Latest release

Cash flows from financing activities (ETF 25)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.121.

Cash flows from financing activities (ETF 25) consists of cash flows from the financing activities of public sector units. This category is further classified into:

  • advances received (net) (ETF 251);
  • borrowing (net) (ETF 252);
  • deposits received (ETF 253); and
  • other financing (net) (ETF 259).

Advances received (net) (ETF 251)

A1A.122.

Advances received (net) (ETF 251) consists of advances (net of repayments) received from other public authorities. Advances are the creation of financial assets with the aim of funding particular enterprise, household or government activities. They are distinguished from other financial assets such as investments in that they are motivated by public policy purposes while investments are motivated by liquidity management purposes and the need to earn a return. This category is further classified into:

  • advances received - concessional loans (ETF 2511, SDC);
  • advances received other than concessional loans (ETF 2512, SDC); and
  • advances repaid (ETF 2513, SDC).

Advances received - concessional loans (ETF 2511, SDC)

A1A.123.

Advances received - concessional loans (ETF 2511, SDC) consists of advances received in the form of loans at below market interest rates.

Advances received other than concessional loans (ETF 2512, SDC)

A1A.124

Advances received other than concessional loans (ETF 2512, SDC) consists of advances received in the form of loans other than concessional loans.

Advances repaid (ETF 2513, SDC)

A1A.125.

Advances repaid (ETF 2513, SDC) consists of the repayment of advances from other public authorities.

Borrowing (net) (ETF 252)

A1A.126

Borrowing (net) (ETF 252) consists of the net borrowing by public authorities from public and private bodies and individuals within Australia and from abroad. This item is further classified into:

  • borrowing (net) (ETF 2521, SDC).

Borrowing (net) (ETF 2521, SDC)

A1A.127.

Borrowing (net) (ETF 2521, SDC) consists of net borrowing by public authorities from public and private bodies and individuals within Australia and from abroad. Net borrowing is equal to gross borrowing less the repayment of past borrowing. Gross borrowing is the creation of liabilities through the sale of bonds and bills in the capital market or by raising loans through direct agreements with lenders.

Includes:    Net borrowing from the International Bank for Reconstruction and Development; net borrowing under credit arrangements with foreign government and authorities; the issue of stocks and bonds abroad less redemptions; repayments of the principal component of finance leases.

Excludes:   An increase in liability or borrowing related to the initial entry into a finance lease or similar arrangement (classified to transactions in liabilities (ETF 3211), finance leases (TALC 531), SDC); cash repayments of interest associated with a finance lease or similar arrangement (classified to interest paid (ETF 2135, SDC)); interest repayments associated with a finance lease or similar arrangement (classified to interest expenses not elsewhere classified (ETF 1279, COFOG-A, SDC)).

Deposits received (ETF 253)

A1A.128

Deposits received (ETF 253) consists of the net increase in cash held by public sector units as a result of deposits received. This category is further classified into;

  • increase in deposits received (ETF 2531, SDC).

Increase in deposits received (ETF 2531, SDC)

A1A.129.

Increase in deposits received (ETF 2531, SDC) consists of the net increase in cash held by public sector units as a result of a net change to its liabilities generated by taking deposits from a private body or other government unit.

Includes:    Cash held in public accounts by treasuries on behalf of other government units, for example public non-financial corporations which operate through a trust account held in the public accounts; deposits lodged by public non-financial corporations and other public sector units with central borrowing authorities and by private sector entities with public financial corporations.

Other financing (net) (ETF 259)

A1A.130.

Other financing (net) (ETF 259) consists of cash flows from other financing activities. This category is further classified into:

  • other financing not elsewhere classified (ETF 2599, SDC).

Other financing not elsewhere classified (ETF 2599, SDC)

A1A.131.

Other financing not elsewhere classified (ETF 2599, SDC) consists of other financing transactions resulting in cash flows in the period that cannot be classified to advances received - concessional loans (ETF 2511, SDC), advances received other than concessional loans (ETF 2512, SDC), advances repaid (ETF 2513, SDC), borrowing (net) (ETF 2521, SDC) or increase in deposits received (ETF 2531, SDC).