | 5.2 | 11.0 |
| Total Environment | 2023 | The Netherlands | 112.1 | 497.2 |
| Total Environment | 2024* | The Netherlands | 162.8 | 574.0 |
| Total Environment | 2023 | Groningen (PV) | 18.2 | 48.9 |
| Total Environment | 2024* | Groningen (PV) | 44.8 | 67.6 |
| Total Environment | 2023 | Fryslân (PV) | 7.2 | 23.8 |
| Total Environment | 2024* | Fryslân (PV) | 10.8 | 31.9 |
| Total Environment | 2023 | Drenthe (PV) | 5.7 | 23.6 |
| Total Environment | 2024* | Drenthe (PV) | 3.1 | 23.4 |
| Total Environment | 2023 | Overijssel (PV) | 11.9 | 29.6 |
| Total Environment | 2024* | Overijssel (PV) | 19.4 | 34.8 |
| Total Environment | 2023 | Flevoland (PV) | 3.0 | 14.6 |
| Total Environment | 2024* | Flevoland (PV) | 3.1 | 15.4 |
| Total Environment | 2023 | Gelderland (PV) | 24.2 | 61.4 |
| Total Environment | 2024* | Gelderland (PV) | 16.7 | 59.5 |
| Total Environment | 2023 | Utrecht (PV) | 4.4 | 28.3 |
| Total Environment | 2024* | Utrecht (PV) | 8.3 | 54.1 |
| Total Environment | 2023 | Noord-Holland (PV) | 7.0 | 69.4 |
| Total Environment | 2024* | Noord-Holland (PV) | 11.1 | 57.8 |
| Total Environment | 2023 | Zuid-Holland (PV) | 14.1 | 92.7 |
| Total Environment | 2024* | Zuid-Holland (PV) | 20.2 | 113.5 |
| Total Environment | 2023 | Zeeland (PV) | 3.5 | 18.2 |
| Total Environment | 2024* | Zeeland (PV) | 6.0 | 21.1 |
| Total Environment | 2023 | Noord-Brabant (PV) | 10.1 | 61.2 |
| Total Environment | 2024* | Noord-Brabant (PV) | 14.3 | 69.3 |
| Total Environment | 2023 | Limburg (PV) | 2.6 | 25.5 |
| Total Environment | 2024* | Limburg (PV) | 4.8 | 25.7 |
| Total nature | 2023 | The Netherlands | 302.3 | 1,070.7 |
| Total nature | 2024* | The Netherlands | 300.5 | 1,066.4 |
| Total nature | 2023 | Groningen (PV) | 36.8 | 87.2 |
| Total nature | 2024* | Groningen (PV) | 19.7 | 71.5 |
| Total nature | 2023 | Fryslân (PV) | 13.8 | 82.5 |
| Total nature | 2024* | Fryslân (PV) | 29.1 | 105.9 |
| Total nature | 2023 | Drenthe (PV) | 36.6 | 102.4 |
| Total nature | 2024* | Drenthe (PV) | 32.1 | 82.1 |
| Total nature | 2023 | Overijssel (PV) | 46.5 | 124.0 |
| Total nature | 2024* | Overijssel (PV) | 54.3 | 124.1 |
| Total nature | 2023 | Flevoland (PV) | 7.6 | 28.0 |
| Total nature | 2024* | Flevoland (PV) | 3.0 | 18.6 |
| Total nature | 2023 | Gelderland (PV) | 33.5 | 118.2 |
| Total nature | 2024* | Gelderland (PV) | 35.8 | 118.7 |
| Total nature | 2023 | Utrecht (PV) | 11.7 | 66.4 |
| Total nature | 2024* | Utrecht (PV) | 12.2 | 46.4 |
| Total nature | 2023 | Noord-Holland (PV) | 13.6 | 115.2 |
| Total nature | 2024* | Noord-Holland (PV) | 10.9 | 115.2 |
| Total nature | 2023 | Zuid-Holland (PV) | 16.0 | 96.4 |
| Total nature | 2024* | Zuid-Holland (PV) | 24.7 | 127.7 |
| Total nature | 2023 | Zeeland (PV) | 11.5 | 36.8 |
| Total nature | 2024* | Zeeland (PV) | 11.7 | 46.2 |
| Total nature | 2023 | Noord-Brabant (PV) | 48.8 | 142.6 |
| Total nature | 2024* | Noord-Brabant (PV) | 46.2 | 129.3 |
| Total nature | 2023 | Limburg (PV) | 26.1 | 70.9 |
| Total nature | 2024* | Limburg (PV) | 20.7 | 80.6 |
| Total regional economy | 2023 | The Netherlands | 196.9 | 675.0 |
| Total regional economy | 2024* | The Netherlands | 186.3 | 626.8 |
| Total regional economy | 2023 | Groningen (PV) | 25.9 | 62.1 |
| Total regional economy | 2024* | Groningen (PV) | 26.7 | 47.9 |
| Total regional economy | 2023 | Fryslân (PV) | 10.8 | 58.4 |
| Total regional economy | 2024* | Fryslân (PV) | 4.8 | 43.6 |
| Total regional economy | 2023 | Drenthe (PV) | 4.2 | 26.7 |
| Total regional economy | 2024* | Drenthe (PV) | 8.6 | 26.8 |
| Total regional economy | 2023 | Overijssel (PV) | 9.6 | 43.6 |
| Total regional economy | 2024* | Overijssel (PV) | 9.6 | 41.8 |
| Total regional economy | 2023 | Flevoland (PV) | 6.1 | 27.5 |
| Total regional economy | 2024* | Flevoland (PV) | 2.0 | 26.9 |
| Total regional economy | 2023 | Gelderland (PV) | 52.3 | 124.8 |
| Total regional economy | 2024* | Gelderland (PV) | 35.9 | 98.5 |
| Total regional economy | 2023 | Utrecht (PV) | 5.1 | 25.8 |
| Total regional economy | 2024* | Utrecht (PV) | 7.0 | 35.8 |
| Total regional economy | 2023 | Noord-Holland (PV) | 3.9 | 39.4 |
| Total regional economy | 2024* | Noord-Holland (PV) | 3.1 | 40.0 |
| Total regional economy | 2023 | Zuid-Holland (PV) | 16.1 | 64.3 |
| Total regional economy | 2024* | Zuid-Holland (PV) | 15.9 | 57.3 |
| Total regional economy | 2023 | Zeeland (PV) | 6.4 | 26.7 |
| Total regional economy | 2024* | Zeeland (PV) | 5.5 | 27.1 |
| Total regional economy | 2023 | Noord-Brabant (PV) | 46.8 | 117.4 |
| Total regional economy | 2024* | Noord-Brabant (PV) | 54.6 | 121.1 |
| Total regional economy | 2023 | Limburg (PV) | 9.8 | 58.3 |
| Total regional economy | 2024* | Limburg (PV) | 12.5 | 59.9 |
| Total culture and society | 2023 | The Netherlands | 27.8 | 415.6 |
| Total culture and society | 2024* | The Netherlands | 31.7 | 468.3 |
| Total culture and society | 2023 | Groningen (PV) | 16.8 | 36.0 |
| Total culture and society | 2024* | Groningen (PV) | 16.1 | 35.1 |
| Total culture and society | 2023 | Fryslân (PV) | 1.0 | 54.7 |
| Total culture and society | 2024* | Fryslân (PV) | 0.2 | 52.6 |
| Total culture and society | 2023 | Drenthe (PV) | 1.0 | 29.8 |
| Total culture and society | 2024* | Drenthe (PV) | 1.9 | 31.9 |
| Total culture and society | 2023 | Overijssel (PV) | 0.4 | 27.1 |
| Total culture and society | 2024* | Overijssel (PV) | 0.4 | 30.2 |
| Total culture and society | 2023 | Flevoland (PV) | 0.5 | 11.5 |
| Total culture and society | 2024* | Flevoland (PV) | 0.5 | 20.2 |
| Total culture and society | 2023 | Gelderland (PV) | 0.2 | 58.8 |
| Total culture and society | 2024* | Gelderland (PV) | 4.2 | 64.9 |
| Total culture and society | 2023 | Utrecht (PV) | 0.4 | 22.3 |
| Total culture and society | 2024* | Utrecht (PV) | 0.0 | 31.3 |
| Total culture and society | 2023 | Noord-Holland (PV) | 0.3 | 13.9 |
| Total culture and society | 2024* | Noord-Holland (PV) | 0.3 | 35.6 |
| Total culture and society | 2023 | Zuid-Holland (PV) | 0.3 | 24.1 |
| Total culture and society | 2024* | Zuid-Holland (PV) | 0.1 | 26.9 |
| Total culture and society | 2023 | Zeeland (PV) | 2.0 | 23.1 |
| Total culture and society | 2024* | Zeeland (PV) | 2.5 | 26.2 |
| Total culture and society | 2023 | Noord-Brabant (PV) | 0.8 | 54.4 |
| Total culture and society | 2024* | Noord-Brabant (PV) | 1.3 | 52.3 |
| Total culture and society | 2023 | Limburg (PV) | 4.2 | 59.7 |
| Total culture and society | 2024* | Limburg (PV) | 4.1 | 61.2 |
| Total space | 2023 | The Netherlands | 91.8 | 274.2 |
| Total space | 2024* | The Netherlands | 105.4 | 314.2 |
| Total space | 2023 | Groningen (PV) | 19.1 | 35.3 |
| Total space | 2024* | Groningen (PV) | 16.7 | 29.7 |
| Total space | 2023 | Fryslân (PV) | 1.0 | 15.4 |
| Total space | 2024* | Fryslân (PV) | 0.9 | 14.5 |
| Total space | 2023 | Drenthe (PV) | 0.9 | 8.7 |
| Total space | 2024* | Drenthe (PV) | 2.4 | 17.1 |
| Total space | 2023 | Overijssel (PV) | 6.0 | 19.6 |
| Total space | 2024* | Overijssel (PV) | 11.3 | 18.7 |
| Total space | 2023 | Flevoland (PV) | 0.5 | 4.5 |
| Total space | 2024* | Flevoland (PV) | 2.0 | 6.8 |
| Total space | 2023 | Gelderland (PV) | 2.8 | 43.8 |
| Total space | 2024* | Gelderland (PV) | 4.6 | 47.7 |
| Total space | 2023 | Utrecht (PV) | 1.2 | 19.0 |
| Total space | 2024* | Utrecht (PV) | 14.1 | 43.0 |
| Total space | 2023 | Noord-Holland (PV) | 9.7 | 16.2 |
| Total space | 2024* | Noord-Holland (PV) | 9.7 | 24.9 |
| Total space | 2023 | Zuid-Holland (PV) | 7.1 | 31.1 |
| Total space | 2024* | Zuid-Holland (PV) | 6.3 | 37.4 |
| Total space | 2023 | Zeeland (PV) | 5.4 | 11.1 |
| Total space | 2024* | Zeeland (PV) | 2.4 | 9.1 |
| Total space | 2023 | Noord-Brabant (PV) | 16.7 | 34.8 |
| Total space | 2024* | Noord-Brabant (PV) | 14.6 | 29.1 |
| Total space | 2023 | Limburg (PV) | 21.5 | 34.6 |
| Total space | 2024* | Limburg (PV) | 20.2 | 36.3 |
| Source: CBS. | ||||
Table explanation
This table contains figures on the expenditures and revenues per task (policy area) by province in millions of euros and in euros per inhabitant. The figures presented are based on data that is in line with the definitions and classifications used by the provinces themselves in their administration. The presented figures are based on data that adhere to the definitions and classifications that provinces themselves use in their administration. These data are supplied to Statistics Netherlands through the questionnaire called Information for Third Parties (Iv3). The directives for this questionnaire have been laid down in the Directive for Budgeting and Accounting for provinces and municipalities (BBV).
Data available from: 2017
Status of the figures:
The figures in this table are provisional at the time of first publication. Upon the second publication one year later, the figures will become definitive.
Changes as of 16 December 2025:
The provisional figures for 2024 have been added.
The figures for 2023 are definite.
When will new figures be published?
The new figures from the provincial accounts are published no later than 12 months after the reporting period.
The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.
Because of changes in the source material, Information for Third Parties (Iv3), the data are no longer completely comparable with data from earlier years as of the publication of the figures of the 2017 budgets. In the administration of provinces the classification of expenditures and revenues by task is sometimes revised, which could cause (small) shifts between tasks between the years 2017 and 2018.
More information on these changes can be found in paragraph 3 under 'relevant tables'.
Description topics
- Provincial accounts in million of euros
- Figures based on the provincial accounts shown in million of euros.
- Revenues
- The revenues of the provincial accounts in million of euros.
The provincial revenues includes received interest, sale of land, sale of goods and services, received subsidies, transfers and taxes by provinces.
The revenues are recorded including internal settlements (including withdrawals from reserves and release of provisions).
The largest part of the provincial revenues consists of the government contribution received from the Provincial Fund and the provincial taxes received.
- Expenditure
- The expenditure of the provincial accounts in million of euros.
The provincial expenditure include wages and salaries paid, interest charges, purchase of (non) durable goods and services (including energy costs and costs of hiring staff) and paid income transfers, paid investment contributions to governments and third parties and the land purchases.
Expenses are recorded including internal settlements (including depreciation, deposits in reserves and provisions).