Liabilities (ETF 85)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Reference period
2015
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.