S

Reporting of Government Deficits and Debt Levels

in accordance with Council Regulation (EC) N° 479/2009, as amended by Commission Regulation (EU) No 220/2014

and the Statements contained in the Council minutes of 22/11/1993

DD/MM/YYYY

Set of reporting tables revised to comply with Council Regulation (EC) N° 479/2009, as amended by Commission Regulation (EU) No 220/2014

Member State Netherlands
Date 26/03/2019
The information is to be provided in the cover page only

Table 1: Reporting of government surplus! deficit 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 surplus! deficit
(8.9) of each government subsector.

“-“.

Also 1000 separator is used.

Tables 3A to 3E: Provision of the data which explain the contributions of the government surplus! deficit 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!1 993.

Yellow and grey ceils: compulsory detail; green ceils: automatic compilation; blue celis: voluntary detail.
Not appilcable: M; Not available: L

For all “vertical and horizontal checks” celis is used “Comma Style” Format. Thus, cel! which is equal to “0.00” (zero) is shown as

ESA 2010
codes
2015

final

2016

Year
2017

2018

11.348
5.386
M
-735
6.697

half-finalized half-finalized

8.959
6.894
M
-524
2.589

2019

planned

9.980
6.308
M
-1.484
5.156
final

419.7781

1.563
324.216
21.892
302.324
79.649
15.192
64.457

405.4281

27.884
5.455

148
-7.924
M
456
7.616
final

438.4181

2.036
333.912
16.950
316.962
83.830
19.577
64.253

26.264
6.938

800.109

-13.970
-12.467
M
-1.267
-236

446.0581

3.813
342.936
16.605
326.331
91.669
24.159
67.510

25.300
7.347

73•373I

planned

1.820
349.940
14.051
335.889
94.298
26.426
67.872

24.696
8.151

737.0481

1

AF.2
AF.3
AF.31
AF.32
AF.4
AF.41
AF.42

24.580
8.980

708.3371

half-finalized half-finalized

P.51g
D.41 (uses)

690.0081

393.113

B.1*g

B.9
S.13
S.1311
S.1312
S.1313
S.1314

final

Table 1: Reporting of government surplus! deficit and debt levels and provision of associated data
Member State: Netherlands
Data are in ...(millions of units of national currency)
Date: 26/03/2019

-

-

Net lending (+)I net borrowing (-)
General government
Central government
- State government
Local government
-Socialsecurityfunds

General government consolidated gross debt
ILevel at nominal value outstanding at end of year
By category:

Currency and deposits
Debt securities
Short-term
Long-term
Loans
Short-term
Long-term

General government expenditure on:
Gross fixed capital formation
Interest(consolidated)

IGross domestic product at current market prices
(1) Please indicate status of data: estimated, half-finalized, final.

—

6.5411
1

2015

cash
-15.964:
fta2al
-6.7291

1

5.7961

2016

casis
-17.3631
5 5741

14 756
-6358
-6 124

-11 609
-5793.

781

-79311

-5213
25

2 7001
-4127

149

—

Year
2017
2018

1

14.6181

2019

1

8.8471
olanoed

2 ihûi

-4 888

cash

5.909l

-10.569i

-4662

-9746
-5079

-7.3191

5.097j

-57271
-4.3291
-1727j

-41

-2595

=teitntitkfinannienngstekortkittsl2ats-2Olstinatt

Bands Curaçao and St. Maahen
tiabitities treasury banking

Senond party asitts

-5
-4.878

3.275

0

PPPS ee batance stieet

947

0

3818

850

448

448

3 302

-81

-183

-2644

1114

466

466

-689

451

-29
-105

227

857

Adjustrnent to proceedo from audion of radio fiequenroes

Mtustinents to taoeo
Adjantment to EIJ ceotnbutions (GNINAT)
Adjustment to oatueat gas resenues

Trade ereado tnititary eqiapinent eapeedttare
Trade credltn military equipinent sales

EU aaawt
297
-490

Loan SRH
Other Snandal tranaadions

34

--

-9.3791

1

17.7011
eash

—

-446

-38
2.0I0

-e 714

-378

-2.031

-3.364
283

-32?
-zal

0
-4660

-3836

17
-72

-2 637

0

-346

Arijusirnent to granto to government units
Adjustinent to granto toto aocrat seaadty furtdo

Levy nationat msotubon tund ands 005 tund

-18

1.209

-6

204

-47

Adjuohnent to eapd& and euatent tranafero to non government undo

-2.614

O

-287

-

0

197

-167

2598

-306

0

492

-84

0

528

-45

13

95
-747

926
88

Adjusto,ent to subsidies

Adjuotrnent to pruceedo of emission pernnts attowances

492

-1 767
0

-1.428
45

-49

-348

9401

-1.675
0

16

124

-6124

-

-

78

798

52

-244

Adjustment to cash-based auction ot radio hequenoes

Adiststrnento 0.90

-450

-5

-45
9

242

-458

Oi

-5

-315
a3

242

-474

-125
73
-81

e
-53

316

o

Adiustments nee.

-6/t
0

128

5.3661

-.
—

Uveaplaineri residuat

Other

Adiusimeots doe to bank aecuusts embassies
Diserepancy in the wortung batunce

Corisotidatton state ageocies and other entities

Aiijustntent to VAT-onorpensabos to tocat government
Adjusbnent to cepital end cuarent translers to non government units

o

6.6941

-139

-7.9241

-

-55
25

-291

-450

-492
-28

0
390

al

-057

-8

-438

-19

-3

-3091

2

-822

6

0
490

0
181

lol

21

0
-9

25

130

0

-132
-15$

o

0
387

—

35

—

-27
24

-88
-12.467

_.__

25

-51

fl
1

-

Aritusttnent to soclal assistarrce bene8to
Adjuatment to prepaynrent public transport studeots

-5231

-1.600

—

Table 2A: Provision of the data which explain the transition between the public accounts budget balance and the central government surplus! deficit
Member State Netherlands
Data are in.. (millions of units of nattonal cerrency)
Date: 26/03/20 19

ttasrs oJthe working halance

Worklng balance In central govornmontaccounta

IFinanciat tranaactiona inciuded in the working balance
Loana, granted (+)
Loana, repaymenta (-)
Equitiea, acquiaition (+)
Equitiea, aalea (-)
Other ftnancial tranaacttons (+1-)
of which: tranaactiona in debt liabilitiea (+1-)
of which: net aettlementa under awap contracta (+1-)
Detail 1
Detail 2
Detail 3
Detail 4
Detail S
Dotail 6
Detail 7
[ifri&1ciaItranaactiona notinclut1ndinth&k)jbiEi_____________
Detail 1
titf&énèë between intereat péidjijihdéccruid (0.41 )(-)
Other nccountarec&vable(+)
Detail 1
Detail 2
Detail 3
Detail 4
Detail S
Detail 6
Detail 7
Detail 8
Detail 9
Detail 10
Detail 11
Detail 12
Other accounts payable (-)
Detail 1
Detail 2
Detail 3
Detail 4
Detail S
Detail 6
Working balance (+1-) ot entitiea not part of central government
Net lending (+)1 net borrowing (-) of other central government bodiea
Lolher adjustments (+/-) (ptease detail)
Detail 1
Detail 2
Detail 3
Detail 4
Detail 5

(ESA 26/6 accoarrl.s,)

INet londing (+)I net borrowing (-) (89) of central government (5.1311)
(1) Please indicate acceunting basis of the svnrking balanee: cash, aeerual, mmcd. other.

Note: Member States een adapt tables 2A. 0, C and 0 to tlreir natiosal speeifnenty according to lIre estabhished pruetiee

2015

2016

Year
2017

2018

2019

Table 2B: Provision of the data which explain the transition between the working balance and the state government surplusl deficit
Member State: Netherlands
Data are in (millions of units ofnational currency)
Date: 26/03/2019

M
M

(1)

M
M
M
M

M

M

(1)

M

MI

MI

M

MI

(1)

M
M

Mj

M
M

M

M

Mj

M

(1)

M
M
M

MI

M
M

M

Basis o/Ihe working balance

I Working balance in state government accounts

M

MI

M

M

Financia! transactions inciuded in the working balance
Loans (+1-)
Equities (+1-)
Other financial transactions (+1-)
of which: transactions in debt liabilities (+1-)
of which: net settlements under swap contracts (+1-)

MI

M
M

M

M

Non financial transactions not inciuded in the working balance

MI

M

Mi

M

[fference between interest paid (+) and accrued (0 41)0

M
M

M

MI

MI

M
M

[ÖÏaccounts receivable (+)
ther accounts payable (-)

M
M

Mi

MI

M

Working balance (-1-1-) of entities not part of state government
Net lending (+)I net borrowing (-) of other state government bodies

MI

MI

M
M
M

Other adjustments (+1) (please detail)

MI

(ES.4 2010 account)

IlNet lending (+)l net borrowing (-) (B.9) of state government (S.1312)
(1) Please indicate accounting basis of the working balance: cash, accrual, mixed, other.

Note: Member States can adapt tables 2A, B, C and D to their nations! specificity according to the established practice

-I

(t

CD

0
0

(t

0
=

0

31

0
CD

Er

(t
(t

CD

x
(t
p.,

z
=

(t

(t
(t

CD
-

0

0
t

(t
(t
(t

z

(t
(t

CD
CD
CD

(t
(t

CD

0
1
(t
(t
-(t
(t

0•

CD

CD

0

0
DC

0
CD

3

CD

0)

c•1
0
0.

CD
0

ce
.

.
--

.

j

J

]

2015
2016

8.2511
accrual

1

197
acerual
0

2017

2018

Vear

accrual

01

0.

0:
0

al
oi

4.0381

-771
accrual
0

0

01
0

01
010:

0[

3.378

56
2.612:

13

3.30112.6681

o

-

0
9
9

0

0

2019

5.156

-

-

working balances 2015- 2016 detinito, 2017-2018 provislonal

Notfeed capital formaten

—..

Sooal contnbutions cotected er January missing in the data of the Heaith Care institute

Adjustments due to data from the Tax Authonty 0fl social contribullorrs

9

0

-25
13

0

0

-31
14

0.

-617
2

-311-2
44
-688

Ahgrrment wrbr data of the Minislay of Ferance on accrued interest
Adjustments dUe to differont time of recording of paymerrts to health care insurers

0

Other

Pr0vsion$

66971

4

4

0:

13
0

-141
38
24_

2.5891

—

14

—

2
0

-291

o
2021

29
0

-

198
4

7.6161

o

.2361

5.1561

-4
-684

0

0

0.

o

—

.

Table 2D: Provision of the data which explain the transition between the working balance and the social security surplus! deficit
Member State: Netherlands
Data are in (millions of units ofnational currency)
Date: 26/03,2019

IWorking balance in social security accounts
Basis al the working balance

ÏItctied in the working bal

Financial transactions inciuded in the working balance
Loans(+/-)
Equities (+1-)
Other tinancial transactions (+/-)
of which: transactions in debt liabilities (+1-)
of which: net settlements under swap contracts (+1-)
Nfinandaltransactions nf
Detail 1
Detail 2
Difference between interest paid (+) and accrued(D.41K-)

.

Other accounts receivable+.)
Detail 1
Otheraccounts payable-(.-)
Detail 1
Detail 2

1 Net lending (+)l net’borrowlrtg.(-) o other social security bodies
Other adjustments (+I-)(paal.de4ail)
Detail 1
Detail 2
Net lending (+)! net borrowing (-) (B.9) of soclal security (S.1314)
(ESA 2010 accounls,J
(1) Please indicate accounting basis of the working balance: cash. accrual, mixed, other.

Note: Member States can adapt tables 2A, B, C and D to their national specificity according to the established practice

-11.3481

2018

-8.9591

-385]

-4.396

2017

-1481

2.274]

-9.105

Year

-4748

1.2051

2016

13.9701

1.7611
-6111

2015

-20018

-1.49&
-

-8641
-9481

-4 335

5 5413

-]

-4.391
5.737
-7.236

5.382:

43.
1.528]

l.571
5.430
-3.859

6.959

-II 350

1.201

41
5.533

-3854

P1__________

-4.332
-5.659]

91

-162!

:_______ .-

-212)

-11.326

6.990

-5.447]

150
-59

-4.3361
-1.5851:
5.630
-7.2l5
-3.091]
1631

373
-5 820

1

-3.2541

-3.091]

,

-4.315]
24]

631
-3.885

ol

1.03j

0

-711

-4.3391

-6.483]

ol

-498

872]
245]

241

1.126]

o1

43]

852]

-14.350)

3561
0]

al

-18.6401

(4) lnclsidiiig capital uplift
(5) AF.2, AF.3 and AF.4 at face value.

....

Table 3A: Provision of the data which explain the contributions of the surplus! deficit 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: 26/03/2019
Net lending (-)I net borrowing (+) (B.9) of general government (S.13)*
Net acquisition (+) of financial assets
Cunencyanddeposits(F.2)

Loans (F.4)_________

[Debtsecunes(Fi3)
Increase (*)
Reduchon (-)

Increase (-i)

Short term mans (F.41), net
Long-term mans (F.42)
Reduction (-3
Equity and investmentfund shares/units(F.5)
0
Portfolio investments, nett
3 094
-7433

.430J
-694]

o,

-2.129

0lO[O[

-3.057

1.446f
1
I_._:iL_ol________ l
oL_._._

112

196
0
0

—______

Equity and investment fund shares/units other than portfolio investments
Increase (*)
Reduction (-3

Other hinancial assets (F.1, F.6)

Financial derivahves (F.71)
Jotheaccountsrieivable (F.8)

1
Adjustment&’
[Neincuwencehabidienflnancdenvahves(F71)
{NetincurrenceNofotheruabuities(F.1F.5,F.6andF.72)

988
249

0

-2.365

3561

-2.015_3)

ol

-78

-1.717]

Difference between interest (0.41) accrued(-) and paid
(+)
t4t
Redemptionslrepurchase of debt above(÷)/below(-) nominal value

499
44

-6151

0

-78

lssuanceabovebehwHnomnialvue

Appreciation(+)1depreciation(-)offoreign-cuwency debt
t0
]çhangesinsectorcmassificahon(K.61)(+/-)
IOthervohimechangesinhmnandalliabihities_(h3,KA,K5)m()

-543]

411.

-6561

41

Statistical discrepancies

-67]

-7.6401

-476]

-9.6481

Difference between capital and financial accounts (B.9-5.9t)
Other stahistical discrepancies (+1-)
Ichange in general government (S.13) consotidated gross debt

*Please note that the sign convention for net Iending/ net borrowing is different from tables 1 and 2.
(1) A positive entry in this row means that noruinal debt increases, a negative entry that noininal debt decreases.
(2) Consohidated within general govemtsient.
(3) Due to exchange-rate movements.

2017

2018

-5.3861

Year

-6.259.

2016

-6.8941

2015

-8,805

-870]

7.9241

5.052

-8.929
-193!

-5.922

12.4671

88&

1.837!

-15.820

4,767

5048

6309
-7.261
1.534
4701
-5.270
-3.191]

5558

-2.888
-5.568
-10.

134
-3.470

o

-3.091
-3.270!

170
-5.728

0]
37
40
-3
-4.430
-846!

3

-3211

-149F

-

-79J_______ i.P1.
170]
747]

-3 881
-989!
1.875’

-952:

4763

145]

‘

Table 3B: Provision of the data which explain the contributions of the surplus! deficit and the other relevant factors to the variation in the debt level
and the consolidation of debt (central government)

Member State Netherlands
Data are in (millions of units of national currency)
Date: 26/03/2019

Net acquisition (+) of financial assets

INet lending (-)l net borrowtng (+) (B.9) of central gDvemment (S.131 1 r

Debtsecurities (F.3)
Loans (F.4)
Increase(+)
Reduction (-)

Short term loans (F.41), net

-4.009!
4703
-8.712
3.440!
569:

-4.221]

-3.336!

4.731

-2.486

98]

0]

-556

-6.512]
2.666]

-906

o.

-2.040

-4.284’

-7217

-4.319.

Long-term loans (F.42)
lncrease(.)
Reduction (-)
]Equftyesrares/unhts(F.5)
Equity and investmentfund shares/units other than portfolio inveslments

0
Portfolio investments, no!
lncrease (+)
Reduction (-)

2 777
-7.096
5754

Financial derivatives (F.71)______________________
Other accounts receivable (F.8)

222

therfinanaIassets(F.1,F.6)
1
Adjustments°

-1.262:

0]
138
1.115!
o]

-1.363!

53]

853]

0

-2.015]

loo]

1.142]

Net incurrence (-) of liabilities in tinancial derivatives (F.71)

0:,

869

-2.365]
0]

-501
0]

346]

3461

01

o]

260

o]
-1.717:

248!

0
995!

997]

ol

44]

283]

0!
136

Net incurrence (-) of other accounts payable (F.8)
Net incurrence (-) of other liabilities (F.1, F.5, F.6 and F.72)

—
lssuances above(-)Ibelow(+) nominal value
(+)
4
]Difference_between interest (0.41) accrued(-) and pai&
]Redemptionstrepurchase of debt above(+))below(-) nominal value
ciIoUoruebt_______
6 (+/-)
]Changes in sector classification )K.61)

Statisticaldiscrepancies

o]

-65]

-11.8551

o]

-16.6701

351.9611

-6661
-666]

-3.7111

361.2521

-491]
0]

-3.6221

376.9381

Otherstatisticalscrepanes(+/-)

IChange in central government (S.131 1) consolidated gross debt

377-3771

411.429 ]394.759]382.904]
30.943]
34.491]
33.507]

12)

IIcet1 government contribution to general government debt (abc)

415140]
37.763]

(4) Inciuding capital uplift
(5) AF.2, AF.3 and AF.4 at face value.

]Centralgovernmentgrossdebt(level) (b)°

] Central government holdings of other subsectors debt (level) ( c)

I*Please note that the sign convention for net Iending/ net borrowing is different from tables 1 and 2.
(1) A positive entiy in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(2) Consotidated within central government.
(3) Due to exchange-rate movements.

[

2015

MI
M

M

M

2018

MI
M

2017

MI
M

Year

M
M{

MI

Mj

Fi
M
M
1
MI
M

MI

M
MI

MI

MI
MI
M
MI

M

MI

MI

MI

M
M

MI
M

M

MI

MI

M
M

M
M

MI
M
M

MI

M
M

M
M

M

M
M

MI

MI
M
M

M

M

MI

M

MI

M

MI

M

M

M
M

MI

MI
M[

M
M

M]

2016

Table 3C: Provision of the data which explain the contributions of the surplus! deficit and the other relevant factors to the variation in the debt level
and the consolidation of debt (State government)

Member State: Netherlands
Data are in (millions of units of national currency)
Date 26/03120 19

t2t

(-)____________________________

tncrease (1
Reduction (-)

Otherfinancial assets (F.1, F.6)

Financial derivatives (F.71)
IOtheraccountsreceivable(F.8)

M

MI
M

1
Adjustments°

MIMI

MI

MI

M

Netnicurrence(-)ofUabllWestifinancidehvatres(FJ1)

MI

M

M

MI

MI

Net incunence (-) of other accounts payabte (F.8)

MI

Net incunence (-) of other liabilities (F.1 F.5, F.6 and F.72)

MI

M
M

MI
MI

M

MI

MI

Ilssuancesabove(-)/below(+( nominal value

MI

M

M

ML

MI

M
M

M

M

MI
MI
MI
MI
MIMI

MI

.J’i________
MI

MI

MI

(+(
4t
.
Difference between interest (D.41) accrued(-) and paid
[Redernptions/repurchaseofdebtabove(+)/below(-)norrtnaivalue______________

M

MI

M)MI

MI

MI

MI
M
M

MI

Appreciation(+)/depreciation(-)° of foreign-currency debt 5)

MI

MI

MI

M
M

Stattstical discrepancies

Change in state government (S.1312) consolidated gross debt

Ml

MI

IOtherstatisticaldcrepancs(+/-)

IDifference between capital and financial accounts (B,9-8.9f)

jState government contributton to general government debt (ab-c) t

MI

(1.2)

t (+I)
5
Changestnsectorclassification (K.61)t
Other volume changes in financial liabilities (K.3, K.4, K.5)°
(-)
t

.

t
2
Portfolio investments, nett
Equity and investment fund shares/units other than portfolio investments

Equity and investment fund shares/units (F.5)

Reduction

Long-term loans (F.42)
Increase (*)

Increase (+)
Reduct,on (-)
Shorltermloans(F.41),net

Loans(F.4)

Net acquisition (+) of ftnancial assets
Currency and deposits (F.2)
JDebtsecunties (F.3)

IlNet lending (-(1 net borrowtng (+) (B.9) of State government (S.1312)*

.

M

(4) Inciuding capital uplift
(5) AF.2, AF.3 and AF.4 at face value.

MI

State government gross debt (level) (b( °
State government holdings of other subsectors debt (level) (c)

I*Please note that the sign convention for net lending/ net borrowing is different from tables 1 and 2.
(t) A positive entiy in this row means that nominal debt increases, a negative entry that nominal debt decreases.
(2) Consolidated within State government.
(3) Due to exchange-rate movements.

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2015

Year
2017

2019

7.0001

forecast

7.0011

2018
half-finalized

6.8551

half-finalized

6.8601

final

6.9521

LI

803.4011

i.....-.*

LI

781.6701

LI

740.0701

LI

(r--.

697.8621

LI

2016
final

Table 4: Provision of other data in accordance with the statements contained in the Council minutes of 22/11/1993.

Member State: Netherlands
Data are in ...(millions of units of national currency)
Date: 26/03/2019

Trade credits and advances (AF.81 L)

Number

Statement
2

Amount outstanding in the government debt from the financing of public undertakings

Data:
Institutional characteristics:

the extent of these differences

1

In case of substantial differences between the face value and the present value of
government debt, please provide information on
i)

ii) the reasons for these differences:

Gross National Income at current market prices (B.5*g)(2)

690.5371

3

4

10

(1) Please indicate status of data: estimated, half-finalized, final.
(2) Data to be provided in particular when GNI is substantially greater than GDP.