Reporting of Government Deficits and Debt Levels
in accordance with Council Regulation (EC) N° 3605/93 as amended,
the Statements contained in the Council minutes of 22/11/1993,
and the Code of Best Practice adopted by the Ecofin Council of 18/2/2003

Set of reporting tables as endorsed by the CMFB on 26/6/2003.
- Reporting before 1 April 2009

Table 1: Reporting of government deficit/surplus and debt levels and provision of associated data.
Tables 2A to 2D: Provision of the data which explain the transition between the national definitions of government balance and the
deficit/surplus (EDP B.9) of each government sub-sector.
Tables 3A to 3E: Provision of the data which explain the contributions of the government deficit/surplus and the other relevant factors to the
variation in the government debt level, and the consolidation of debt (general government and general government subsectors).
Table 4: Provision of other data in accordance with the statements contained in the Council minutes of 22/11/1993.
Yellow cells: compulsory detail; green cells: automatic compilation; blue cells: voluntary detail.
Not applicable: M ; Not available: L

Please mention data sources and whether the data supplied are publicly available.

Table 1: Reporting of government deficit/surplus and debt levels and provision of associated data

Year

Member State:Netherlands
Data are in millions of euro
Date:31/March/ 2009

ESA 95
codes

Net borrowing (-)/ net lending (+)
General government
- Central government
- State government
- Local government
- Social security funds

EDP B.9
S.13
S.1311
S.1312
S.1313
S.1314

General government consolidated gross debt
Level at nominal value outstanding at end of year
By category:
Currency and deposits
Securities other than shares, exc. financial derivatives
Short-term
Long-term
Loans
Short-term
Long-term

General government expenditure on:
Gross fixed capital formation
Interest (consolidated)
p.m.: Interest (consolidated)

Gross domestic product at current market prices
(1) Please indicate status of data: estimated, half-finalized, final.

2005
final

2006
half-final

2007
half-final

2008
estimated

3371
4327

1973
3465

6057
4188

-1359
268
M

M

M

M

2009
planned

-19235
-9635
M

-874
-753

-118
-838

-40
-1452

-3069
4938

-1175
-8425

266060

255896

258774

346222

331412

AF.2
AF.33
AF.331
AF.332
AF.4
AF.41
AF.42

626
219537
17954
201583
45897
6985
38912

615
210756
13854
196902
44525
5745
38780

610
208177
16694
191483
49987
11460
38527

604
283086
84044
199042
62532
12153
50379

P.51
EDP D.41
D.41 (uses)

16884
12013
12103

17805
11821
11948

18910
12525
12644

19518
12907
13077

20254
15247
15433

B.1*g

513407

539929

567066

594608

580273

Table 2A: Provision of the data which explain the transition between the public accounts budget deficit and the central government deficit/surplus
Member State:Netherlands
Data are in millions of euro
Date:31/March/ 2009

2005
final

Working balance in central government accounts
(public accounts, please specify whether this working balance is cash-based)
Financial transactions considered in the working balance
Loans, granted (+)
Loans, repayments (-)
Equities, acquisition (+)
Equities, sales (-)
Other financial transactions (+/-)
Detail 1
Detail 2

Year
2007
half-final

2006
half-final
-76

4129

2008
estimated

612

2009
planned

-86630

-18016

224

-2727

1567

83959

3300

2444

2814

4102

11821

2930

-1222

-1172

-1343

-539

0

cash based

long term loans, of which 9375 million euro Fortis - loans

2868

37

50

37090

0

-3733

-4050

-1031

-379

0

-133

-356

-211

35966

370

Difference between interest paid (+) and accrued (EDP D.41)(-)

726

629

738

396

-263

Other accounts receivable (+)
Detail 1
Detail 2

682

960

546

2087

-2698

230

27

194

53

0

580

317

968

27

42

Correction on cash-based taxes

229

112

-67

47

-320

In 2002 fees for collection costs, as from 2003 refund on GNI payment to EU

-264

382

-134

1870

-2200

-56

-140

-83

0

0

Other accounts payable (-)
Detail 1
Detail 2

Net borrowing (+) or net lending (-) of State entities not part of central government
Net borrowing (-) or net lending (+) of other central government bodies
Detail 1
Detail 2
Other adjustments (+/-) (please detail )
Detail 1
Detail 2
Detail 3
Detail 4
Detail 5
Net borrowing (-)/lending(+) (EDP B.9) of central government (S.1311)

of which 16800 million euro Fortis, 10000 million euro ING, 6540 millio euro RFS/AA
of which 34000 million euro short term loans Fortis

Trade credits military equipment expenditure

Correction on cash-based natural gas revenues
Correction on cash-based current transfers to social security funds

0

300

-300

128

-185

Correction on cash-based student cards for public transport

-37

-38

-32

-38

-35

Correction on cash-based auction of radio frequenties

597

70

686

425

-176

15

-166

-199

111

0

VAT-compensation fund to local government

90

-158

0

26

0

Correction on cash-based capital transfers to IDA

185

-94

121

210

27

Correction on cash-based social assistance benefits in cash

101

53

97

57

0

Correction on cash-based social assistance benefits in kind

325

67

0

0

0

Correction on cash-based transfers to local governement

-597

-9

825

-109

0

Correction on cash-based current transfers to social security funds

518

214

-154

-73

0

Trade credits military equipment sales

-40

163

-4

203

-203

M

M

M

M

Other adjustments

M

-34

71

73

106

0

-1851

1195

-757

3845

8218

-1638

529

-205

3358

8218

Third party accounts

-213

666

-552

487

0

other adjustments

268

4327

3465

4188

-9635

(ESA 95 accounts)
(1) Please indicate status of data: estimated, half-finalized, final.
Note: Member States are asked, according to established practice, to adapt tables 2A, B, C and D to their national specificity.

Table 2B: Provision of the data which explain the transition between the working balances and the state government deficit/surplus
Member State:Netherlands
Data are in millions of euro
Date:31/March/ 2009

2005
final

Year
2007
half-final

2006
half-final

2008
estimated

2009
planned

Working balance in state government accounts
(please specify whether this working balance is cash-based)

M

M

M

M

M

Financial transactions considered in the working balance
Loans (+/-)
Equities (+/-)
Other financial transactions (+/-)
Detail 1
Detail 2

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

M

Non-financial transactions not considered in the working balance
Detail 1
Detail 2

M

M

M

M

M

Difference between interest paid (+) and accrued (EDP D.41)(-)

M

M

M

M

M

Other accounts receivable (+)
Detail 1
Detail 2
Other accounts payable (-)
Detail 1
Detail 2

M

M

M

M

M

M

M

M

M

M

Adjustment for subsector delimitation
Detail 1
Detail 2

M

M

M

M

M

Other adjustments (+/-) (please detail )
Detail 1
Detail 2
Detail 3

M

M

M

M

M

Net borrowing (-)/lending(+) (EDP B.9) of state government (S.1312)

M

M

M

M

M

(ESA 95 accounts)
(1) Please indicate status of data: estimated, half-finalized, final.
Note: Member States are asked, according to established practice, to adapt tables 2A, B, C and D to their national specificity.

Table 2C: Provision of the data which explain the transition between the working balances and the local government deficit/surplus
Member State:Netherlands
Data are in millions of euro
Date:31/March/ 2009
Working balance in local government accounts
(please specify whether this working balance is cash-based)
Financial transactions considered in the working balance
Loans (+/-)
Equities (+/-)
Other financial transactions (+/-)
Detail 1
Detail 2

2005
final

Year
2007
half-final

2006
half-final

2008
estimated

2009
planned

L

1502

1041

1719

-700

-1174

accrual based

L

-1639

-618

L

-2

0

0

L

-1638

-618

-700

L

1

0

0

Adjustment for non-financial transactions not considered in the working balance
Detail 1
Detail 2

L

-3907

-4072

-6379

Difference between interest paid (+) and accrued (EDP D.41)(-)

L

0

0

0

Other accounts receivable (+)
Detail 1
Detail 2
Other accounts payable (-)
Detail 1
Detail 2

L

0

0

0

L

0

0

0

Adjustment for subsector delimitation
Detail 1
Detail 2

L

995

1437

538

Other adjustments (+/-) (please detail )
Detail 1
Detail 2
Detail 3

L

2931

2172

1753

3599

2955

1332

Provisions registered in the working balance

-668

-783

-197

Transfers to reserves, internal interest flows

618

not specified

Net borrowing (-)/lending(+) (EDP B.9) of local government (S.1313)

-874

-118

(ESA 95 accounts)
(1) Please indicate status of data: estimated, half-finalized, final.
Note: Member States are asked, according to established practice, to adapt tables 2A, B, C and D to their national specificity.

-40

-3069

Net fixed capital formation and purchase/sales of land

EMU balance provinces, water boards, communal arrangemets (2006/2007)and NPI's belonging to Local Government (2006/2007/2008)

-1174

Table 2D: Provision of the data which explain the transition between the working balances and the social security deficit/surplus
Member State:Netherlands
Data are in millions of euro
Date:31/March/ 2009

2005
final

Working balance in social security accounts
(please specify whether this working balance is cash-based)
Financial transactions considered in the working balance
Loans (+/-)
Equities (+/-)
Other financial transactions (+/-)
Detail 1
Detail 2

Year
2007
half-final

2006
half-final
-816

399

247
M
M

83

506
M

5475

463
M

M
247

2008
estimated

115
M

463

115

Adjustment for non-financial transactions not considered in the working balance
Detail 1
Detail 2

M

M

M

M

Difference between interest paid (+) and accrued (EDP D.41)(-)

M

M

M

M

Other accounts receivable (+)
Detail 1
Detail 2
Other accounts payable (-)
Detail 1
Detail 2

405

-1122

-554

-277

-589

-621

-1444

-375

Adjustment for subsector delimitation
Detail 1
Detail 2

M

M

M

M

Other adjustments (+/-) (please detail )
Detail 1
Detail 2
Detail 3

M

M

M

M

Net borrowing (-)/lending(+) (EDP B.9) of social security (S.1314)

-753

-838

(ESA 95 accounts)
(1) Please indicate status of data: estimated, half-finalized, final.
Note: Member States are asked, according to established practice, to adapt tables 2A, B, C and D to their national specificity.

-8425

M

M
506

2009
planned

-1452

4938

-8425

Table 3A: Provision of the data which explain the contributions of the deficit/surplus and the other relevant factors to the variation in the debt level (general government)

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009

Year
2005
final

2006
half-final

2007
half-final

2008
estimated

Net borrowing(+)/lending(-)(EDP B.9) of general government (S.13)*

1359

-3371

-1973

-6057

Net acquisition (+) of financial assets (3)

5671

-4857

4663

89343

Currency and deposits (F.2)
Securities other than shares (F.3)
Loans (F.4)
Increase (+)
Reduction (-)
Shares and other equity (F.5)
Increase (+)
Reduction (-)
Other financial assets (F.1, F.6 and F.7)

6063
-107
2566
4849
-2283
-877
3141
-4018
-1974

-4003
-143
-65
4506
-4571
-4593
37
-4630
3947

4808
394
2322
5237
-2915
-2750
50
-2800
-111

-333
-244
45183
47025
-1842
36006
37090
-1084
8731

Adjustments (3)

1539

-1181

309

4212

Net incurrence (-) of liabilities in financial derivatives (F.34)
Net incurrence (-) of other liabilities (F.5, F.6 and F.7)

0
1187

0
-2097

0
193

0
3621

Issuances above(-)/below(+) nominal value
Difference between interest (EDP D.41) accrued(-) and paid(4)(+)
Redemptions of debt above(+)/below(-) nominal value

-23
90
134

797
127
98

263
119
2

292
170
0

Appreciation(+)/depreciation(-)(5) of foreign-currency debt (6)
Changes in sector classification (K.12.1)(6) (+/-)
Other volume changes in financial liabilities (K.7, K.8, K.10)(6)(-)

154
0
-3

-22
0
-84

-314
0
46

-39
0
168

Statistical discrepancies

-113

-755

-121

-50

Difference between capital and financial accounts (B.9-B.9f)
Other statistical discrepancies (+/-)

0
-113

0
-755

0
-121

-50

Change in general government (S.13) consolidated gross debt (2)

8456

-10164

2878

87448

*Please note that the sign convention for net borrowing / net lending is different from tables 1 and 2.
(1) Please indicate the status of the data: estimated, half-finalized, final.
(3) Consolidated within general government.
(5) Due to exchange-rate movements and to swap activity.

(2) A positive entry in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(4) Including capital uplift
(6) AF.2, AF.33 and AF.4. At face value.

Table 3B: Provision of the data which explain the contributions of the deficit/surplus and the other relevant factors to the variation in the government debt level
and the consolidation of debt (central government)

Year

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009

2005
final

2006
half-final

2007
half-final

2008
estimated

Net borrowing(+)/lending(-)(EDP B.9) of central government (S.1311)*

-268

-4327

-3465

-4188

Net acquisition (+) of financial assets (3)

6921

-7098

7673

87729

Currency and deposits (F.2)

5237

-5062

3932

-789

Securities other than shares (F.3)

-103

-129

-119

-170

Loans (F.4)

2228

907

4457

51185

Increase (+)

3323

1871

5573

51228

Reduction (-)

-1095

-964

-1116

-43

-865

-4013

-981

36711

Shares and other equity (F.5)
Increase (+)

2868

37

50

37090

Reduction (-)

-3733

-4050

-1031

-379

Other financial assets (F.1, F.6 and F.7)

424

1199

384

792

Adjustments (3)

-252

1827

563

2735

0

0

0

0

Net incurrence (-) of other liabilities (F.5, F.6 and F.7)

-457

805

179

2273

Issuances above(-)/below(+) nominal value
Difference between interest (EDP D.41) accrued(-) and paid(4)(+)

-23

797

263

292

90

127

119

170

Redemptions of debt above(+)/below(-) nominal value

135

98

2

0

0

0

0

0

0

0

0

0

3

0

0

0

-121

-777

-103

-70

0

0

0

0

Other statistical discrepancies (+/-)

-121

-777

-103

-70

Change in central government (S.1311) consolidated gross debt (2)

6280

-10375

4668

86206

Central government contribution to general government debt (a=b-c)

234476

224682

227466

308916

Central government gross debt (level) (b) (3)
Central government holdings of other subsectors debt (level) (c)(6)

237908

227533

232201

318407

3432

2851

4735

9491

Net incurrence (-) of liabilities in financial derivatives (F.34)

Appreciation(+)/depreciation(-)(5) of foreign-currency debt (6)
Changes in sector classification (K.12.1)(6) (+/-)
(6)

Other volume changes in financial liabilities (K.7, K.8, K.10) (-)
Statistical discrepancies
Difference between capital and financial accounts (B.9-B.9f)

*Please note that the sign convention for net borrowing / net lending is different from tables 1 and 2.
(1) Please indicate the status of the data: estimated, half-finalized, final.
(3) Consolidated within central government.
(5) Due to exchange-rate movements and to swap activity.

(2) A positive entry in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(4) Including capital uplift
(6) AF.2, AF.33 and AF.4. At face value.

Table 3C: Provision of the data which explain the contributions of the deficit/surplus and the other relevant factors to the variation in the debt level
and the consolidation of debt (state government)

Year

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009
Net borrowing(+)/lending(-)(EDP B.9) of state government (S.1312)*
Net acquisition (+) of financial assets

2005
final
M

(3)

Currency and deposits (F.2)
Securities other than shares (F.3)
Loans (F.4)
Increase (+)
Reduction (-)
Shares and other equity (F.5)
Increase (+)
Reduction (-)
Other financial assets (F.1, F.6 and F.7)

2006
half-final
M

0
M
M
M
M
M
M
M
M
M

Adjustments (3)

2007
half-final
M

0
M
M
M
M
M
M
M
M
M

0

2008
estimated
M

0
M
M
M
M
M
M
M
M
M

0

0
M
M
M
M
M
M
M
M
M

0

0

Net incurrence (-) of liabilities in financial derivatives (F.34)
Net incurrence (-) of other liabilities (F.5, F.6 and F.7)

M
M

M
M

M
M

M
M

Issuances above(-)/below(+) nominal value
Difference between interest (EDP D.41) accrued(-) and paid(4)(+)
Redemptions of debt above(+)/below(-) nominal value

M
M
M

M
M
M

M
M
M

M
M
M

Appreciation(+)/depreciation(-)(5) of foreign-currency debt (6)
Changes in sector classification (K.12.1)(6) (+/-)
Other volume changes in financial liabilities (K.7, K.8, K.10)(6)(-)

M
M
M

M
M
M

M
M
M

M
M
M

Statistical discrepancies

M

M

M

M

Difference between capital and financial accounts (B.9-B.9f)
Other statistical discrepancies (+/-)

M
M

M
M

M
M

M
M

Change in state government (S.1312) consolidated gross debt (2)

M

M

M

M

State government contribution to general government debt (a=b-c)

M

M

M

M

State government gross debt (level) (b) (3)
State government holdings of other subsectors debt (level) (c)(6)

M
M

M
M

M
M

M
M

*Please note that the sign convention for net borrowing / net lending is different from tables 1 and 2.
(1) Please indicate the status of the data: estimated, half-finalized, final.
(3) Consolidated within state government.
(5) Due to exchange-rate movements and to swap activity.

(2) A positive entry in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(4) Including capital uplift
(6) AF.2, AF.33 and AF.4. At face value.

Table 3D: Provision of the data which explain the contributions of the deficit/surplus and the other relevant factors to the variation in the debt level
and the consolidation of debt (local government)

Year

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009

2005
final

Net borrowing(+)/lending(-)(EDP B.9) of local government (S.1313)*
Net acquisition (+) of financial assets

2006
half-final
874

(3)

-1291

Currency and deposits (F.2)
Securities other than shares (F.3)
Loans (F.4)
Increase (+)
Reduction (-)
Shares and other equity (F.5)
Increase (+)
Reduction (-)
Other financial assets (F.1, F.6 and F.7)

461
119
320
320 L
L

2008
estimated

118

40

3069

-276

-696

-326

1034
-24
-1539

588
299
-184

221
-180
-1201

L
-1539
-580

-483
L

2007
half-final

L

L
-184
-1769

L

-1201
-705
L

-483
-1708

-580
833

-1769
370

-705
1539

Adjustments (3)

1898

-223

623

68

Net incurrence (-) of liabilities in financial derivatives (F.34)
Net incurrence (-) of other liabilities (F.5, F.6 and F.7)

0
1751

0
-210

0
892

0
-74

0
0
-1

0
0
1

0
0
0

0
0
0

154
0
-6

-22
0
8

-314
0
45

-39
0
181

Statistical discrepancies

0

0

0

0

Difference between capital and financial accounts (B.9-B.9f)
Other statistical discrepancies (+/-)

0
0

0
0

0
0

0
0

1481

-381

-33

2811

Issuances above(-)/below(+) nominal value
Difference between interest (EDP D.41) accrued(-) and paid(4)(+)
Redemptions of debt above(+)/below(-) nominal value
Appreciation(+)/depreciation(-)(5) of foreign-currency debt (6)
Changes in sector classification (K.12.1)(6) (+/-)
Other volume changes in financial liabilities (K.7, K.8, K.10)(6)(-)

Change in local government (S.1313) consolidated gross debt (2)
Local government contribution to general government debt (a=b-c)

39316

38938

39035

41913

Local government gross debt (level) (b)
Local government holdings of other subsectors debt (level) (c)

40917
1601

40536
1598

40503
1468

43314
1401

(3)

(6)

*Please note that the sign convention for net borrowing / net lending is different from tables 1 and 2.
(1) Please indicate the status of the data: estimated, half-finalized, final.
(3) Consolidated within local government.
(5) Due to exchange-rate movements and to swap activity.

(2) A positive entry in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(4) Including capital uplift
(6) AF.2, AF.33 and AF.4. At face value.

Table 3E: Provision of the data which explain the contributions of the deficit/surplus and the other relevant factors to the variation in the debt level
and the consolidation of debt (social security funds)

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009
Net borrowing(+)/lending(-)(EDP B.9) of social security funds (S.1314)*
Net acquisition (+) of financial assets

(3)

Currency and deposits (F.2)
Securities other than shares (F.3)
Loans (F.4)

Year
2005
final

2006
half-final

2007
half-final

2008
estimated

753

838

1452

-4938

-581

722

1444

7882

367

25

288

235

-9

0

0

0

-921

-1229

1719

1315

Increase (+)

0

0

1719

1315

Reduction (-)

-921

-1229

0

0

471

0

0

0

Increase (+)

471

0

0

0

Reduction (-)

0

0

0

0

Other financial assets (F.1, F.6 and F.7)

-489

1926

-563

6332

Adjustments (3)

-308

-2795

-1180

1490

0

0

0

0

-308

-2703

-1180

1490

Issuances above(-)/below(+) nominal value
Difference between interest (EDP D.41) accrued(-) and paid(4)(+)

0

0

0

0

0

0

0

0

Redemptions of debt above(+)/below(-) nominal value

0

0

0

0

Shares and other equity (F.5)

Net incurrence (-) of liabilities in financial derivatives (F.34)
Net incurrence (-) of other liabilities (F.5, F.6 and F.7)

Appreciation(+)/depreciation(-)(5) of foreign-currency debt (6)

0

0

0

0

Changes in sector classification (K.12.1)(6) (+/-)

0

0

0

0

Other volume changes in financial liabilities (K.7, K.8, K.10)(6)(-)

0

-92

0

0

Statistical discrepancies

0

0

0

0

Difference between capital and financial accounts (B.9-B.9f)

0

0

0

0

Other statistical discrepancies (+/-)

0

0

0

0

Change in social security (S.1314) consolidated gross debt (2)

-136

-1235

1716

4434

Social security contribution to general government debt (a=b-c)

-7732

-7724

-7727

-4607

Social security gross debt (level) (b)(3)
Social security holdings of other subsectors debt (level) (c)(6)

3769

2534

4250

8684

11501

10258

11977

13291

*Please note that the sign convention for net borrowing / net lending is different from tables 1 and 2.
(1) Please indicate the status of the data: estimated, half-finalized, final.
(3) Consolidated within social security.
(5) Due to exchange-rate movements and to swap activity.

(2) A positive entry in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(4) Including capital uplift
(6) AF.2, AF.33 and AF.4. At face value.

Table 4: Provision of other data in accordance with the statements contained in the Council minutes of 22/11/1993.

Year

Member State:Netherlands
Data are in ...(millions of units of national currency)
Date:31/March/ 2009

2005
final

2006
half-final

2007
half-final

2008
estimated

1497

1273

2121

2009
forecast

Statement
Number
2

Trade credits and advances (AF.71 L)

3

Amount outstanding in the government debt from the financing of public undertakings

Data:

1758

L

L

L

L

2121

L

Institutional characteristics:

4

In case of substantial differences between the face value and the present value of
government debt, please provide information on
i) the extent of these differences:

ii) the reasons for these differences:

10

Gross National Income at current market prices (B.5*g)(2)
(1) Please indicate status of data: estimated, half-finalized, final.
(2) Data to be provided in particular when GNI is substantially greater than GDP.

515885

557017

582295

589581

584774