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Definitions relating to hedge accounting …

An agreement between two or more parties that creates enforceable rights and obligations. …

The entity that grants the right to access the service concession asset to the operator . …

The entity that has a right of access to the service concession asset to provide public services. …

A contract effective during the reporting period between a grantor and an operator in which: (a) the operator has the right of access to the service concession asset (or assets) to provide public services on behalf of the grantor for a specified period of …

An asset (other than goodwill) to which the operator has the right of access to provide public services on behalf of the grantor in a service concession arrangement that: (a) the operator constructs, develops, upgrades or replaces major components, or …

Australian Bureau of Statistics (ABS) publications Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2005 (ABS Catalogue no. 5514.0) and Amendments to Australian System of Government Finance Statistics, 2005 (ABS Catalogue …

Any legal, administrative, or fiduciary arrangement, organisational structure or other party (including a person) within the GGS having the capacity to deploy scarce resources in order to achieve …

Institutional sector comprising all government units and non-profit institutions controlled and mainly financed by government. Defined in the ABS GFS Manual (Glossary, page …

The Australian Government, the Government of the Australian Capital Territory, New South Wales, the Northern Territory, Queensland, South Australia, Tasmania, Victoria or Western …