Latest release

The statement of sources and uses of cash (ETF 2)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.82.

The statement of sources and uses of cash (ETF 2) (formerly known as the cash flow statement in Australian GFS) is the part of the ETF which records the total amount of cash generated through the operating activities of the government during the current period, and includes transactions in non-financial assets settled in cash and transactions involving financial assets and liabilities settled in cash. The full classification of the statement of sources and uses of cash is shown in Table A1A.7 below:

Table A1A.7 - The statement of sources and uses of cash (ETF 2)

Descriptor

Classification codes

STATEMENT OF SOURCES AND USES OF CASH

ETF 2

Cash flows from operating activities

ETF 21

Cash receipts from operating activities

ETF 211

Taxes received

ETF 2111

SDC

Cash received from sales of goods and services

ETF 2112

SDC

Grants and subsidies received

ETF 2113

SDC

Income transferred from public corporations

ETF 2114

SDC

Interest received

ETF 2115

SDC

Cash receipts from operating activities not elsewhere classified

ETF 2119

SDC

Cash payments for employee expenses

ETF 212

Cash paid for employee superannuation - defined contribution scheme

ETF 2121

SDC

Cash paid for employee superannuation - defined benefit schemes

ETF 2122

SDC

Salary sacrifice expenses - superannuation

ETF 2123

SDC

Salary sacrifice expenses - items other than superannuation

ETF 2124

SDC

 SDC

Cash payments for employee expenses not elsewhere classified

ETF 2129

SDC

Cash payments for non-employee expenses

ETF 213

Cash paid for the purchase of other goods and services

ETF 2131

SDC

Subsidies paid

ETF 2132

SDC

Grants paid

ETF 2133

SDC

Other transfer payments

ETF 2134

SDC

Interest paid

ETF 2135

SDC

Distributions paid

 

ETF 2136

SDC

Cash payments for non-employee expenses not elsewhere classified

ETF 2139

SDC

Cash flows from transactions in non-financial assets

ETF 22

Expenditure on non-financial assets (net)

ETF 221

Purchases of new non-financial assets

ETF 2211

SDC

Purchases of second-hand non-financial assets

ETF 2212

SDC

Sales of non-financial assets

ETF 2213

SDC

Cash flows from transactions in financial assets for policy purposes

ETF 23

Advances paid (net)

ETF 231

Advances paid - concessional loans

 

ETF 2311

SDC

Advances paid other than concessional loans

 

ETF 2312

SDC

Repayments of advances 

ETF 2313

SDC

Equity acquisitions, disposals and privatisations (net)

ETF 232

Equity acquisitions

ETF 2321

SDC

Equity disposals and sale of equity

ETF 2322

SDC

Cash flows from investments in financial assets for liquidity management purposes

ETF 24

Increase in investments

ETF 241

Increase in investments

ETF 2411

SDC

Cash flows from financing activities

ETF 25

Advances received (net)

ETF 251

Advances received - concessional loans

ETF 2511

SDC

Advances received other than concessional loans

ETF 2512

SDC

Advances repaid

ETF 2513

SDC

Borrowing (net)

ETF 252

Borrowing (net)

ETF 2521

SDC

Deposits received (net)

ETF 253

Increase in deposits received

ETF 2531

SDC

Other financing (net)

ETF 259

Other financing not elsewhere classified (net)

ETF 2599

SDC

Increase / decrease in cash held

ETF 26

Increase / decrease in cash held

ETF 261

Increase / decrease in cash held

ETF 2611

SDC