Current transactions by sectors; National Accounts

Current transactions by sectors; National Accounts

Institutional sectors Not Consolidated or Consolidated Periods Resources Total (million euros) Resources Imports of goods and services Total (million euros) Resources Imports of goods and services Imports of goods (million euros) Resources Imports of goods and services Imports of services Total (million euros) Resources Imports of goods and services Imports of services Imports of services excluding FISIM (million euros) Resources Imports of goods and services Imports of services Imports of FISIM (million euros) Resources Output Total (million euros) Resources Output Market output Total (million euros) Resources Output Market output Financial intermediation service (FISIM) (million euros) Resources Output Market output Other market output (million euros) Resources Output Output produced for own final use Total (million euros) Resources Output Output produced for own final use Own-account capital formation (million euros) Resources Output Output produced for own final use Products retained for own consumption (million euros) Resources Output Non-market output Total (million euros) Resources Output Non-market output Payments for non-market output (million euros) Resources Output Non-market output Other non-market output (million euros) Resources Compensation of employees Total (million euros) Resources Compensation of employees Wages and salaries (million euros) Resources Compensation of employees Employers' social contributions (million euros) Resources Taxes on production and imports Total (million euros) Resources Taxes on production and imports Taxes on products Total (million euros) Resources Taxes on production and imports Taxes on products Value added tax (VAT) (million euros) Resources Taxes on production and imports Taxes on products Taxes, duties on imports excluding VAT (million euros) Resources Taxes on production and imports Taxes on products Other taxes on products (million euros) Resources Taxes on production and imports Other taxes on production (million euros) Resources Subsidies (-) Total (million euros) Resources Subsidies (-) Subsidies on products (million euros) Resources Subsidies (-) Other subsidies on production (million euros) Resources Property income Total (million euros) Resources Property income Interest Interest; definition National Accounts (million euros) Resources Property income Interest Correction FISIM (million euros) Resources Property income Interest Interest before correction for FISIM (million euros) Resources Property income Distributed income of corporations Total (million euros) Resources Property income Distributed income of corporations Dividends (million euros) Resources Property income Distributed income of corporations Withdrawals from income of quasi-corp. (million euros) Resources Property income Reinvested earnings on foreign investm. (million euros) Resources Property income Other investment income Total (million euros) Resources Property income Other investment income Investm. income attrib. to policy holder (million euros) Resources Property income Other investment income Income payable on pension entitlements (million euros) Resources Property income Other investment income Inv. income attributable to shareholders (million euros) Resources Property income Rent (million euros) Resources Current taxes on income and wealth Total (million euros) Resources Current taxes on income and wealth Current taxes on income (million euros) Resources Current taxes on income and wealth Other current taxes (million euros) Resources Social contributions and benefits Total (million euros) Resources Social contributions and benefits Net social contributions Total (million euros) Resources Social contributions and benefits Net social contributions Employers' actual social contributions (million euros) Resources Social contributions and benefits Net social contributions Employers' imputed social contributions (million euros) Resources Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Resources Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Resources Social contributions and benefits Net social contributions The social insur. scheme service charges (million euros) Resources Social contributions and benefits Social benefits in cash Total (million euros) Resources Social contributions and benefits Social benefits in cash Social security benefits in cash (million euros) Resources Social contributions and benefits Social benefits in cash Other social insurance benefits (million euros) Resources Social contributions and benefits Social benefits in cash Social assistance benefits in cash (million euros) Resources Other current transfers Total (million euros) Resources Other current transfers Net non-life insurance premiums (million euros) Resources Other current transfers Non-life insurance claims (million euros) Resources Other current transfers Current transfers within gen. government (million euros) Resources Other current transfers Current international co-operation (million euros) Resources Other current transfers Miscellaneous current transfers (million euros) Resources Other current transfers The VAT- and GNI-based EU own resource (million euros) Resources Adjustm. change in pension entitlements (million euros) Resources Capital transfers Total (million euros) Resources Capital transfers Capital taxes (million euros) Resources Capital transfers Investment grants (million euros) Resources Capital transfers Other capital transfers (million euros) Uses Total (million euros) Uses Exports of goods and services Total (million euros) Uses Exports of goods and services Exports of goods (million euros) Uses Exports of goods and services Exports of services Total (million euros) Uses Exports of goods and services Exports of services Exports of services excluding FISIM (million euros) Uses Exports of goods and services Exports of services Exports of FISIM (million euros) Uses Intermediate consumption (-) (million euros) Uses Compensation of employees Total (million euros) Uses Compensation of employees Wages and salaries (million euros) Uses Compensation of employees Employers' social contributions (million euros) Uses Taxes on production and imports Total (million euros) Uses Taxes on production and imports Taxes on products (million euros) Uses Taxes on production and imports Other taxes on production (million euros) Uses Subsidies (-) Total (million euros) Uses Subsidies (-) Subsidies on products (million euros) Uses Subsidies (-) Other subsidies on production (million euros) Uses Property income Total (million euros) Uses Property income Interest Interest; definition National Accounts (million euros) Uses Property income Interest Correction FISIM (million euros) Uses Property income Interest Interest before correction for FISIM (million euros) Uses Property income Distributed income of corporations Total (million euros) Uses Property income Distributed income of corporations Dividends (million euros) Uses Property income Distributed income of corporations Withdrawals from income of quasi-corps. (million euros) Uses Property income Reinvested earnings on foreign investm. (million euros) Uses Property income Other investment income Total (million euros) Uses Property income Other investment income Investm. income attrib. to policy holder (million euros) Uses Property income Other investment income Income payable on pension entitlements (million euros) Uses Property income Other investment income Inv. income attributable to shareholders (million euros) Uses Property income Rent (million euros) Uses Current taxes on income and wealth Total (million euros) Uses Current taxes on income and wealth Current taxes on income (million euros) Uses Current taxes on income and wealth Other current taxes (million euros) Uses Social contributions and benefits Total (million euros) Uses Social contributions and benefits Net social contributions Total (million euros) Uses Social contributions and benefits Net social contributions Employers' actual social contributions (million euros) Uses Social contributions and benefits Net social contributions Employers' imputed social contributions (million euros) Uses Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Uses Social contributions and benefits Net social contributions The social insur. scheme service charges (million euros) Uses Social contributions and benefits Social benefits in cash Total (million euros) Uses Social contributions and benefits Social benefits in cash Social security benefits in cash (million euros) Uses Social contributions and benefits Social benefits in cash Other social insurance benefits (million euros) Uses Social contributions and benefits Social benefits in cash Social assistance benefits in cash (million euros) Uses Other current transfers Total (million euros) Uses Other current transfers Net non-life insurance premiums (million euros) Uses Other current transfers Non-life insurance claims (million euros) Uses Other current transfers Current transfers within gen. government (million euros) Uses Other current transfers Current international co-operation (million euros) Uses Other current transfers Miscellaneous current transfers (million euros) Uses Other current transfers The VAT- and GNI-based EU own resource (million euros) Uses Adjustm. change in pension entitlements (million euros) Uses Final consumption expenditure Total (million euros) Uses Final consumption expenditure Actual individual final consumption Total (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Total (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Transfers in kind non-market production (million euros) Uses Final consumption expenditure Actual individual final consumption Social transfers in kind Transfers in kind market production (million euros) Uses Final consumption expenditure Actual individual final consumption Other individual final consumption (million euros) Uses Final consumption expenditure Actual collective final consumption (million euros) Uses Capital transfers Total (million euros) Uses Capital transfers Capital taxes (million euros) Uses Capital transfers Investment grants (million euros) Uses Capital transfers Other capital transfers (million euros) Uses Gross capital formation Total (million euros) Uses Gross capital formation Gross fixed capital formation Total (million euros) Uses Gross capital formation Gross fixed capital formation Consumption of fixed capital (million euros) Uses Gross capital formation Gross fixed capital formation Net fixed capital formation (million euros) Uses Gross capital formation Changes in inventories incl. valuables Total (million euros) Uses Gross capital formation Changes in inventories incl. valuables Changes in inventories (million euros) Uses Gross capital formation Changes in inventories incl. valuables Acquisitions less disposals of valuables (million euros) Uses Acq. less disposals of non-prod. assets (million euros) Balancing items Gross domestic product (million euros) Balancing items Gross value added (million euros) Balancing items Net domestic product (million euros) Balancing items Net value added (million euros) Balancing items Gross operating surplus (million euros) Balancing items Net operating surplus (million euros) Balancing items Gross profits before taxes (mln euro) Balancing items Net profits before taxes (mln euro) Balancing items Gross national income (million euros) Balancing items Net national income (million euros) Balancing items Gross disposable income (million euros) Balancing items Net disposable income (million euros) Balancing items Gross saving (million euros) Balancing items Net saving (million euros) Balancing items Net transactions of good and services (million euros) Balancing items Surplus nation on current transactions (million euros) Balancing items Net saving and capital transfers (million euros) Balancing items Net lending (+) or net borrowing (-) (million euros) Balancing items Total financial transactions in assets (million euros) Balancing items Total financial transactions liabilities (million euros) Balancing items Net financial transactions (million euros) Balancing items Statistical discrepancy (million euros)
Total domestic sectors Not consolidated 1995 1,260,345 592,653 513,788 11,408 502,380 21,168 7,584 13,584 57,697 5,864 51,833 165,549 138,699 26,850 34,343 31,211 19,832 0 11,379 3,132 4,781 2,466 2,315 139,835 91,437 -1,100 92,537 23,783 23,440 343 738 22,085 4,748 15,018 2,319 1,792 37,474 33,520 3,954 152,309 86,536 16,807 9,831 48,632 15,112 -3,846 65,773 33,068 22,253 10,452 73,822 10,717 10,861 45,583 313 6,348 12,871 49,174 1,051 3,787 44,336 1,244,336 292,906 165,560 138,950 26,610 35,916 32,751 3,165 2,712 695 2,017 142,607 87,916 -2,541 90,457 22,130 22,036 94 9,528 21,241 4,782 15,038 1,421 1,792 37,313 33,359 3,954 153,022 86,627 17,019 9,831 48,502 15,092 -3,817 66,395 33,538 22,309 10,548 78,604 10,782 10,796 45,583 1,618 7,265 2,560 12,903 234,688 204,797 45,300 21,942 23,358 159,497 29,891 50,156 1,049 4,082 45,025 70,700 69,001 52,832 16,169 1,699 1,606 93 0 330,032 299,747 277,200 246,915 133,337 80,505 . . 327,745 274,913 322,411 269,579 87,691 34,859 33,877 16,009 159,939 143,088 16,851 -842
Total domestic sectors Not consolidated 2000 1,747,537 844,418 741,420 15,510 725,910 30,245 10,843 19,402 72,753 7,852 64,901 226,622 178,450 48,172 50,228 46,175 28,387 0 17,788 4,053 7,053 1,500 5,553 249,506 134,413 511 133,902 61,899 61,545 354 24,579 27,213 5,710 15,631 5,872 1,402 48,522 43,247 5,275 188,818 114,307 33,419 14,642 55,038 15,709 -4,501 74,511 34,283 29,592 10,636 95,202 14,279 16,350 55,733 286 8,554 17,052 21,616 1,695 5,095 14,826 1,726,794 438,445 226,797 178,788 48,009 51,785 47,718 4,067 5,445 348 5,097 253,031 133,065 -946 134,011 50,856 50,609 247 42,992 24,716 5,805 15,677 3,234 1,402 48,133 42,858 5,275 189,543 114,219 33,530 14,642 54,836 15,663 -4,452 75,324 34,904 29,747 10,673 102,226 14,237 16,263 55,733 2,279 9,962 3,752 17,094 317,991 281,931 59,749 28,841 30,908 222,182 36,060 22,461 1,687 5,167 15,607 101,557 101,869 69,098 32,771 -312 -453 141 4 452,191 405,973 383,093 336,875 180,662 111,564 . . 448,542 379,444 441,182 372,084 123,149 54,051 53,206 20,743 386,557 366,339 20,218 525
Total domestic sectors Not consolidated 2010 2,522,263 1,192,983 1,030,111 31,748 998,363 46,820 14,174 32,646 116,052 10,565 105,487 305,637 242,152 63,485 72,910 66,332 41,840 0 24,492 6,578 11,109 934 10,175 400,486 152,765 -26,974 179,739 193,734 192,960 774 3,789 44,642 6,148 22,183 16,311 5,556 67,371 60,832 6,539 263,222 151,527 52,856 11,984 72,055 22,210 -7,578 111,695 47,084 44,430 20,181 155,109 13,011 14,291 108,067 356 19,384 18,624 35,746 1,945 7,790 26,011 2,482,742 617,278 311,900 247,258 64,642 74,829 68,251 6,578 9,833 817 9,016 396,996 155,796 -27,346 183,142 148,543 147,795 748 45,044 42,057 6,349 22,210 13,498 5,556 66,236 59,710 6,526 263,410 149,472 51,501 11,984 71,220 22,183 -7,416 113,938 48,623 45,082 20,233 164,650 13,510 14,066 108,067 2,882 22,267 3,858 18,571 459,567 405,410 118,927 51,330 67,597 286,483 54,157 37,761 1,931 7,780 28,050 128,843 125,004 109,569 15,435 3,839 3,398 441 1,119 643,022 575,705 533,453 466,136 267,402 157,833 . . 639,606 530,037 631,012 521,443 171,498 61,929 59,914 39,521 411,154 372,876 38,278 1,243
Total domestic sectors Not consolidated 2020 3,190,007 1,573,914 1,364,931 29,520 1,335,411 66,217 18,685 47,532 142,766 12,406 130,360 397,812 307,413 90,399 101,843 89,663 58,971 0 30,692 12,180 35,520 1,818 33,702 364,359 90,045 -37,805 127,850 223,343 219,331 4,012 -12,008 61,640 3,598 34,534 23,508 1,339 102,481 94,275 8,206 343,297 199,716 75,393 17,170 84,199 34,549 -11,595 143,581 60,849 58,599 24,133 216,441 15,580 17,010 161,725 759 21,367 26,317 29,841 2,284 5,952 21,605 3,145,535 847,765 406,330 314,084 92,246 105,060 92,132 12,928 33,897 1,816 32,081 379,709 86,797 -38,513 125,310 184,146 181,595 2,551 49,639 57,788 3,633 34,549 19,606 1,339 101,356 93,298 8,058 342,506 196,243 73,229 17,170 82,708 34,534 -11,398 146,263 62,794 59,286 24,183 231,188 16,969 15,606 161,725 3,646 27,391 5,851 26,117 558,446 491,092 149,041 63,006 86,035 342,051 67,354 31,104 2,281 5,754 23,069 174,331 173,694 137,280 36,414 637 385 252 -142 816,463 726,149 679,183 588,869 340,593 203,313 . . 791,001 653,721 778,170 640,890 219,924 82,644 81,381 44,472 404,105 355,992 48,113 -3,641
Total domestic sectors Not consolidated 2021 1st quarter 812,857 400,553 348,306 7,104 341,202 17,095 4,820 12,275 35,152 3,403 31,749 96,538 73,856 22,682 26,515 23,531 15,206 0 8,325 2,984 9,586 213 9,373 93,748 19,116 -9,538 28,654 46,142 45,780 362 15,077 13,205 679 7,654 4,872 208 35,009 32,992 2,017 81,676 45,929 18,583 4,604 18,983 7,657 -3,898 35,747 14,654 15,131 5,962 57,109 3,849 4,083 42,925 404 5,848 5,164 7,172 828 1,268 5,076 785,944 216,613 98,522 75,409 23,113 27,397 24,207 3,190 9,174 213 8,961 81,968 17,999 -9,654 27,653 41,310 40,879 431 9,811 12,640 689 7,657 4,294 208 34,703 32,713 1,990 81,516 45,105 18,078 4,604 18,606 7,654 -3,837 36,411 15,130 15,306 5,975 60,657 4,199 3,758 42,925 631 6,434 2,710 5,107 138,756 121,911 37,516 14,904 22,612 84,395 16,845 7,222 821 1,222 5,179 48,493 46,405 35,519 10,886 2,088 2,034 54 23 207,934 183,940 172,415 148,421 91,601 56,082 . . 217,260 181,741 214,178 178,659 75,479 39,960 39,910 26,913 234,971 218,756 16,215 10,698
Total domestic sectors Not consolidated 2021 2nd quarter 897,773 438,222 381,820 6,848 374,972 16,923 4,828 12,095 39,479 3,386 36,093 113,967 88,963 25,004 27,669 24,604 16,756 0 7,848 3,065 7,958 211 7,747 116,766 19,858 -8,776 28,634 72,999 71,791 1,208 5,918 17,659 826 9,608 7,225 332 19,233 17,197 2,036 100,229 60,034 21,114 4,483 28,940 9,612 -4,115 40,195 18,350 15,142 6,703 58,738 3,918 4,225 44,355 417 5,823 6,800 8,402 498 1,371 6,533 874,490 236,789 116,355 90,833 25,522 28,596 25,324 3,272 7,499 210 7,289 111,083 19,344 -8,870 28,214 58,190 57,540 650 16,498 16,719 837 9,612 6,270 332 18,861 16,862 1,999 100,082 59,124 20,521 4,483 28,563 9,608 -4,051 40,958 18,924 15,317 6,717 61,504 4,272 3,923 44,355 676 6,400 1,878 6,740 153,524 135,639 41,521 18,208 23,313 94,118 17,885 8,415 489 1,336 6,590 50,861 47,851 35,902 11,949 3,010 2,943 67 -495 226,546 201,433 190,644 165,531 89,553 53,651 . . 229,373 193,471 227,126 191,224 73,662 37,760 37,747 23,283 196,494 172,354 24,140 -857
Total domestic sectors Not consolidated 2021 3rd quarter 849,988 435,984 382,514 6,804 375,710 16,930 4,728 12,202 36,540 3,124 33,416 96,092 73,968 22,124 26,929 23,881 16,338 0 7,543 3,048 5,870 214 5,656 104,850 19,492 -9,219 28,711 60,015 59,067 948 8,584 16,311 677 9,162 6,472 448 27,928 25,835 2,093 82,104 45,950 18,214 4,475 18,100 9,166 -4,005 36,154 15,143 14,906 6,105 55,114 3,800 4,124 41,784 412 4,994 6,405 8,926 568 1,854 6,504 829,146 237,042 98,364 75,751 22,613 27,864 24,609 3,255 5,436 213 5,223 98,662 18,274 -9,325 27,599 49,800 49,102 698 14,983 15,157 686 9,166 5,305 448 27,608 25,556 2,052 81,868 45,067 17,649 4,475 17,724 9,162 -3,943 36,801 15,609 15,074 6,118 57,595 4,200 3,755 41,784 619 5,581 1,656 6,350 155,496 138,498 40,463 16,418 24,045 98,035 16,998 9,047 567 1,818 6,662 48,540 42,645 36,334 6,311 5,895 5,831 64 -117 223,337 198,942 187,003 162,608 102,979 66,645 . . 226,752 190,418 224,827 188,493 69,386 33,052 32,931 20,842 58,941 37,641 21,300 -458
Total domestic sectors Not consolidated 2021 4th quarter 926,895 465,345 406,994 6,730 400,264 17,333 5,051 12,282 41,018 3,296 37,722 108,215 84,106 24,109 29,156 25,724 17,100 0 8,624 3,432 8,808 211 8,597 123,330 21,223 -8,597 29,820 85,553 84,440 1,113 1,234 15,036 768 8,244 6,024 284 33,338 31,235 2,103 85,898 49,949 19,664 5,002 21,346 8,247 -4,310 35,949 14,125 15,802 6,022 54,811 4,027 4,296 41,284 395 4,809 5,213 12,992 805 1,951 10,236 908,264 257,930 110,558 85,967 24,591 30,168 26,529 3,639 8,400 211 8,189 125,125 19,980 -8,675 28,655 79,527 78,802 725 11,401 13,933 778 8,247 4,908 284 32,564 30,517 2,047 85,624 49,079 19,107 5,002 20,970 8,244 -4,244 36,545 14,529 15,981 6,035 57,241 4,489 3,960 41,284 1,561 5,384 563 5,146 159,022 139,557 42,741 18,257 24,484 96,816 19,465 13,040 806 1,838 10,396 49,975 47,524 36,867 10,657 2,451 2,369 82 0 233,733 207,415 196,866 170,548 101,815 64,948 . . 228,991 192,124 227,609 190,742 68,654 31,787 31,739 18,631 -161,207 -181,851 20,644 -2,013
Total domestic sectors Not consolidated 2021 3,487,513 1,740,104 1,519,634 27,486 1,492,148 68,281 19,427 48,854 152,189 13,209 138,980 414,812 320,893 93,919 110,269 97,740 65,400 0 32,340 12,529 32,222 849 31,373 438,694 79,689 -36,130 115,819 264,709 261,078 3,631 30,813 62,211 2,950 34,668 24,593 1,272 115,508 107,259 8,249 349,907 201,862 77,575 18,564 87,369 34,682 -16,328 148,045 62,272 60,981 24,792 225,772 15,594 16,728 170,348 1,628 21,474 23,582 37,492 2,699 6,444 28,349 3,397,844 948,374 423,799 327,960 95,839 114,025 100,669 13,356 30,509 847 29,662 416,838 75,597 -36,524 112,121 228,827 226,323 2,504 52,693 58,449 2,990 34,682 20,777 1,272 113,736 105,648 8,088 349,090 198,375 75,355 18,564 85,863 34,668 -16,075 150,715 64,192 61,678 24,845 236,997 17,160 15,396 170,348 3,487 23,799 6,807 23,343 606,798 535,605 162,241 67,787 94,454 373,364 71,193 37,724 2,683 6,214 28,827 197,869 184,425 144,622 39,803 13,444 13,177 267 -589 891,550 791,730 746,928 647,108 385,948 241,326 . . 902,376 757,754 893,740 749,118 287,181 142,559 142,327 89,669 329,199 246,900 82,299 7,370
Total domestic sectors Not consolidated 2022 1st quarter* 906,671 468,875 413,531 6,707 406,824 17,745 5,194 12,551 37,599 3,369 34,230 103,335 78,254 25,081 28,590 25,726 16,940 0 8,786 2,864 5,540 40 5,500 103,320 20,860 -6,869 27,729 42,327 41,932 395 25,534 14,277 731 7,696 5,850 322 39,025 36,913 2,112 86,432 49,649 20,047 5,581 19,759 7,699 -3,437 36,783 14,654 16,278 5,851 57,193 4,020 4,720 42,722 189 5,542 6,517 7,884 553 1,869 5,462 884,133 260,242 105,636 80,093 25,543 29,693 26,575 3,118 5,066 40 5,026 96,966 18,885 -6,815 25,700 39,909 38,958 951 24,940 12,910 736 7,699 4,475 322 38,744 36,670 2,074 86,243 48,773 19,500 5,581 19,370 7,696 -3,374 37,470 15,119 16,486 5,865 59,564 4,307 4,318 42,722 553 5,974 1,690 6,473 158,754 141,301 41,234 16,777 24,457 100,067 17,453 8,816 550 1,910 6,356 54,535 49,741 38,981 10,760 4,794 4,596 198 -24 235,168 208,633 196,187 169,652 105,379 66,398 . . 238,592 199,611 236,691 197,710 77,981 39,000 38,068 22,538 391,469 366,905 24,564 -2,026
Total domestic sectors Not consolidated 2022 2nd quarter* 1,017,464 513,620 454,096 6,402 447,694 17,477 5,047 12,430 42,047 3,553 38,494 120,675 93,977 26,698 28,755 25,888 18,406 0 7,482 2,867 5,481 40 5,441 146,607 26,742 -2,434 29,176 80,145 78,523 1,622 20,571 17,861 879 9,387 7,595 1,288 27,692 25,529 2,163 102,530 60,937 22,068 5,276 27,568 9,390 -3,365 41,593 18,366 16,298 6,929 57,010 3,758 4,162 43,324 373 5,393 7,053 8,081 727 1,286 6,068 914,652 289,101 123,420 96,155 27,265 29,945 26,824 3,121 4,998 40 4,958 153,070 24,723 -2,312 27,035 92,992 92,293 699 17,275 16,792 883 9,390 6,519 1,288 26,833 24,720 2,113 102,392 59,966 21,422 5,276 27,184 9,387 -3,303 42,426 18,973 16,510 6,943 59,672 4,225 3,801 43,324 584 6,047 1,691 6,989 170,067 150,960 43,648 19,387 24,261 107,312 19,107 8,298 723 1,365 6,210 62,017 53,507 39,145 14,362 8,510 8,459 51 -95,326 251,303 224,519 212,158 185,374 103,419 64,274 . . 241,388 202,243 239,723 200,578 69,720 30,575 30,358 102,812 313,311 213,152 100,159 2,653
Total domestic sectors Not consolidated 2022 3rd quarter* 958,061 504,582 446,754 6,255 440,499 17,791 5,019 12,772 40,037 3,559 36,478 103,475 78,672 24,803 27,196 24,255 17,180 0 7,075 2,941 5,511 40 5,471 125,658 33,154 372 32,782 59,868 58,700 1,168 15,603 15,559 859 8,261 6,439 1,474 28,373 26,203 2,170 89,387 51,329 20,314 5,130 20,501 8,264 -2,880 38,058 15,400 15,935 6,723 57,133 3,796 4,306 43,401 177 5,453 6,870 9,916 514 1,880 7,522 944,475 282,746 106,108 80,744 25,364 28,424 25,229 3,195 5,025 40 4,985 128,568 32,370 582 31,788 52,509 51,551 958 27,775 14,440 861 8,264 5,315 1,474 27,815 25,706 2,109 89,157 50,352 19,673 5,130 20,114 8,261 -2,826 38,805 15,928 16,139 6,738 59,962 4,245 3,884 43,401 664 6,068 1,700 6,827 171,704 152,734 42,514 17,508 25,006 110,220 18,970 9,931 513 1,876 7,542 57,986 47,394 39,403 7,991 10,592 10,545 47 -4,549 247,025 221,836 207,622 182,433 118,004 78,601 . . 240,740 201,337 238,699 199,296 67,038 27,635 27,620 13,586 127,219 109,246 17,973 -4,387
Total domestic sectors Not consolidated 2022 4th quarter* 1,064,588 522,933 460,072 6,466 453,606 18,282 5,380 12,902 44,579 3,661 40,918 116,990 89,860 27,130 29,462 26,178 17,932 0 8,246 3,284 4,513 40 4,473 176,047 45,064 4,680 40,384 96,627 95,719 908 19,091 14,076 903 7,776 5,397 1,189 37,362 35,183 2,179 93,861 55,774 22,099 5,667 22,928 7,779 -2,699 38,087 14,492 16,741 6,854 63,576 4,091 4,669 44,663 1,094 9,059 6,891 12,993 995 3,290 8,708 1,032,636 289,747 119,605 91,922 27,683 30,716 27,178 3,538 4,102 40 4,062 174,457 44,510 5,148 39,362 89,146 88,067 1,079 26,609 13,003 909 7,779 4,315 1,189 36,202 34,084 2,118 93,668 54,800 21,463 5,667 22,541 7,776 -2,647 38,868 15,047 16,951 6,870 66,386 4,500 4,277 44,663 1,885 9,620 1,441 6,851 178,820 157,492 45,084 19,590 25,494 112,408 21,328 13,478 992 3,608 8,878 52,682 52,780 39,856 12,924 -98 -169 71 -6,900 260,324 233,186 220,468 193,330 114,516 74,660 . . 258,456 218,600 256,999 217,143 78,219 38,363 37,878 31,952 -250,488 -277,325 26,837 5,115
Total domestic sectors Not consolidated 2022 3,946,784 2,010,010 1,774,453 25,830 1,748,623 71,295 20,640 50,655 164,262 14,142 150,120 444,475 340,763 103,712 114,003 102,047 70,458 0 31,589 11,956 21,045 160 20,885 551,632 125,820 -4,251 130,071 278,967 274,874 4,093 80,799 61,773 3,372 33,120 25,281 4,273 132,452 123,828 8,624 372,210 217,689 84,528 21,654 90,756 33,132 -12,381 154,521 62,912 65,252 26,357 234,912 15,665 17,857 174,110 1,833 25,447 27,331 38,874 2,789 8,325 27,760 3,775,896 1,121,836 454,769 348,914 105,855 118,778 105,806 12,972 19,191 160 19,031 553,061 120,488 -3,397 123,885 274,556 270,869 3,687 96,599 57,145 3,389 33,132 20,624 4,273 129,594 121,180 8,414 371,460 213,891 82,058 21,654 89,209 33,120 -12,150 157,569 65,067 66,086 26,416 245,584 17,277 16,280 174,110 3,686 27,709 6,522 27,140 679,345 602,487 172,480 73,262 99,218 430,007 76,858 40,523 2,778 8,759 28,986 227,220 203,422 157,385 46,037 23,798 23,431 367 -106,799 993,820 888,174 836,435 730,789 441,318 283,933 . . 979,176 821,791 972,112 814,727 292,958 135,573 133,924 170,888 581,511 411,978 169,533 1,355
Total domestic sectors Not consolidated 2023 1st quarter* 1,006,139 514,555 455,073 6,430 448,643 18,779 5,621 13,158 40,703 3,728 36,975 111,018 84,969 26,049 29,797 26,987 18,903 0 8,084 2,810 6,590 3,228 3,362 124,175 49,656 5,494 44,162 51,337 50,744 593 8,943 13,954 743 8,039 5,172 285 41,492 39,292 2,200 93,507 52,269 20,828 5,883 19,835 8,042 -2,319 41,238 16,244 17,869 7,125 59,299 4,189 4,636 44,895 153 5,426 6,478 22,456 735 1,643 20,078 980,870 282,100 113,565 86,939 26,626 30,938 27,905 3,033 6,106 3,228 2,878 120,551 47,345 6,239 41,106 40,691 39,746 945 19,398 12,832 751 8,042 4,039 285 40,807 38,658 2,149 93,300 51,261 20,166 5,883 19,447 8,039 -2,274 42,039 16,803 18,096 7,140 62,202 4,504 4,281 44,895 765 6,280 1,477 6,431 177,570 158,042 44,131 17,447 26,684 113,911 19,528 22,794 730 1,883 20,181 52,489 54,922 41,414 13,508 -2,433 -2,555 122 -78 257,132 232,455 215,718 191,041 119,219 77,805 . . 257,552 216,138 255,541 214,127 78,018 36,604 36,266 25,269 250,106 219,509 30,597 -5,328
Total domestic sectors Not consolidated 2023 2nd quarter* 1,091,986 530,076 466,458 6,200 460,258 18,296 5,304 12,992 45,322 3,798 41,524 130,914 102,259 28,655 30,283 27,367 19,660 0 7,707 2,916 4,846 1,021 3,825 170,524 55,553 6,092 49,461 91,150 89,924 1,226 4,241 18,847 1,010 10,428 7,409 733 36,405 34,108 2,297 111,732 65,884 24,070 5,348 28,694 10,432 -2,660 45,848 20,295 17,501 8,052 59,699 3,830 4,560 45,113 173 6,023 8,754 9,774 705 2,733 6,336 1,068,622 285,738 133,904 104,573 29,331 31,349 28,210 3,139 4,340 1,021 3,319 170,312 54,077 6,955 47,122 83,844 82,527 1,317 14,206 17,452 1,019 10,432 6,001 733 34,533 32,290 2,243 111,520 64,776 23,307 5,348 28,303 10,428 -2,610 46,744 20,948 17,728 8,068 62,678 4,249 4,195 45,113 992 6,703 1,426 8,711 184,513 163,689 47,369 20,700 26,669 116,320 20,824 10,622 698 2,985 6,939 58,612 57,407 41,553 15,854 1,205 1,171 34 0 271,527 244,338 229,974 202,785 111,120 69,567 . . 268,189 226,636 267,294 225,741 82,824 41,271 40,423 23,364 37,961 23,580 14,381 8,983
Total domestic sectors Not consolidated 2023 3rd quarter* 1,033,676 512,372 450,022 5,673 444,349 18,669 5,279 13,390 43,681 3,667 40,014 111,237 84,963 26,274 28,685 25,836 18,469 0 7,367 2,849 4,160 349 3,811 170,193 60,571 6,280 54,291 86,925 85,433 1,492 6,557 15,724 820 8,846 6,058 416 36,759 34,504 2,255 95,163 52,840 21,719 5,303 19,907 8,849 -2,938 42,323 17,106 17,514 7,703 58,478 3,902 4,554 44,524 184 5,314 6,909 10,069 770 1,792 7,507 1,011,734 274,708 114,057 87,123 26,934 29,699 26,628 3,071 3,663 349 3,314 171,622 55,367 7,183 48,184 82,073 81,177 896 19,488 14,278 824 8,849 4,605 416 36,141 33,949 2,192 94,896 51,752 20,971 5,303 19,516 8,846 -2,884 43,144 17,682 17,743 7,719 61,207 4,337 4,161 44,524 768 5,967 1,450 6,860 184,610 163,675 46,704 19,079 27,625 116,971 20,935 10,514 766 2,182 7,566 50,500 49,428 41,806 7,622 1,072 1,029 43 -115 263,943 237,664 222,137 195,858 124,347 82,541 . . 259,177 217,371 257,333 215,527 72,772 30,966 30,521 21,942 129,713 104,176 25,537 -3,595
Total domestic sectors Not consolidated 2023 4th quarter* 1,090,734 532,996 464,798 5,386 459,412 19,145 5,615 13,530 49,053 3,758 45,295 125,241 96,761 28,480 30,067 26,752 18,888 0 7,864 3,315 4,306 222 4,084 172,145 61,180 5,578 55,602 104,025 102,232 1,793 -8,379 14,876 800 8,697 5,379 443 41,603 39,298 2,305 102,496 58,600 23,210 5,997 23,688 8,700 -2,995 43,896 16,963 18,342 8,591 64,368 3,965 4,823 48,292 1,543 5,745 6,307 11,427 924 2,013 8,490 1,058,446 285,369 128,067 98,945 29,122 31,129 27,592 3,537 3,876 222 3,654 169,912 54,896 6,530 48,366 82,455 80,404 2,051 18,474 13,644 806 8,700 4,138 443 40,822 38,580 2,242 102,251 57,537 22,483 5,997 23,299 8,697 -2,939 44,714 17,536 18,574 8,604 65,967 4,385 4,391 48,292 1,330 6,333 1,236 6,248 188,579 164,700 48,536 21,416 27,120 116,164 23,879 12,329 918 2,597 8,814 51,489 52,787 42,275 10,512 -1,298 -1,357 59 0 274,997 247,627 232,722 205,352 120,107 77,832 . . 273,772 231,497 273,199 230,924 84,679 42,404 41,502 32,288 -435,137 -457,205 22,068 10,220
Total domestic sectors Not consolidated 2023* 4,222,535 2,089,999 1,836,351 23,689 1,812,662 74,889 21,819 53,070 178,759 14,951 163,808 478,410 368,952 109,458 118,832 106,942 75,920 0 31,022 11,890 19,902 4,820 15,082 637,037 226,960 23,444 203,516 333,437 328,333 5,104 11,362 63,401 3,373 36,010 24,018 1,877 156,259 147,202 9,057 402,898 229,593 89,827 22,531 92,124 36,023 -10,912 173,305 70,608 71,226 31,471 241,844 15,886 18,573 182,824 2,053 22,508 28,448 53,726 3,134 8,181 42,411 4,119,672 1,127,915 489,593 377,580 112,013 123,115 110,335 12,780 17,985 4,820 13,165 632,397 211,685 26,907 184,778 289,063 283,854 5,209 71,566 58,206 3,400 36,023 18,783 1,877 152,303 143,477 8,826 401,967 225,326 86,927 22,531 90,565 36,010 -10,707 176,641 72,969 72,141 31,531 252,054 17,475 17,028 182,824 3,855 25,283 5,589 28,250 735,272 650,106 186,740 78,642 108,098 463,366 85,166 56,259 3,112 9,647 43,500 213,090 214,544 167,048 47,496 -1,454 -1,712 258 -193 1,067,599 962,084 900,551 795,036 474,793 307,745 . . 1,058,690 891,642 1,053,367 886,319 318,293 151,245 148,712 102,863 -17,357 -109,940 92,583 10,280
Total domestic sectors Not consolidated 2024 1st quarter* 1,023,031 517,961 454,114 5,353 448,761 19,572 5,766 13,806 44,275 3,755 40,520 119,263 91,351 27,912 31,347 28,352 19,298 0 9,054 2,995 3,505 183 3,322 129,943 59,940 4,429 55,511 44,963 44,273 690 9,221 15,584 838 9,448 5,298 235 41,669 39,308 2,361 100,786 56,497 22,493 6,120 21,130 9,452 -2,698 44,289 17,644 18,777 7,868 63,437 4,369 5,087 47,838 139 6,004 7,533 7,770 658 1,457 5,655 994,931 274,359 121,994 93,473 28,521 32,399 29,181 3,218 3,021 183 2,838 126,579 54,044 5,376 48,668 35,333 34,378 955 22,265 14,702 847 9,452 4,403 235 41,492 39,169 2,323 100,605 55,458 21,792 6,120 20,745 9,448 -2,647 45,147 18,250 19,013 7,884 67,760 4,779 4,669 47,838 905 8,631 938 7,481 187,947 166,364 47,726 18,937 28,789 118,638 21,583 7,970 653 1,592 5,725 52,546 55,253 43,988 11,265 -2,707 -2,835 128 -41 272,600 243,602 228,612 199,614 121,712 77,724 . . 272,665 228,677 268,700 224,712 80,805 36,817 36,617 28,100 289,566 256,860 32,706 -4,606
Source: CBS.
Explanation of symbols

Table explanation


This table provides an overview of the non-financial transactions of the institutional sectors of the Dutch economy, distinguishing between uses and resources. Non-financial transactions consist of current transactions and transactions from the capital account. Furthermore, this table provides the main balancing items of the (sub)sectors.
Non-financial transactions are estimated for the main institutional sectors of the economy and the rest of the world.
Sectors are presented both consolidated and non-consolidated.

Data available from:
Annual figures from 1995.
Quarterly figures from first quarter 1999.

Status of the figures:
Annual figures from 1995 up to and including 2022 are final. Quarterly data from 2022 are provisional.

Adjustment as of July 12th 2024:
Total consolidated resources and uses are adjusted for most sectors, due to a calculation error. For the sector rest of the world, the non-consolidated total resources and uses have also been adjusted. Imports and exports of goods and services were wrongly not included in the total resources and uses. For the sectors non-financial corporations and financial corporations, capital taxes (uses) were wrongly shown as empty cell (figure not applicable).

When will new figures be published?
Annual figures:
The first annual data are published 85 day after the end of the reporting year as the sum of the four quarters of the year. Subsequently provisional data are published 6 months after the end of the reporting year. Final data are released 18 months after the end of the reporting year. Furthermore the financial accounts and stocks are annually revised for all reporting periods. These data are published each year in June.
Quarterly figures: The first quarterly estimate is available 85 days after the end of each reporting quarter. The first quarter may be revised in September, the second quarter in December. Should further quarterly information become available thereafter, the estimates for the first three quarters may be revised in March. If (new) annual figures become available in June, the quarterly figures will be revised again to bring them in line with the annual figures.
Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the latest figures. Revised yearly figures are published in June each year.

Description topics

Resources
Resources are transactions add to the economic value of sectors.
Total
Imports of goods and services
Transactions in goods and services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Imports of goods
Transactions in goods (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of goods occurs when economic ownership of goods is passed from non-residents to residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the imports are raw materials, semifinished products, fuel and fixed assets. Furthermore, imports of goods may be re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Imports of services
Transactions in services (sales, barter and gifts) from non-residents to residents (in the Netherlands). Imports of services applies among others to expenses made by Dutch companies abroad, like costs of transportation, banking costs and business travels. Imports by services are also made by the Dutch general government, among others by means of expenses made by Dutch embassies and consulates. Imports of services by households consist among others of imports of consumer goods and the direct consumptive expenditure by Dutch residents abroad.
Total
Imports of services excluding FISIM
This is the imports of services less the imports of financial intermediation services indirectly measured (fisim) from non-resident financial corporations to residents
Imports of FISIM
This is the imports of financial intermediation services indirectly measured (fisim) from non-resident financial corporations to residents.
Output
The ensemble of goods and services produced. Also called production. Three types of output are distinguished:
- market output: goods and services sold at a market or intended for sale at a market
- the own-account production of all goods that are retained by their producers for their own final consumption or gross fixed capital formation.
- non-market output: goods and services delivered for free or at economically non-significant prices to other units

Output is valued at basic prices. These are the prices experienced by the producers: product-related taxes have been subtracted from the original prices, subsidies haven been added to them. Costs of transportation, when charged separately by the producer, are not included. Changes in the values of financial and non-financial assets during the reference period are not included either.

Included is the output by all kind-of-activity units residing in the Netherlands, including those that are held by foreign owners. The kind-of-activity units include general government units and other non-commercial units.
Total
Market output
Market output consists of output that is disbursed of on the market or intended to be disbursed of on the market. Market output includes:
- products sold at economically significant prices;
- products bartered;
- products used for payments in kind, including compensation of employees in kind and mixed income in kind;
- products supplied by one local Kind-of-activity unit to another within the same institutional unit to be used as intermediate inputs or for final uses;
- products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal of vegetable products and uncompleted structures for which the buyer is unknown).
Total
Financial intermediation service (FISIM)
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation service charge indirectly measured.
The size of the imputed bank services is determined on the basis of a ‘reference rate’. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Other market output
Market output consists of output that is disbursed of on the market or intended to be disbursed of on the market. Market output includes:
- products sold at economically significant prices;
- products bartered;
- products used for payments in kind, including compensation of employees in kind and mixed income in kind;
- products supplied by one local Kind-of-activity unit to another within the same institutional unit to be used as intermediate inputs or for final uses;
- products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal of vegetable products and uncompleted structures for which the buyer is unknown).
Output produced for own final use
Output produced for own final use consists of goods or services that are retained either for own final consumption or for capital formation by the same institutional unit.
Total
Own-account capital formation
Output of gross fixed capital formation by the same institutional unit.

Examples of products used for own gross fixed capital formation:
- special tools or machines;
- dwellings, or extensions of dwellings, which are produced by households.
Products retained for own consumption
Products retained for own final consumption can only be produced by the households sector. Examples of products retained for own final consumption include:
- agricultural products retained by farmers;
- dwelling services produced by owner-occupiers;
- household services produced by employing paid staff.
Non-market output
Non-market output is output that is provided to other units for free, or at prices that are not economically significant. Non-market output is subdivided into two items: 'Payments for non-market output', which consists of various fees and charges, and 'Non-market output, other', which is output provided for free.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Total
Payments for non-market output
Payments for non-market output is output that is provided to other units at prices that are not economically significant.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Other non-market output
Other non-market output is output that is provided to other units for.
Non-market output is produced for the following reasons.
- It may be technically impossible to make individuals pay for collective services because their consumption of such services cannot be monitored and controlled. The production of collective services is organized by government units and financed out of funds other than receipts from sales, namely taxation or other government incomes.
- Government units and NPISHs may also produce and supply goods or services to individual households for which they could charge but choose not to do so as a matter of social or economic policy. Examples are the provision of education or health services, for free or at prices that are not economically significant.
Compensation of employees
The compensation of employees is the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period. The compensation of employees is equal to the sum of wages and salaries and employers' social contributions.
Total
Wages and salaries
Wages and salaries are the remunerations an employee receives in return for work done during an accounting period. Wages and salaries include social contributions, income taxes and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities etc. on behalf of the employee. The most important form of wages and salaries is wages in cash (including withheld income taxes and social contributions). Wages in cash are composed of regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, overtime pay, tips and compensation for costs related to employment (for instance refunds of fares to and from work). Bonuses include holiday pay, tantième, gratifications, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company's products or services, and company supplied or subsidized child care.
Employers' social contributions
Employers' social contributions are social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees. Employer's social contributions may be either actual or imputed. As set out by the ESA 2010, pay over periods in which no work is done due to illness or bad weather is registered as part of employers' social contributions.
Taxes on production and imports
Taxes on production and imports are compulsory payments to the government and the European Union (EU), which are related to production, imports and to the use of production factors. Taxes on production and imports are classified into taxes on products and other taxes on production.
Total
Taxes on products
Taxes that are payable per unit of a given good or service produced or imported. The tax may be a specific amount of money per unit of quantity of a good or service, or it may be calculated as a specified percentage of the price per unit or value of the goods and services produced or traded.
Total
Value added tax (VAT)
Value added tax (VAT) is a tax on goods or services collected in stages by enterprises and which is ultimately charged in full to the final purchaser. The common feature of VAT is that producers are obliged to pay to the government only the difference between the VAT on their sales and the VAT on their purchases for intermediate consumption and gross fixed capital formation.
Taxes, duties on imports excluding VAT
Taxes and duties on imports excluding VAT comprise compulsory payments levied by general government or the institutions of the European Union on imported goods, excluding VAT, in order to admit them to free circulation on the economic territory, and on services provided to resident units by non-resident units.
Other taxes on products
Taxes on products which are related to domestically produced goods and services. Examples are excise duties on beer and petrol which are produced in the Netherlands.
Other taxes on production
Other taxes on production include all taxes on production paid by producers, not related to the value or volume of products produced or transacted. Examples are real estate tax and sewerage charges paid by producers.
Subsidies (-)
Current payments from the Dutch government or the European Union to producers with the objective to influence output prices, employment or the remuneration of production factors. Subsidies are distinguished between subsidies on products and other subsidies on production.
Total
Subsidies on products
Subsidies payable per unit of a good or service produced or imported. The amount of subsidies is related to the value or amount of product.
Other subsidies on production
Other subsidies on production include all subsidies on production paid to producers, not related to the value or volume of products domestically produced or transacted. These are subsidies on agricultural products, subsidies on R&D and wage subsidies.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Interest; definition National Accounts
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Correction FISIM
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation services indirectly measured.

The size of the imputed bank services is determined on the basis of a reference rate. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Interest before correction for FISIM
Actual interest is the interest imputed to the period for which the underlying claim or debt exists. This deviates from the concept of interest in the national accounts. In the concept of interest in the national accounts, the actual interest is corrected for imputed bank services.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Total
Dividends
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Withdrawals from income of quasi-corp.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Reinvested earnings on foreign investm.
Reinvested earnings on foreign direct investment are equal to the operating surplus of the foreign direct investment enterprise
plus any property incomes or current transfers receivable, minus any property incomes or current transfers payable, including actual remittances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct investment enterprise.
On the financial account this return on foreign direct investment are returned in the form of the purchase of shares. If the dividends paid is greater than the profit earned in a period, this means that the retained earnings on foreign direct investment are negative.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Total
Investm. income attrib. to policy holder
In the national accounts pension and life insurance technical reserves are seen as a liability of insurance corporations to policy holders. Therefore, the investment revenues on these technical reserves are booked as payments from insurance corporations to households.
Subsequently, households pay back these revenues as imputed contributions to pension funds and life insurance corporations. In the financial accounts the latter transaction is recorded as a component of net equity in life insurance and pension funds technical reserves.
Income payable on pension entitlements
In the national accounts collective life insurance and pension provisions are seen as a liability of insurance enterprises and pension funds to pension participants. Therefore, the investment revenues on these provisions are booked as payments from insurance enterprises and pension funds to households.
Subsequently, households pay back these revenues as imputed premiums to insurance companies and pension funds.
Inv. income attributable to shareholders
Investment fund shareholders in a transaction recorded in the financial account.
Investment income attributable to collective investment fund shareholders, including mutual funds and unit trusts, consists of the following separate components:
— dividends attributable to collective investment fund shareholders
— retained earnings attributable to collective investment fund shareholders.

Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of investments funds.
Reinvested earnings are equal to the operating surplus of the investment funds minus the dividends attributable to shareholders. Reinvested earnings are re-injected into the fund by a transaction recorded in the financial account.
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Total
Employers' actual social contributions
Payments by employers, enforced by laws or (collective) labor agreement, in order to make social benefits possible.
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
The social insur. scheme service charges
The social insurance scheme service charges are the service fees charged by the units administering the schemes. They appear here as part of the calculation for net social contributions; they are not redistributive transactions but part of output and consumption expenditure.
Social benefits in cash
Social benefits other than social transfers in kind is made up of three sub-headings:
- social security benefits in cash
- other social insurance benefits
- social assistance benefits in cash
Total
Social security benefits in cash
Social security benefits in cash are social insurance benefits payable in cash to households by social security funds. Reimbursements are excluded and treated as social transfers in kind.
Other social insurance benefits
Other social insurance benefits correspond to benefits payable by employers in the context of other employment related social insurance schemes.
Examples are:
- A continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity, etc;
- The payment of retirement of survivors’ pensions to ex-employees or their survivors, and the payment of severance allowances to workers of their survivors in the event of redundancy, incapacity, accidental death etc. (if linked to collective agreements).
Social assistance benefits in cash
Social assistance benefits are payments of the central and local government to households, for which no quid pro quo by the beneficiary is expected. These benefits are based on a number of Dutch laws, such as the Act on Labor and Social Assistance.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Total
Net non-life insurance premiums
These premiums provide cover against damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc.
The premiums are paid by policy holders to non-life insurance companies and. The premiums are recorded net (i.e. the sum of production costs are deducted).
Non-life insurance claims
Non-life insurance claims represent the amounts which insurance enterprises are obliged to pay in settlement of injuries or damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc. The claims are paid by the insurance enterprises to the policy holders.
Current transfers within gen. government
Current transfers within general government include transfers between the different subsectors of general government (central government, state government, local government and social security funds) with the exception of taxes, subsidies, investment grants and other capital transfers.
Current international co-operation
Current international co-operation includes all transfers in cash or in kind between general government and governments or international organizations in the rest of the world, except investment grants and other capital transfers.

Miscellaneous current transfers
Miscellaneous current transfers include all current transfers not elsewhere classified. They include:
- current transfers to NPISHs include all voluntary contributions (other than legacies), membership subscriptions and financial assistance which NPISHs receive from households (including non-resident households) and, to a lesser extent, from other units;
- current transfers between households consist of all current transfers in cash or in kind made, or received, by resident households to, or from, other resident or non-resident households. In particular, they comprise remittances by emigrants or workers permanently settled abroad (or working abroad for a period of a year or longer) to members of their family living in their country of origin, or by parents to children in another location;
- fines and penalties imposed on institutional units by courts of law or quasi-judicial bodies are treated as other miscellaneous current transfers;
- the amounts paid for lottery tickets or placed in bets consist of two elements: the payment of a service charge to the unit organiing the lottery or gambling and a residual current transfer that is paid out to the winners;
- sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships.
The VAT- and GNI-based EU own resource
The VAT- and GNI-based third and fourth EU own resources are current transfers paid by the general government of each Member State to the institutions of the European Union.
The VAT-based third EU own resource and the GNI-based fourth EU own resource are contributions to the budget of the Union institutions. The level of the contribution of each Member State is based on the levels of their VAT base and their GNI.
The heading also includes miscellaneous non-tax contributions of the government to the institutions of the European Union.
Adjustm. change in pension entitlements
Since households are treated in the financial accounts as owners of the pension entitlements an adjustment item is necessary to ensure that any excess of contributions to pension schemes over pension benefits does not affect household savings. This adjustment is equal to the difference between net pension contributions (including imputed contributions) and pension benefits.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Total
Capital taxes
Capital taxes are compulsory, non-periodical payments to the government. They are based on the wealth of taxable persons. Taxes on net wealth of individuals are imposed periodically and are therefore recorded as taxes on income and wealth.
Investment grants
Investment grants are capital transfers, which are intended to finance fixed capital formation of other units.
Other capital transfers
Other capital transfers are capital transfers that cannot be characterized as investment grants or as capital taxes.
Uses
Uses are transactions appear which deduces the economic value of sectors.
Total
Exports of goods and services
Transactions in goods and services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners.
Total
Exports of goods
Transactions in goods (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. This applies irrespective of corresponding physical movements of goods across frontiers. An enterprise or institution is considered residential after it has been active in the Netherlands for at least one year. This applies irrespective of the question whether the enterprise or institute has foreign owners. Part of the exports of goods are re-exports: goods that were imported before being exported, after having received at most minor adaptations.
Exports of services
Transactions in services (sales, barter and gifts) from residents (in the Netherlands) to non-residents. Exports of goods occurs when economic ownership of goods is passed from residents to non-residents. Exports of services include among others the following cases: transportation by resident carriers abroad, harbor services and ship maintenance to non-residents, works performed abroad by resident contractors. Expenses made in the Netherlands by foreign tourists, diplomats and cross-border workers.
Total
Exports of services excluding FISIM
This is the exports of services less the exports of financial intermediation services indirectly measured from resident financial corporations to non-residents.
Exports of FISIM
This is the exports of financial intermediation services indirectly measured from resident financial corporations to non-residents.
Intermediate consumption (-)
Goods and services used as input in a production process, with the exception of capital goods. Intermediate consumption consists of goods reshaped into other goods or consumed entirely in the course of the production process (by definition, this holds for all hired services). According to international standards an acquired good or hired service is classified as a fixed asset rather than intermediate consumption when it lasts over one year in a production process. Goods and services that are part of intermediate consumption are valued at market prices at the time they were used.
Compensation of employees
The compensation of employees is the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period. The compensation of employees is equal to the sum of wages and salaries and employers' social contributions.
Total
De vergoedingen voor de werknemer, die in een bepaalde periode arbeid verricht, en die ten laste komen van de werkgever, inclusief de door de werkgever ingehouden loonbelasting en de sociale premies die ten laste komen van de werknemer.
Wages and salaries
Wages and salaries are the remunerations an employee receives in return for work done during an accounting period. Wages and salaries include social contributions, income taxes and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities etc. on behalf of the employee. The most important form of wages and salaries is wages in cash (including withheld income taxes and social contributions). Wages in cash are composed of regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, overtime pay, tips and compensation for costs related to employment (for instance refunds of fares to and from work). Bonuses include holiday pay, tantième, gratifications, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company's products or services, and company supplied or subsidized child care.
Employers' social contributions
Employers' social contributions are social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees. Employer's social contributions may be either actual or imputed. As set out by the ESA 2010, pay over periods in which no work is done due to illness or bad weather is registered as part of employers' social contributions.
Taxes on production and imports
Taxes on production and imports are compulsory payments to the government and the European Union (EU), which are related to production, imports and to the use of production factors. Taxes on production and imports are classified into taxes on products and other taxes on production.
Total
Taxes on products
Taxes that are payable per unit of a given good or service produced or imported. The tax may be a specific amount of money per unit of quantity of a good or service, or it may be calculated as a specified percentage of the price per unit or value of the goods and services produced or traded.
Other taxes on production
Other taxes on production include all taxes on production paid by producers, not related to the value or volume of products produced or transacted. Examples are real estate tax and sewerage charges paid by producers.
Subsidies (-)
Current payments from the Dutch government or the European Union to producers with the objective to influence output prices, employment or the remuneration of production factors. Subsidies are distinguished between subsidies on products and other subsidies on production.
Total
Subsidies on products
Subsidies payable per unit of a good or service produced or imported. The amount of subsidies is related to the value or amount of product.
Other subsidies on production
Other subsidies on production include all subsidies on production paid to producers, not related to the value or volume of products domestically produced or transacted. These are subsidies on agricultural products, subsidies on R&D and wage subsidies.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Interest; definition National Accounts
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Correction FISIM
The concept of imputed bank services encompasses the remuneration for financial services which are not paid for directly. This remuneration is included in the actual interest paid or received. In the national accounts this indirect remuneration is specified as financial intermediation services indirectly measured.

The size of the imputed bank services is determined on the basis of a reference rate. This reference rate equals the rate of the interbank loans. The difference between the reference rate and the actual interest paid to depositors or the actual interest received from borrowers is the indirectly measured financial intermediation service charge. The actual interest paid and received is corrected for these imputed bank services.
Interest before correction for FISIM
Actual interest is the interest imputed to the period for which the underlying claim or debt exists. This deviates from the concept of interest in the national accounts. In the concept of interest in the national accounts, the actual interest is corrected for imputed bank services.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Total
Dividends
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Withdrawals from income of quasi-corps.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Reinvested earnings on foreign investm.
Reinvested earnings on foreign direct investment are equal to the operating surplus of the foreign direct investment enterprise
plus any property incomes or current transfers receivable, minus any property incomes or current transfers payable, including actual remittances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct investment enterprise.
On the financial account this return on foreign direct investment are returned in the form of the purchase of shares. If the dividends paid is greater than the profit earned in a period, this means that the retained earnings on foreign direct investment are negative.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Total
Investm. income attrib. to policy holder
Investment income attributable to insurance policy holders corresponds to total primary incomes received from the investment of insurance technical reserves. The reserves are those where an insurance corporation recognises a corresponding liability to the policyholders.
In the national accounts pension and life insurance technical reserves are seen as a liability of insurance corporations to policy holders. Therefore, the investment revenues on these technical reserves are booked as payments from insurance corporations to households.
Subsequently, households pay back these revenues as imputed contributions to pension funds and life insurance corporations. In the financial accounts the latter transaction is recorded as a component of net equity in life insurance and pension funds technical reserves.

Income payable on pension entitlements
Investment income payable on pension entitlements. Pension entitlements arise from one of two different types of pension schemes. These are defined contribution schemes and defined benefit schemes.
A defined contribution scheme is one where contributions by both employers and employees are invested on behalf of the employees as future pensioners. No other source of funding of pensions is available and no other use is made of the funds. The investment income payable on defined contribution entitlements is equal to the investment income on the funds plus any income earned by renting land or buildings owned by the fund.
The characteristic of a defined benefit scheme is that a formula is used to determine the level of payments to be made to pensioners. This characteristic makes it possible to determine the level of entitlements as the present value of all future payments, calculated using actuarial assumptions about life lengths and economic assumptions about the interest or discount rate. The present value of the entitlements existing at the start of the year increases because the date when the entitlements become payable is one year nearer. This increase is regarded as investment income attributed to the pension holders in the case of defined benefit scheme. The amount of the increase is neither affected by whether the pension scheme actually has sufficient funds to meet all the obligations nor by the type of increase in the funds, whether it is investment income or holding gains, for example.
Inv. income attributable to shareholders
Investment income attributable to collective investment fund shareholders, including mutual funds and unit trusts, consists of the following separate components:
- dividends attributable to collective investment fund shareholders
- retained earnings attributable to collective investment fund shareholders
The dividend component is recorded in exactly the same manner as dividends for individual corporations, as described above. The retained earnings component is recorded using the same principles as those described for foreign direct investment enterprises but is calculated excluding any reinvested earnings on foreign direct investment. The remaining retained earnings are attributed to the investment fund shareholders leaving the investment fund with no saving, and are re-injected into the fund by the investment fund shareholders in a transaction recorded in the financial account.
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Total
Employers' actual social contributions
Payments by employers, enforced by laws or (collective) labor agreement, in order to make social benefits possible.
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
The social insur. scheme service charges
The social insurance scheme service charges are the service fees charged by the units administering the schemes. They appear here as part of the calculation for net social contributions; they are not redistributive transactions but part of output and consumption expenditure.
Social benefits in cash
Social benefits other than social transfers in kind is made up of three sub-headings:
- social security benefits in cash
- other social insurance benefits
- social assistance benefits in cash.
Total
Social security benefits in cash
Social security benefits in cash are social insurance benefits payable in cash to households by social security funds. Reimbursements are excluded and treated as social transfers in kind.
Other social insurance benefits
Other social insurance benefits correspond to benefits payable by employers in the context of other employment related social insurance schemes.
Examples are:
- A continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity, etc;
- The payment of retirement of survivors’ pensions to ex-employees or their survivors, and the payment of severance allowances to workers of their survivors in the event of redundancy, incapacity, accidental death etc. (if linked to collective agreements).
Social assistance benefits in cash
Social assistance benefits are payments of the central and local government to households, for which no quid pro quo by the beneficiary is expected. These benefits are based on a number of Dutch laws, such as the Act on Labor and Social Assistance.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Total
Net non-life insurance premiums
These premiums provide cover against damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc.
The premiums are paid by policy holders to non-life insurance companies and. The premiums are recorded net (i.e. the sum of production costs are deducted).
Non-life insurance claims
Non-life insurance claims represent the amounts which insurance enterprises are obliged to pay in settlement of injuries or damage as a result of fires, floods, crashes, collisions, sinkings, theft, violence, accidents, sickness, etc. The claims are paid by the insurance enterprises to the policy holders.
Current transfers within gen. government
Current transfers within general government include transfers between the different subsectors of general government (central government, state government, local government and social security funds) with the exception of taxes, subsidies, investment grants and other capital transfers.
Current international co-operation
Current international co-operation includes all transfers in cash or in kind between general government and governments or international organizations in the rest of the world, except investment grants and other capital transfers.
Miscellaneous current transfers
Miscellaneous current transfers include all current transfers not elsewhere classified. They include:
- current transfers to NPISHs include all voluntary contributions (other than legacies), membership subscriptions and financial assistance which NPISHs receive from households (including non-resident households) and, to a lesser extent, from other units;
- current transfers between households consist of all current transfers in cash or in kind made, or received, by resident households to, or from, other resident or non-resident households. In particular, they comprise remittances by emigrants or workers permanently settled abroad (or working abroad for a period of a year or longer) to members of their family living in their country of origin, or by parents to children in another location;
- fines and penalties imposed on institutional units by courts of law or quasi-judicial bodies are treated as other miscellaneous current transfers;
- the amounts paid for lottery tickets or placed in bets consist of two elements: the payment of a service charge to the unit organizing the lottery or gambling and a residual current transfer that is paid out to the winners;
- sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships.
The VAT- and GNI-based EU own resource
The VAT- and GNI-based third and fourth EU own resources are current transfers paid by the general government of each Member State to the institutions of the European Union.
The VAT-based third EU own resource and the GNI-based fourth EU own resource are contributions to the budget of the Union institutions. The level of the contribution of each Member State is based on the levels of their VAT base and their GNI.
The heading also includes miscellaneous non-tax contributions of the government to the institutions of the European Union.
Adjustm. change in pension entitlements
Since households are treated in the financial accounts as owners of the pension entitlements an adjustment item is necessary to ensure that any excess of contributions to pension schemes over pension benefits does not affect household savings. This adjustment is equal to the difference between net pension contributions (including imputed contributions) and pension benefits.
Final consumption expenditure
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Total
Actual individual final consumption
Expenditure on goods or services that are used for the direct satisfaction of individual needs.
Total
Social transfers in kind
Social transfers in kind consist of individual goods and services provided for free or at prices that are not economically significant to individual households by government units and NPISHs, whether purchased on the market or produced as non-market output by government units or NPISHs. They are financed out of taxation, other government income or social security contributions, or out of donations and property income in the case of NPISHs.
Total
Transfers in kind non-market production
Social transfers in kind are individual goods and services provided directly to the beneficiaries by non-market producers. Any payments made by the households themselves should be deducted.
Transfers in kind market production
Individual goods and services in the form of reimbursements by social security funds of approved expenditures made by households on specific goods and services; or
provided directly to the beneficiaries by market producers from which general government purchases the corresponding goods and services.
Any payments made by the households themselves are to be deducted.
Other individual final consumption
Other individual final consumption.
Actual collective final consumption
Expenditure on goods or services that are used for the direct satisfaction of collective needs.

Collective services have the following characteristics:
-they can be delivered simultaneously to every member of the community or to particular sections of the community, such as those in a particular region or locality;
- the use of such services is usually passive and does not require the agreement or active participation of all the individuals concerned;
- the provision of a collective service to one individual does not reduce the amount available to other in the same community or section of the community.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Total
Capital taxes
Capital taxes are compulsory, non-periodical payments to the government. They are based on the wealth of taxable persons. Taxes on net wealth of individuals are imposed periodically and are therefore recorded as taxes on income and wealth.
Investment grants
Investment grants are capital transfers, which are intended to finance fixed capital formation of other units.
Other capital transfers
Other capital transfers are capital transfers that cannot be characterized as investment grants or as capital taxes.
Gross capital formation
Capital formation consists of capital formation in fixed assets and changes in inventories including valuables.
Total
Gross fixed capital formation
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Total
Consumption of fixed capital
The decline in value of fixed assets owned, as a result of normal wear and tear and obsolescence.

For the estimation of the consumption of fixed capital the perpetual inventory method (PIM) is applied. The capital stock at the beginning of the year is brought to replacement value because of price changes. The fixed capital formation during the year is added to this capital stock. Next it is diminished with the value of capital goods discarded. This gives to value of capital stock at the end of the year. The consumption of fixed obtained by applying a depreciation percentage.
This method may differ considerably from the method used to calculate depreciation in business accounts, which is based on historical costs or fiscal life span.
Net fixed capital formation
Expenditure on produced assets that are used in a production process for more than one year. This may concern a building, dwelling, transport equipment or a machine. This in contrast with goods and services which are used up during the production process, the so-called intermediate use (e.g. iron ore). Fixed capital does lose value over time as a result of normal wear and tear and obsolescence. This is called consumption of fixed capital (also called depreciation). The value of fixed capital formation in which the consumption of fixed capital is not deducted is called gross fixed capital formation. Deduction of the consumption of fixed capital results in net fixed capital formation.

The following types of fixed assets exist: dwellings and other buildings and structures, machinery and equipment, transport equipment, weapon systems (included in machinery and equipment), computers, software, telecommunication equipment, research and development, cultivated biological resources, mineral exploration and evaluation, and costs of ownership transfer on non-produced assets, like land, contracts, leases and licenses.
Changes in inventories incl. valuables
Changes in inventories including acquisitions less disposals of valuables.
Changes in the stock of raw materials, semi-finished products, work-in-progress (unfinished works like ships or oil rigs) and finished products still held by the producer. Changes in stock do not include work-in-progress in construction. Positive changes in inventories arise when products are finished in the reference period but not yet sold. Alternatively, they arise when goods are purchased for intermediate consumption but not yet used. Negative changes in inventories arise when goods from stocks have been sold, or used in the production process.

In measuring changes in inventories, changes in prices during the reference period are not allowed to have any effect. The initial and final inventory is therefore valued at the same price. Raw materials are valued at the price of purchase. Final products are valued at the selling price. Work-in-progress is valued at the cost-price.

Acquisitions less disposals of valuables consists of the acquisitions less disposals of precious stones, non-monetary gold, antiques, art objects and jewelry that are acquired and held primarily as stores of value. In the national accounts this transaction is mostly combined with changes in inventories.
Total
Changes in inventories
Changes in inventories including acquisitions less disposals of valuables.
Changes in the stock of raw materials, semi-finished products, work-in-progress (unfinished works like ships or oil rigs) and finished products still held by the producer. Changes in stock do not include work-in-progress in construction. Positive changes in inventories arise when products are finished in the reference period but not yet sold. Alternatively, they arise when goods are purchased for intermediate consumption but not yet used. Negative changes in inventories arise when goods from stocks have been sold, or used in the production process.

In measuring changes in inventories, changes in prices during the reference period are not allowed to have any effect. The initial and final inventory is therefore valued at the same price. Raw materials are valued at the price of purchase. Final products are valued at the selling price. Work-in-progress is valued at the cost-price.
Acquisitions less disposals of valuables
Acquisitions less disposals of valuables consists of the acquisitions less disposals of precious stones, non-monetary gold, antiques, art objects and jewelry that are acquired and held primarily as stores of value
Acq. less disposals of non-prod. assets
Acquisitions less disposals of non-produced non-financial assets mainly consist of sales of land by public (municipal) development corporations to investors in dwellings and non-residential buildings. The valuation of sales and purchases of land is exclusive of VAT and transfer costs. These are included in fixed capital formation.
For the sector general government intangible assets are included, like the sale of UMTS-frequencies.
Balancing items
A balancing item is obtained by subtracting the total value of the entries on one side of an account from the total value on the other side.
Gross domestic product
Gross domestic product (GDP) is a quantity that expresses the size of an economy. The volume change of GDP during a reference period expresses the growth or shrinkage of the economy. Gross domestic product at market prices is the final result of the production activity of resident producer units. It can be defined in three ways:

- production approach: GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account;
- expenditure approach: GDP is the sum of final uses of goods and services by resident institutional units (final consumption and gross capital formation), plus exports and minus imports of goods and services;
- income approach: GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).
Gross value added
The value of all goods and services produced (production value or output), minus those that have been intermediately used upon production (intermediate consumption). Value added is rated at basic prices: purchaser's prices minus trade and transport margins and taxes on products paid and plus subsidies on products received. Intermediate consumption is rated at purchaser's prices minus non-deductible VAT.
Included is the output by all kind-of-activity units residing in the Netherlands, also those that are held by foreign owners.
Net value added can be obtained by deducting consumption of fixed capital from gross value added.
Net domestic product
Gross domestic product (GDP) is a quantity that expresses the size of an economy. The volume change of GDP during a reference period expresses the growth or shrinkage of the economy. Gross domestic product at market prices is the final result of the production activity of resident producer units. It can be defined in three ways:

- production approach: GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). It is also the balancing item in the total economy production account;
- expenditure approach: GDP is the sum of final uses of goods and services by resident institutional units (final consumption and gross capital formation), plus exports and minus imports of goods and services;
- income approach: GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).

Net domestic product at market prices (NDP) can be obtained by deducting consumption of fixed capital from GDP.

Net value added
The value of all goods and services produced (production value or output), minus those that have been intermediately used upon production (intermediate consumption). Value added is rated at basic prices: purchaser's prices minus trade and transport margins and taxes on products paid and plus subsidies on products received. Intermediate consumption is rated at purchaser's prices minus non-deductible VAT.
Included is the output by all kind-of-activity units residing in the Netherlands, also those that are held by foreign owners.
Net value added can be obtained by deducting consumption of fixed capital from gross value added.
Gross operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, it is partly a reward for their entrepreneurship compensation for their labor.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used. Depreciation must be paid for from the gross operating surplus.
Net operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, it is partly a reward for their entrepreneurship compensation for their labor.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used. Depreciation must be paid for from the gross operating surplus.



Gross profits before taxes
The gross profits before taxes of non-financial corporations is calculated as follows:
Gross operating surplus
plus property income (interest, dividends, etc.) received
minus interest paid
minus rent paid
Net profits before taxes
The net profits before taxes of non-financial corporations is calculated as follows:
Gross operating surplus
plus property income (interest, dividends, etc.) received
minus interest paid
minus rent paid
minus consumption of fixed capital
Gross national income
Total primary income received by resident institutional units: compensation of employees, operating surplus / mixed income (gross), net property income and net taxes on production and imports less subsidies. Incomes flowing from one domestic sector to another have no effect on net national income. Gross national income (at market prices) equals GDP minus primary income paid by resident institutional units to non-resident institutional units plus primary income received by resident institutional units from the rest of the world. The division of payments by member states to the European Union is largely based upon differences in gross national income.

National income is not a production concept but an income concept, which is more significant if expressed in net terms, i.e. after deduction of consumption of fixed capital.
Net national income
Net national income remains after deducting consumption of fixed capital from gross national income.
Gross disposable income
The sum of the gross disposable incomes of the institutional sectors. Gross national disposable income equals gross national income (at market prices) minus current transfers (current taxes on income, wealth et cetera, social contributions, social benefits and other current transfers) paid to non-resident units, plus current transfers received by resident units from the rest of the world. Because disposable national income is not a production concept but an income concept, it is usually expressed in net terms, i.e. after deduction of depreciation (consumption of fixed capital).
Net disposable income
Net disposable income remains after deducting consumption of fixed capital from gross disposable income.
Gross saving
The portion of national disposable income that has not been used for final consumption expenditure.
Net saving
Net saving remains after deducting consumption of fixed capital from gross saving.
Net transactions of good and services
Net exports is the difference between the value of the exports of goods and services and the value of the imports of goods and services.
Surplus nation on current transactions
The net lending (if positive) or borrowing (if negative) of the total economy to / from the rest of the world on current transactions (trade, primary income, current transfers). The surplus of the nation on current transactions is the last item in the use of income account to the rest of the world and consists of: net exports, net primary income from the rest of the world and net current transfers from the rest of the world. The surplus of the nation on current transactions equals the net national savings less the net fixed capital formation.
Net saving and capital transfers
Changes in net worth, due to saving and capital transfers, which corresponds to net saving plus capital transfers receivable, minus capital transfers payable.

Net lending (+) or net borrowing (-)
Net lending (+) or net borrowing (-) is the balancing item on the current and the capital account. This balancing item equals the balance of transactions on the financial account; a deficit on the current and capital account is financed by new liabilities and/or the sale of financial assets. In case of a surplus, liabilities are repaid and/or financial assets acquired.
Net lending or net borrowing for the total economy is equal to the balance on the current and the capital account of all institutional sectors. The balance of the financial account for the total economy shows the amount of net lending to or borrowing from the rest-of-the-world.
Total financial transactions in assets
Total financial transactions in assets.
Total financial transactions liabilities
Total financial transactions in liabilities.
Net financial transactions
Total financial transactions in assets less total financial transactions liabilities.
Statistical discrepancy
The statistical discrepancy arises by the use of different sources for the current and capital transactions on the one hand and the financial transactions on the other hand. It is not possible to eliminate these statistical discrepancies at the moment.