Government balance sheet; assets and liabilities

Government balance sheet; assets and liabilities

Periods Assets Non-financial assets AN1121 Non-residential buildings (million euros)
2022* 100,368
Source: CBS.
Explanation of symbols

Dataset is not available.

This table contains information on the balance sheet of the general government sector. The balance sheet shows stock levels of assets and financial liabilities, as well as net worth of the general government sector. Assets are either financial (e.g. loans) or non-financial (e.g. non-residential buildings). The stock of assets equals the sum of the stock of financial liabilities and net worth. Stocks of assets and liabilities in this table are mostly valued at market value. This is the value of the asset or liability as if it were being acquired or sold on the date to which the balance sheet relates. When there are no observable market prices, estimates are made for the market value. Financial assets and liabilities that are not commonly traded on a market, such as cash, deposits, loans and other accounts receivable/payable are valued at nominal value.

The figures in this table are consolidated at the general government level. This means that stocks between units that both belong to the general government sector are eliminated.

The terms and definitions used are in accordance with the framework of the Dutch national accounts. National accounts are based on the international definitions of the European System of Accounts (ESA 2010). Small temporary differences with publications of the National Accounts may occur due to the fact that the government finance statistics are sometimes more up to date.

Data available from: 1995

Status of the figures:
The figures for the period 1995-2021 are final. The figures for 2022 are provisional.

Changes as of 22 September 2023:
The figures for 2021 and 2022 have been revised. The financial assets and liabilities and the net saving and capital transfers of general government have been revised due to updated information.

Changes as of 31 August 2023:
Annual figures for 2022 are available. In the context of the revision policy of the National accounts the annual figures from 1995 of the financial accounts of general government have been revised. The figures are in line with the publications of the National accounts.
The annual figures for 2021 are final.

When will new figures be published?
New provisional data are published in July or August after the end of the reporting year. The previous provisional figures will become final and previous final figures can be revised at the same time. More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

The assets recorded in the government balance sheet are economic assets. An economic asset is a store of value representing the benefits accruing to the economic owner by holding or using the entity over a period of time. It is a means of carrying forward value from one accounting period to another.
Non-financial assets
Non-financial assets are objects that have an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this entails approximately all (non-financial) objects that can be sold. Examples of assets that cannot be sold are the sea and the air. Examples of assets that have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and mineral reserves
AN1121 Non-residential buildings
Non-residential buildings include whole buildings or parts of buildings not designated as dwellings. Examples: warehouses and industrial buildings, commercial buildings, buildings for public entertainment, hotels, restaurants, schools, hospitals. Public monuments identified primarily as non-residential buildings are also included.