Australian Government, 2010‑11 Budget
Budget

Australian Government financial statements

Table B1: Australian Government general government sector operating
statement

Table B1: Australian Government general government sector operating statement

Table B1: Australian Government general government sector operating
statement (continued)

Table B1: Australian Government general government sector operating statement (continued)

  1. Consistent with ABS GFS classification, other employee related expenses are reported under other operating expenses. Total employee expenses equal wages and salaries plus other operating expenses.
  2. Reflects changes in the market valuation of investments and any revaluations at the point of disposal or sale.
  3. Largely reflects other revaluation of assets and liabilities.
  4. The term fiscal balance is not used by the ABS.

Table B2: Australian Government general government sector balance sheet

Table B2: Australian Government general government sector balance sheet

  1. Net worth is calculated as total assets minus total liabilities.
  2. Net financial worth equals total financial assets minus total liabilities.
  3. Net financial liabilities equals total liabilities less financial assets other than investments in other public sector entities.
  4. Net debt equals the sum of deposits held, government securities, loans and other borrowing, minus the sum of cash and deposits, advances paid, and investments, loans and placements.

Table B3: Australian Government general government sector cash flow
statement(a)

Table B3: Australian Government general government sector cash flow statement

Table B3: Australian Government general government sector cash flow
statement (continued)(a)

Table B3: Australian Government general government sector cash flow statement (continued)

  1. A positive number denotes a cash inflow; a negative sign denotes a cash outflow.
  2. The acquisition of assets under finance leases decreases the underlying cash balance. The disposal of assets previously held under finance leases increases the underlying cash balance.
  3. The term underlying cash balance is not used by the ABS.

Table B4: Australian Government public non-financial corporations sector
operating statement

Table B4: Australian Government public non-financial corporations sector operating statement

  1. Consistent with ABS GFS classification, other employee related expenses are reported under other operating expenses. Total employee expenses equal wages and salaries plus other operating expenses.
  2. The term fiscal balance is not used by the ABS.

Table B5: Australian Government public non-financial corporations sector
balance sheet

Table B5: Australian Government public non-financial corporations sector balance sheet

  1. Excludes the impact of commercial taxation adjustments.
  2. Under AASB 1049, net worth is calculated as total assets minus total liabilities. Under ABS GFS, net worth is calculated as total assets minus total liabilities minus shares and other contributed capital.
  3. Under AASB 1049, net financial worth equals total financial assets minus total liabilities. Under ABS GFS, 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, and borrowing, minus the sum of cash and deposits, advances paid, and investments, loans and placements.

Table B6: Australian Government public non-financial corporations sector
cash flow statement

Table B6: Australian Government public non-financial corporations sector cash flow statement

  1. A positive number denotes a cash inflow; a negative sign denotes a cash outflow.
  2. The acquisition of assets under finance leases decreases the surplus or increases the deficit. The disposal of assets previously held under finance leases increases the surplus or decreases the deficit.

Table B7: Australian Government total non-financial public sector operating
statement

Table B7: Australian Government total non-financial public sector operating statement

  1. Consistent with ABS GFS classification, other employee related expenses are reported under other operating expenses. Total employee expenses equal wages and salaries plus other operating expenses.
  2. The term fiscal balance is not used by the ABS.

Table B8: Australian Government total non-financial public sector balance
sheet

Table B8: Australian Government total non-financial public sector balance sheet

  1. Under AASB 1049, net worth is calculated as total assets minus total liabilities. Under ABS GFS, net worth is calculated as total assets minus total liabilities minus shares and other contributed capital.
  2. Under AASB 1049, net financial worth equals total financial assets minus total liabilities. Under ABS GFS, 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, government securities, loans and other borrowing, minus the sum of cash and deposits, advances paid, and investments, loans and placements.

Table B9: Australian total non-financial public sector cash flow statement

Table B9: Australian total non-financial public sector cash flow statement

  1. A positive number denotes a cash inflow; a negative sign denotes a cash outflow.
  2. The acquisition of assets under finance leases decreases the surplus or increases the deficit. The disposal of assets previously held under finance leases increases the surplus or decreases the deficit.

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