Corporate report

Note 4

Updated 21 August 2013
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4. Reconciliation of Net Resources to Net Cash Requirement
£0
Resource Outturn
Capital Outturn
Accruals to cash adjustments:
Adjustments to remove non-cash items:
Depreciation
Amortisation
Impairment
Bad debt write off
New provisions and adjustments to previous provisions
Audit fee
Investment property gain on change in fair value
Adjustments for NDPBs:
Remove voted resource and capital
Remove voted resource and capital - Accrual
Elimination adjustment
Add cash grant-in-aid
Adjustment to reflect movements in working balances:
Increase in stock
Increase in trade receivables
Decrease in trade payables
Use of provisions
Carbon Reduction Commitment Energy Efficiency Scheme:
Capital assets outside the scope of capital budgets and outturn
Purchase of allowances for carbon dioxide emissions
Surrender of allowances for carbon dioxide emissions
Memorandum adjustments:
Depreciation on PFI assets
Remove service concession from administration budget
Add service concession to programme accounts
Removal of non-voted budget items:
Consolidated Fund Standing Services
Net cash requirement