| Date of final separation | The date of final separation is the date, given on the application for divorce, from which the period of living apart is calculated for the purpose of establishing grounds for divorce. In determining the date of final separation, a single period of resumed cohabitation of less than three months may be ignored, provided the periods of living apart before and after resumed cohabitation amount to a total of 12 months or more.
Reference: Demographic Estimates and Projections: Concepts, Sources and Methods. cat. no. 3228.0.
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| Death | Death is the permanent disappearance of all evidence of life after birth has taken place. The definition excludes deaths prior to live birth. For the purposes of the Deaths and Causes of Death collections conducted by the ABS, a death refers to any death which occurs in, or en route to Australia and is registered with a state or territory Registry of Births, Deaths and Marriages.
Reference: Australian Demographic Statistics. cat. no. 3101.0.
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| Debit | Accounting entry representing expense, an increase in an asset or a decrease in a liability.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Debt | Debt is considered to be whatever is not equity.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Debt security | A financial instrument that evidences the issuer’s promise to repay the principal at face value on maturity. It may be issued to investors at a discount, and/or the issuer may promise to pay interest (usually at six monthly intervals) to the holders. Unlike shares, debt securities do not confer on the holders ownership rights in the issuing entity.
Reference: Australian National Accounts: Financial Accounts. cat. no. 5232.0.
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| Debtor/Creditor principle | Under the debtor/creditor principle, transactions resulting from changes in financial claims of the compiling economy are allocated to the country of residence of the non-resident debtor, and transactions resulting in changes in financial liabilities are allocated to the country of residence of the non-resident creditor, even if the amounts are paid to or received from a different country. See also Transactor principle.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Deficit/surplus | Supplementary balance in the GFS cash flow statement that is derived as net cash flows from operating activities plus net cash from investments in non-financial assets less distributions paid less value of assets acquired under finance leases.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Deflation (inflation) | A term commonly used to refer to changes in price levels. A rise in prices is called inflation, while a fall is called deflation.
Reference: Australian Consumer Price Index: Concepts, Sources and Methods. cat. no. 6461.0.
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| Departure date | For exports, the date of departure of the ship or aircraft from an Australian port.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Dependants | All family members under 15 years, and all children aged 15-24 years attending full-time education (except those who have a partner or child of their own usually resident in the household).
Reference: Australian Labour Market Statistics. cat. no. 6105.0.
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| Dependent child | Any child in a family under 15 years of age or aged 15-24 years who is attending full-time education (except those who have a partner or child of their own usually resident in the household).
Reference: Australian Labour Market Statistics. cat. no. 6105.0.
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| Dependent student | A child who is 15-24 years of age, who is attending full-time education, and who has no partner or child of his or her own usually resident in the same household.
Reference: Australian Labour Market Statistics. cat. no. 6105.0.
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| Depreciation | The accounting process of systematically allocating the cost less estimated residual value of an asset over its expected useful life. Depreciation as recorded in government financial records may deviate considerably from consumption of fixed capital as depreciation is normally calculated using the original costs of fixed assets.
Reference: Business Indicators, Australia. cat. no. 5676.0.
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| Depository corporations | Includes banks (exclude the Reserve Bank) and other depository corporations. Banks include entities, which are licensed by APRA under the Banking Act. Other depository corporations are those non-bank financial intermediaries with liabilities included in the Reserve Bank of Australia's definition of broad money.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Derivatives | See Financial derivatives.
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| Derivative instrument | A special type of financial instrument whose value depends on the value of an underlying asset, an index or a reference rate. Examples are swaps, forwards, futures and options.
Reference: Australian National Accounts: Financial Accounts. cat. no. 5232.0.
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| Direct investment | Direct investment is investment undertaken by an entity resident in one economy in an enterprise resident in another economy, with the objectives of obtaining or sustaining a lasting interest in the enterprise and exercising a significant degree of influence in its management. The entity undertaking the investment is referred to as the direct investor and the enterprise in which the investment takes place is referred to as the direct investment enterprise.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Direct investment enterprise | Incorporated or unincorporated enterprise in which a direct investor owns 10 percent or more of the ordinary shares or voting power (for an incorporated enterprise) or the equivalent (for an unincorporated enterprise). Direct investment enterprises comprise those entities that are: branches (unincorporated enterprises wholly or jointly owned by a non-resident investor); subsidiaries (an enterprise in which a non-resident investor owns more than 50 percent); and associates (an enterprise in which a non-resident investor owns between 10 and 50 percent). And are either directly or indirectly owned by the direct investor.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Direct investment relationship | A direct investment relationship is created when an enterprise resident in one economy owns 10 percent or more of the ordinary shares or voting power for an incorporated enterprise, or the equivalent for an unincorporated enterprise, that is resident in another economy. Direct investment enterprises that are considered to be in a direct investment relationship with a direct investor are also considered to be in direct investment relationships with each other.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Direct investor | An individual; an incorporated or unincorporated private or public enterprise; an associated group of individuals or enterprises; a government or a government agency; an estate or trust; a group of related individuals, or an international organisation which has an investment of 10 percent or more in a direct investment enterprise (that is, a subsidiary, associate or branch) operating in an economy other than the one in which the direct investor resides.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Discount securities | Debt securities which are issued to investors for less than the value appearing on the face of the security. Holders are not paid interest but rather receive capital gains (the difference between the purchase price and the face value of the security).
Reference: Australian National Accounts: Financial Accounts. cat. no. 5232.0. |
| Discouraged jobseekers | Persons with marginal attachment to the labour force who wanted to work and were available to start work within the next four weeks but whose main reason for not actively looking for work was that they believed they would not find a job for any of the following reasons:
- considered to be too young/too old by employers
- lacked necessary schooling, training, skills or experience
- difficulties because of language or ethnic background
- no jobs in their locality or line of work
- no jobs available at all.
Reference: Australian Labour Market Statistics. cat. no. 6105.0. |
| Disputes |
An industrial dispute is defined as a state of disagreement over an issue or group of issues between an employer and its employees, which results in employees ceasing work. Industrial disputes comprise strikes, which are a withdrawal from work by a group of employees; and lockouts, which are a refusal by an employer or group of employers to permit some or all of their employees to work.
Reference: Industrial Disputes, Australia. cat. no. 6321.0.55.001.
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| Disputes which occurred during the reference period | Encompasses disputes which:
- started in a previous period and ended in the reference period;
- began and ended in the reference period;
- began in the reference period and continued into the next period; or
- started prior to the reference period and continued past the reference period.
Reference: Industrial Disputes, Australia. cat. no. 6321.0.55.001.
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| Dividends | Dividends are the distribution of earnings allocated to shares and other forms of participation in the equity of incorporated private enterprises, cooperatives, and public corporations. it is a form of investment income to which shareholders become entitled as a result of placing funds at the disposal of corporations (e.g. By buying shares). Dividends are recorded on an accrual basis (on the date they are payable, on the date they are paid, or at some other point in time).
Reference: Business Indicators, Australia. cat. no. 5676.0.
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| Dividends from public (financial and non-financial) corporations paid to general government | Dividends from public (financial and non-financial) corporations paid to general government represent property income earned by general government on its equity investment in these corporations. They are payable by public corporations from operating surpluses generated through the production process. Included are amounts in the nature of dividends such as transfers of profit, income tax equivalents and wholesale sales tax equivalents.
Reference: Australian National Accounts: Concepts, Sources and Methods. cat. no. 5216.0.
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| Divorce | Decree absolute of dissolution of marriage.
Reference: Demographic Estimates and Projections: Concepts, Sources and Methods. cat. no. 3228.0.
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| Domestic final demand | Domestic final demand is the sum of private and government final consumption expenditure and private and public gross fixed capital expenditures.
Reference: Australian National Accounts: Concepts, Sources and Methods. cat. no. 5216.0.
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| Domestic sales | See Imports to domestic sales ratio.
Reference: Australian National Accounts: National Income, Expenditure and Product. cat. no. 5206.0.
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| Domicile | Domicile refers to the country of issue of securities.
Reference: Australian System of Government Finance Statistics: Concepts, Sources and Methods. cat. no. 5514.0.55.001.
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| Donations | Donations are unconditional voluntary transfers of money, goods or services to non-related community organisations or individuals. Any such arrangements would not form part of the commercial operations of the donor. The underlying motivation behind the donations is to show support, not receive a benefit.
Reference: Australian National Accounts: Concepts, Sources and Methods. cat. no. 5216.0.
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| Dumping | A term used to describe the process whereby the products of one country are exported to another country at prices less than their normal value. The effect of dumping is offset by instituting anti-dumping measures.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Dumping duty | Dumping duty is an additional Customs' import duty imposed to offset the effect of dumping which has been found to materially injure an Australian industry. The duty may be the full margin between the normal import value and overseas export price, or may be a lesser amount which removes injury to the Australian industry.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Dunnage | Material laid beneath or wedged between cargo to prevent damage during transport.
Reference: International Merchandise Trade, Australia, Concepts, Sources and Methods. cat. no. 5489.0.
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| Duration of marriage | Duration of marriage is the interval measured in completed years between the date of marriage and the date of divorce.
Reference: Demographic Estimates and Projections: Concepts, Sources and Methods. cat. no. 3228.0.
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| Duration of marriage to separation | Duration of marriage to separation is the interval measured in completed years between the date of marriage and the date of separation.
Reference: Divorces, Australia. cat. no. 3307.0.55.001.
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| Duration of unemployment | Under the redesigned LFS questionnaire, implemented in April 2001, the definition of duration of unemployment is the period of time from when an unemployed person began looking for work, until the end of the reference week; or the period of time since an unemployed person last worked in any job for two weeks or more, until the end of the reference week; whichever was the shorter period.
Prior to April 2001, duration of unemployment was defined in the LFS as the period of time from when an unemployed person began looking for work, until the end of the reference week; or the period of time since an unemployed person last worked full-time for two weeks or more, until the end of the reference week; whichever was the shorter period.
Reference: Australian Labour Market Statistics. cat. no. 6105.0.
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| Dwelling unit | A dwelling unit is a self-contained suite of rooms, including cooking and bathing facilities and intended for long-term residential use. Regardless of whether they are self-contained or not, units within buildings offering institutional care (e.g. hospitals) or temporary accommodation (e.g. motels, hostels and holiday apartments) are not defined as dwelling units. Such units are included in the appropriate category of non-residential building approvals. Dwelling units can be created in one of four ways: through new work to create a residential building; through alteration/addition work to an existing residential building; through either new or alteration/addition work on non-residential building or through conversion of a non-residential building to a residential building.
Reference: Housing Finance, Australia. cat. no. 5609.0, Building Approvals, Australia. cat. no. 8731.0.
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| Dwellings | Dwellings are buildings that are used entirely or primarily as residences, including any associated structures, such as garages, and all permanent fixtures customarily installed in residences. Houseboats, barges, mobile homes and caravans used as principal residences of households are also included, as are historic monuments identified primarily as dwellings. The costs of site clearance and preparation are also included in the value of dwellings. For the purposes of Census of Population and Housing, dwellings are classified into private and non-private dwellings. Each of these dwelling types is further divided into occupied and unoccupied dwelling categories. See also Tangible fixed assets.
Reference: Australian National Accounts: Concepts, Sources and Methods. cat. no. 5216.0, Housing Finance, Australia. cat. no. 5609.0. |
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