Latest release

Other changes in volume (ETF 52)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.164.

Other changes in volume (ETF 52) consists of the value of qualitative or quantitative changes in the volume of assets and liabilities. This category is further classified into:

  • other changes in volume (ETF 521).

Other changes in volume (ETF 521)

A1A.165.

Other changes in volume (ETF 521) consists of any changes in the value of assets and liabilities that do not result from transactions or holding gains. These changes can be the result of events that involve the appearance or disappearance of existing resources as economic assets; the effects of external events (exceptional and unexpected) on some of the economic benefits derivable from assets and corresponding liabilities; and changes in classification. This category is further classified into:

  • other changes in the volume of financial assets (ETF 5211, TALC);
  • other changes in the volume of non-financial assets (ETF 5212, TALC); and
  • other changes in the volume of liabilities (ETF 5213, TALC).

Other changes in volume of financial assets (ETF 5211, TALC)

A1A.166.

Other changes in the volume of financial assets (ETF 5211, TALC) consists of any changes in the value of financial assets that do not result from transactions or holding gains.

Includes:    Bad debts written off unilaterally.

Other changes in the volume of non-financial assets (ETF 5212, TALC)

A1A.167.

Other changes in the volume of non-financial assets (ETF 5212, TALC) consists of any changes in the value of non-financial assets that do not result from transactions or holding gains.

Other changes in the volume of liabilities (ETF 5213, TALC)

A1A.168.

Other changes in the volume of liabilities (ETF 5213, TALC) consists of any changes in the value of liabilities that do not result from transactions or holding gains.