Latest release

Provisions for doubtful debts (ETF 73)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.198.

Provisions for doubtful debts (ETF 73) is further classified into:

  • provisions for doubtful debts (ETF 731).

Provisions for doubtful debts (ETF 731)

A1A.199.

Provisions for doubtful debts (ETF 731) is further classified into:

  • provisions for doubtful debts (ETF 7311, TALC. SDC).

Provisions for doubtful debts (ETF 7311, TALC, SDC)

A1A.200.

Provisions for doubtful debts (ETF 7311, TALC, SDC) consists of provisions for anticipated doubtful debts during the reporting period. Provisions for doubtful debts are not recognised as transactions in GFS, but are recorded in the AGFS as part of the supporting information so that the ABS can derive the face value of financial assets and liabilities which is required for international statistical reporting. Provisions or allowances for doubtful debts are not included in GFS output and accounts receivable in the balance sheet is recorded gross of such provisions or allowances.