Balance Sheet (ETF 8)
A1A.228.
Balance sheet (ETF 8) is the part of the ETF which records an institutional unit's stock of assets and liabilities and net worth at a specific point in time. This information is used to compile the balance sheet at the end of each accounting period. The full classification is found in Table A1A.13 below:
ETF | Descriptor | Classification codes |
|---|---|---|
NON-FINANCIAL ASSETS | ||
81 | Fixed Produced assets | ETF 81 |
811 | Buildings and structures | ETF 811 |
8111 | Dwellings | ETF 8111 |
8112 | Buildings other than dwellings | ETF 8112 |
8113 | Land improvements | ETF 8113 |
8119 | Structures not elsewhere classified | ETF 8119 |
812 | Machinery and equipment | ETF 812 |
8121 | Transport equipment | ETF 8121 |
8122 | Information, computer and telecommunications equipment | ETF 8122 |
8129 | Machinery and equipment not elsewhere classified | ETF 8129 |
813 | Cultivated biological resources | ETF 813 |
8131 | Animal resources yielding repeat products | ETF 8131 |
8132 | Tree, crop and plant resources yielding repeat products | ETF 8132 |
814 | Intellectual property products | ETF 814 |
8141 | Research and development | ETF 8141 |
8142 | Mineral exploration and evaluation | ETF 8142 |
8143 | Computer software | ETF 8143 |
8144 | Databases | ETF 8144 |
8145 | Entertainment, literary and artistic originals | ETF 8145 |
8149 | Intellectual property products not elsewhere classified | ETF 8149 |
815 | Weapons systems | ETF 815 |
8151 | Weapons systems | ETF 8151 |
82 | Other produced assets | ETF 82 |
821 | Inventories | ETF 821 |
8211 | Inventories - materials and supplies | ETF 8211 |
8212 | Inventories - work in progress | ETF 8212 |
8213 | Inventories - finished goods | ETF 8213 |
8214 | Inventories - goods for resale | ETF 8214 |
8215 | Military inventories | ETF 8215 |
822 | Valuables | ETF 822 |
8221 | Valuables | ETF 8221 |
823 | Other produced assets | ETF 823 |
8239 | Other produced assets not elsewhere classified | ETF 8239 |
83 | Non-produced assets | ETF 83 |
831 | Tangible non-produced assets | ETF 831 |
8311 | Land | ETF 8311 |
8312 | Mineral and energy resources | ETF 8312 |
8313 | Non-cultivated biological resources | ETF 8313 |
8314 | Water resources | ETF 8314 |
8315 | Radio spectra | ETF 8315 |
8319 | Tangible non-produced assets not elsewhere classified | ETF 8319 |
832 | Intangible non-produced assets | ETF 832 |
8321 | Marketable operating leases | ETF 8321 |
8322 | Permits to use natural resources | ETF 8322 |
8323 | Permits to undertake specific activities | ETF 8323 |
8324 | Entitlement to future goods and services on an exclusive basis | ETF 8324 |
8325 | Goodwill and marketing assets | ETF 8325 |
8329 | Intangible non-produced assets not elsewhere classified | ETF 8329 |
833 | Other non-produced assets | ETF 833 |
8339 | Other non-produced assets not elsewhere classified | ETF 8339 |
FINANCIAL ASSETS AND LIABILITIES | ||
84 | Financial assets | ETF 84 SDC |
841 | Currency and deposits | ETF 841 SDC |
8411 | Cash and deposits | ETF 8411 SDC |
8412 | Special Drawing Rights (SDRs) | ETF 8412 SDC 130 |
8413 | Monetary gold (bullion) | ETF 8413 |
8414 | Monetary gold (allocated and unallocated) | ETF 8414 SDC 130 |
842 | Securities and related assets | ETF 842 SDC |
8421 | Debt securities | ETF 8421 SDC |
8422 | Financial derivatives | ETF 8422 SDC |
8423 | Employee stock options | ETF 8423 SDC |
8424 | Equity including contributed capital | ETF 8424 SDC |
8425 | Investment fund shares or units | ETF 8425 SDC |
843 | Loans and placements | ETF 843 SDC |
8431 | Finance leases | ETF 8431 SDC |
8432 | Advances - concessional loans | ETF 8432 SDC |
8433 | Advances other than concessional loans | ETF 8433 SDC |
8439 | Loans and placements not elsewhere classified | ETF 8439 SDC |
844 | Insurance, superannuation and standardised guarantee schemes | ETF 844 SDC |
8441 | Non-life insurance technical reserves | ETF 8441 SDC |
8442 | Life insurance and annuities entitlements | ETF 8442 SDC |
8443 | Provisions for defined benefit superannuation* | ETF 8443 SDC |
8444 | Claims of superannuation funds on superannuation manager | ETF 8444 SDC |
8445 | Provisions for calls under standardised guarantee schemes | ETF 8445 SDC |
845 | Other financial assets | ETF 845 SDC |
8451 | Provisions for employee entitlements other than superannuation* | ETF 8451 SDC |
8452 | Accounts receivable | ETF 8452 SDC |
8459 | Other financial assets not elsewhere classified | ETF 8459 SDC |
85 | Liabilities | ETF 85 SDC |
851 | Currency and deposits | ETF 851 SDC |
8511 | Cash and deposits | ETF 8511 SDC |
8512 | Special Drawing Rights (SDRs) | ETF 8512 SDC |
852 | Securities and related liabilities | ETF 852 SDC |
8521 | Debt securities | ETF 8521 SDC |
8522 | Financial derivatives | ETF 8522 SDC |
8523 | Employee stock options | ETF 8523 SDC |
8524 | Equity including contributed capital | ETF 8524 SDC |
8525 | Investment fund shares or units | ETF 8525 SDC |
853 | Loans and placements | ETF 853 SDC |
8531 | Finance leases | ETF 8531 SDC |
8532 | Advances - concessional loans | ETF 8532 SDC |
8533 | Advances other than concessional loans | ETF 8533 SDC |
8539 | Loans and placements not elsewhere classified | ETF 8539 SDC |
854 | Insurance, superannuation and standardised guarantee schemes | ETF 854 SDC |
8541 | Non-life insurance technical reserves | ETF 8541 SDC |
8542 | Life insurance and annuities entitlements | ETF 8542 SDC |
8543 | Provisions for defined benefit superannuation | ETF 8543 SDC |
8544 | Claims of superannuation funds on superannuation manager | ETF 8544 SDC |
8545 | Provisions for calls under standardised guarantee schemes | ETF 8545 SDC |
855 | Other liabilities | ETF 855 SDC |
8551 | Provisions for employee entitlements other than superannuation | ETF 8551 SDC |
8552 | Accounts payable | ETF 8552 SDC |
8559 | Other liabilities not elsewhere classified | ETF 8559 SDC |
NET WORTH | ||
86 | Net worth | ETF 86 |
861 | Net worth | ETF 861 |
8611 | Net worth | ETF 8611 |
* In Australian GFS, only the net liability position is currently recorded. The asset category is only maintained to align with international standards and will report a zero balance until specifically earmarked assets can be reported by data providers.
Note: The last 3 digits of the 4 digit Balance Sheet ETF codes are the same as the corresponding TALC codes as discussed in Paragraphs A1A.259 to A1A.360 of this manual
A1A.229.
Balance sheet (ETF 8) consists of the stock of assets and liabilities of a public sector unit at a specific point in time. This category is further classified into:
Non-financial assets
- fixed produced assets (ETF 81);
- other produced assets (ETF 82);
- non-produced assets (ETF 83);
Financial assets and liabilities
- financial assets (ETF 84); and
- liabilities (ETF 85).
Fixed produced assets (ETF 81)
A1A.230.
Fixed produced assets (ETF 81) is further classified into:
- buildings and structures (ETF 811);
- machinery and equipment (ETF 812);
- cultivated biological resources (ETF 813);
- intellectual property products (ETF 814); and
- weapons systems (ETF 815).
Buildings and structures (ETF 811)
A1A.231.
Buildings and structures (ETF 811) is further classified into:
- Dwellings (ETF 8111) and is further discussed in paragraph A1A.262 of this manual;
- Buildings other than dwellings (ETF 8112) and is further discussed in paragraph A1A.263 of this manual;
- Land improvements (ETF 8113) and is further discussed in paragraph A1A.264 of this manual; and
- Structures not elsewhere classified (ETF 8119) and is further discussed in paragraph A1A.265 of this manual.
Machinery and equipment (ETF 812)
A1A.232.
- transport equipment (ETF 8121) and is further discussed in paragraph A1A.267 of this manual;
- information, communication and telecommunications equipment (ETF 8122) and is further discussed in paragraph A1A.268 of this manual; and
- machinery and equipment not elsewhere classified (ETF 8129) and is further discussed in paragraph A1A.269 of this manual.
Cultivated biological resources (ETF 813)
A1A.233.
Cultivated biological resources (ETF 813) is further classified into:
- animal resources yielding repeat products (ETF 8131); and
- tree, crop and plant resources yielding repeat products (ETF 8132).
Intellectual property products (ETF 814)
A1A.234.
Intellectual property products (ETF 814) is further classified into:
- research and development (ETF 8141);
- mineral exploration and evaluation (ETF 8142);
- computer software (ETF 8143);
- databases (ETF 8144);
- entertainment, literary and artistic originals (ETF 8145); and
- intellectual property products not elsewhere classified (ETF 8149).
Weapons systems (ETF 815)
A1A.235.
Weapons systems (ETF 815 and ETF 8151) is further discussed in paragraph A1A.280 of this manual.
Other produced assets (ETF 82)
A1A.236.
Other produced assets (ETF 82) is further classified into:
- inventories (ETF 821);
- valuables (ETF 822); and
- other produced assets (ETF 823).
Inventories (ETF 821)
A1A.237.
Inventories (ETF 821) is further classified into:
- Inventories - materials and supplies (ETF 8211) and is further discussed in paragraph A1A.283 of this manual;
- Inventories - work in progress (ETF 8212) and is further discussed in paragraph A1A.284 of this manual;
- Inventories - finished goods (ETF 8213) and is further discussed in paragraph A1A.285 of this manual;
- Inventories - goods for resale (ETF 8214) and is further discussed in paragraph A1A.286 of this manual; and
- Inventories - military inventories (ETF 8215) and is further discussed in paragraph A1A.287 of this manual.
Valuables (ETF 822)
A1A.238
Valuables (ETF 822 and ETF 8221) is further discussed in paragraph A1A.288 of this manual.
Other produced assets (ETF 823)
A1A.239.
Other produced assets (ETF 823) is further classified into:
other produced assets not elsewhere classified (ETF 8239) and is further discussed in paragraph A1A.290 of this manual.
Non-produced assets (ETF 83)
Non-produced assets (ETF 83)
A1A.240
Non-produced assets (ETF 83) is further classified into:
- tangible non-produced assets (ETF 831);
- intangible non-produced assets (ETF 832); and
- other non-produced assets (ETF 839).
Tangible non-produced assets (ETF 831)
A1A.241.
Tangible non-produced assets (ETF 831) is further classified into:
- land (ETF 8311) and is further discussed in paragraph A1A.294 of this manual;
- mineral and energy resources (ETF 8312) and is further discussed in paragraph A1A.295 of this manual;
- non-cultivated biological resources (ETF 8313) and is further discussed in paragraph A1A.296 of this manual;
- water resources (ETF 8314) and is further discussed in paragraph A1A.297 of this manual;
- radio spectra (ETF 8315) and is further discussed in paragraph A1A.298 of this manual; and
- tangible non-produced assets not elsewhere classified (ETF 8319) and is further discussed in A1A.299 of this manual.
Intangible non-produced assets (ETF 832)
A1A.242.
Intangible non-produced assets (ETF 832) is further classified into:
- marketable operating leases (ETF 8321) and is further discussed in paragraph A1A.301 of this manual;
- permits to use natural resources (ETF 8322) and is further discussed in paragraph A1A.302 of this manual;
- permits to undertake specific activities (ETF 8323) and is further discussed in paragraph A1A.303 of this manual;
- entitlement to future goods and services on an exclusive basis (ETF 8324) and is further discussed in paragraph A1A.304 of this manual;
- goodwill and marketing assets (ETF 8325) and is further discussed in paragraph A1A.305 of this manual; and
intangible non-produced assets not elsewhere classified (ETF 8329) and is further discussed in paragraphs 8.142 and 8.144 of this manual.
Other non-produced assets (ETF 833)
A1A.243.
Other non-produced assets (ETF 833) is further classified into:
- other non-produced assets not elsewhere classified (ETF 8339) and is further discussed in paragraph A1A.308 of this manual.
Financial assets (ETF 84)
A1A.244.
Financial assets (ETF 84) is further classified into:
- currency and deposits (ETF 841);
- securities and related assets (ETF 842);
- loans and placements (ETF 843);
- insurance, superannuation and standardised guarantee schemes (ETF 844); and
- other financial assets (ETF 845).
Currency and deposits (ETF 841)
A1A.245.
Currency and deposits (ETF 841) is further classified into:
- cash and deposits (ETF 8411) ) and is further discussed in paragraph A1A.311 of this manual;
- Special Drawing Rights (SDRs) (ETF 8412) and is further discussed in paragraph A1A.312 of this manual;
- monetary gold (bullion) (ETF 8413) and is further discussed in paragraph A1A.313 of this manual; and
- monetary gold (allocated and unallocated) (ETF 8414) and is further discussed in paragraph A1A.304 of this manual.
Securities and related assets (ETF 842)
A1A.246.
Securities and related assets (ETF 842) is further classified into:
- debt securities (ETF 8421) and is further discussed in paragraph A1A.316 of this manual;
- financial derivatives (ETF 8422) and is further discussed in paragraph A1A.317 of this manual;
- employee stock options (ETF 8423) and is further discussed in paragraph A1A.318 of this manual;
- equity including contributed capital (ETF 8424) and is further discussed in paragraph A1A.319 of this manual; and
- investment fund shares or units (ETF 8425) and is further discussed in paragraph A1A.320 of this manual.
Loans and placements (ETF 843)
A1A.247.
Loans and placements (ETF 843) is further classified into:
- finance leases (ETF 8431) and is further discussed in paragraph A1A.322 of this manual;
- advances - concessional loans (ETF 8432) and is further discussed in paragraph A1A.323 of this manual;
- advances other than concessional loans (ETF 8433) and is further discussed in paragraph A1A.324 of this manual; and
- loans and placements not elsewhere classified (ETF 8439) and is further discussed in paragraph A1A.325 of this manual.
Insurance, superannuation and standardised guarantee schemes (ETF 844)
A1A.248.
Insurance, superannuation and standardised guarantee schemes (ETF 844) is further classified into;
- non-life insurance technical reserves (ETF 8441) and is further discussed in paragraph A1A.327 of this manual;
- life insurance and annuities entitlements (ETF 8442) and is further discussed in paragraph A1A.328 of this manual;
- provisions for defined benefit superannuation (ETF 8443) and is further discussed in paragraph A1A.329 of this manual;
- claims of superannuation funds on superannuation fund manager (ETF 8444) and is further discussed in paragraph A1A.330 of this manual; and
- provisions for calls under standardised guarantee schemes (ETF 8445) and is further discussed in paragraph A1A.331 of this manual.
Other financial assets (ETF 845)
A1A.249.
Other financial assets (ETF 845) is further classified into:
- provisions for employee entitlements other than superannuation (ETF 8451) and is further discussed in paragraph A1A.333 of this manual;
- accounts receivable (ETF 8452) and is further discussed in paragraph A1A.334 of this manual; and
- other financial assets not elsewhere classified (ETF 8459) and is further discussed in paragraph A1A.335 of this manual.
Liabilities (ETF 85)
A1A.250.
Liabilities (ETF 85) is further classified into:
- currency and deposits (ETF 851);
- securities and related liabilities (ETF 852);
- loans and placements (ETF 853);
- insurance, superannuation and standardised guarantee schemes (ETF 854); and
- other liabilities (ETF 855).
Currency and deposits (ETF 851)
A1A.251.
Currency and deposits (ETF 851) is further classified into:
- cash and deposits (ETF 8511) and is further discussed in paragraph A1A.338 of this manual; and
- Special Drawing Rights (SDRs) (ETF 8512) and is further discussed in paragraph A1A.339 of this manual.
Securities and related liabilities (ETF 852)
A1A.252.
Securities and related liabilities (ETF 852) is further classified into:
- debt securities (ETF 8521) and is further discussed in paragraph A1A.341 of this manual;
- financial derivatives (ETF 8522) and is further discussed in paragraph A1A.342 of this manual;
- employee stock options (ETF 8523) and is further discussed in paragraph A1A.343of this manual;
- equity including contributed capital (ETF 8524) and is further discussed in paragraph A1A.344 of this manual; and
- investment fund shares or units (ETF 8525) and is further discussed in paragraph A1A.345 of this manual.
Loans and placements (ETF 853)
A1A.253.
Loans and placements (ETF 853) is further classified into:
- finance leases (ETF 8531) and is further discussed in paragraph A1A.347 of this manual;
- advances - concessional loans (ETF 8532) and is further discussed in paragraph A1A.348 of this manual;
- advances other than concessional loans (ETF 8533) and is further discussed in paragraph A1A.349 of this manual; and
- loans and placements not elsewhere classified (ETF 8539) and is further discussed in paragraph A1A.350 of this manual.
Insurance, superannuation and standardised guarantee schemes (ETF 854)
A1A.254.
Insurance, superannuation and standardised guarantee schemes (ETF 854) is further classified into:
- non-life insurance technical reserves (ETF 8541) and is further discussed in paragraph A1A.352 of this manual;
- life insurance and annuities entitlements (ETF 8542) and is further discussed in paragraph A1A.353 of this manual;
- provisions for defined benefit superannuation (ETF 8543) and is further discussed in paragraph A1A.354 of this manual;
- claims of superannuation funds on superannuation manager (ETF 8544) and is further discussed in paragraph A1A.355 of this manual; and
- provisions for calls under standardised guarantee schemes (ETF 8545) and is further discussed in paragraph A1A.356 of this manual.
Other liabilities (ETF 855)
A1A.255.
Other liabilities (ETF 855) is further classified into;
- provisions for employee entitlements other than superannuation (ETF 8551) and is further discussed in paragraph A1A.358 of this manual;
- accounts payable (ETF 8552) and is further discussed in paragraph A1A.359 of this manual; and
- other liabilities not elsewhere classified (ETF 8559) and is further discussed in paragraph A1A.360 of this manual.
Net worth (ETF 86)
A1A.256.
Net worth (ETF 86) is further classified into:
- net worth (ETF 861).
Net worth (ETF 861)
A1A.257.
Net worth (ETF 861) is further classified into:
- net worth (ETF 8611).
Net worth (ETF 8611)
A1A.258.
Net worth (ETF 8611) consists of the total value of a unit's assets minus the total value of its liabilities.