Transparency data
SOPS4: reconciliation of net resource outturn to net cash requirement
Updated 12 November 2015
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| SOPS4. Reconciliation of Net Resource Outturn to Net Cash Requirement |
|---|
| Resource Outturn |
| Capital Outturn |
| Accruals to cash adjustments: |
| Adjustments to remove non-cash items: |
| Depreciation |
| 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 ALBs: |
| 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 inventories |
| Increase in trade receivables |
| Increase in trade payables |
| Use of provisions |
| Removal of non-voted budget items: |
| Consolidated Fund Standing Services |
| Cash surrenderable to the Consolidated Fund |
| Net cash requirement |