Financial balance sheets and transactions by sectors; National Accounts
| Institutional sectors | Not Consolidated or Consolidated | Balance sheets and transactions | Periods | Assets Total (million euros) | Assets Monetary gold and special drawing rights Total (million euros) | Assets Monetary gold and special drawing rights Monetary gold (million euros) | Assets Monetary gold and special drawing rights Special drawing rights (SDRs) (million euros) | Assets Currency and deposits Total (million euros) | Assets Currency and deposits Currency (million euros) | Assets Currency and deposits Transferable deposits (million euros) | Assets Currency and deposits Savings deposits and other deposits Total (million euros) | Assets Currency and deposits Savings deposits and other deposits Savings deposits (million euros) | Assets Currency and deposits Savings deposits and other deposits Other deposits (million euros) | Assets Debt securities Total (million euros) | Assets Debt securities Short-term securities (million euros) | Assets Debt securities Long-term securities (million euros) | Assets Loans Total (million euros) | Assets Loans Short-term loans (million euros) | Assets Loans Long-term loans (million euros) | Assets Equity and investment fund shares Total (million euros) | Assets Equity and investment fund shares Equity Total (million euros) | Assets Equity and investment fund shares Equity Listed shares (million euros) | Assets Equity and investment fund shares Equity Unlisted shares (million euros) | Assets Equity and investment fund shares Equity Other equity (million euros) | Assets Equity and investment fund shares Investment fund shares or units Total (million euros) | Assets Equity and investment fund shares Investment fund shares or units Money market fund (MMF) shares or units (million euros) | Assets Equity and investment fund shares Investment fund shares or units Non-MMF investment fund shares/units (million euros) | Assets Insurance and pension schemes Total (million euros) | Assets Insurance and pension schemes Non-life insurance technical reserves (million euros) | Assets Insurance and pension schemes Life insurance and annuity entitlements (million euros) | Assets Insurance and pension schemes Pension entitlements and claims Total (million euros) | Assets Insurance and pension schemes Pension entitlements and claims Pension entitlements (mln euro) | Assets Insurance and pension schemes Pension entitlements and claims Other claims Total (mln euro) | Assets Insurance and pension schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro) | Assets Insurance and pension schemes Pension entitlements and claims Other claims Rights on non-pension entitlements (mln euro) | Assets Insurance and pension schemes Provisions for calls under guarantees (million euros) | Assets Fin. derivatives, employee stock options Total (million euros) | Assets Fin. derivatives, employee stock options Financial derivatives Total (million euros) | Assets Fin. derivatives, employee stock options Financial derivatives Options (million euros) | Assets Fin. derivatives, employee stock options Financial derivatives Forwards (million euros) | Assets Fin. derivatives, employee stock options Employee stock options (million euros) | Assets Other accounts receivable/payable Total (million euros) | Assets Other accounts receivable/payable Trade credits and advances (million euros) | Assets Other accounts receivable/payable Other receivable/payable (million euros) | Liabilities Totaal (million euros) | Liabilities Monetary gold and special drawing rights Total (million euros) | Liabilities Monetary gold and special drawing rights Monetary gold (million euros) | Liabilities Monetary gold and special drawing rights Special drawing rights (SDRs) (million euros) | Liabilities Currency and deposits Total (million euros) | Liabilities Currency and deposits Currency (million euros) | Liabilities Currency and deposits Transferable deposits (million euros) | Liabilities Currency and deposits Savings deposits and other deposits Total (million euros) | Liabilities Currency and deposits Savings deposits and other deposits Savings deposits (million euros) | Liabilities Currency and deposits Savings deposits and other deposits Other deposits (million euros) | Liabilities Debt securities Total (million euros) | Liabilities Debt securities Short-term securities (million euros) | Liabilities Debt securities Long-term securities (million euros) | Liabilities Loans Total (million euros) | Liabilities Loans Short-term loans (million euros) | Liabilities Loans Long-term loans (million euros) | Liabilities Equity and investment fund shares Total (million euros) | Liabilities Equity and investment fund shares Equity Total (million euros) | Liabilities Equity and investment fund shares Equity Listed shares (million euros) | Liabilities Equity and investment fund shares Equity Unlisted shares (million euros) | Liabilities Equity and investment fund shares Equity Other equity (million euros) | Liabilities Equity and investment fund shares Investment fund shares or units Total (million euros) | Liabilities Equity and investment fund shares Investment fund shares or units Money market fund (MMF) shares or units (million euros) | Liabilities Equity and investment fund shares Investment fund shares or units Non-MMF investment fund shares/units (million euros) | Liabilities Insurance, pension and guarantee schemes Total (million euros) | Liabilities Insurance, pension and guarantee schemes Non-life insurance technical reserves (million euros) | Liabilities Insurance, pension and guarantee schemes Life insurance and annuity entitlements (million euros) | Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Total (million euros) | Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Pension entitlements (mln euro) | Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Total (mln euro) | Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro) | Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Rights on non-pension entitlements (mln euro) | Liabilities Insurance, pension and guarantee schemes Provisions for calls under guarantees (million euros) | Liabilities Fin. derivatives, employee stock options Total (million euros) | Liabilities Fin. derivatives, employee stock options Financial derivatives Total (million euros) | Liabilities Fin. derivatives, employee stock options Financial derivatives Options (million euros) | Liabilities Fin. derivatives, employee stock options Financial derivatives Forwards (million euros) | Liabilities Fin. derivatives, employee stock options Employee stock (million euros) | Liabilities Other accounts receivable/payable Total (million euros) | Liabilities Other accounts receivable/payable Trade credits and advances (million euros) | Liabilities Other accounts receivable/payable Other receivable/payable (million euros) | Net worth (million euros) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total domestic sectors | Not consolidated | Opening balance sheet | 2025 4th quarter* | 19,977,775 | 80,057 | 63,985 | 16,072 | 2,443,826 | 34,723 | 897,721 | 1,511,382 | 528,997 | 982,385 | 1,365,194 | 73,733 | 1,291,461 | 5,199,484 | 1,615,147 | 3,584,337 | 7,908,667 | 6,704,175 | 1,176,890 | 5,261,261 | 266,024 | 1,204,492 | 80,216 | 1,124,276 | 1,731,831 | 44,024 | 98,182 | 1,589,439 | 1,577,314 | 12,125.0 | 12,125 | 0 | 186 | 591,920 | 591,209 | 203,901 | 387,308 | 711 | 656,796 | 243,696 | 413,100 | 19,407,949 | 15,464 | 15,464 | 2,337,779 | 86,977 | 1,012,659 | 1,238,143 | 505,613 | 732,530 | 1,982,349 | 133,586 | 1,848,763 | 4,217,994 | 1,233,971 | 2,984,023 | 7,803,327 | 6,955,365 | 1,533,403 | 5,055,101 | 366,861 | 847,962 | 1,797 | 846,165 | 1,725,867 | 43,480 | 96,821 | 1,585,380 | 1,573,255 | 12,125 | 12,125 | 0 | 186 | 660,285 | 659,574 | 194,725 | 464,849 | 711 | 664,884 | 221,935 | 442,949 | 569,826 | |
| Total domestic sectors | Not consolidated | Opening balance sheet | 2025* | 19,824,125 | 66,726 | 49,448 | 17,278 | 2,239,948 | 30,530 | 851,059 | 1,358,359 | 500,158 | 858,201 | 1,387,705 | 74,354 | 1,313,351 | 5,139,705 | 1,586,031 | 3,553,674 | 7,880,964 | 6,615,878 | 1,113,948 | 5,250,171 | 251,759 | 1,265,086 | 79,380 | 1,185,706 | 1,881,638 | 42,326 | 101,202 | 1,737,939 | 1,726,479 | 11,460.0 | 11,460 | 0 | 171 | 594,139 | 593,479 | 155,854 | 437,625 | 660 | 633,300 | 244,846 | 388,454 | 19,127,339 | 16,636 | 16,636 | 2,174,553 | 86,890 | 1,012,832 | 1,074,831 | 480,778 | 594,053 | 1,973,060 | 134,390 | 1,838,670 | 4,195,924 | 1,251,145 | 2,944,779 | 7,628,731 | 6,738,616 | 1,360,538 | 5,016,671 | 361,407 | 890,115 | 1,680 | 888,435 | 1,875,297 | 41,951 | 99,840 | 1,733,335 | 1,721,875 | 11,460 | 11,460 | 0 | 171 | 632,054 | 631,394 | 153,104 | 478,290 | 660 | 631,084 | 223,440 | 407,644 | 696,786 | |
| Total domestic sectors | Not consolidated | Financial transactions | 2025 4th quarter* | 106,190 | 81 | 0 | 81 | -62,685 | 2,344 | -44,962 | -20,067 | 11,450 | -31,517 | 7,863 | -6,393 | 14,256 | 44,794 | 7,410 | 37,384 | 11,328 | 21,266 | -32,182 | 49,036 | 4,412 | -9,938 | 35 | -9,973 | 4,809 | -764 | -1,511 | 7,079 | 7,061 | 18.0 | 18 | 0 | 5 | 107,006 | 107,008 | 96,582 | 10,426 | -2 | -7,006 | 3,341 | -10,347 | 81,123 | 0 | 0 | -75,685 | 1,628 | -44,498 | -32,815 | 10,944 | -43,759 | 32,235 | -4,007 | 36,242 | 58,620 | 62,791 | -4,171 | -20,378 | -11,412 | -4,199 | -7,499 | 286 | -8,966 | 1,120 | -10,086 | 4,817 | -683 | -1,511 | 7,006 | 6,988 | 18 | 18 | 0 | 5 | 89,350 | 89,352 | 89,352 | -2 | -7,836 | 5,544 | -13,380 | 25,067 | ||
| Total domestic sectors | Not consolidated | Financial transactions | 2025* | 900,255 | 74 | 0 | 74 | 165,065 | 6,537 | 8,430 | 150,098 | 40,393 | 109,705 | 26,033 | -7,338 | 33,371 | 176,062 | 72,115 | 103,947 | -28,244 | 23,496 | -48,956 | 61,448 | 11,004 | -51,740 | 1,855 | -53,595 | 31,740 | 1,312 | -4,417 | 34,825 | 34,756 | 69.0 | 69 | 0 | 20 | 512,952 | 512,960 | 503,931 | 9,029 | -8 | 16,573 | 2,286 | 14,287 | 824,891 | 0 | 0 | 123,269 | 1,715 | -23,876 | 145,430 | 35,883 | 109,547 | 86,168 | 1,246 | 84,922 | 115,440 | 56,905 | 58,535 | -53,510 | -4,682 | -12,617 | 3,160 | 4,775 | -48,828 | 1,235 | -50,063 | 31,524 | 1,359 | -4,417 | 34,562 | 34,493 | 69 | 69 | 0 | 20 | 494,540 | 494,548 | 494,548 | -8 | 27,460 | 4,081 | 23,379 | 75,364 | ||
| Total domestic sectors | Not consolidated | Other changes | 2025 4th quarter* | -106,912 | 8,233 | 8,267 | -34 | -7,681 | 0 | -114 | -7,567 | -1 | -7,566 | -6,553 | -193 | -6,360 | 7,774 | 6,875 | 899 | 21,456 | 3,457 | -15,454 | 11,869 | 7,042 | 17,999 | -421 | 18,420 | -40,330 | -63 | 492 | -40,759 | -40,668 | -91.0 | -91 | 0 | 0 | -89,674 | -89,693 | -110,742 | 21,049 | 19 | -137 | 6 | -143 | -49,195 | -32 | -32 | -296 | 0 | -460 | 164 | -1 | 165 | -3,008 | 71 | -3,079 | -1,603 | -104 | -1,499 | 51,805 | 39,048 | 10,963 | 22,485 | 5,600 | 12,757 | -1 | 12,758 | -40,255 | -171 | 485 | -40,569 | -40,478 | -91 | -91 | 0 | 0 | -55,810 | -55,829 | -104,674 | 48,845 | 19 | 4 | 60 | -56 | -57,717 | |
| Total domestic sectors | Not consolidated | Other changes | 2025* | -747,327 | 21,571 | 22,804 | -1,233 | -31,553 | 0 | -6,844 | -24,709 | -105 | -24,604 | -47,234 | 131 | -47,365 | -63,715 | -28,714 | -35,001 | 88,731 | 89,524 | 64,262 | 10,547 | 14,715 | -793 | -1,405 | 612 | -217,068 | -441 | 378 | -217,005 | -217,528 | 523.0 | 523 | 0 | 0 | -497,839 | -497,915 | -470,044 | -27,871 | 76 | -220 | -89 | -131 | -512,353 | -1,204 | -1,204 | -36,024 | 0 | -21,255 | -14,769 | -105 | -14,664 | -47,652 | -5,986 | -41,666 | -36,353 | -11,392 | -24,961 | 259,533 | 249,067 | 192,246 | 50,256 | 6,565 | 10,466 | 1 | 10,465 | -216,392 | -684 | 372 | -216,080 | -216,603 | 523 | 523 | 0 | 0 | -432,769 | -432,845 | -468,249 | 35,404 | 76 | -1,492 | 18 | -1,510 | -234,974 | |
| Total domestic sectors | Not consolidated | Price changes and revaluations | 2025 4th quarter* | -106,218 | 8,233 | 8,267 | -34 | -375 | 0 | -114 | -261 | -1 | -260 | -6,509 | -190 | -6,319 | 524 | -352 | 876 | 22,050 | 3,896 | -15,024 | 11,869 | 7,051 | 18,154 | -390 | 18,544 | -40,330 | -63 | 492 | -40,759 | -40,668 | -91.0 | -91 | 0 | 0 | -89,674 | -89,693 | -110,742 | 21,049 | 19 | -137 | 6 | -143 | -49,139 | -32 | -32 | -296 | 0 | -460 | 164 | -1 | 165 | -3,007 | 71 | -3,078 | -1,548 | -81 | -1,467 | 51,805 | 39,048 | 10,963 | 22,485 | 5,600 | 12,757 | -1 | 12,758 | -40,255 | -171 | 485 | -40,569 | -40,478 | -91 | -91 | 0 | 0 | -55,810 | -55,829 | -104,674 | 48,845 | 19 | 4 | 60 | -56 | -57,079 | |
| Total domestic sectors | Not consolidated | Price changes and revaluations | 2025* | -749,890 | 21,571 | 22,804 | -1,233 | -24,247 | 0 | -6,844 | -17,403 | -105 | -17,298 | -48,081 | 135 | -48,216 | -70,857 | -35,884 | -34,973 | 86,851 | 87,475 | 64,452 | 8,570 | 14,453 | -624 | -1,363 | 739 | -217,068 | -441 | 378 | -217,005 | -217,528 | 523.0 | 523 | 0 | 0 | -497,839 | -497,915 | -470,044 | -27,871 | 76 | -220 | -89 | -131 | -510,854 | -1,204 | -1,204 | -36,024 | 0 | -21,255 | -14,769 | -105 | -14,664 | -45,630 | -5,986 | -39,644 | -36,227 | -11,312 | -24,915 | 258,884 | 248,418 | 192,190 | 49,663 | 6,565 | 10,466 | 1 | 10,465 | -216,392 | -684 | 372 | -216,080 | -216,603 | 523 | 523 | 0 | 0 | -432,769 | -432,845 | -468,249 | 35,404 | 76 | -1,492 | 18 | -1,510 | -239,036 | |
| Total domestic sectors | Not consolidated | Other volume changes | 2025 4th quarter* | -694 | 0 | 0 | 0 | -7,306 | 0 | 0 | -7,306 | 0 | -7,306 | -44 | -3 | -41 | 7,250 | 7,227 | 23 | -594 | -439 | -430 | 0 | -9 | -155 | -31 | -124 | 0 | 0 | 0 | 0 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1 | 0 | -1 | -55 | -23 | -32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -638 | |
| Total domestic sectors | Not consolidated | Other volume changes | 2025* | 2,563 | 0 | 0 | 0 | -7,306 | 0 | 0 | -7,306 | 0 | -7,306 | 847 | -4 | 851 | 7,142 | 7,170 | -28 | 1,880 | 2,049 | -190 | 1,977 | 262 | -169 | -42 | -127 | 0 | 0 | 0 | 0 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1,499 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2,022 | 0 | -2,022 | -126 | -80 | -46 | 649 | 649 | 56 | 593 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,062 | |
| Total domestic sectors | Not consolidated | Closing balance sheet | 2025 4th quarter* | 19,977,053 | 88,371 | 72,252 | 16,119 | 2,373,460 | 37,067 | 852,645 | 1,483,748 | 540,446 | 943,302 | 1,366,504 | 67,147 | 1,299,357 | 5,252,052 | 1,629,432 | 3,622,620 | 7,941,451 | 6,728,898 | 1,129,254 | 5,322,166 | 277,478 | 1,212,553 | 79,830 | 1,132,723 | 1,696,310 | 43,197 | 97,163 | 1,555,759 | 1,543,707 | 12,052.0 | 12,052 | 0 | 191 | 609,252 | 608,524 | 189,741 | 418,783 | 728 | 649,653 | 247,043 | 402,610 | 19,439,877 | 15,432 | 15,432 | 2,261,798 | 88,605 | 967,701 | 1,205,492 | 516,556 | 688,936 | 2,011,576 | 129,650 | 1,881,926 | 4,275,011 | 1,296,658 | 2,978,353 | 7,834,754 | 6,983,001 | 1,540,167 | 5,070,087 | 372,747 | 851,753 | 2,916 | 848,837 | 1,690,429 | 42,626 | 95,795 | 1,551,817 | 1,539,765 | 12,052 | 12,052 | 0 | 191 | 693,825 | 693,097 | 179,403 | 513,694 | 728 | 657,052 | 227,539 | 429,513 | 537,176 | |
| Total domestic sectors | Not consolidated | Closing balance sheet | 2025* | 19,977,053 | 88,371 | 72,252 | 16,119 | 2,373,460 | 37,067 | 852,645 | 1,483,748 | 540,446 | 943,302 | 1,366,504 | 67,147 | 1,299,357 | 5,252,052 | 1,629,432 | 3,622,620 | 7,941,451 | 6,728,898 | 1,129,254 | 5,322,166 | 277,478 | 1,212,553 | 79,830 | 1,132,723 | 1,696,310 | 43,197 | 97,163 | 1,555,759 | 1,543,707 | 12,052.0 | 12,052 | 0 | 191 | 609,252 | 608,524 | 189,741 | 418,783 | 728 | 649,653 | 247,043 | 402,610 | 19,439,877 | 15,432 | 15,432 | 2,261,798 | 88,605 | 967,701 | 1,205,492 | 516,556 | 688,936 | 2,011,576 | 129,650 | 1,881,926 | 4,275,011 | 1,296,658 | 2,978,353 | 7,834,754 | 6,983,001 | 1,540,167 | 5,070,087 | 372,747 | 851,753 | 2,916 | 848,837 | 1,690,429 | 42,626 | 95,795 | 1,551,817 | 1,539,765 | 12,052 | 12,052 | 0 | 191 | 693,825 | 693,097 | 179,403 | 513,694 | 728 | 657,052 | 227,539 | 429,513 | 537,176 | |
| Source: CBS. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Table explanation
This table presents financial transactions, other changes in assets and financial balance sheets of the sectors of the Dutch economy. It enables insight in many financial aspects in the Netherlands. Such as the magnitude of the debt of the government, the mortgage debt of households, the assets of investment funds in shares, the loans lent by financial corporations. Sectors are presented both consolidated and non-consolidated in this table.
Data available from:
Annual figures from 1995.
Quarterly figures from first quarter 1999.
Status of the figures:
The annual figures from 1995 up to and including 2023 are final. Quarterly data from 2023 and further are provisional.
Changes as of March 26th 2026:
Data on the fourth quarter of 2025 and annual data on 2025 are available. The figures for 2024 and the first three quarters of 2025 have been revised. Figures for 2024 have been revised as a result of updated information about government finance statistics.
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 sector accounts 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.
Description topics
- Assets
- Total
- Monetary gold and special drawing rights
- The monetary gold and special drawing rights category consists of two subcategories:
- monetary gold
- special drawing rights- Total
- Monetary gold
- Monetary gold includes all gold, which is not intended for industrial purposes and not held in the form of valuables. Monetary gold can only be held by the Dutch Central Bank (DNB).
- Special drawing rights (SDRs)
- SDRs are international reserve assets created by the International Monetary Fund (IMF) and which are allocated to its members to supplement existing reserve assets. This transaction only exists for DNB.
- Currency and deposits
- Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
- Total
- Currency
- Currency consists of notes and coins in circulation that are commonly used to make payments.
- Transferable deposits
- Transferable deposits are deposits exchangeable for currency on demand, at par, and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facilities, without penalty or restriction.
- Savings deposits and other deposits
- Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
- Total
- Savings deposits
- These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.
- Other deposits
- Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro's), which are not immediately transferable without restrictions.
- Debt securities
- Debt securities are negotiable financial instruments serving as evidence of debt.
- Total
- Short-term securities
- All securities with a maximum term of one year, which in principle are transferable against a price that has been fixed in advance. Usually, the obliged interest payments of the debtor have been discounted in the value. 'Transferable' means that assets can be converted into cash from, or on a date that has been appointed at the moment the bond was issued.
This transaction covers treasury paper issued by both the Dutch government and foreign governments, saving certificates to bearer and transferable certificates of deposits, issued by banks.
- Long-term securities
- All transferable securities, which generally do not mature within one year. They are usually quoted at the stock exchange. The interest on long-term bonds is made payable through coupons. Mortgage bonds, notes issued by banks and convertible bonds as long as they have not been converted into shares, also belong to this type of assets.
- Loans
- Loans are created when creditors lend funds to debtors.
- Total
- Short-term loans
- Short-term loans are all credits, which do not have the characteristics of deposits and which mature by contract within one year. Included are short-term loans from financial institutions, balances on current accounts (except transferable deposits), short-term consumer credit, bills (of exchange) and promissory notes.
- Long-term loans
- Long-term loans are all credits, which do not have the characteristics of deposits and which do not mature within one year. They mainly concern long-term loans on obligations, mortgage loans and long-term consumer credit.
- Equity and investment fund shares
- Equity and investment fund shares or units are claims, which are -fully, or partly- entitled to a share in profits or in the own funds in case of liquidation. Included is the value of capital formation by the government in public enterprises (quasi-corporations) that belong to the government.
Equity and investment fund shares or units are residual claims on the assets of the Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units- Total
- Equity
- Equity is a financial asset that is a claim on the residual value of a corporation, after all other claims have been met. Ownership of equity in legal entities is usually evidenced by shares, stocks, depository receipts, participations, or similar documents. Shares and stocks have the same meaning.
- Total
- Listed shares are equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available.
- Unlisted shares are equity securities not listed on an exchange.
- Other equity
- Other equity comprises all forms of equity other than those classified in sub-categories listed shares and unlisted shares.
- Investment fund shares or units
- Investment fund shares are shares of an investment fund if the fund has a corporate structure. They are known as units if the fund is a trust. Investment funds are collective investment undertakings through which investors pool funds for investment in financial and/or non-financial assets.
- Total
- Money market fund (MMF) shares or units are shares issued by MMFs. MMF shares or units can be transferable and are often regarded as close substitutes for deposits.
- Other investment fund shares or units other than MMF shares or units represent a claim on a portion of the value of an investment fund other than an MMF. These types of shares and units are issued by investment funds.
- Insurance and pension schemes
- Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees- Total
- Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
- Non-life insurance technical reserves
- Non-life insurance technical reserves are financial claims that non-life insurance policy holders have against non-life insurance corporations in respect of unearned premiums and claims incurred.
- Life insurance and annuity entitlements
- Life insurance and annuity entitlements consist of financial claims that life insurance policy holders and beneficiaries of annuities have against corporations providing life insurance.
- Pension entitlements and claims
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.
Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.- Total
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.
Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
- Pension entitlements
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee;
c) an insurer.
- Other claims
- Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
- Total
- Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
- Claims on pension managers
- An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
- Rights on non-pension entitlements
- In the Netherlands, this includes rights on early retirement arrangements. These rights are part of a transition scheme for early retirement committed by many employers to their employees in 2006 and 2007 after the general early retirement arrangement ended. Contributions to this arrangement are part of social premiums of employers (and employees). However, due to the conditional aspects of the rights, the rights are classified as non-pension entitlements.
- Provisions for calls under guarantees
- Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.
- Fin. derivatives, employee stock options
- Financial derivatives and employee stock options are divided into two subcategories:
- financial derivatives
- employee stock options- Total
- Financial derivatives
- Financial derivatives are financial instruments linked to a specified financial instrument or indicator or commodity, through which specific financial risks can be traded in financial markets in their own right. Financial derivatives meet the following conditions:
- they are linked to a financial or non-financial asset, to a group of assets, or to an index;
- they are either negotiable or can be offset on the market; and
- no principal amount is advanced to be repaid.
The financial derivatives include options and forwards (warrants, futures, swaps and forward rate agreements). Forwards are recorded net on the assets side of the balance sheets, financial transactions and other changes, meaning that no liabilities are presented but only net assets. The outstanding positions can therefore have a negative value.- Total
- Options
- Options are contracts which give the holder of the option the right, but not the obligation, to purchase from or sell to the issuer of the option an asset at a predetermined price within a given time span or on a given date.
- Forwards
- Forwards are financial contracts under which two parties agree to exchange a specified quantity of an underlying asset at an agreed price (the strike price) on a specified date.
- Employee stock options
- Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
- Other accounts receivable/payable
- The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.
Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.- Total
- Trade credits and advances
- Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
- Other receivable/payable
- Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.
- Liabilities
- Totaal
- Monetary gold and special drawing rights
- The monetary gold and special drawing rights category consists of two subcategories:
- monetary gold
- special drawing rights- Total
- Monetary gold
- Monetary gold includes all gold, which is not intended for industrial purposes and not held in the form of valuables. Monetary gold can only be held by the Dutch Central Bank (DNB).
- Special drawing rights (SDRs)
- Special drawing rights (SDRs) are international reserve assets created by the International Monetary Fund (IMF) and which are allocated to its members to supplement existing reserve assets.
- Currency and deposits
- Currency is notes and coins that are issued or authorised by monetary authorities. Deposits are standardised, non-negotiable contracts with the public at large, offered by deposit-taking corporations and, in some cases, by central government as debtors, and allowing the placement and the later withdrawal of the principal amount by the creditor. Deposits usually involve the debtor giving back the full principal amount to the investor.
- Total
- Currency
- Currency consists of notes and coins in circulation that are commonly used to make payments.
- Transferable deposits
- Transferable deposits are deposits exchangeable for currency on demand, at par, and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facilities, without penalty or restriction.
- Savings deposits and other deposits
- Savings deposits and other deposits are all the savings of individuals and deposits (in euros and foreign currency) at any resident and non-resident bank, which are not immediately transferable without restrictions.
- Total
- Savings deposits
- These deposits include all deposits in euros and foreign currency of both residents and non-residents in the form of normal saving accounts, fixed saving accounts, premium saving accounts and fixed-term saving accounts.
- Other deposits
- Other deposits include all deposits in euros and foreign currency at any resident and non-resident bank (except for saving deposits in euro's), which are not immediately transferable without restrictions.
- Debt securities
- Debt securities are negotiable financial instruments serving as evidence of debt.
- Total
- Dit zijn op de beurs verhandelbare waardepapieren met uitzondering van aandelen.
- Short-term securities
- All securities with a maximum term of one year, which in principle are transferable against a price that has been fixed in advance. Usually, the obliged interest payments of the debtor have been discounted in the value. 'Transferable' means that assets can be converted into cash from, or on a date that has been appointed at the moment the bond was issued. This transaction covers treasury paper issued by both the Dutch government and foreign governments, saving certificates to bearer and transferable certificates of deposits, issued by banks.
- Long-term securities
- All transferable securities, which generally do not mature within one year. They are usually quoted at the stock exchange. The interest on long-term bonds is made payable through coupons. Mortgage bonds, notes issued by banks and convertible bonds as long as they have not been converted into shares, also belong to this type of assets.
- Loans
- Loans are created when creditors lend funds to debtors.
- Total
- Dit is het totaal van de bedragen die aan crediteuren moeten worden terugbetaald.
- Short-term loans
- Short-term loans are all credits, which do not have the characteristics of deposits and which mature by contract within one year. Included are short-term loans from financial institutions, balances on current accounts (except transferable deposits), short-term consumer credit, bills (of exchange) and promissory notes.
- Long-term loans
- Long-term loans are all credits, which do not have the characteristics of deposits and which do not mature within one year. They mainly concern long-term loans on obligations, mortgage loans and long-term consumer credit.
- Equity and investment fund shares
- Equity and investment fund shares or units are claims, which are -fully, or partly- entitled to a share in profits or in the own funds in case of liquidation. Included is the value of capital formation by the government in public enterprises (quasi-corporations) that belong to the government.
Equity and investment fund shares or units are residual claims on the assets of the Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units- Total
- Equity
- Equity is a financial asset that is a claim on the residual value of a corporation, after all other claims have been met. Ownership of equity in legal entities is usually evidenced by shares, stocks, depository receipts, participations, or similar documents. Shares and stocks have the same meaning.
- Total
- Listed shares are equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available.
- Unlisted shares are equity securities not listed on an exchange.
- Other equity
- Other equity comprises all forms of equity other than those classified in sub-categories listed shares and unlisted shares.
- Investment fund shares or units
- Investment fund shares are shares of an investment fund if the fund has a corporate structure. They are known as units if the fund is a trust. Investment funds are collective investment undertakings through which investors pool funds for investment in financial and/or non-financial assets.
- Total
- Money market fund (MMF) shares or units are shares issued by MMFs. MMF shares or units can be transferable and are often regarded as close substitutes for deposits.
- Other investment fund shares or units other than MMF shares or units represent a claim on a portion of the value of an investment fund other than an MMF. These types of shares and units are issued by investment funds.
- Insurance, pension and guarantee schemes
- Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees- Total
- Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
- Non-life insurance technical reserves
- Non-life insurance technical reserves are financial claims that non-life insurance policy holders have against non-life insurance corporations in respect of unearned premiums and claims incurred.
- Life insurance and annuity entitlements
- Life insurance and annuity entitlements consist of financial claims that life insurance policy holders and beneficiaries of annuities have against corporations providing life insurance.
- Pension entitlements and claims
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.
Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.- Total
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.
Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
- Pension entitlements
- Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee;
c) an insurer.
- Other claims
- Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
- Total
- Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
- Claims on pension managers
- An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
- Rights on non-pension entitlements
- In the Netherlands, this includes rights on early retirement arrangements. These rights are part of a transition scheme for early retirement committed by many employers to their employees in 2006 and 2007 after the general early retirement arrangement ended. Contributions to this arrangement are part of social premiums of employers (and employees). However, due to the conditional aspects of the rights, the rights are classified as non-pension entitlements.
- Provisions for calls under guarantees
- Provisions for calls under standardised guarantees are financial claims that holders of standardised guarantees have against institutional units providing them. Provisions relating to calls under standardised guarantees are prepayments of net fees and provisions to meet outstanding calls under standardised guarantees. Like provisions for prepaid insurance premiums and reserves, provisions for calls under standardised guarantees include unearned fees (premiums) and calls (claims) not yet settled. Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. Such arrangements involve three parties: the borrower, the lender and the guarantor. Either the borrower or the lender may contract with the guarantor to repay the lender if the borrower defaults. Examples are export credit guarantees and student loan guarantees.
- Fin. derivatives, employee stock options
- Financial derivatives and employee stock options are divided into two subcategories:
- financial derivatives
- employee stock options- Total
- Financial derivatives
- Financial derivatives are financial instruments linked to a specified financial instrument or indicator or commodity, through which specific financial risks can be traded in financial markets in their own right. Financial derivatives meet the following conditions:
- they are linked to a financial or non-financial asset, to a group of assets, or to an index;
- they are either negotiable or can be offset on the market; and
- no principal amount is advanced to be repaid.
The financial derivatives include options and forwards (warrants, futures, swaps and forward rate agreements). Forwards are recorded net on the assets side of the balance sheets, financial transactions and other changes, meaning that no liabilities are presented but only net assets. The outstanding positions can therefore have a negative value.- Total
- Options
- Options are contracts which give the holder of the option the right, but not the obligation, to purchase from or sell to the issuer of the option an asset at a predetermined price within a given time span or on a given date.
- Forwards
- Forwards are financial contracts under which two parties agree to exchange a specified quantity of an underlying asset at an agreed price (the strike price) on a specified date.
- Employee stock
- Employee stock options are agreements made on a given date under which an employee has the right to purchase a given number of shares of the employer's stock at a stated price either at a stated time or within a period of time immediately following the vesting date.
- Other accounts receivable/payable
- The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.
Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.- Total
- Trade credits and advances
- Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
- Other receivable/payable
- Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.
- Net worth
- The value of the total assets minus total liabilities.