Northern Territory of Australia
Government Gazette
ISSN-0157-833X
No. S33
30 May 2014
The Northern Territory of Australia
Treasurer’s Quarterly
Financial Report
for the 9 months ended 31 March 2014
Page 1
Northern Territory Government Gazette No. S33, 30 May 2014
Northern Territory Of Australia
Treasurer’s Quarterly Financial Report
For The 9 Months Ended 31 March 2014
Table of Contents
Page
Treasurer’s Quarterly Financial Statement
Uniform Presentation Framework: 2013-14
General Government Sector
Table 1 :
General Government Sector Comprehensive Operating Statement
Table 2 :
General Government Sector Balance Sheet
Table 3 :
General Government Sector Cash Flow Statement
3/4
5
6/7
Public Non Financial Corporation Sector
Table 4 :
Public Non Financial Corporation Sector Comprehensive
Operating Statement
8
Table 5 :
Public Non Financial Corporation Sector Balance Sheet
9
Table 6 :
Public Non Financial Corporation Sector Cash Flow Statement
10/11
Non Financial Public Sector
Table 7 :
Non Financial Public Sector Comprehensive Operating
Statement
Table 8 :
Non Financial Public Sector Balance Sheet
Table 9 :
Non Financial Public Sector Cash Flow Statement
12/13
14
15/16
* Numbers in tables may not add due to rounding
Page 2
Northern Territory Government Gazette No. S33, 30 May 2014
Table 1
General Government Sector
Comprehensive Operating Statement
YTD
Mar 2014
$000
Budget
2013-141
$000
420 751
2 671 602
96 663
199 129
43 477
49 678
211 276
3 692 576
553 412
3 619 085
284 380
257 701
57 030
65 125
247 229
5 083 962
1 436 462
1 982 609
96 807
158 717
211 296
798 026
155 111
2 161
625 885
41 837
127 685
3 653 987
129 076
187 803
287 938
1 237 431
206 552
Net Operating Balance
Other economic flows - included in operating result
Operating Result
Other economic flows - other comprehensive income
Comprehensive Result - total change in net worth
before transactions with owners in their capacity as
owners
38 588
60 066
98 654
126 651
225 305
- 31 182
47 551
16 369
- 16 550
- 181
Net Operating Balance
Net Acquisition of Non Financial Assets
Purchases of non financial assets
Sales of non financial assets
less Depreciation
plus Change in inventories
plus Other movements in non financial assets
equals Total Net Acquisition of Non Financial Assets
38 588
- 31 182
427 726
- 35 968
211 296
3 909
- 1 617
182 754
655 762
- 59 712
287 938
- 154
- 12 186
295 772
- 144 166
- 326 954
Revenue
Taxation revenue
Current grants
Capital grants
Sales of goods and services
Interest income
Dividend and income tax equivalent income
Other
Total Revenue
less
equals
plus
equals
plus
equals
less
equals
Expenses
Employee benefits expense
Superannuation expenses
Superannuation interest cost
Other superannuation expenses
Depreciation and amortisation
Other operating expenses
Interest expenses
Other property expenses
Current grants
Capital grants
Subsidies and personal benefit payments
Total Expenses
Fiscal Balance
822 583
79 191
181 961
5 115 144
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
Page 3
Northern Territory Government Gazette No. S33, 30 May 2014
Table 2
General Government Sector Balance Sheet
YTD
Mar 2014
$000
Budget
2013-141
$000
285 975
204 286
1 354 307
158 844
461 509
222 602
1 295 422
147 442
2 975 311
100
2 835 614
100
4 978 824
4 962 689
Non Financial Assets
Inventories
Property, plant and equipment
Investment property
Intangible assets
Assets held for sale
Other non financial assets
Total Non Financial Assets
14 623
10 998 233
87 843
751
20 964
122 385
11 244 798
10 560
11 006 263
88 685
652
20 979
122 382
11 249 521
Total Assets
16 223 621
16 212 210
Liabilities
Deposits held
Advances received
Borrowing
Superannuation
Other employee benefits
Payables
Other liabilities
331 104
351 862
3 077 748
3 518 926
522 279
135 443
192 762
594 828
354 456
3 076 753
3 434 762
571 787
139 045
172 006
Total Liabilities
8 130 123
8 343 637
Net Assets/(Liabilities)
8 093 499
7 868 573
Contributed equity
Accumulated surplus/(deficit)
Reserves
Net Worth
683 375
7 410 124
8 093 499
705 051
7 163 522
7 868 573
-3 151 299
6 126 611
1 916 145
-3 380 948
6 216 562
2 046 504
Assets
Financial assets
Cash and deposits
Advances paid
Investments, loans and placements
Receivables
Equity
Investments in other public sector entities
Investments - other
Other financial assets
Total Financial Assets
Net Financial Worth2
Net Financial Liabilities3
Net Debt4
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Net financial worth equals total financial assets minus total liabilities.
3 Net financial liabilities equals the sum of total liabilities less total financial assets excluding investments in other public
sector entities.
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.
Page 4
Northern Territory Government Gazette No. S33, 30 May 2014
Table 3
General Government Sector Cash Flow Statement
YTD Mar
2014
$000
Budget
2013-141
$000
Cash Receipts from Operating Activities
Taxes received
Receipts from sales of goods and services
Grants and subsidies received
Interest receipts
Dividends and income tax equivalents
Other receipts
Total Operating Receipts
422 152
206 226
2 768 265
42 552
52 701
378 413
3 870 308
553 281
230 370
3 903 465
57 030
51 974
503 656
5 299 776
Cash Payments for Operating Activities
Payments for employees
Payment for goods and services
Grants and subsidies paid
Interest paid
Other payments
Total Operating Payments
-1 703 635
- 964 763
- 792 797
- 154 901
- 11 355
-3 627 450
-2 247 893
-1 440 504
-1 071 169
- 206 612
- 2 827
-4 969 005
242 858
330 771
35 968
- 422 276
- 386 308
- 143 450
52 940
- 655 762
- 602 822
- 272 051
26 291
11 786
- 27 261
28 083
- 387 277
- 562 953
- 26 410
377 073
- 333 853
16 810
- 23 816
376 544
- 70 125
- 2 494
280 109
Net increase/decrease in cash held
- 127 609
47 927
Net cash flows from operating activities
Net cash flows from investments in non financial assets
Cash Surplus (+)/Deficit (-)
242 858
- 386 308
- 143 450
330 771
- 602 822
- 272 051
Future infrastructure and superannuation contributions/earnings3
Underlying Surplus (+)/Deficit (-)
- 11 052
- 154 502
- 11 052
- 283 103
Net Cash Flows from Operating Activities
Cash Flows from Investments in Non Financial Assets
Sales of non financial assets
Purchases of non financial assets
Net Cash Flows from Investments in Non Financial Assets
Net Cash from Operating Activities and Investments in Non
Financial Assets
Net cash flows from investments in financial assets for policy
purposes2
Net cash flows from investments in financial assets for liquidity
purposes
Net cash flows from investing activities
Net cash flows from financing activities
Advances received (net)
Borrowing (net)
Deposits received (net)
Other financing (net)
Net cash flows from financing activities
Page 5
Northern Territory Government Gazette No. S33, 30 May 2014
Additional information to the Cash Flow Statement
Cash Surplus (+)/Deficit (-)
Acquisitions under finance leases and similar arrangements
ABS GFS Surplus (+)/Deficit (-) including finance leases and
similar arrangements
- 143 450
- 272 051
- 467
- 143 917
- 272 051
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Includes equity acquisitions, disposals and privatisations (net).
3 Contributions for future infrastructure and superannuation requirements.
Page 6
Northern Territory Government Gazette No. S33, 30 May 2014
Table 4
Public Non Financial Corporation Sector
Comprehensive Operating Statement
YTD
Mar 2014
$000
Budget
2013-141
$000
104 953
13 011
551 946
2 406
29 112
701 429
144 406
35 660
718 768
2 509
63 002
964 345
80 696
10 634
115 889
354 254
66 694
2 900
104 371
13 755
258 231
506 862
88 833
6 230
50
1 165
632 232
17 572
995 904
Net Operating Balance
Other economic flows - included in operating result
Operating Result
Other economic flows - other comprehensive income
Comprehensive Result - Total change in net worth
before transactions with owners in their capacity as
owners
69 198
2 375
71 573
- 52
71 521
- 31 559
- 1 131
- 32 690
- 157 334
- 190 024
Net Operating Balance
Net Acquisition of Non Financial Assets
Purchases of non financial assets
Sales of non financial assets
less Depreciation
plus Change in inventories
plus Other movements in non financial assets
69 198
- 31 559
135 451
- 26
115 889
5 204
9 004
255 978
- 6
258 231
7 205
21 150
equals Total Net Acquisition of Non Financial Assets
33 744
26 096
Fiscal Balance
35 454
- 57 655
Revenue
Current grants
Capital grants
Sales of goods and services
Interest income
Other
Total Revenue
less
equals
plus
equals
plus
equals
less
equals
Expenses
Employee benefits expense
Superannuation expenses
Depreciation and amortisation
Other operating expenses
Interest expenses
Other property expenses
Current grants
Capital grants
Subsidies and personal benefit payments
Total Expenses
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
Page 7
Northern Territory Government Gazette No. S33, 30 May 2014
Table 5
Public Non Financial Corporation Sector Balance Sheet
YTD
Mar 2014
$000
Budget
2013-141
$000
150 508
116 349
137 212
3
115 032
3
287 722
231 384
114 970
3 581 843
48 442
57 546
116 970
3 415 682
53 775
182 916
70
3 802 871
69
3 769 412
4 090 593
4 000 796
10 235
9 315
1 431 988
1 466 826
47 311
32 245
47 904
49 247
65 855
55 053
Total Liabilities
1 569 682
1 646 296
Net Assets/(Liabilities)
2 520 910
2 354 500
Contributed equity
Accumulated surplus/(deficit)
Reserves
Total Equity
563 942
790 419
1 166 549
2 520 910
668 832
676 453
1 009 215
2 354 500
-1 281 960
1 291 715
-1 414 912
1 359 792
Assets
Financial Assets
Cash and deposits
Advances paid
Investments, loans and placements
Receivables
Equity
Other financial assets
Total Financial Assets
Non Financial Assets
Inventories
Property, plant and equipment
Investment property
Intangible assets
Assets held for sale
Other non financial assets
Total Non Financial Assets
Total Assets
Liabilities
Deposits held
Advances received
Borrowing
Superannuation
Other employee benefits
Payables
Other liabilities
Net Financial Worth2
Net Debt3
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Net financial worth equals total financial assets minus total liabilities.
3 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.
Page 8
Northern Territory Government Gazette No. S33, 30 May 2014
Table 6
Public Non Financial Corporation Sector
Cash Flow Statement
YTD Mar
2014
$000
Budget
2013-141
$000
579 874
118 246
2 310
5 899
706 329
765 437
180 066
2 436
35 067
983 006
- 329
- 102 026
- 385 040
- 1 165
- 67 400
- 2 654
- 558 615
570
- 128 059
- 538 001
- 17 622
- 88 631
- 629
- 772 372
147 714
210 634
26
- 135 451
- 135 425
12 290
6
- 255 978
- 255 972
- 45 338
- 135 425
- 255 972
Net cash flows from financing activities
Advances received (net)
Borrowing (net)
Deposits received (net)
Dividends paid
Other financing (net)
Net Cash Flows From Financing Activities
39 071
132
- 1 601
37 601
73 908
- 787
- 1 601
- 10 450
61 070
Net Increase/Decrease In Cash Held
49 891
15 732
147 714
- 135 425
- 1 601
10 689
210 634
- 255 972
- 1 601
- 46 939
Cash Receipts from Operating Activities
Receipts from sales of goods and services
Grants and subsidies received
Interest receipts
Other receipts
Total Operating Receipts
Cash Payments for Operating Activities
Income tax equivalents paid
Payments for employees
Payment for goods and services
Grants and subsidies paid
Interest paid
Other payments
Total Operating Payments
Net Cash Flows from Operating Activities
Cash Flows from Investments in Non Financial Assets
Sales of non financial assets
Purchases of non financial assets
Net Cash Flows from Investments in Non Financial Assets
Net Cash from Operating Activities and Investments in Non
Financial Assets
Net cash flows from investments in financial assets for policy
purposes2
Net cash flows from investments in financial assets for liquidity
purposes
Net cash flows from investing activities
Net cash flows from operating activities
Net cash flows from investments in non financial assets
Dividends paid
Cash Surplus (+)/Deficit (-)
Page 9
Northern Territory Government Gazette No. S33, 30 May 2014
Additional information to the Cash Flow Statement
Cash Surplus (+)/Deficit (-)
10 689
- 46 939
10 689
- 46 939
Acquisitions under finance leases and similar arrangements
ABS GFS Surplus (+)/Deficit (-) including finance leases and
similar arrangements
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Includes equity acquisitions, disposals and privatisations (net).
Page 10
Northern Territory Government Gazette No. S33, 30 May 2014
Table 7
Non Financial Public Sector
Comprehensive Operating Statement
YTD
Mar 2014
$000
Budget
2013-141
$000
414 278
2 671 542
97 654
674 400
43 581
43 969
235 354
4 180 778
544 474
3 621 038
299 741
944 331
57 030
49 164
307 356
5 823 134
1 517 129
2 086 980
96 807
165 427
327 185
1 068 337
219 502
2 140
583 538
29 817
66 184
4 076 066
129 076
198 972
546 169
1 702 928
292 876
Net Operating Balance
Other economic flows - included in operating result
Operating Result
Other economic flows - other comprehensive income
Comprehensive Result - Total change in net worth
before transactions with owners in their capacity
as owners
104 712
62 441
167 154
58 151
225 305
- 72 472
46 420
- 26 052
25 871
- 181
Net Operating Balance
Net Acquisition of Non Financial Assets
Purchases of non financial assets
Sales of non financial assets
less Depreciation
plus Change in inventories
plus Other movements in non financial assets
equals Total Net Acquisition of Non Financial
Assets
Fiscal Balance
104 712
- 72 472
563 178
- 35 995
327 185
9 112
7 388
216 498
911 740
- 59 718
546 169
7 051
8 964
321 868
- 111 785
- 394 340
Revenue
Taxation revenue
Current grants
Capital grants
Sales of goods and services
Interest income
Dividend and income tax equivalent income
Other
Total Revenue
less
equals
plus
equals
plus
equals
less
equals
Expenses
Employee benefits expense
Superannuation expenses
Superannuation interest cost
Other superannuation expenses
Depreciation and amortisation
Other operating expenses
Interest expenses
Other property expenses
Current grants
Capital grants
Subsidies and personal benefit payments
Total Expenses
768 276
58 892
111 437
5 895 606
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
Page 11
Northern Territory Government Gazette No. S33, 30 May 2014
Table 8
Non Financial Public Sector Balance Sheet
YTD Mar
2014
$000
Budget
2013-141
$000
294 789
204 286
1 354 307
271 565
470 490
222 602
1 295 422
234 258
454 401
103
481 114
103
2 579 451
2 703 989
Non Financial Assets
Inventories
Property, plant and equipment
Investment property
Intangible assets
Assets held for sale
Other non financial assets
Total Non Financial Assets
129 593
14 580 076
136 284
58 296
20 964
122 455
15 047 668
127 530
14 421 945
142 460
183 568
20 979
122 451
15 018 933
Total Assets
17 627 119
17 722 922
Liabilities
Deposits held
Advances received
Borrowing
Superannuation
Other employee benefits
Payables
Other liabilities
199 645
351 862
4 509 736
3 518 926
569 590
149 103
234 759
496 775
354 456
4 543 579
3 434 762
621 034
193 921
209 822
Total Liabilities
9 533 621
9 854 349
Net Assets/(Liabilities)
8 093 499
7 868 573
Contributed equity
Accumulated surplus/(deficit)
Reserves
Net Worth
1 473 794
6 619 705
8 093 499
1 381 504
6 487 069
7 868 573
-6 954 170
7 408 571
3 207 860
-7 150 360
7 631 474
3 406 296
Assets
Financial assets
Cash and deposits
Advances paid
Investments, loans and placements
Receivables
Equity
Investments in other public sector entities
Investments - other
Other financial assets
Total Financial Assets
Net Financial Worth2
Net Financial Liabilities3
Net Debt4
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Net financial worth equals total financial assets minus total liabilities.
3 Net financial liabilities equals the sum of total liabilities less total financial assets excluding investments in other public
sector entities.
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.
Page 12
Northern Territory Government Gazette No. S33, 30 May 2014
Table 9
Non Financial Public Sector Cash Flow Statement
YTD Mar
2014
$000
Budget
2013-141
$000
Cash Receipts from Operating Activities
Taxes received
Receipts from sales of goods and services
Grants and subsidies received
Interest receipts
Dividends and income tax equivalents
Other receipts
Total Operating Receipts
415 752
716 266
2 769 478
42 655
50 958
382 954
4 378 062
544 474
963 574
3 920 779
57 030
51 114
538 434
6 075 405
Cash Payments for Operating Activities
Payments for employees
Payment for goods and services
Grants and subsidies paid
Interest paid
Other payments
Total Operating Payments
-1 798 211
-1 280 119
- 676 928
- 220 095
- 13 738
-3 989 091
-2 367 292
-1 946 007
- 926 039
- 292 807
- 3 456
-5 535 601
388 971
539 804
35 995
- 557 727
- 521 732
- 132 761
52 946
- 911 740
- 858 794
- 318 990
26 291
1 336
- 27 261
28 083
- 522 702
- 829 375
- 26 410
416 143
- 383 779
5 954
- 23 816
450 452
- 86 644
- 2 494
337 498
Net increase/decrease in cash held
- 127 777
47 927
Net cash flows from operating activities
Net cash flows from investments in non financial assets
Cash Surplus (+)/Deficit (-)
388 971
- 521 732
- 132 761
539 804
- 858 794
- 318 990
Future infrastructure and superannuation contributions/earnings3
Underlying Surplus (+)/Deficit (-)
- 11 052
- 143 813
- 11 052
- 330 042
Net Cash Flows from Operating Activities
Cash Flows from Investments in Non Financial Assets
Sales of non financial assets
Purchases of non financial assets
Net Cash Flows from Investments in Non Financial Assets
Net Cash Flows from Operating Activities and Investments
in Non Financial Assets
Net cash flows from investments in financial assets for policy
purposes2
Net cash flows from investments in financial assets for liquidity
purposes
Net cash flows from investing activities
Net cash flows from financing activities
Advances received (net)
Borrowing (net)
Deposits received (net)
Other financing (net)
Net cash flows from financing activities
Page 13
Northern Territory Government Gazette No. S33, 30 May 2014
Additional information to the Cash Flow Statement
Cash Surplus (+)/Deficit (-)
Acquisitions under finance leases and similar arrangements
ABS GFS Surplus (+)/Deficit (-) including finance leases and
similar arrangements
- 132 761
- 318 990
- 467
- 133 229
- 318 990
1 Budget figures are the latest approved Budget tabled in the Legislative Assembly.
2 Includes equity acquisitions, disposals and privatisations (net).
3 Contributions for future infrastructure and superannuation requirements.
Page 14