HESA FSR with HE-BCI survey collection 2013/14
HESA FSR with HE-BCI survey collection 2013/14FSR Table 4 - Consolidated cash flow statement |
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Version 1.0 Produced 2014-07-30
- 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.
- Entries are required for all Heads apart from Head 2f, 4c, 4i, 5, 7e, 8, 9, 12 and 14.
- The previous year's restated figures must be included for comparative purposes. Direct entries are required.
- 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.
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