Revenue and expenses (ETF 1)
A1A.7.
Revenue and expenses (ETF 1) is the part of the ETF framework that records the revenue and expenses of public sector units in GFS. The full classification of revenue and expenses is shown in Table A1A.6 below:
Descriptor | Classification codes |
|---|---|
REVENUE AND EXPENSES | ETF 1 |
Revenue | ETF 11 |
Taxation revenue | ETF 111 |
Taxes on income | ETF 1111 TC SDC |
Other current taxes | ETF 1112 TC SDC |
Taxes on products | ETF 1113 TC SDC |
Other taxes on production | ETF 1114 TC SDC |
Capital taxes | ETF 1115 TC SDC |
Sales of goods and services | ETF 112 |
Sales by market establishments | ETF 1121 COFOG-A SDC |
Administrative fees | ETF 1122 COFOG-A SDC |
Incidental sales by non-market establishments | ETF 1123 COFOG-A SDC |
Imputed sales of goods and services | ETF 1124 COFOG-A SDC |
Property income | ETF 113 |
Interest income | ETF 1131 SDC |
Dividend income (including tax equivalents) | ETF 1132 SDC |
Withdrawals from income of quasi-corporations | ETF 1133 SDC |
Land rent income | ETF 1134 SDC |
Royalty income | ETF 1135 SDC |
Revenue from investment funds | ETF 1136 SDC |
Reinvested earnings on foreign direct investment | ETF 1137 SDC |
Property income not elsewhere classified | ETF 1139 SDC |
Other current revenue | ETF 114 |
Revenue from current grants and subsidies | ETF 1141 SDC |
Fines, penalties and forfeits | ETF 1142 SDC |
Premiums, fees and current claims related to non-life insurance and standardised guarantee schemes | ETF 1143 SDC |
Other current revenue not elsewhere classified | ETF 1149 SDC |
Capital revenue | ETF 115 |
Revenue from capital grants | ETF 1151 SDC |
Assets acquired below market value | ETF 1152 TALC COFOG-A SDC |
Capital claims related to non-life insurance and standardised guarantee schemes | ETF 1153 SDC |
Capital revenue not elsewhere classified | ETF 1159 SDC |
Expenses | ETF 12 |
Superannuation expenses | ETF 121 |
Superannuation expenses - defined contribution scheme | ETF 1211 COFOG-A SDC |
Superannuation expenses - defined benefit scheme | ETF 1212 COFOG-A SDC |
Imputed employers' contributions - defined benefit scheme | ETF 1213 COFOG-A SDC |
Other employee expenses | ETF 122 |
Wages, salaries and supplements in cash | ETF 1221 COFOG-A SDC |
Wages and salaries in kind | ETF 1222 COFOG-A SDC |
Fringe Benefits Tax (FBT) expenses | ETF 1223 COFOG-A SDC |
Workers' compensation expenses | ETF 1224 COFOG-A SDC |
Other employee expenses not elsewhere classified | ETF 1229 COFOG-A SDC |
Non-employee expenses | ETF 123 |
Production tax expenses | ETF 1231 COFOG-A TC SDC |
Social benefits to households in goods and services | ETF 1232 COFOG-A SDC |
Use of goods and services | ETF 1233 COFOG-A SDC |
Non-employee expenses not elsewhere classified | ETF 1239 COFOG-A SDC |
Depreciation | ETF 124 |
Depreciation of fixed produced assets (non-defence) | ETF 1241 TALC COFOG-A |
Depreciation of fixed produced assets (defence) | ETF 1242 TALC COFOG-A |
Current transfer expenses | ETF 125 |
Current grant expenses | ETF 1251 COFOG-A SDC |
Subsidies on products | ETF 1252 COFOG-A SDC |
Other subsidies on production | ETF 1253 COFOG-A SDC |
Current monetary transfers to households | ETF 1254 COFOG-A SDC |
Tax expenses | ETF 1255 COFOG-A TC SDC |
Premiums, fees and current claims related to non-life insurance and standardised guarantee schemes | ETF 1256 COFOG-A SDC |
Current transfer expenses not elsewhere classified | ETF 1259 COFOG-A SDC |
Capital transfer expenses | ETF 126 |
Capital grant expenses | ETF 1261 COFOG-A SDC |
Assets donated | ETF 1262 TALC COFOG-A SDC |
Capital claims related to non-life insurance and standardised guarantee schemes | ETF 1263 COFOG-A SDC |
Other capital transfer expenses not elsewhere classified | ETF 1269 COFOG-A SDC |
Interest expenses | ETF 127 |
Interest on defined benefit superannuation | ETF 1271 COFOG-A SDC |
Interest expenses not elsewhere classified | ETF 1279 COFOG-A SDC |
Other property expenses | ETF 128 |
Income transferred by public corporations as dividends (including tax equivalents) | ETF 1281 COFOG-A SDC |
Withdrawal from income of quasi-corporations | ETF 1282 COFOG-A SDC |
Land rent and royalty expenses | ETF 1283 COFOG-A SDC |
Dividends to shareholders | ETF 1284 COFOG-A SDC |
Reinvested earnings on foreign direct investments | ETF 1285 COFOG-A SDC |
Property expense for investment income disbursements | ETF 1286 COFOG-A SDC |
Other property expenses not elsewhere classified | ETF 1289 COFOG-A SDC |