{"help": "https://discover.data.vic.gov.au/en_AU/api/3/action/help_show?name=datastore_search", "success": true, "result": {"include_total": true, "limit": 100, "records_format": "objects", "resource_id": "071e96a9-3216-43ae-b1da-8d6450578ab2", "total_estimation_threshold": null, "records": [{"_id":1,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"This spreadsheet provides historical data for the operating statement aggregates - income from transactions, expenses from transactions and net result from transactions. \n\nNet result from transactions or net operating balance is a key fiscal aggregate and is revenue from transactions minus expenses from transactions. It is a summary measure of the ongoing sustainability of operations. It excludes gains and losses resulting from changes in price levels and other changes in the volume of assets. It is the component of the change in net worth that is due to transactions and can be attributed directly to government policies.\n\nThis information has been extracted from the Operating Statement series."},{"_id":2,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"Below is further information on the preparation of the Operating Statement series for your information: \n\nThis spreadsheet provides historical data for the major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the current accounting framework used by the State of Victoria. For instance, all historical accounting-based tables have been presented in the format adopted under Australian Accounting Standards, and Government Financial Statistics aggregates (General Purpose Classification) have been converted to an accruals basis. Also, the historical operating statement and cash flow statement have been revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting. However, some breaks in series remain."},{"_id":3,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"The Operating Statement shows the general government sector net operating result from 1996-97 to 2029-30, with 2004-05 onwards presented in compliance with AASB 1049. Additionally, several new accounting standards issued by the Australian Accounting Standards Board (AASB) have been applied for the first time from 2019-20 onwards. These accounting standards include AASB 1059 Service Concession Arrangements: Grantor (Service Concession Arrangements), AASB 16 Leases (Leases), AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (Revenue). Note all footnotes are shown at the end of the table."},{"_id":4,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"Definition:"},{"_id":5,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"General government sector"},{"_id":6,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"The Victorian general government sector includes all government departments, offices and other bodies engaged in providing services free of charge or at prices significantly below their cost of production. The general government sector is not a separate entity but represents a sector within the State of Victoria reporting entity, and is reported in accordance with AASB 1049 Whole of Government and General Government Sector Financial Reporting. The primary function of entities within the general government sector is to provide public services (outputs), which are mainly non-market in nature for the collective consumption of the community, and involve the transfer or redistribution of revenue which is financed mainly through taxes and other compulsory levies."},{"_id":7,"HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G":"Published: May 2026"}], "fields": [{"id": "_id", "type": "int"}, {"id": "HISTORICAL FINANCIAL AGGREGATES - OPERATING STATEMENT GENERAL G", "type": "text"}], "_links": {"start": "/api/3/action/datastore_search?resource_id=071e96a9-3216-43ae-b1da-8d6450578ab2", "next": "/api/3/action/datastore_search?resource_id=071e96a9-3216-43ae-b1da-8d6450578ab2&offset=100"}, "total": 7, "total_was_estimated": false}}