{"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": "6fe620ba-603c-4c3b-9cf9-67bbd7ae15a9", "total_estimation_threshold": null, "records": [{"_id":1,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"This spreadsheet provides historical data for the consolidated statement of changes in equity for the whole of state sector. The consolidated statement of changes in equity presents reconciliations of non-owner and owner changes in equity from opening balances at the beginning of the reporting period to the closing balances at the end of the reporting period from 2007-08. This information is consistent with AASB 1049 Whole of Government and General Government Sector Financial Reporting. 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). AASB 17 Insurance Contracts has been applied for the first time from 2026-27 onwards."},{"_id":2,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"Definition:"},{"_id":3,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"Whole of State sector"},{"_id":4,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"The whole of state sector comprises the general government sector, the public non-financial corporations (PNFC) sector, the public financial corporations (PFC) sector and other government controlled entities. It is important to note that due to the elimination of transactions occurring between the sectors in arriving at a consolidated position, not all variations in each sector will affect the overall State of Victoria result."},{"_id":5,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"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":6,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"The PNFC and PFC sectors comprise a wide range of entities that provide goods and services while meeting commercial principles through cost recovery via user charges and fees. The PNFC sector includes entities such as the various water, rail, housing and port authorities. The PFC sector includes insurance and other government owned financial entities."},{"_id":7,"HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH":"Published: May 2026"}], "fields": [{"id": "_id", "type": "int"}, {"id": "HISTORICAL FINANCIAL TABLES - STATEMENT OF CHANGES IN EQUITY WH", "type": "text"}], "_links": {"start": "/api/3/action/datastore_search?resource_id=6fe620ba-603c-4c3b-9cf9-67bbd7ae15a9", "next": "/api/3/action/datastore_search?resource_id=6fe620ba-603c-4c3b-9cf9-67bbd7ae15a9&offset=100"}, "total": 7, "total_was_estimated": false}}