Latest release

Cash flows from operating activities (ETF 21)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.83.

Cash flows from operating activities (ETF 21) consists of cash flows from the operating activities or normal business of public sector units. This category is further classified into:

  • cash receipts from operating activities (ETF 211);
  • cash payments for employee expenses (ETF 212); and
  • cash payments for non-employee expenses (ETF 213).

Cash receipts from operating activities (ETF 211)

A1A.84.

Cash receipts from operating activities (ETF 211) consists of cash inflows from operating activities during the current period. This category is further classified into:

  • 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); and
  • cash receipts from operating activities not elsewhere classified (ETF 2119, SDC).

Taxes received (ETF 2111, SDC)

A1A.85.

Taxes received (ETF 2111, SDC) consists of cash received from compulsory levies imposed by government on other entities.

Cash received from sales of goods and services (ETF 2112, SDC)

A1A.86.

Cash received from sales of goods and services (ETF 2112, SDC) consists of cash received from the direct provision of goods and services by general government and public enterprises.

Grants and subsidies received (ETF 2113, SDC)

A1A.87.

Grants and subsidies received (ETF 2113, SDC) consists of cash received from voluntary transfers by government and other entities.

Income transferred from public corporations (ETF 2114, SDC)

A1A.88.

Income transferred from public corporations (ETF 2114, SDC) consists of cash received from public corporations in the form of dividends or tax equivalent payments.

Interest received (ETF 2115, SDC)

A1A.89.

Interest received (ETF 2115, SDC) consists of cash received by owners of financial assets in the form of interest.

Cash receipts from operating activities not elsewhere classified (ETF 2119, SDC)

A1A.90.

Cash receipts from operating activities not elsewhere classified (ETF 2119, SDC) consists of other cash receipts from operating activities that cannot be classified to 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) or interest received (ETF 2115, SDC).

Cash payments for employee expenses (ETF 212)

A1A.91.

Cash payments for employee expenses (ETF 212) consists of cash outflows for employee expenses from operating activities during the current period. This category is further classified into:

  • cash paid for employee superannuation – defined contribution scheme (ETF 2121, SDC);
  • cash paid for employee superannuation – defined benefit scheme (ETF 2122, SDC);
  • salary sacrifice expenses – superannuation (ETF 2123, SDC);
  • salary sacrifice expenses – items other than superannuation (ETF 2124, SDC); and
  • cash payments for employee expenses not elsewhere classified (ETF 2129, SDC).

Cash paid for employee superannuation – defined contribution scheme (ETF 2121, SDC)

A1A.92.

Cash paid for employee superannuation – defined contribution scheme (ETF 2121, SDC) consists of cash paid by government entities to defined contribution superannuation schemes in respect of employee superannuation.

Cash paid for employee superannuation – defined benefit scheme (ETF 2122, SDC)

A1A.93.

Cash paid for employee superannuation – defined benefit scheme (ETF 2122, SDC) consists of cash paid by government entities to defined benefit superannuation schemes in respect of employee superannuation.

Salary sacrifice expenses – superannuation (ETF 2123, SDC)

A1A.94.

Salary sacrifice expenses – superannuation (ETF 2123, SDC) consists of cash paid by government entities to provide salary sacrificing arrangements for superannuation contributions to employees.

Salary sacrifice expenses – items other than superannuation (ETF 2124, SDC)

A1A.95.

Salary sacrifice expenses – items other than superannuation (ETF 2124, SDC) consists of cash paid by government entities to provide salary sacrificing arrangements other than superannuation contributions to employees.

Cash payments for employee expenses not elsewhere classified (ETF 2129, SDC)

A1A.96.

Cash payments for employee expenses not elsewhere classified (ETF 2129, SDC) consists of cash payments for employee expenses that cannot be classified to cash paid for employee superannuation – defined contribution scheme (ETF 2121, SDC), cash paid for employee superannuation – defined benefit scheme (ETF 2122, SDC), salary sacrifice expenses – superannuation (ETF 2123, SDC) or salary sacrifice expenses – items other than superannuation (ETF 2124, SDC)..

Cash payments for non-employee expenses (ETF 213)

A1A.97.

Cash payments for non-employee expenses (ETF 213) consists of cash outflows for non-employee expenses from operating activities during the current period. This category is further classified into:

  • 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); and
  • cash payments for non-employee expenses not elsewhere classified (ETF 2139, SDC).

Cash paid for the purchase of other goods and services (ETF 2131, SDC)

A1A.98.

Cash paid for the purchase of other goods and services (ETF 2131, SDC) consists of cash paid by public sector units for the purchase of other goods and services.

Subsidies paid (ETF 2132, SDC)

A1A.99.

Subsidies paid (ETF 2132, SDC) consists of voluntary cash transfers by public sector units in the form of subsidies.

Grants paid (ETF 2133, SDC)

A1A.100.

Grants paid (ETF 2133, SDC) consists of voluntary cash transfers by public sector units in the form of grants.

Includes:   Current and capital grants paid in cash.

Other transfer payments (ETF 2134, SDC)

A1A.101.

Other transfer payments (ETF 2134, SDC) consists of cash transfers by public sector other than those in the form of subsidies or grants paid.

Includes:    Other current and capital transfers paid in cash.

Interest paid (ETF 2135, SDC)

A1A.102.

Interest paid (ETF 2135, SDC) consists of cash transfers by public sector units in the form of interest.

Includes:   Interest paid in cash on advances, loans, overdrafts, bonds and bills and deposits.

Distributions paid (ETF 2136, SDC)

A1A.103.

Distributions paid (ETF 2136, SDC) consists of cash transfers by public enterprises to their parent entities and other shareholders in the form of dividends, transfer of profits or other similar distributions.

Cash payments for non-employee expenses not elsewhere classified (ETF 2139, SDC)

A1A.104.

Cash payments for non-employee expenses not elsewhere classified (ETF 2139, SDC) consists of cash payments for non-employee expenses that cannot be classified to 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) or distributions paid (ETF 2136, SDC).

Cash flows from transactions in non-financial assets (ETF 22)

A1A.105.

Cash flows from transactions in non-financial assets (ETF 22) consists of net expenditure on non-financial assets by public sector units. This category is further classified into:

  • expenditure on non-financial assets (net) (ETF 221).

Expenditure on non-financial assets (net) (ETF 221)

A1A.106.

Expenditure on non-financial assets (net) (ETF 221) consists of net expenditure on new and second-hand non-financial assets. This category is further classified into:

  • purchases of new non-financial assets (ETF 2211, SDC);
  • purchases of second-hand non-financial assets (ETF 2212, SDC); and
  • sales of non-financial assets (ETF 2213, SDC).

Includes:    Net expenditure on mineral deposits, timber tracts and similar non-reproducible tangible assets; net expenditure on intangible assets such as patents and copyrights.

Purchases of new non-financial assets (ETF 2211, SDC)

A1A.107.

Purchases of new non-financial assets (ETF 2211, SDC) consists of purchases of new fixed produced assets, that is, tangible assets intended to be used in the production process for longer than one year.

Includes:    Fixed produced assets constructed on own account and valued at cost of materials and capitalised salaries and wages; reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies; purchase of vacant land; purchase of land with improvements; outright purchases of intangible assets such as patents and copyrights; second-hand assets imported into the country for the first time.

Excludes:   Houses built for sale (classified to change in inventories (ETF 4111, TALC, COFOG-A)); assets acquired under finance lease arrangements (classified to acquisitions of non-financial assets under new finance leases (ETF 4112, TALC, COFOG-A, SDC)).

Purchases of second-hand non-financial assets (ETF 2212, SDC)

A1A.108.

Purchases of second-hand non-financial assets (ETF 2212, SDC) consists of purchases of second-hand fixed produced assets, that is, tangible assets which have been previously used in production in the country.

Excludes:   Second-hand non-financial assets imported into the country for the first time (classified to purchases of new non-financial assets (ETF 2211, SDC)); second-hand assets acquired under finance lease arrangements (classified to acquisitions of non-financial assets under new finance leases (ETF 4112, TALC, COFOG-A, SDC)).

Sales of non-financial produced assets (ETF 2213, SDC)

A1A.109.

Sales of non-financial produced assets (ETF 2213, SDC) consists of sales of fixed produced assets.

Includes:    Sales of previously rented dwellings, non-residential buildings and used plant and equipment; sales of land including the sale of residential leases in the ACT; sales of land and buildings as a package where a separate value cannot be determined for the land component; outright sales of intangible assets such as patents and copyrights.