The State; government sector, ESA accounts, 1996 - 2010

Table explanation

Description topics

Current account

The European System of Accounts 1995 describes the economy as a series of
coherent economic partial processes. These partial processes include:
production, generating of income, distribution of income, income
expenditures, reallocation by capital transfers, generating of capital and
financing. Each partial process is described by a separate account.
The current account includes transactions related to production,
generating of income, distribution of income, income expenditure.

Expenditures

Wages, salaries and social contributions

Wages and salaries include compensations to employees for labour, which
are paid by the employer, including wage tax deducted by the employer and
the social contributions paid by employees. Social contributions include
the employer-paid contributions for social security, e.g. contributions to
retirement and unemployment schemes.

Social transfers

All payment without direct service in return (excluding capital transfers)
and not intended to finance long-term expenditures of the recipient, e.g.
premiums, benefits (in cash or in kind), gifts, fines, contributions to
the European Union and transfers to other government institutions.
Excluded are taxes paid on production and imports.

Total social transfers

Social transfers in kind

Individual goods and services provided by the government and given to
households free of charge or at very low prices, e.g. individual rent
allowances, child care allowances, legal assistance, public transport
passes for students.

Social insurances

The main task of social insurance institutions is to supply benefits in
connection with legal insurance regulations, e.g. covering incapacity (WIA
and WAO), unemployment (WW), exceptional medical expenses (AWBZ) and the
basic part health insurance (ZVW). Social insurance institutions also
include institutions that supervise executive institutions, e.g. the
Supervisory Board for Social Insurance (UWV), the Medical Insurance Board
(CVZ) and the Social Insurance Bank (SVB). The government is responsible
for the settlement or approval of the social insurance contributions and
benefits.

Public authorities

Public authorities include central government (the State, university
education, public corporations, non-profit institutions of central
government) and local government (provinces, water boards, intermunicipal
regulations, municipalities, non-profit institutions of the local
government). University education is provided by universities and related
institutions (Royal Navy Institute, Royal Military Academy) and is
intended to educate students to a bachelor's, master's or doctor's degree,
and to provide second-stage professional education.
Public corporations are responsible for the organisation of sectors of
trade and industry. Non-profit institutions of the central government are
unions and foundations supervised and mainly financed by the central
government. Water boards are responsible for water management, flood
protection and cleansing of water. Intermunicipal regulations are
cooperation agreements between local government units (mainly
municipalities) on the basis of relevant legislation. Non-profit
institutions of local government are unions and foundations supervised and
mainly financed by local government.

Households

Households include all private households and residents of homes for the
elderly and other institutions in the Netherlands. Included are
self-employed persons, but not limited liability companies (NVs), private
companies with limited liability (BVs) and other legal persons.
NVs and BVs are corporate bodies of which the capital is divided into
shares. The shares of a NV are transferable, the shares of a BV are not
transferable.
Households also include non-profit institutions for household support
(organisations and foundations mostly financed through membership fees,
donations, etc. made by households).

Corporations

Include financial and non-financial enterprises. Financial enterprises are
companies whose main activity is financial mediation and/or providing
financial services (banks, insurance companies and pension funds).
Non-financial enterprises are companies whose main activity is the
production of goods and non-financial services.

Other countries

Foreign countries include non-residential entities like the member states
and institutions of the European Union, third countries and supranational
organisations.