Consolidated Statement of Financial Position - 2012 to 2025 (English, CSV)

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CSV

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Publisher-reported update

2026-07-09

The Consolidated Statement of Financial Position is also referred to as the “Balance Sheet”. The Consolidated Statement of Financial Position highlights four key figures that together describe the financial position of a government: (a) the cash resources of the government; (b) the net financial asset position, calculated as the difference between financial assets and financial liabilities; (c) the non-financial assets that are normally held for service provision such as tangible capital assets; and, (d) the accumulated surplus/deficit (or in private sector terms, retained earnings: not termed so by governments as there are no shareholder contributions or distributions).

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