Budget Paper No. 1 — Statement 12: Trends in Public Sector Finances

Appendix A: Supplementary cash tables

Table A1: Consolidated cash receipts, payments and cash surplus by institutional sector as a per cent of GDP^(a)

Table A1: Consolidated cash receipts, payments and cash surplus by institutional sector as a per cent of GDP(a)

Accrual time series data are being reviewed by the ABS, in consultation with all Treasuries in 2004, as accrual reporting is now established in all jurisdictions. This should result in improved quality in time series data, and may result in some changes to these series.

na Data not available.

Table A2: Non-financial public sector cash surplus by level of government as a per cent of GDP^(a)

Table A2: Non-financial public sector cash surplus by level of government as a per cent of GDP(a)

Accrual time series data are being reviewed by the ABS, in consultation with all Treasuries in 2004, as accrual reporting is now established in all jurisdictions. This should result in improved quality in time series data, and may result in some changes to these series.

na Data not available.

Table A3: General government net interest payments by level of government^(a)

Table A3: General government net interest payments by level of government(a)

Accrual time series data are being reviewed by the ABS, in consultation with all Treasuries in 2004, as accrual reporting is now established in all jurisdictions. This should result in improved quality in time series data, and may result in some changes to these series.
There is a break in the Australian Government net debt and net interest payments series between 1998-99 and 1999-2000 (the first year of accrual budgeting). Up to 1998-99, Australian Government debt instruments are valued at historic cost. From 1999-2000 onwards, Australian Government debt instruments are valued at market prices, consistent with accrual Government Finance Statistics (GFS) standards.

na Data not available.

Table A4: Non-financial public sector net debt^(a)(b)

Table A4: Non-financial public sector net debt(a)(b)

Between 1997-98 and 1999-2000 there is a structural shift in the net debt series as jurisdictions moved from the cash GFS framework to the accrual GFS framework. Consistent with this framework, some jurisdictions value net debt at market prices, while other jurisdictions continue to value net debt at historic cost. Australian Government net debt is valued at market prices from 1999-2000.
Accrual time series data are being reviewed by the ABS, in consultation with all Treasuries in 2004, as accrual reporting is now established in all jurisdictions. This should result in improved quality in time series data, and may result in some changes to these series.

na Data not available.

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