Latest release

The classification of the GFS supplementary information (ETF 7)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1B.3.

The supplementary information forms part of the economic type framework (ETF) in the ABS GFS, and appears as a hierarchical classification with additional classification codes required for output purposes. The detailed classification of supplementary information (ETF 7) may be found in Table A1B.1 below, and the detailed descriptions of each element are found in the following paragraphs.

Table A1B.1 - The detailed classification of supplementary information

Descriptor

Classification codes

Supplementary information

ETF 7

Memorandum items

ETF 71

Implicit transfers

ETF 711

Implicit transfers receivable from concessional loans

ETF 7111

Implicit transfers payable due to concessional loans

ETF 7112

Liabilities in arrears and related charges

ETF 712

Total arrears

ETF 7121

Interest on arrears

ETF 7122

Non-performing loans

ETF 713

Non-performing loans at market value

ETF 7131

Contingent liabilities

ETF 72

Explicit contingent liabilities

ETF 721

Loan and other debt instrument guarantees

ETF 7211

Other one-off guarantees

ETF 7212

Legal claims

ETF 7213

Indemnities

ETF 7214

Uncalled share capital

ETF 7215

Explicit contingent liabilities not elsewhere classified

ETF 7219

Implicit contingent liabilities

ETF 722

Present value of implicit obligations for future social security benefits

ETF 7221

Implicit contingent liabilities not elsewhere classified

ETF 7229

Provisions for doubtful debts

ETF 73

Provisions for doubtful debts

ETF 731

Provisions for doubtful debts

ETF 7311

TALC

SDC

Debt maturity

ETF 74

Debt by maturity valued at market value

ETF 741

Short-term debt by original maturity valued at market value

ETF 7411

TALC

SDC

Long-term debt with payment due within one year or less valued at market value

ETF 7412

TALC

SDC

Long-term debt with payment due in more than one year valued at market value

ETF 7413

TALC

SDC

Salary sacrifice expenses

ETF 75

Salary sacrifice expenses

ETF 751

Salary sacrifice expenses - superannuation

ETF 7511

SDC

Salary sacrifice expenses not elsewhere classified

ETF 7519

SDC

Own-account capital formation

ETF 76

Own-account superannuation payments

ETF 761

Own-account employers' contributions - defined contribution superannuation

ETF 7611

TALC

COFOG-A

Own-account employers' contributions - defined benefit superannuation

ETF 7612

TALC

COFOG-A

Own-account imputed employers' contributions - defined benefit superannuation

ETF 7613

TALC

COFOG-A

Own-account employee payments other than superannuation

ETF 762

Own-account wages, salaries and supplements in cash

ETF 7621

TALC

COFOG-A

Own-account wages and salaries in kind

ETF 7622

TALC

COFOG-A

Own-account salary sacrifice payments - superannuation

ETF 7623

TALC

COFOG-A

Own-account salary sacrifice payments - items other than superannuation

ETF 7624

TALC

COFOG-A

Own-account Fringe Benefits Tax (FBT) payments

ETF 7625

TALC

COFOG-A

Own-account workers' compensation payments

ETF 7626

TALC

COFOG-A

Own-account employee payments not elsewhere classified

ETF 7629

TALC

COFOG-A

Own-account non-employee payments

ETF 763

Own-account use of goods and services

ETF 7631

TALC

COFOG-A

Own-account depreciation of fixed produced assets

ETF 7632

TALC

COFOG-A

Own-account taxes on production less other subsidies on production

ETF 7633

TALC

COFOG-A

Own-account non-employee payments not elsewhere classified

ETF 7639

TALC

COFOG-A