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