Balance Sheet (ETF 8)
A1A.228.
Balance sheet (ETF 8) is the part of the ETF which records an institutional unit's stock of assets and liabilities and net worth at a specific point in time. This information is used to compile the balance sheet at the end of each accounting period. The full classification is found in Table A1A.13 below:
ETF | Descriptor | Classification codes |
|---|---|---|
NON-FINANCIAL ASSETS | ||
81 | Fixed Produced assets | ETF 81 |
811 | Buildings and structures | ETF 811 |
8111 | Dwellings | ETF 8111 |
8112 | Buildings other than dwellings | ETF 8112 |
8113 | Land improvements | ETF 8113 |
8119 | Structures not elsewhere classified | ETF 8119 |
812 | Machinery and equipment | ETF 812 |
8121 | Transport equipment | ETF 8121 |
8122 | Information, computer and telecommunications equipment | ETF 8122 |
8129 | Machinery and equipment not elsewhere classified | ETF 8129 |
813 | Cultivated biological resources | ETF 813 |
8131 | Animal resources yielding repeat products | ETF 8131 |
8132 | Tree, crop and plant resources yielding repeat products | ETF 8132 |
814 | Intellectual property products | ETF 814 |
8141 | Research and development | ETF 8141 |
8142 | Mineral exploration and evaluation | ETF 8142 |
8143 | Computer software | ETF 8143 |
8144 | Databases | ETF 8144 |
8145 | Entertainment, literary and artistic originals | ETF 8145 |
8149 | Intellectual property products not elsewhere classified | ETF 8149 |
815 | Weapons systems | ETF 815 |
8151 | Weapons systems | ETF 8151 |
82 | Other produced assets | ETF 82 |
821 | Inventories | ETF 821 |
8211 | Inventories - materials and supplies | ETF 8211 |
8212 | Inventories - work in progress | ETF 8212 |
8213 | Inventories - finished goods | ETF 8213 |
8214 | Inventories - goods for resale | ETF 8214 |
8215 | Military inventories | ETF 8215 |
822 | Valuables | ETF 822 |
8221 | Valuables | ETF 8221 |
823 | Other produced assets | ETF 823 |
8239 | Other produced assets not elsewhere classified | ETF 8239 |
83 | Non-produced assets | ETF 83 |
831 | Tangible non-produced assets | ETF 831 |
8311 | Land | ETF 8311 |
8312 | Mineral and energy resources | ETF 8312 |
8313 | Non-cultivated biological resources | ETF 8313 |
8314 | Water resources | ETF 8314 |
8315 | Radio spectra | ETF 8315 |
8319 | Tangible non-produced assets not elsewhere classified | ETF 8319 |
832 | Intangible non-produced assets | ETF 832 |
8321 | Marketable operating leases | ETF 8321 |
8322 | Permits to use natural resources | ETF 8322 |
8323 | Permits to undertake specific activities | ETF 8323 |
8324 | Entitlement to future goods and services on an exclusive basis | ETF 8324 |
8325 | Goodwill and marketing assets | ETF 8325 |
8329 | Intangible non-produced assets not elsewhere classified | ETF 8329 |
833 | Other non-produced assets | ETF 833 |
8339 | Other non-produced assets not elsewhere classified | ETF 8339 |
FINANCIAL ASSETS AND LIABILITIES | ||
84 | Financial assets | ETF 84 SDC |
841 | Currency and deposits | ETF 841 SDC |
8411 | Cash and deposits | ETF 8411 SDC |
8412 | Special Drawing Rights (SDRs) | ETF 8412 SDC 130 |
8413 | Monetary gold (bullion) | ETF 8413 |
8414 | Monetary gold (allocated and unallocated) | ETF 8414 SDC 130 |
842 | Securities and related assets | ETF 842 SDC |
8421 | Debt securities | ETF 8421 SDC |
8422 | Financial derivatives | ETF 8422 SDC |
8423 | Employee stock options | ETF 8423 SDC |
8424 | Equity including contributed capital | ETF 8424 SDC |
8425 | Investment fund shares or units | ETF 8425 SDC |
843 | Loans and placements | ETF 843 SDC |
8431 | Finance leases | ETF 8431 SDC |
8432 | Advances - concessional loans | ETF 8432 SDC |
8433 | Advances other than concessional loans | ETF 8433 SDC |
8439 | Loans and placements not elsewhere classified | ETF 8439 SDC |
844 | Insurance, superannuation and standardised guarantee schemes | ETF 844 SDC |
8441 | Non-life insurance technical reserves | ETF 8441 SDC |
8442 | Life insurance and annuities entitlements | ETF 8442 SDC |
8443 | Provisions for defined benefit superannuation* | ETF 8443 SDC |
8444 | Claims of superannuation funds on superannuation manager | ETF 8444 SDC |
8445 | Provisions for calls under standardised guarantee schemes | ETF 8445 SDC |
845 | Other financial assets | ETF 845 SDC |
8451 | Provisions for employee entitlements other than superannuation* | ETF 8451 SDC |
8452 | Accounts receivable | ETF 8452 SDC |
8459 | Other financial assets not elsewhere classified | ETF 8459 SDC |
85 | Liabilities | ETF 85 SDC |
851 | Currency and deposits | ETF 851 SDC |
8511 | Cash and deposits | ETF 8511 SDC |
8512 | Special Drawing Rights (SDRs) | ETF 8512 SDC |
852 | Securities and related liabilities | ETF 852 SDC |
8521 | Debt securities | ETF 8521 SDC |
8522 | Financial derivatives | ETF 8522 SDC |
8523 | Employee stock options | ETF 8523 SDC |
8524 | Equity including contributed capital | ETF 8524 SDC |
8525 | Investment fund shares or units | ETF 8525 SDC |
853 | Loans and placements | ETF 853 SDC |
8531 | Finance leases | ETF 8531 SDC |
8532 | Advances - concessional loans | ETF 8532 SDC |
8533 | Advances other than concessional loans | ETF 8533 SDC |
8539 | Loans and placements not elsewhere classified | ETF 8539 SDC |
854 | Insurance, superannuation and standardised guarantee schemes | ETF 854 SDC |
8541 | Non-life insurance technical reserves | ETF 8541 SDC |
8542 | Life insurance and annuities entitlements | ETF 8542 SDC |
8543 | Provisions for defined benefit superannuation | ETF 8543 SDC |
8544 | Claims of superannuation funds on superannuation manager | ETF 8544 SDC |
8545 | Provisions for calls under standardised guarantee schemes | ETF 8545 SDC |
855 | Other liabilities | ETF 855 SDC |
8551 | Provisions for employee entitlements other than superannuation | ETF 8551 SDC |
8552 | Accounts payable | ETF 8552 SDC |
8559 | Other liabilities not elsewhere classified | ETF 8559 SDC |
NET WORTH | ||
86 | Net worth | ETF 86 |
861 | Net worth | ETF 861 |
8611 | Net worth | ETF 8611 |
* In Australian GFS, only the net liability position is currently recorded. The asset category is only maintained to align with international standards and will report a zero balance until specifically earmarked assets can be reported by data providers.
Note: The last 3 digits of the 4 digit Balance Sheet ETF codes are the same as the corresponding TALC codes as discussed in Paragraphs A1A.259 to A1A.360 of this manual
A1A.229.
Balance sheet (ETF 8) consists of the stock of assets and liabilities of a public sector unit at a specific point in time. This category is further classified into:
Non-financial assets
- fixed produced assets (ETF 81);
- other produced assets (ETF 82);
- non-produced assets (ETF 83);
Financial assets and liabilities
- financial assets (ETF 84); and
- liabilities (ETF 85).