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Appendix 1 - Part B - Supplementary information and intra-unit transfers

Australian System of Government Finance Statistics: Concepts, Sources and Methods
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This appendix records the concepts and broad classification of other GFS input data items consisting of supplementary information (ETF 7) and intra-unit transfers (ETF 6). Intra-unit transfers are used exclusively by the ABS for balancing purposes in GFS. In this chapter, because intra-unit transfers (ETF 6) are used exclusively by the ABS, these will be discussed after the supplementary information (ETF 7), even though sequentially they appear before the supplementary information (ETF 7) in the ETF classification framework.

Supplementary information


The purpose of the supplementary information (ETF 7) is to record additional data for international statistical reporting purposes and national accounting purposes. The following paragraphs describe the GFS supplementary information (ETF 7) and the elements contained within it. In Australian GFS, supplementary information is further classified as:

  • Memorandum items (ETF 71);
  • Contingent liabilities (ETF 72);
  • Provisions for doubtful debts (ETF 73);
  • Debt maturity (ETF 74);
  • Salary sacrifice expenses (ETF 75); and
  • Own-account capital formation (ETF 76).