{"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": "a8596159-4dd6-475b-a187-88c1cd428281", "total_estimation_threshold": null, "records": [{"_id":1,"HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN":"This spreadsheet provides historical data on the Net Financial Liability in the General Government Sector. \n\nNet Financial Liabilities is the total liabilities less financial assets, other than equity in Public Non-Financial Corporations and Public Financial Corporations. This measure is broader than net debt as it includes significant liabilities, other than borrowings (e.g. accrued employee liabilities such as superannuation and long service leave entitlements).\n\nSeveral 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)."},{"_id":2,"HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN":"Definition:"},{"_id":3,"HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN":"General government sector"},{"_id":4,"HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN":"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":5,"HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN":"Published: May 2026"}], "fields": [{"id": "_id", "type": "int"}, {"id": "HISTORICAL FINANCIAL AGGREGATES - NET FINANCIAL LIABILITIES GEN", "type": "text"}], "_links": {"start": "/api/3/action/datastore_search?resource_id=a8596159-4dd6-475b-a187-88c1cd428281", "next": "/api/3/action/datastore_search?resource_id=a8596159-4dd6-475b-a187-88c1cd428281&offset=100"}, "total": 5, "total_was_estimated": false}}