Latest release

Other economic flows of assets and liabilities (ETF 5)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.155.

Other economic flows of assets and liabilities (ETF 5) is the part of the ETF which records changes in the volume or value of assets and liabilities that do not result from transactions. The full classification of the other economic flows of assets and liabilities (ETF 5) is shown in Table A1A.10 below.

Table A1A.10 - Other economic flows of assets and liabilities (ETF 5)

Descriptor

Classification codes

OTHER ECONOMIC FLOWS OF ASSETS AND LIABILITIES

ETF 5

Holding gains and losses (revaluations)

ETF 51

Holding gains and losses (revaluations)

ETF 511

Holding gains and losses on financial assets

ETF 5111

TALC

Holding gains and losses on non-financial assets

ETF 5112

TALC

Holding gains and losses on liabilities

ETF 5113

TALC

Change in net worth due to holding gains and losses

ETF 512

Change in net worth due to holding gains and losses

ETF 5121

Other changes in volume

ETF 52

Other changes in volume

ETF 521

Other changes in the volume of financial assets

ETF 5211

TALC

Other changes in the volume of non-financial assets

ETF 5212

TALC

Other changes in the volume of liabilities

ETF 5213

TALC

Change in net worth due to other changes in volume

ETF 522

Change in net worth due to other changes in volume

ETF 5221

A1A.156.

Other economic flows of assets and liabilities (ETF 5) consists of changes in assets, liabilities and net worth that are not the result of transactions. This category is further classified into:

  • holding gains and losses (revaluations) (ETF 51); and
  • other changes in volume (ETF 52).