Provisions for doubtful debts (ETF 73)

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