Financial assets (ETF 84)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Reference period
2015
A1A.244.

Financial assets (ETF 84) is further classified into:

  • currency and deposits (ETF 841);
  • securities and related assets (ETF 842);
  • loans and placements (ETF 843);
  • insurance, superannuation and standardised guarantee schemes (ETF 844); and
  • other financial assets (ETF 845).

Currency and deposits (ETF 841)

A1A.245.

Currency and deposits (ETF 841) is further classified into:

  • cash and deposits (ETF 8411) ) and is further discussed in paragraph A1A.311 of this manual;
  • Special Drawing Rights (SDRs) (ETF 8412) and is further discussed in paragraph A1A.312 of this manual;
  • monetary gold (bullion) (ETF 8413) and is further discussed in paragraph A1A.313 of this manual; and
  • monetary gold (allocated and unallocated) (ETF 8414) and is further discussed in paragraph A1A.304 of this manual.

Securities and related assets (ETF 842)

A1A.246.

Securities and related assets (ETF 842) is further classified into:

  • debt securities (ETF 8421) and is further discussed in paragraph A1A.316 of this manual;
  • financial derivatives (ETF 8422) and is further discussed in paragraph A1A.317 of this manual;
  • employee stock options (ETF 8423) and is further discussed in paragraph A1A.318 of this manual;
  • equity including contributed capital (ETF 8424) and is further discussed in paragraph A1A.319 of this manual; and
  • investment fund shares or units (ETF 8425) and is further discussed in paragraph A1A.320 of this manual.

Loans and placements (ETF 843)

A1A.247.

Loans and placements (ETF 843) is further classified into:

  • finance leases (ETF 8431) and is further discussed in paragraph A1A.322 of this manual;
  • advances - concessional loans (ETF 8432) and is further discussed in paragraph A1A.323 of this manual;
  • advances other than concessional loans (ETF 8433) and is further discussed in paragraph A1A.324 of this manual; and
  • loans and placements not elsewhere classified (ETF 8439) and is further discussed in paragraph A1A.325 of this manual.

Insurance, superannuation and standardised guarantee schemes (ETF 844)

A1A.248.

Insurance, superannuation and standardised guarantee schemes (ETF 844) is further classified into;

  • non-life insurance technical reserves (ETF 8441) and is further discussed in paragraph A1A.327 of this manual;
  • life insurance and annuities entitlements (ETF 8442) and is further discussed in paragraph A1A.328 of this manual;
  • provisions for defined benefit superannuation (ETF 8443) and is further discussed in paragraph A1A.329 of this manual;
  • claims of superannuation funds on superannuation fund manager (ETF 8444) and is further discussed in paragraph A1A.330 of this manual; and
  • provisions for calls under standardised guarantee schemes (ETF 8445) and is further discussed in paragraph A1A.331 of this manual.  

Other financial assets (ETF 845)

A1A.249.

Other financial assets (ETF 845) is further classified into:

  • provisions for employee entitlements other than superannuation (ETF 8451) and is further discussed in paragraph A1A.333 of this manual;
  • accounts receivable (ETF 8452) and is further discussed in paragraph A1A.334 of this manual; and
  • other financial assets not elsewhere classified (ETF 8459) and is further discussed in paragraph A1A.335 of this manual.