Supplementary information (ETF 7)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
A1A.177.

Supplementary information (ETF 7) is the part of the ETF which records the additional GFS data required for international statistical reporting purposes and national accounting purposes. The full classification of supplementary information (ETF 7) is shown in Table A1A.12 below:

Table A1A.12 - Supplementary information (ETF 7)

Descriptor

Classification codes

SUPPLEMENTARY INFORMATION

ETF 7

Memorandum items - balance sheet

ETF 71

Implicit transfers

ETF 711

Implicit transfers receivable from concessional loans

ETF 7111

Implicit transfers payable due to concessional loans

ETF 7112

Liabilities in arrears and related charges

ETF 712

Total arrears

ETF 7121

Interest on arrears

ETF 7122

Non-performing loans

ETF 713

Non-performing loans at market value

ETF 7131

Contingent liabilities

ETF 72

Explicit contingent liabilities

ETF 721

Loan and other debt instrument guarantees

ETF 7211

Other one-off guarantees

ETF 7212

Legal claims

ETF 7213

Indemnities

ETF 7214

Uncalled share capital

ETF 7215

Explicit contingent liabilities not elsewhere classified

ETF 7219

Implicit contingent liabilities

ETF 722

Present value of implicit obligations for future social security benefits

ETF 7221

Implicit contingent liabilities not elsewhere classified

ETF 7229

Provisions for doubtful debts

ETF 73

Provisions for doubtful debts

ETF 731

Provisions for doubtful debts

ETF 7311

TALC

SDC

Debt maturity

ETF 74

Debt by maturity valued at market value

ETF 741

Short-term debt by original maturity valued at market value

ETF 7411

TALC

Long-term debt with payment due within one year or less valued at market value

ETF 7412

TALC

Long-term debt with payment due in more than one year valued at market value

ETF 7413

TALC

Salary sacrifice expenses

ETF 75

Salary sacrifice expenses

ETF 751

Salary sacrifice expenses - superannuation

ETF 7511

SDC

Salary sacrifice expenses not elsewhere classified

ETF 7519

SDC

Own-account capital formation

ETF 76

Own-account superannuation payments

ETF 761

Own-account actual employers' contributions - defined contribution scheme

ETF 7611

TALC

COFOG-A

Own-account actual employers' contributions - defined benefit scheme

ETF 7612

TALC

COFOG-A

Own-account imputed employers' contributions - defined benefit scheme

ETF 7613

TALC

COFOG-A

Own-account employee payments other than superannuation

ETF 762

Own-account wages, salaries and supplements in cash

ETF 7621

TALC

COFOG-A

Own-account wages and salaries in kind

ETF 7622

TALC

COFOG-A

Own-account salary sacrifice payments - superannuation

ETF 7623

TALC

COFOG-A

Own-account salary sacrifice payments - items other than superannuation

ETF 7624

TALC

COFOG-A

Own-account Fringe Benefits Tax (FBT) payments

ETF 7625

TALC

COFOG-A

Own-account workers' compensation payments

ETF 7626

TALC

COFOG-A

Own-account employee payments not elsewhere classified

ETF 7629

TALC

COFOG-A

Own-account non-employee payments

ETF 763

Own-account use of goods and services

ETF 7631

TALC

COFOG-A

Own-account depreciation of fixed produced assets

ETF 7632

TALC

COFOG-A

Own-account taxes on production less other subsidies on production

ETF 7633

TALC

COFOG-A

Own-account non-employee payments not elsewhere classified

ETF 7639

TALC

COFOG-A

A1A.178.

Supplementary information (ETF 7) consists of items of additional economic interest in GFS. This category is further classified into:

  • memorandum items – balance sheet (ETF 71);
  • contingent liabilities (ETF 72);
  • provisions for doubtful debts (ETF 73);
  • debt maturity (ETF 74);
  • salary sacrifice expenses (ETF 75); and
  • own-account capital formation (ETF 76).
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