Transparency data

SOPS4: reconciliation of net resource outturn to net cash requirement

Updated 12 August 2014
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SOPS4. Reconciliation of Net Resources to Net Cash Requirement
£0
Resource Outturn
Capital Outturn
Accruals to cash adjustments:
Adjustments to remove non-cash items:
Depreciation
Release of deferred income
Amortisation
Impairment
Devaluation
Bad debt write off
New provisions and adjustments to previous provisions
Audit fee
Loan impairment
Investment property gain on change in fair value
Adjustments for NDPBs:
Remove voted resource and capital
Add non-cash transactions relating to Civil Service Commission restatement
Remove voted resource and capital - Accrual
Elimination adjustment
Add cash grant-in-aid
Adjustment to reflect movements in working balances:
Increase in inventories
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
Disposal of allowances for carbon dioxide emissions
Removal of non-voted budget items:
Consolidated Fund Standing Services
Net cash requirement