Wealth distribution of households; National Accounts

Wealth distribution of households; National Accounts

Characteristics of households Periods Total amount Net worth (million euros) Total amount Assets Total (million euros) Total amount Assets Currency and deposits (million euros) Total amount Assets Debt securities (million euros) Total amount Assets Loans (million euros) Total amount Assets Equity, investment fund shares or units (million euros) Total amount Assets Insurance, pension and guarantee schemes (million euros) Total amount Assets Fin. derivatives, employee stock options (million euros) Total amount Assets Other accounts receivable/payable (million euros) Total amount Liabilities Total (million euros) Total amount Liabilities Loans (million euros) Total amount Liabilities Fin. derivatives, employee stock options (million euros) Total amount Liabilities Other liabilities (million euros) Total amount Non-financial assets Total (million euros) Total amount Non-financial assets Dwellings (million euros) Total amount Non-financial assets Land underlying dwellings (million euros) Total amount Non-financial assets Other non-financial assets (million euros) Average amount Net worth (1,000 euro) Average amount Assets Total (1,000 euro) Average amount Assets Currency and deposits (1,000 euro) Average amount Assets Debt securities (1,000 euro) Average amount Assets Loans (1,000 euro) Average amount Assets Equity, investment fund shares or units (1,000 euro) Average amount Assets Insurance, pension and guarantee schemes (1,000 euro) Average amount Assets Fin. derivatives, employee stock options (1,000 euro) Average amount Assets Other accounts receivable/payable (1,000 euro) Average amount Liabilities Total (1,000 euro) Average amount Liabilities Loans (1,000 euro) Average amount Liabilities Fin. derivatives, employee stock options (1,000 euro) Average amount Liabilities Other liabilities (1,000 euro) Average amount Non-financial assets Total (1,000 euro) Average amount Non-financial assets Dwellings (1,000 euro) Average amount Non-financial assets Land underlying dwellings (1,000 euro) Average amount Non-financial assets Other non-financial assets (1,000 euro) Standardised amount Net worth (1,000 euro) Standardised amount Assets Total (1,000 euro) Standardised amount Assets Currency and deposits (1,000 euro) Standardised amount Assets Debt securities (1,000 euro) Standardised amount Assets Loans (1,000 euro) Standardised amount Assets Equity, investment fund shares or units (1,000 euro) Standardised amount Assets Insurance, pension and guarantee schemes (1,000 euro) Standardised amount Assets Fin. derivatives, employee stock options (1,000 euro) Standardised amount Assets Other accounts receivable/payable (1,000 euro) Standardised amount Liabilities Total (1,000 euro) Standardised amount Liabilities Loans (1,000 euro) Standardised amount Liabilities Fin. derivatives, employee stock options (1,000 euro) Standardised amount Liabilities Other liabilities (1,000 euro) Standardised amount Non-financial assets Total (1,000 euro) Standardised amount Non-financial assets Dwellings (1,000 euro) Standardised amount Non-financial assets Land underlying dwellings (1,000 euro) Standardised amount Non-financial assets Other non-financial assets (1,000 euro)
Total 2021* 4,446,622 3,091,362 493,791 3,694 10,881 417,125 2,109,954 402 55,515 868,754 833,045 32 35,677 2,224,014 854,247 1,106,429.0 263,338 535.6 372.4 59.5 0.4 1.3 50.2 254.2 0.0 6.7 104.6 100.3 0.0 4.3 267.9 102.9 133.3 31.7 359.1 249.6 39.9 0.3 0.9 33.7 170.4 0.0 4.5 70.2 67.3 0.0 2.9 179.6 69.0 89.4 21.3
Disposable income: 1st 20%-group 2021* 306,822 264,770 49,767 677 1,850 40,915 169,148 12 2,401 31,525 30,161 6 1,358 73,577 31,097 40,277.0 2,203 184.8 159.5 30.0 0.4 1.1 24.6 101.9 0.0 1.4 19.0 18.2 0.0 0.8 44.3 18.7 24.3 1.3 147.9 127.6 24.0 0.3 0.9 19.7 81.5 0.0 1.2 15.2 14.5 0.0 0.7 35.5 15.0 19.4 1.1
Disposable income: 2nd 20%-group 2021* 448,090 325,234 64,570 257 1,482 20,673 233,548 31 4,673 63,060 60,802 2 2,256 185,916 77,518 100,402.0 7,996 269.9 195.9 38.9 0.2 0.9 12.5 140.7 0.0 2.8 38.0 36.6 0.0 1.4 112.0 46.7 60.5 4.8 193.3 140.3 27.9 0.1 0.6 8.9 100.8 0.0 2.0 27.2 26.2 0.0 1.0 80.2 33.4 43.3 3.4
Disposable income: 3rd 20%-group 2021* 774,003 522,619 88,752 375 1,990 31,844 391,733 70 7,855 148,198 143,847 3 4,348 399,582 166,438 215,572.0 17,572 466.2 314.8 53.5 0.2 1.2 19.2 235.9 0.0 4.7 89.3 86.6 0.0 2.6 240.7 100.2 129.8 10.6 299.9 202.5 34.4 0.1 0.8 12.3 151.8 0.0 3.0 57.4 55.7 0.0 1.7 154.8 64.5 83.5 6.8
Disposable income: 4th 20%-group 2021* 1,070,310 727,507 111,812 537 2,286 52,598 548,218 111 11,945 232,550 225,263 5 7,282 575,353 234,718 304,010.0 36,625 644.6 438.2 67.3 0.3 1.4 31.7 330.2 0.1 7.2 140.1 135.7 0.0 4.4 346.5 141.4 183.1 22.1 396.1 269.3 41.4 0.2 0.8 19.5 202.9 0.0 4.4 86.1 83.4 0.0 2.7 212.9 86.9 112.5 13.6
Disposable income: 5th 20%-group 2021* 1,847,397 1,251,232 178,890 1,848 3,273 271,095 767,307 178 28,641 393,421 372,972 16 20,433 989,586 344,476 446,168.0 198,942 1,112.6 753.6 107.7 1.1 2.0 163.3 462.1 0.1 17.2 236.9 224.6 0.0 12.3 596.0 207.5 268.7 119.8 682.3 462.1 66.1 0.7 1.2 100.1 283.4 0.1 10.6 145.3 137.8 0.0 7.5 365.5 127.2 164.8 73.5
Type: Single man 2021* 438,408 309,053 51,888 463 1,038 42,569 207,292 41 5,762 80,780 77,099 4 3,677 210,135 80,162 103,826.0 26,147 294.0 207.3 34.8 0.3 0.7 28.5 139.0 0.0 3.9 54.2 51.7 0.0 2.5 140.9 53.8 69.6 17.5 294.0 207.3 34.8 0.3 0.7 28.5 139.0 0.0 3.9 54.2 51.7 0.0 2.5 140.9 53.8 69.6 17.5
Type: Single woman 2021* 469,321 339,109 64,776 509 1,358 30,760 237,604 25 4,077 55,016 52,805 4 2,207 185,228 76,426 98,987.0 9,815 299.8 216.7 41.4 0.3 0.9 19.7 151.8 0.0 2.6 35.2 33.7 0.0 1.4 118.3 48.8 63.2 6.3 299.8 216.7 41.4 0.3 0.9 19.7 151.8 0.0 2.6 35.2 33.7 0.0 1.4 118.3 48.8 63.2 6.3
Type: One-parent family 2021* 183,371 129,352 21,054 100 542 12,567 92,063 22 3,004 43,807 42,030 1 1,776 97,826 37,294 48,303.0 12,229 326.7 230.4 37.5 0.2 1.0 22.4 164.0 0.0 5.4 78.0 74.9 0.0 3.2 174.3 66.4 86.1 21.8 200.0 141.1 23.0 0.1 0.6 13.7 100.4 0.0 3.3 47.8 45.8 0.0 1.9 106.7 40.7 52.7 13.3
Type: Couple, with child(ren) 2021* 1,430,072 936,187 152,052 890 3,277 153,931 601,269 197 24,571 415,598 399,012 8 16,578 909,483 336,172 435,416.0 137,895 737.1 482.6 78.4 0.5 1.7 79.3 309.9 0.1 12.7 214.2 205.7 0.0 8.5 468.8 173.3 224.4 71.1 331.5 217.0 35.3 0.2 0.8 35.7 139.4 0.0 5.7 96.4 92.5 0.0 3.8 210.9 77.9 100.9 32.0
Type: Couple, no children 2021* 1,795,924 1,280,727 181,722 1,610 4,304 165,061 912,101 105 15,824 247,235 237,180 14 10,041 762,432 303,466 393,052.0 65,914 805.5 574.4 81.5 0.7 1.9 74.0 409.1 0.0 7.1 110.9 106.4 0.0 4.5 342.0 136.1 176.3 29.6 535.7 382.0 54.2 0.5 1.3 49.2 272.1 0.0 4.7 73.7 70.8 0.0 3.0 227.4 90.5 117.2 19.7
Other types of households 2021* 129,526 96,934 22,299 122 362 12,237 59,625 12 2,277 26,318 24,919 1 1,398 58,910 20,727 26,845.0 11,338 251.6 188.3 43.3 0.2 0.7 23.8 115.8 0.0 4.4 51.1 48.4 0.0 2.7 114.4 40.3 52.2 22.0 174.1 130.3 30.0 0.2 0.5 16.4 80.2 0.0 3.1 35.4 33.5 0.0 1.9 79.2 27.9 36.1 15.2
Source of income: mixed income 2021* 786,063 444,429 73,969 1,392 1,520 158,983 190,462 21 18,082 147,902 133,449 12 14,441 489,536 120,710 156,345.0 212,481 952.4 538.5 89.6 1.7 1.8 192.6 230.8 0.0 21.9 179.2 161.7 0.0 17.5 593.1 146.2 189.4 257.4 587.7 332.3 55.3 1.0 1.1 118.9 142.4 0.0 13.5 110.6 99.8 0.0 10.8 366.0 90.2 116.9 158.9
Source of income: compensation of employ 2021* 2,192,771 1,600,964 244,915 1,167 4,904 185,325 1,134,774 369 29,510 603,761 586,136 10 17,615 1,195,568 501,855 650,007.0 43,706 519.9 379.6 58.1 0.3 1.2 43.9 269.0 0.1 7.0 143.1 139.0 0.0 4.2 283.5 119.0 154.1 10.4 315.5 230.4 35.2 0.2 0.7 26.7 163.3 0.1 4.2 86.9 84.3 0.0 2.5 172.0 72.2 93.5 6.3
Source of income: old age benefits 2021* 1,309,368 919,545 156,690 1,074 4,024 68,459 683,445 7 5,846 93,831 91,176 9 2,646 483,654 208,334 269,836.0 5,484 610.3 428.6 73.0 0.5 1.9 31.9 318.6 0.0 2.7 43.7 42.5 0.0 1.2 225.4 97.1 125.8 2.6 491.6 345.3 58.8 0.4 1.5 25.7 256.6 0.0 2.2 35.2 34.2 0.0 1.0 181.6 78.2 101.3 2.1
Source of income: other 2021* 158,420 126,424 18,217 61 433 4,358 101,273 5 2,077 23,260 22,284 1 975 55,256 23,348 30,241.0 1,667 142.3 113.5 16.4 0.1 0.4 3.9 91.0 0.0 1.9 20.9 20.0 0.0 0.9 49.6 21.0 27.2 1.5 110.6 88.3 12.7 0.0 0.3 3.0 70.7 0.0 1.4 16.2 15.6 0.0 0.7 38.6 16.3 21.1 1.2
Main earner: to 35 years 2021* 208,567 117,888 38,767 115 252 13,388 56,721 79 8,566 126,499 121,204 1 5,294 217,178 77,947 100,958.0 38,273 120.4 68.1 22.4 0.1 0.1 7.7 32.8 0.0 4.9 73.0 70.0 0.0 3.1 125.4 45.0 58.3 22.1 90.8 51.3 16.9 0.0 0.1 5.8 24.7 0.0 3.7 55.1 52.8 0.0 2.3 94.6 33.9 44.0 16.7
Main earner: 35 to 50 years 2021* 855,023 541,150 98,796 427 2,066 79,357 342,559 143 17,802 323,728 311,789 4 11,935 637,601 234,775 304,083.0 98,743 438.8 277.7 50.7 0.2 1.1 40.7 175.8 0.1 9.1 166.1 160.0 0.0 6.1 327.2 120.5 156.1 50.7 249.9 158.2 28.9 0.1 0.6 23.2 100.1 0.0 5.2 94.6 91.1 0.0 3.5 186.4 68.6 88.9 28.9
Main earner: 50 to 65 years 2021* 1,845,183 1,344,581 172,997 1,274 4,085 178,088 966,917 162 21,058 296,957 282,673 11 14,273 797,559 301,702 390,767.0 105,090 808.9 589.4 75.8 0.6 1.8 78.1 423.9 0.1 9.2 130.2 123.9 0.0 6.3 349.6 132.3 171.3 46.1 500.0 364.3 46.9 0.3 1.1 48.3 262.0 0.0 5.7 80.5 76.6 0.0 3.9 216.1 81.7 105.9 28.5
Main earner: 65 years or older 2021* 1,537,849 1,087,743 183,231 1,878 4,478 146,292 743,757 18 8,089 121,570 117,379 16 4,175 571,676 239,823 310,621.0 21,232 657.1 464.8 78.3 0.8 1.9 62.5 317.8 0.0 3.5 51.9 50.2 0.0 1.8 244.3 102.5 132.7 9.1 517.0 365.7 61.6 0.6 1.5 49.2 250.0 0.0 2.7 40.9 39.5 0.0 1.4 192.2 80.6 104.4 7.1
Home ownership: Owner-occupied home 2021* 3,862,369 2,544,774 397,108 3,326 9,404 385,174 1,707,861 311 41,590 834,267 806,573 29 27,665 2,151,862 846,656 1,096,597.0 208,609 869.1 572.6 89.4 0.7 2.1 86.7 384.3 0.1 9.4 187.7 181.5 0.0 6.2 484.2 190.5 246.7 46.9 521.9 343.9 53.7 0.4 1.3 52.1 230.8 0.0 5.6 112.7 109.0 0.0 3.7 290.8 114.4 148.2 28.2
Home ownership: Rent with rent subsidy 2021* 110,620 109,719 12,666 6 115 507 93,367 13 3,045 6,088 4,724 0 1,364 6,989 60 78.0 6,851 77.2 76.6 8.8 0.0 0.1 0.4 65.2 0.0 2.1 4.3 3.3 0.0 1.0 4.9 0.0 0.1 4.8 59.9 59.5 6.9 0.0 0.1 0.3 50.6 0.0 1.6 3.3 2.6 0.0 0.7 3.8 0.0 0.0 3.7
Home ownership: Rent: no rent subsidy 2021* 444,202 409,881 74,664 313 1,209 28,811 294,428 77 10,379 26,743 20,320 3 6,420 61,064 5,945 7,700.0 47,419 215.6 198.9 36.2 0.2 0.6 14.0 142.9 0.0 5.0 13.0 9.9 0.0 3.1 29.6 2.9 3.7 23.0 162.0 149.5 27.2 0.1 0.4 10.5 107.4 0.0 3.8 9.8 7.4 0.0 2.3 22.3 2.2 2.8 17.3
Home ownership: Other 2021* 29,431 26,988 9,353 49 153 2,633 14,298 1 501 1,656 1,428 0 228 4,099 1,586 2,054.0 459 80.7 74.0 25.6 0.1 0.4 7.2 39.2 0.0 1.4 4.5 3.9 0.0 0.6 11.2 4.3 5.6 1.3 74.5 68.3 23.7 0.1 0.4 6.7 36.2 0.0 1.3 4.2 3.6 0.0 0.6 10.4 4.0 5.2 1.2
Source: CBS.
Explanation of symbols

Table explanation


This table describes the wealth distribution of the sector households in the national accounts over different household groups. Households are identified by main source of income, living situation, household composition, age classes of the head of the household, income class by 20% groups, and net worth class by 20% groups.

Data available from: 2015.

Status of the figures:
All data are provisional.

Changes as of October 19th 2023:
The figures of 2015-2020 are revised, because national accounts figures are changed due to the revision policy of Statistics Netherlands. Results for 2021 are added to the table.

When will new figures be published?
New figures will be released in October 2024.

Description topics

Total amount
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.
Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, 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 Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units

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
Fin. derivatives, employee stock options
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.

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.
Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

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 liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.

Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included and costs of ownership transfers on land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers on land underlying dwellings.
The data relate to households including non-profit institutions serving households.
Average amount
Amount per household.
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.

Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, 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 Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units

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
Fin. derivatives, employee stock options
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.

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.

Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

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 liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.
Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included and costs of ownership transfers on land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers on land underlying dwellings.
The data relate to households including non-profit institutions serving households.
Standardised amount
Amount per household converted to a single-person household.
Net worth
Net worth equals the financial assets minus the liabilities plus the non-financial assets. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these non-profit institutions serving households are no longer included for assets and liabilities, but still included in non-financial assets.


Assets
Assets are possessions of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
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.
Debt securities
Debt securities are negotiable financial instruments serving as evidence of debt.
Loans
Loans are created when creditors lend funds to debtors.
Equity, 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 Equity and investment fund shares or units include:
- listed shares
- unlisted shares - other equity
- investment fund shares or units
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
Fin. derivatives, employee stock options
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.

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.
Liabilities
Liabilities are debts of households. Up to and including 2010 these data concern the households sector including the non-profit institutions serving households. From 2011 onwards these NPISH are no longer included.
Total
Loans
Loans are created when creditors lend funds to debtors.
Fin. derivatives, employee stock options
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.

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 liabilities
Other liabilities are all debts excluding loans, financial derivatives and employee stock options. Up to and including 2010, these data relate to households including non-profit institutions serving households. From 2011 onwards, these non-profit institutions serving households are no longer included.
Non-financial assets
Non-financial assets are objects which represent an economic value, on which property rights can be exerted and which do not have a financial character. In practice, this includes approximately all (non-financial) objects which can be sold. Examples of objects which cannot be sold are the sea and the air. Examples of assets which have a financial character are stocks and pensions. Non-financial assets consist of fixed assets, inventories, land and oil and gas reserves and consumer durables.
The data relate to households including non-profit institutions serving households.
Total
Dwellings
Buildings used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, so are public monuments identified primarily as dwellings. Costs of site clearance and preparation are also included. Examples include residential buildings, such as one and two-dwelling buildings and other residential buildings intended for non-transient occupancy. Uncompleted dwellings are included to the extent that the ultimate user is deemed to have taken ownership, either because the construction is on own account or as evidenced by the existence of a contract of sale/purchase. Dwellings acquired for military personnel are included because they are used, so are dwellings acquired by civilian units for the production of housing services. The value of land underlying dwellings is included.
The data relate to households including non-profit institutions serving households.
Land underlying dwellings
Land underlying buildings that are used entirely or primarily as residences, including any associated structures, such as garages and all permanent fixtures customarily installed in residences. The value of the land underlying dwellings is defined as the difference between the value of the total real estate (land and buildings) and the value of the structures.
The data relate to households including non-profit institutions serving households.
Other non-financial assets
Other non-financial assets are the total of non-financial assets excluding dwellings, land underlying dwellings and costs of ownership transfers.
The data relate to households including non-profit institutions serving households.