Table 5: Commonwealth public non-financial corporations operating statement

(a) The term 'fiscal balance' is not used by the ABS.

Table 6: Commonwealth public non-financial corporations balance sheet

1. Net worth is calculated as total assets minus total liabilities minus shares and other contributed capital. The negative net worth recorded for this sector reflects a higher valuation of listed Commonwealth corporations by the sharemarket than the value of net assets recorded by these corporations.
2. Net financial worth equals total financial assets minus total liabilities minus shares and other contributed capital.
3. Net debt equals the sum of deposits held, advances received and borrowing, minus the sum of cash and deposits, advances paid, and investments, loans and placements.

Table 7: Commonwealth public non-financial corporations cash flow statement ^(a)

(a) A positive number denotes a cash inflow; a negative sign denotes a cash outflow.

(b) Other payments for 'operating activities' includes the cash flow to the general government sector from public non-financial corporations distributions paid.

(c) 'Distributions paid' comprise public non-financial corporations dividends to external shareholders.

(d) The acquisition of assets under finance leases reduces the surplus/deficit. The disposal of assets previously held under finance leases improves the surplus/deficit.