{
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      "type": "equity-interest",
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      "type": "equity-interest",
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    {
      "type": "equity-interest",
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    {
      "type": "direct-loan-authorisation",
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        "current balance",
        "full disbursement history",
        "Australian subsidy value"
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    },
    {
      "type": "additional-debt-financiers-reported",
      "party": "China Ex-Im Bank and commercial lenders",
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  ],
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    {
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      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-tax-payable",
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    },
    {
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    },
    {
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    },
    {
      "id": "aplng-cash-total-2024",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-cash-tax-2025",
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      "unit": "AUD million",
      "population": "APLNG group cash payments",
      "geography": "Australia",
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      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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        "type": "pdf-text",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-royalty-2025",
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      "unit": "AUD million",
      "population": "APLNG group cash payments",
      "geography": "Australia",
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      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-cash-total-2025",
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      "unit": "AUD million",
      "population": "APLNG group cash payments",
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      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-cash-tax-2026",
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      "population": "APLNG group cash payments",
      "geography": "Australia",
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      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-royalty-2026",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-cash-total-2026",
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      "population": "APLNG group cash payments",
      "geography": "Australia",
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      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    },
    {
      "id": "aplng-exim",
      "package": 3,
      "source": "exim-aplng",
      "period": "May 2012 authorisation",
      "unit": "USD billion",
      "population": "US EXIM financing for APLNG",
      "geography": "Australia",
      "basis": "Loan authorisation, not cash grant or current balance",
      "uncertainty": "See briefing for scope and uncertainty; textual source control does not independently verify publisher data.",
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        "type": "html-text",
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        "fragment": "$2.95 billion direct loan"
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      "value": 2.95,
      "sourceUrl": "https://www.exim.gov/news/ex-im-bank-approves-nearly-3-billion-export-financing-for-goods-and-services-australia-pacific",
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      "coverageReference": "03 briefing and COVERAGE.md",
      "reuseReview": "See SOURCE_NOTES.md; public release of originals is not authorised by this extraction."
    }
  ],
  "unreconciled": [
    {
      "item": "Attributable Australian public infrastructure support",
      "amount": null,
      "status": "Not established; not zero"
    },
    {
      "item": "Project-level grants and concessional Australian finance",
      "amount": null,
      "status": "Not established; not zero"
    },
    {
      "item": "Full lifetime tax-concession benefit",
      "amount": null,
      "status": "Not established; not zero"
    },
    {
      "item": "Complete attributable Australian workforce and wage account",
      "amount": null,
      "status": "Not established; not zero"
    },
    {
      "item": "Closure cost, provision and financial assurance reconciliation",
      "amount": null,
      "status": "Not established; not zero"
    },
    {
      "item": "Individual public/commercial creditor balances beyond the separately disclosed US EXIM tranche",
      "amount": null,
      "status": "US EXIM US$679m at 30 June 2026 is now disclosed; see followUp. Wider lender-by-lender attribution remains incomplete."
    }
  ],
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    "Net public return",
    "Cash tax divided by unmatched tax-return total income",
    "Adding loan authorisation to public grants or tax receipts"
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    "FY2026 cash payments in this historical tax-report ledger are preliminary. The follow-up preserves the later A$1,414m final cash-tax disclosure and its A$4m difference.",
    "R&D-labelled FY2024 accounting reconciliation adds AUD3m to tax expense; do not treat it as a quantified subsidy."
  ],
  "followUp": {
    "checkedOn": "2026-10-04",
    "file": "aplng-money-trail.json",
    "scope": "Reconciled FY2025/FY2026 financial and cash flows, sales, dated debt tranches and FY2025 income-tax calculation. Earlier source observations below remain unchanged."
  }
}