Financial corporations; balance sheet 1998-2016
Explanation of symbols
Table explanation
This table consists of the balance sheet of financial corporations. It enables to compare institutional investors with monetary financial institutions, captive financial institutions and money lenders and other financial intermediaries and financial auxiliaries.
Data available yearly figures from 1998 to 2016.
Status of the figures:
Figures up to 2015 are definitive, figures for 2016 are provisional.
Because this table is discontinued, figures will not be updated anymore.
Changes as of 7 September 2018:
None, this table is discontinued.
When will new figures be published?
Not applicable anymore.
The strategic alliance between Statistics Netherlands (CBS) and the Dutch Central Bank (DNB) has led to a reallocation of tasks between the two institutions. Institutional investors is now part of the dominion of DNB. Publication of tables on institutional investors by the CBS is discontinued. DNB provides the OECD with figures for its statistic Institutional investors. See paragraph 3 for links to the websites of DNB and OECD.
Description topics
- Assets
- Total assets
- 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 (SDR's)
- 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 transferable deposits
- Currency consists of notes and coins in circulation that are commonly used to make payments. 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.
- 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.
- Short-term securities
- Short-term securities include 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
- Long-term securities include 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.
- 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. As from 2008 after revision mortgage loans are part of long-term loans.
- Mortgage loans
- Loans secured by property. As from 2008 after revision mortgage loans are part of long-term loans.
- Equity and investment fund shares or units. 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 institutional units that issued the shares or units. 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 include:
- listed shares
- unlisted shares
- other equity
- investment fund shares or units.
- Ins., pension and st. guarantee sch
- Insurance, pension and standardised guarantee schemes exists of six subcategories:
(a) non-life insurance technical reserves;
(b) life insurance and annuity entitlements;
(c) pension entitlements;
(d) claims of pension funds on pension managers;
(e) entitlements to non-pension benefits ; and
(f) 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: 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; or
(c) an insurer.
Claims of pension funds on pension managers and entitlements to non-pension benefits. For the Netherlands this category only relates to claims of pension funds on pension managers, entitlements to non-pension benefits don't occur here. The claims of pension funds on pension managers are only applicable to corporate pension plans with defined benefit schemes. The positive and negative reserves are attributed to employers and not to the employees.
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.
- 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:
(a) they are linked to a financial or non-financial asset, to a group of assets, or to an index;
(b) they are either negotiable or can be offset on the market; and
(c) 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.
- 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.
- Property
- Property consists of houses, offices, shops, rural estates and other (parking lots, factory buildings, holiday parks).
- Other assets
- Capital equipments such as inventory and stocks.
- Liabilities
- Total liabilities
- Special Drawing Rights (SDR's)
- 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
- 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
- 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 euro's and foreign currency at any resident and non-resident bank (except for saving deposits in euro's), which are not immediately transferable without restrictions.
- Short-term securities
- Short-term securities include 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
- Long-term securities include 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.
- 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. As from 2008 after revision mortgage loans are part of long-term loans.
- Equity and investment fund shares or units. 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 institutional units that issued the shares or units. 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 include:
- listed shares
- unlisted shares
- other equity
- investment fund shares or units.
- Ins., pension and st. guarantee sch
- Insurance, pension and standardised guarantee schemes exists of six subcategories:
(a) non-life insurance technical reserves;
(b) life insurance and annuity entitlements;
(c) pension entitlements;
(d) claims of pension funds on pension managers;
(e) entitlements to non-pension benefits; and
(f) 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: 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; or
(c) an insurer.
Claims of pension funds on pension managers and entitlements to non-pension benefits. For the Netherlands this category only relates to claims of pension funds on pension managers, entitlements to non-pension benefits don't occur here. The claims of pension funds on pension managers are only applicable to corporate pension plans with defined benefit schemes. The positive and negative reserves are attributed to employers and not to the employees.
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.
- 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:
(a) they are linked to a financial or non-financial asset, to a group of assets, or to an index;
(b) they are either negotiable or can be offset on the market; and
(c) 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.
- 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.
- Net worth
- The value of the total assets minus total liabilities.