Allocation Account Balance Summary

A balanced summary of the water allocation accounts for each category of access licence.\r\n\r\nAllocation Account balances are the volume held in the allocation accounts at the time of reporting and is also relevant for the various processes that either increase or decrease an allocation account throughout the water year.\r\n\r\nThe volume of water that is in the licence allocation accounts at the time of reporting is a net balance for the relevant licence category. It represents that volume of water that can be carried forward to the next water year as dictated by the carryover rules in place for that year or required under the water sharing plan.\r\n\r\nA negative number for the carryover figure indicates that more usage has occurred than has been allocated to the account, and the deficit must be carried forward to the next season.\r\n\r\nWater that is in the accounts at the end of a water year but is not permitted to be carried over is forfeited and has been represented as a decrease in water liability.\r\n\r\nThe accounting presented is relevant to licence category and is therefore inclusive of licences held by environmental holders.\r\n\r\nThe carryover volume of water in the allocation account for each licence category is determined once all transactions and end-of-year forfeit rules have been applied. Below is list of typical transactions that can apply to an allocation account:\r\n\r\n• available water determination (AWD)\r\n• allocation account usage\r\n• over-order debits\r\n• forfeiture due to (i) no carryover being permitted (end-of-year forfeit), (ii) allocation account limits\r\n• licence conversion\r\n• trade of allocation water between accounts\r\n• carryover rules.\r\n\r\n----------------------------------------------------------------------------------------------------------\r\nNote: This is a subset of data (pertaining to several catchments as per attached xls files), and over time we may release more.\r\n\r\nNote: This dataset is included in the General Purpose Water Accounting Reports: https://datasets.seed.nsw.gov.au/dataset/https-www-industry-nsw-gov-au-water-allocations-availability-water-accounting-gpwar

本数据集针对各类取水许可证（access licence）对应的水分配账户（water allocation account）开展平衡性汇总统计。

水分配账户余额指报告时点该账户内留存的水量，同时也与水文年（water year）内各类增减水分配账户的业务流程密切相关。

报告时点取水许可证对应水分配账户内的水量为对应许可证类别的净余额，该水量可依据当年度生效的结转规则（carryover rules）或水量分配方案（water sharing plan）的要求结转至下一水文年。

结转额度为负值时，代表账户实际用水量超出已分配水量，该差额需结转至下一用水季。

水文年末留存于账户内但不允许结转的水量将被没收，并记作水资源负债的减少项。

本次披露的会计核算信息按许可证类别分类，因此涵盖环境用水持有者（environmental holders）持有的取水许可证。

各类许可证对应的水分配账户结转水量，需在完成所有业务交易与年末没收规则核算后确定。以下为适用于水分配账户的典型交易类型：

• 可供水判定（available water determination, AWD）
• 水分配账户用水量
• 超订扣款
• 因（i）不允许结转（年末没收）、（ii）水分配账户额度限制导致的水量没收
• 许可证转换
• 账户间分配水量交易
• 结转规则（carryover rules）

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注：本数据集为数据子集（对应附件Excel文件中的多个流域），后续我们将逐步发布更多相关数据。

注：本数据集收录于《通用水会计报告（General Purpose Water Accounting Reports）》：https://datasets.seed.nsw.gov.au/dataset/https-www-industry-nsw-gov-au-water-allocations-availability-water-accounting-gpwar