The classification of the GFS supplementary information (ETF 7)
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.
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 |