Table 8: Commonwealth total non-financial public sector operating statement

1. The fiscal balance and net operating balance estimates in this table improve compared to those presented elsewhere in the Budget, reflecting the treatment of the GST as a Commonwealth tax.
2. The term 'fiscal balance' is not used by the ABS.

Table 9: Commonwealth total non-financial public sector balance sheet

1. Net worth is calculated as total assets minus total liabilities minus shares and other contributed capital.
2. The net worth estimates in this table improve compared to those presented elsewhere in the Budget, reflecting the treatment of the GST as a Commonwealth tax.
3. Net financial worth equals total financial assets minus total liabilities minus shares and other contributed capital.
4. Net debt equals the sum of deposits held, advances received, government securities, loans and other borrowings, minus the sum of cash and deposits, advances paid, and investments, loans and placements.

Table 10: Commonwealth total non-financial public sector cash flow statement ^(a)

1. A positive number denotes a cash inflow; a negative sign denotes a cash outflow.
2. GST flows are excluded from these categories.
3. 'Distributions paid' comprise public non-financial corporations dividends to external shareholders.
4. The acquisition of assets under finance leases reduces the surplus/deficit. The disposal of assets previously held under finance leases improves the surplus/deficit.