Financial assets (TALC 4)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period

Financial assets (TALC 4) consists of financial claims and monetary gold in the form of gold bullion held by monetary authorities as a reserve asset. Financial claims are assets that typically entitle the owner of the asset (the creditor) to receive funds or other resources from another unit, under the terms of a liability. They provide benefits to the creditor by acting as a store of value or by generating interest, other property income or holding gains. This category is further classified into:

  • currency and deposits (TALC 41);
  • securities and related assets (TALC 42);
  • loans and placements (TALC 43);
  • insurance, superannuation and standardised guarantee schemes (TALC 44); and
  • other financial assets (TALC 45).
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