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Publication - Publication

The Scottish Government Consolidated Accounts 2015 to 2016

Published: 30 Sep 2016
ISBN:
9781786524881

Annual report of consolidated financial results of the Scottish Government, its executive agencies and the Crown Office, prepared in accordance with IFRS.

140 page PDF

746.5kB

140 page PDF

746.5kB

Contents
The Scottish Government Consolidated Accounts 2015 to 2016
Consolidated Statement of Cash Flows

140 page PDF

746.5kB

Consolidated Statement of Cash Flows

The Scottish Government
Consolidated Statement of Cash Flows
For the year ended 31 March 2016

2014-15 Note 2015-16
£m £m
(30,070) Net cash outflow from operating activities (A) (30,935)
(1,685) Net cash outflow from investment activities (B) (1,621)
(274) Payments to the SCF (D) (234)
32,024 Cash flows from financing activities (C) 32,801
(5) Increase/(Decrease) in cash in the period 11
(A) Reconciliation of operating costs to operating cash flows
(31,029) Net operating cost (E) (31,360)
541 Adjust for non-cash transactions 2a 562
194 Add back: interest payable for financing 4d 155
(10) (Increase)/decrease in inventories 2d (2)
(48) (Increase)/decrease in receivables and other current assets 2d (101)
23 Increase/(decrease) in trade and other payables 2d (60)
156 Increase/(decrease) in provisions 2d (45)
103 Interest receivable 4c (84)
(30,070) Net cash outflow from operating activities (30,935)
(B) Analysis of cash flows from investment activities
(939) Purchase of property, plant and equipment 2d, 5a (848)
(73) Purchase of intangible assets 2d, 6 (41)
10 Proceeds of disposal of property, plant and equipment 2a, 2d, 5a 22
6 Proceeds of disposal of assets held for sale 7 10
(1,038) Advances of Investments 2d, 8 (1,235)
344 Repayments of Investments 2d, 8 457
5 NLF Loans 8 14
(1,685) Net cash outflow from investment activities (1,621)
(C) Analysis of cash flows from financing activities
30,115 From Scottish Consolidated Fund SOCTE 30,636
1,968 National Insurance Contributions SOCTE 1,912
(5) Loan transactions with the National Loans Fund 8 (14)
140 Capital elements of payments in respect of finance leases and NPD/ PPP/ PFI contracts included in SoFP 2d 338
- Interest received 4c 84
(194) Interest element of finance leases and NPD/ PPP/ PFI contracts included in SoFP 4d (155)
32,024 Cash flows from financing activities 32,801
5 Decrease/(Increase) in cash and cash equivalents F (11)
32,029 Net cash and cash equivalents requirement 32,790

(D) Payments to the Scottish Consolidated Fund ( SCF) represents the income not applied, £39m (Note 4b) and the increase in balances payable/receivable to the SCF £195m (Notes 10a & 11a).

(E) Net operating cost for cash flow purposes is the net operating cost of £31,399m ( SoCTE) less £39m of income which cannot be applied and is surrenderable to the SCF (Note 4b).

(F) Decrease/ (increase) in cash represents the movement in cash and cash equivalents (Note 3) and bank overdrafts (Note 11a).


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