Non-financial corporations; non-fin. transactions by type of corporations

Non-financial corporations; non-fin. transactions by type of corporations

Non-financial corporations Periods Resources Total (million euros) Resources Output (million euros) Resources 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)
The non-financial corporations sector 2023 1,702,439 1,522,305 12,057 145,145 38,535 5,548 32,987 103,686 102,123 1,563
Dutch controlled non-fin. corporations 2023 949,803 871,510 8,878 52,871 14,863 3,205 11,658 39,266 39,223 43
Dutch Multinationals 2023 364,110 326,990 1,567 29,675 7,521 1,202 6,319 23,567 23,524 43
Other large corporations 2023 142,255 134,333 3,153 1,354 1,022 494 528 297 297 0
Small and medium sized enterprises 2023 443,438 410,187 4,158 21,842 6,320 1,509 4,811 15,402 15,402 0
Foreign controlled non-fin. corporations 2023 752,636 650,795 3,179 92,274 23,672 2,343 21,329 64,420 62,900 1,520
Source: CBS.
Explanation of symbols

Table explanation

This table presents the non-financial transactions of the sector non-financial corporations and four subsectors, namely foreign controlled non-financial corporations, Dutch multinationals, other large corporations and independent small and medium sized enterprises. The transactions are divided into resources and uses. Furthermore, balancing items for the sectors are presented.

Data available from:
Annual data from 2015.

Status of the data:
The data from 2015 to 2023 are final estimates. Published data can be revised annually. Any update will be published in June.

Changes as of June 27th 2025:
Data of 2023 have been added to this table.

When are new data published?
Annual data are released 18 months after the end of a reporting period. New data become available in June each year. Published data can be revised annually. Any update will be published in June.

Description topics

Resources
Resources are transactions add to the economic value of sectors.
Total
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.
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.