Latest release

Balance Sheet (ETF 8)

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

Table A1A.13 - Balance sheet (ETF 8)

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).