Appendix A: Supplementary Cash Tables
Table A1: Consolidated cash receipts, payments and cash surplus by institutional sector as a per cent of GDP
- Future fund earnings have been excluded from the Australian Government cash surplus.
- The increase in general government receipts and payments in 1998-99 is affected by the change from a cash system to an accrual framework by the State/local sector.
- The Australian Government sector moved from a cash system to an accrual framework in 1999-00.
- Estimates.
- Projections.
na Data not available.
Table A2: Non-financial public sector cash surplus by level of government as a per cent of GDP
- Future fund earnings have been excluded from the Australian Government cash surplus.
- Estimates.
Table A3: General government sector net interest payments by level of government
- 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 GFS standards.
- Estimates.
- Projections.
na Data not available.
Table A4: Non-financial public sector net debt(a)
- 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.
- Estimates.
- Projections.
na Data not available.