4. Açılış Kaydı: Yevmiye defterine ilk olarak yani birinci madde olarak açılış bilançosundaki hesapların yazıldığı kayıt yapılır. Bilançonun aktifinde yer alan değerler yevmiye defterinin borcuna, pasifte yer alan değerler ise alacağına kaydedilir. Açılış kaydı yevmiye defterinin 1 numaralı maddesidir.
Yevmiye defterine yapılan kayıtlar ne olursa olsun borç ve alacak toplamlarının mutlaka birbirine eşit olması gereklidir.
For citizens, sunshineliststats.com helps you compare: Is your gemeentesecretaris worth €180k? Is a virology professor worth €250k during a pandemic? In 2021, the Dutch public said Ja – but with increasing scrutiny. Next week, we compare the 2021 NL data to Belgium (Flanders) and Germany (NRW).
Note: The Dutch royal family and ministers are NOT on this list due to the Wet normering bezoldiging topfunctionarissen (WNT) cap of €201,000 (2021 figure). You might notice that NL’s top earners cap out around €200k–€300k, whereas Ontario’s Sunshine List often hits $400k+ (CAD). This is due to the Balkenende norm (named for former PM Jan Peter Balkenende), a legal cap for public and semi-public executives.
sunshineliststats.com Category: International Public Sector Salaries Focus Year: 2021 Jurisdiction: The Netherlands (NL) Introduction: What is the “Sunshine List” in the Dutch Context? When most people hear “Sunshine List,” they think of Ontario, Canada. However, the principle of public salary transparency is a global movement. In the Netherlands, the equivalent isn't a single provincial list but a combination of the Wet open overheid (Woo) – the Dutch Open Government Act – and mandatory disclosures for semi-public sectors.
Deep Dive: Sunshine List Stats for the Netherlands (2021) – Transparency, Trends, and Top Earners
Data sources: Woo-verzoek (2022 releases), WNT register 2021, Algemene Rekenkamer annual report.
For citizens, sunshineliststats.com helps you compare: Is your gemeentesecretaris worth €180k? Is a virology professor worth €250k during a pandemic? In 2021, the Dutch public said Ja – but with increasing scrutiny. Next week, we compare the 2021 NL data to Belgium (Flanders) and Germany (NRW).
Note: The Dutch royal family and ministers are NOT on this list due to the Wet normering bezoldiging topfunctionarissen (WNT) cap of €201,000 (2021 figure). You might notice that NL’s top earners cap out around €200k–€300k, whereas Ontario’s Sunshine List often hits $400k+ (CAD). This is due to the Balkenende norm (named for former PM Jan Peter Balkenende), a legal cap for public and semi-public executives. sunshineliststats.com nl 2021
sunshineliststats.com Category: International Public Sector Salaries Focus Year: 2021 Jurisdiction: The Netherlands (NL) Introduction: What is the “Sunshine List” in the Dutch Context? When most people hear “Sunshine List,” they think of Ontario, Canada. However, the principle of public salary transparency is a global movement. In the Netherlands, the equivalent isn't a single provincial list but a combination of the Wet open overheid (Woo) – the Dutch Open Government Act – and mandatory disclosures for semi-public sectors. For citizens, sunshineliststats
Deep Dive: Sunshine List Stats for the Netherlands (2021) – Transparency, Trends, and Top Earners Next week, we compare the 2021 NL data
Data sources: Woo-verzoek (2022 releases), WNT register 2021, Algemene Rekenkamer annual report.
