Version 1.0 Produced 2011-07-29
1. Table 4 is a re-statement of the consolidated cash flow statement in the financial statements. This table is intended to show the increases or decreases in net cash, cash equivalents and overdrafts.
2. Entries are required for all Heads apart from Head 2f, 4c, 4i, 5, 7e, 8, 9, 12 and 14.
3. The previous year's restated figures must be included for comparative purposes. Direct entries are required. Where an organisation makes a grant on behalf of other organisations in the form of a joint award, the grant should be split between those sources according to their contribution. Conversely, where a body makes an award in its own right, the award should be recorded according to the status of the organisation and not its funders. An exception is made where charities are funded predominantly from central government.
4. Acquisitions and disposals that was previously Head 5 has been deleted to follow SORP 2007. This should now be entered under Other items (4h) under Capital expenditure and financial investment.