Latest release

Memorandum items (ETF 71)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1B.4.

Memorandum items (ETF 71) are recorded in GFS to provide additional information about items related to (but not included on) the GFS balance sheet. Memorandum items in GFS differ to those of commercial accounting in that they are compulsory rather than optional as in commercial accounting. In the ABS GFS, memorandum items (ETF 71) are further classified as:

  • Implicit transfers (ETF 711);
  • Liabilities in arrears and related charges (ETF 712); and
  • Non-performing loans (ETF 713).