Notes to the financial statements
Note 27: Government securities
Treasury bonds
Treasury notes
Treasury indexed bonds
Other
Total governm ent securities
Note 28: Loans
General Government Australian Government
2014
$m
2013
$m
2014
$m
2013
$m
309,202 251,574
4,974
32,419
4,687
5,483
27,093
1,598
351,282 285,748
309,202 251,569
4,974
32,419
21
5,483
27,093
15
346,616 284,160
Bills of exchange and promissory notes
Bonds (non-Treasury)
Loans
Total loans
Loans m aturity schedule
Not later than one year
Later than one year and not later than tw o years
Later than tw o years and not later than five years
Later than five years
Total loans by m aturity
Note 29: Other borrowings
General Government Australian Government
2014 2013 2014 2013
$m $m $m $m
3,904
804
-
4,708
3,165
909
4,074
-
4,477
3,067
920
8,464
3,631
3,099
1,101
7,831
104
25
430
4,149
4,708
114
88
248
3,624
4,074
594
328
1,729
5,813
8,464
1,061
874
1,578
4,318
7,831
General Government Australian Government
2014
$m
2013
$m
2014
$m
2013
$m
Finance lease liabilities as at the reporting date are reconciled to the lease liability as follow s:
Not later than one year
Later than one year and not later than five years
Later than five years
Minimum lease payments less future finance charges
Total finance lease liabilities
Finance lease liabilities m aturity schedule
Current
Non-current
Total finance lease liabilities by m aturity
175
651
2,301
3,127
1,598
1,529
80
1,449
1,529
177
517
1,388
2,082
1,058
1,024
95
929
1,024
569
1,836
10,495
12,900
7,910
4,990
199
4,791
4,990
322
975
4,647
5,944
3,583
2,361
133
2,228
2,361
139

Notes to the financial statements
Note 30: Other interest bearing liabilities
General Government Australian Government
2014
$m
469
-
2013
$m
4,472
-
2014
$m
647
5,244
2013
$m
4,759
2,379
Sw ap principal payable
Amounts outstanding under repurchase agreements
Special reserve - International Monetary Fund
special draw ing rights
Finance lease incentives
Other
Total other interest bearing liabilities
5,054
144
7
5,674
4,999
126
19
9,616
5,054
154
1,835
12,934
4,999
129
2,682
14,948
Note 31: Employee benefits
General Government Australian Government
2014
$m
2013
$m
221,747 193,313
2014
$m
2013
$m
221,948 193,694 Total superannuation liability
Other em ployee liabilities
Leave and other entitlements
Accrued salaries and w ages
Workers compensation claims
Separations and redundancies
Military compensation
Other
7,331
772
3,175
284
4,092
276
7,396
655
3,087
100
3,353
205
9,800
854
3,314
383
4,092
277
9,656
740
3,217
179
3,353
205
Total other em ployee liabilities 15,930 14,796 18,720 17,350
Total em ployee and superannuation liabilities 237,677 208,109 240,668 211,044
As at 30 June 2014, the number of full time equivalent employees was 304,491
(2013: 314,072). This comprises civilians and military personnel, including reserve forces.
140

Notes to the financial statements
Note 32: Other provisions and payables
General Government Australian Government
2014
$m
2013
$m
2014
$m
2013
$m
Payables
Suppliers payable
Trade creditors
Operating lease rental payable
Other creditors
Total suppliers payable
3,562
264
1,056
4,882
4,047
209
2,191
6,447
4,622
264
1,260
6,146
4,986
209
2,391
7,586
5,607
4,482
5,699
3,580
5,607
4,482
5,699
3,580
Total personal benefits payable
Total subsidies payable
Grants payable
State and Territory governments
Private sector
Overseas
Local governments
Other
Total grants payable
Other payables
Unearned income
Accrued expenses
Other
Total other payables
Total payables
Australian currency on issue
Other provisions
Grant provisions
Provision for outstanding benefits and claims
Provision for tax refunds
Provision for restoration, decommissioning and makegood
Other
Total other provisions
Total provisions
Total other provisions and payables
A: Reconciliation of movement in provisions
679
384
1,660
2
630
3,355
1,091
961
1,424
3,476
21,802
-
10,846
11,720
2,919
2,017
1,679
29,181
29,181
50,983
807
505
1,390
12
641
3,355
1,243
883
978
3,104
22,185
-
12,855
12,123
3,391
1,914
1,939
32,222
32,222
54,407
679
384
1,660
2
630
3,355
2,029
1,947
1,456
5,432
25,022
60,778
10,846
12,127
2,919
2,122
807
505
1,390
12
641
3,355
2,100
1,554
994
4,648
24,868
56,943
12,855
12,530
3,391
2,016
2,036
30,050
2,290
33,082
90,828 90,025
115,850 114,893
General Government Australian Government
2014
$m
2013
$m
2014
$m
2013
$m
Movem ent table:
Balance of provisions at 1 July
Provisions made during the year
Provisions used during the year
Provisions remeasured, reversed or unw ound during the year
Balance of provisions at 30 June
32,222 29,707
18,456 14,320
(13,365) (12,175)
(8,132)
29,181
370
32,222
90,025 84,022
26,815 24,644
(17,925) (19,053)
(8,087)
90,828
412
90,025
141

Notes to the financial statements
Note 33: Net revaluation increases/(decreases)
General Government Australian Government
2014
$m
2013
$m
2014
$m
2013
$m
Financial assets
Equity investments
Non-financial assets
Land
Buildings
Other infrastructure, plant and equipment
Heritage and cultural assets
Other non-financial assets
Provision for restoration, decommissioning and
makegood
Intangibles
Total non-financial assets
Total revaluation increases/(decreases)
7,679
496
139
260
239
-
24
-
1,158
8,837
1,437
248
41
168
66
(5)
37
4
559
1,996
282
498
230
244
239
-
24
-
1,235
1,517
(609)
246
(38)
331
66
(5)
37
4
641
32
142