Quality Rules Directory for C19031

QR.C19031.Table1.1

Tuition fees and education contracts must not be zero.

QR.C19031.Table1.10

Total expenditure must not be zero (restated year).

QR.C19031.Table1.12

Total comprehensive income must equal the Total breakdown represented by Endowment, Restricted, Unrestricted, Revaluation reserve and Non-controlling interest.

QR.C19031.Table1.13

Details of 'Miscellaneous types of Other comprehensive income' items must be specified in the text box if a value is entered.

QR.C19031.Table1.14

'Miscellaneous types of Other comprehensive income' text box must be blank if a value is NOT entered.

QR.C19031.Table1.15

Total comprehensive income for the year should equal net assets movement.

QR.C19031.Table1.16

There is a significant difference of values between years on Table 1.

QR.C19031.Table1.17

There is a difference of values between the restated figures on Table 1.

QR.C19031.Table1.18

A 'Yes' or 'No' must be indicated for whether any material items have been disclosed separately on the face of the Statement of Consolidated Income in your financial statements (current year).

QR.C19031.Table1.19

A 'Yes' or 'No' must be indicated for whether any material items have been disclosed separately on the face of the Statement of Consolidated Income in your financial statements (restated year).

QR.C19031.Table1.2

Funding body grants must not be zero.

QR.C19031.Table1.20

If it has been declared as 'Yes' that material items have been disclosed separately, then there should be a value entered in Table 9 Separately disclosed material items from the audited financial statement of comprehensive income and expenditure (current year).

QR.C19031.Table1.21

If it has been declared as 'Yes' that material items have been disclosed separately, then there should be a value entered in Table 9 Separately disclosed material items from the audited financial statement of comprehensive income and expenditure (restated year).

QR.C19031.Table1.3

Research grants and contracts should not be zero.

QR.C19031.Table1.4

Other income must not be zero.

QR.C19031.Table1.5

Investment income should not be zero.

QR.C19031.Table1.6

Donations and endowments should not be zero.

QR.C19031.Table1.7

Total income must not be zero (current year).

QR.C19031.Table1.8

Total income must not be zero (restated year).

QR.C19031.Table1.9

Total expenditure must not be zero (current year).

QR.C19031.Table10.1

If Total remuneration is greater than Zero then there should be a start date for the associated Head of provider.

QR.C19031.Table10.10

Other taxable benefits: Items must be specified in the text box if a value is entered.

QR.C19031.Table10.11

Other non-taxable benefits: Items must be specified in the text box if a value is entered.

QR.C19031.Table10.12

Other remuneration: Items must be specified in the text box if a value is entered.

QR.C19031.Table10.14

Head of provider's basic salary divided by the median pay (salary) should not be zero if Total Remuneration is greater than zero.

QR.C19031.Table10.15

Head of provider's total remuneration divided by the median total remuneration should not be zero if Total Remuneration is greater than zero.

QR.C19031.Table10.2

If Total remuneration is greater than Zero for a previous Head of provider then there should also be an end date.

QR.C19031.Table10.3

Current head of provider's end data should be blank unless greater than or equal to 31 July 2020.

QR.C19031.Table10.4

Current head of provider's salary should be greater than zero.

QR.C19031.Table10.5

If a head of provider's start date is after 31 July 2019 then Total remuneration for year ended 31 July 2019 should be zero.

QR.C19031.Table10.6

If a previous heads of provider's end date is before 31 July 2019 then Total remuneration for year ended 31 July 2020 should be zero.

QR.C19031.Table10.7

If it has been confirmed that university accommodation has been given a nil taxable value then there should be a value given for Living accommodation.

QR.C19031.Table10.8

Head of provider's basic salary divided by the median pay (salary) should not be zero (current head of provider).

QR.C19031.Table10.9

Head of provider's total remuneration divided by the median total remuneration should not be zero (current head of provider).

QR.C19031.Table11.6

If provider is in Scotland then Total (Headcount) should be zero.

QR.C19031.Table12.1

Compensation for loss of office to the head of provider should be equal to Table_10_UK Compensation for loss of office.

QR.C19031.Table12.10

Table_12_UK should contain all zeros if a nil return equals 'Yes' (restated year).

QR.C19031.Table12.2

For the Year ended 31 July 2019, Compensation for loss of office to the head of provider should be equal to Table_10_UK Compensation for loss of office.

QR.C19031.Table12.3

Table_12_UK should not contain all zeros (current year).

QR.C19031.Table12.4

Loss of office at the provider: Total amount of compensation paid across the whole provider should be greater than zero.

QR.C19031.Table12.7

Where there is a value entered for Where the compensation includes benefits other than cash: estimated money value, then the nature of the benefit should be specified in the text box.

QR.C19031.Table12.8

Table_12_UK should not contain all zeros (restated year).

QR.C19031.Table12.9

Table_12_UK should contain all zeros if a nil return equals 'Yes' (current year).

QR.C19031.Table2.1

Total reserves must not be zero (current year).

QR.C19031.Table2.10

Total net assets must equal Total reserves (restated year).

QR.C19031.Table2.11

Negative goodwill value must be entered as a negative (current year).

QR.C19031.Table2.12

Negative goodwill value must be entered as a negative (restated year).

QR.C19031.Table2.13

Tangible assets must not be zero (current year).

QR.C19031.Table2.14

Tangible assets must not be zero (restated year).

QR.C19031.Table2.15

There is a significant difference of values between years on Table 2.

QR.C19031.Table2.16

There is a difference of values between the restated figures on Table 2.

QR.C19031.Table2.2

Total reserves must not be zero (restated year).

QR.C19031.Table2.3

Total non-current assets must not be zero (current year).

QR.C19031.Table2.4

Total non-current assets must not be zero (restated year).

QR.C19031.Table2.5

Total current assets must not be zero (current year).

QR.C19031.Table2.6

Total current assets must not be zero (restated year).

QR.C19031.Table2.7

Total creditors (amounts falling due within one year) should not be zero (current year).

QR.C19031.Table2.8

Total creditors (amounts falling due within one year) should not be zero (restated year).

QR.C19031.Table2.9

Total net assets/(liabilities) must equal Total reserves (current year).

QR.C19031.Table2S.1

Investments value must be the same between tables (current year).

QR.C19031.Table2S.2

Cash and cash equivalents value must be the same between tables (current year).

QR.C19031.Table2S.3

Investments value must be the same between tables (restated year).

QR.C19031.Table2S.4

Cash and cash equivalents must be the same between tables (restated year).

QR.C19031.Table2S.5

Table_2_Scotland should not contain all zeros for providers in Scotland (current year and restated year).

QR.C19031.Table2S.6

Table_2_Scotland must not be completed by providers outside Scotland.

QR.C19031.Table2S.7

There is a significant difference of values between years on Table_2_Scotland.

QR.C19031.Table2S.8

There is a difference of values between the restated figures on Table_2_Scotland.

QR.C19031.Table3.1

Adjustment for non-cash items: Other, details of 'other' items must be specified in the text box if a value is entered.

QR.C19031.Table3.11

Either Investment income or Endowment income have been returned as a positive number when they should be returned as a negative (restated year).

QR.C19031.Table3.12

There is a difference of values between the restated figures on Table 3.

QR.C19031.Table3.2

Adjustment for non-cash items: Other, text box must be blank if a value is NOT entered.

QR.C19031.Table3.3

Capital grant income should not be zero (current year).

QR.C19031.Table3.4

Capital grant income should not be zero (restated year).

QR.C19031.Table3.5

Capital grants receipts should not be zero (current year).

QR.C19031.Table3.6

Capital grants receipts should not be zero (restated year).

QR.C19031.Table3.7

Cash and cash equivalents minus Bank overdrafts minus Cash and cash equivalents at the end of the year is greater than +/-5 (current year).

QR.C19031.Table3.8

Cash and cash equivalents minus Bank overdrafts minus Cash and cash equivalents at the end of the year is greater than +/-5 (restated year).

QR.C19031.Table3.9

Payments made to acquire tangible assets should be more than Payments made to acquire intangible assets.

QR.C19031.Table4.1

There is a value for Total research grants in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.10

There is a value for EU industry, commerce and public corporations in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.11

There is a value for EU (excluding UK) other in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.12

There is a value for Non-EU-based charities (open competitive process) in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.13

There is a value for Non-EU industry, commerce and public corporations in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.14

There is a value for Non-EU other in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.2

There is a value for Total BEIS Research Councils in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.3

There is a value for UK-based charities (open competitive process) in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.4

There is a value for UK-based charities (other) in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.5

There is a value for UK central government bodies/local authorities, health and hospital authorities in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.6

There is a value for UK industry, commerce and public corporations in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.7

There is a value for UK other sources in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.8

There is a value for EU government bodies in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table4.9

There is a value for EU-based charities (open competitive process) in the income table but no value for this in the expenditure table, or vice versa. Is this genuine?

QR.C19031.Table5.1

Research training support grant income would not usually all be under: Income for general research studentships from charities.

QR.C19031.Table5.10

UK domicile students, Other EU domicile students, Non-EU domicile students, Non-credit bearing course fees, FE course fees and Research training support grants should have a total value greater than zero in more than 25% of cells.

QR.C19031.Table5.11

Total tuition fees and education contracts must be the same as Table_1_UK Tuition fees and education contracts (restated year).

QR.C19031.Table5.12

There is a significant difference of values between years on Table 5.

QR.C19031.Table5.14

Transnational education in EU included in the above or Transnational education overseas included in the above should not be zero.

QR.C19031.Table5.4

If provider is in Scotland then the sum of column 1 SLC/LEAs/SAAS/DfE(NI), Head 1ai/1bi FT UG and Head 1aii/1bii FT PGCE and Head 1aiii/1biii FT PG taught and Head 1av/1bv PT UG must not be zero.

QR.C19031.Table5.5

If provider is in Wales then the sum of column 1 SLC/LEAs/SAAS/DfE(NI), Head 1ai/1bi FT UG and Head 1aii/1bii FT PGCE and Head 1aiii/1biii FT PG taught and Head 1av/1bv PT UG must not be zero.

QR.C19031.Table5.6

If provider is in Northern Ireland then the sum of column 1 SLC/LEAs/SAAS/DfE(NI), Head 1ai/1bi FT UG and Head 1aii/1bii FT PGCE and Head 1aiii/1biii FT PG taught and Head 1av/1bv PT UG must not be zero.

QR.C19031.Table5.8

Total Other EU fees should not be zero.

QR.C19031.Table5.9

Total Non-EU fees should not be zero.

QR.C19031.Table6N.1

Completion of this country specific table must only be by providers in Northern Ireland.

QR.C19031.Table6S.1

Completion of this country specific table must only be by providers in Scotland.

QR.C19031.Table6W.1

Completion of this country specific table must only be by providers in Wales.

QR.C19031.Table7.1

101 Clinical medicine: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.10

110 Agriculture, forestry & food science: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.11

111 Earth, marine & environmental sciences: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.12

112 Biosciences: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.13

113 Chemistry: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.14

114 Physics: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.15

115 General engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.16

116 Chemical engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.17

117 Mineral, metallurgy & materials engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.18

118 Civil engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.19

119 Electrical, electronic & computer engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.2

102 Clinical dentistry: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.20

120 Mechanical, aero & production engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.21

121 IT, systems sciences & computer software engineering: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.22

122 Mathematics: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.23

123 Architecture, built environment & planning: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.24

124 Geography & environmental studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.25

125 Area studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.26

126 Archaeology: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.27

127 Anthropology & development studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.28

128 Politics & international studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.29

129 Economics & econometrics: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.3

103 Nursing & allied health professions: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.30

130 Law: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.31

131 Social work & social policy: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.32

132 Sociology: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.33

133 Business & management studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.34

134 Catering & hospitality management: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.35

135 Education: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.36

136 Continuing education: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.37

137 Modern languages: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.38

138 English language & literature: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.39

139 History: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.4

104 Psychology & behavioural sciences: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.40

140 Classics: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.41

141 Philosophy: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.42

142 Theology & religious studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.43

143 Art & design: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.44

144 Music, dance, drama & performing arts: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.45

145 Media studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.46

A pension cost adjustment value for other operating expenses has been returned. Is this genuine?

QR.C19031.Table7.47

Other expenditure: Other is a substantial amount of the Total expenditure, please check what has been included here. Should it be allocated elsewhere?

QR.C19031.Table7.5

105 Health & community studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.53

Total expenditure for Head 3bi National Bursaries + Head 3bii Provider specific bursaries and scholarships should not be zero.

QR.C19031.Table7.6

106 Anatomy & physiology: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.63

Head 8 Total expenditure (Staff costs) has been entered and is greater than 0 therefore it must equal Table_1_UK Head 2a Staff costs.

QR.C19031.Table7.65

Head 8 Total expenditure (Staff costs) does not have the same value as Table_1_UK Head 2a Staff costs.

QR.C19031.Table7.67

Table_1_UK Head 2a Staff costs has a value of 0 therefore Head 8 Total expenditure (Staff costs) must also have a value of 0.

QR.C19031.Table7.7

107 Pharmacy & pharmacology: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.70

A value is expected to be returned for Head 3bii 203 General education expenditure, Provider specific (including departmental) bursaries and scholarships .

QR.C19031.Table7.8

108 Sports science & leisure studies: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table7.9

109 Veterinary science: If Total staff costs greater than zero then should have Other operating expenses value.

QR.C19031.Table8.1

Total actual spend for Residences operations: Buildings should be greater than or equal to zero.

QR.C19031.Table8.10

Catering Funding body grants value has been returned. Is this genuine?

QR.C19031.Table8.12

Total capital expenditure from Funding body grants is expected to contain a value because Capital grants recognised in the year - equipment/estates is identified in Table_6_Wales.

QR.C19031.Table8.13

Total capital expenditure from Funding body grants is expected to contain a value because Capital grants recognised in the year is identified in Table_6_Scotland.

QR.C19031.Table8.14

Total capital expenditure from Funding body grants is expected to contain a value because Capital grants recognised in the year is identified in Table_6_N_Ireland.

QR.C19031.Table8.15

Total capital expenditure from Loans is expected to contain a value because Cash flows from financing activities - New secured loans and New unsecured loans is identified under cash flow in Table_3_UK.

QR.C19031.Table8.2

Total actual spend for Residences operations: Equipment should be greater than or equal to zero.

QR.C19031.Table8.3

Total actual spend for Catering operations: Buildings should be greater than or equal to zero.

QR.C19031.Table8.4

Total actual spend for Catering operations: Equipment should be greater than or equal to zero.

QR.C19031.Table8.5

Total actual spend for Other operations: Buildings should be greater than or equal to zero.

QR.C19031.Table8.6

Total actual spend for Other operations: Equipment should be greater than or equal to zero.

QR.C19031.Table8.7

Total capital expenditure Total actual spend should be greater than or equal to zero.

QR.C19031.Table8.8

All monies must be entered rounded to the nearest £1,000 (entering more than £400,000 signifies wrong degree of accuracy).

QR.C19031.Table8.9

Residences Funding body grants value has been returned. Is this genuine?

QR.C19031.Table9.1

Please complete the description for all items disclosed (current year).

QR.C19031.Table9.2

The disclosed item description (column K) must be blank if a value is not entered in column H (current year).

QR.C19031.Table9.3

Please complete the description for all items disclosed (restated year).

QR.C19031.Table9.4

The disclosed item description (column L) must be blank if a value is not entered in column I (restated year).

QR.C19031.Table9.5

There is a difference of values between the restated figures on Table 9.

QR.C19031.Table4.18

There is a significant difference of values between years on Table 4.

QR.C19031.Table4.19

There is a significant difference in the sum of research grants and contracts for UK, EU and non-EU based charities (open competitive process) between years on Table 4.

QR.C19031.Table6.19

There is a significant difference of values between years on Table 6.

QR.C19031.Table7.48

For each HESA cost centre, the expenditure (Table_7_UK column O) is 0 but was returned in the Student (ModuleSubject.COSTCN) or Staff (Activity.CCENTRE) record for your provider.

QR.C19031.Table7.49

For each HESA cost centre, the expenditure (Table_7_UK column O) > 0 but was not returned in the Student (ModuleSubject.COSTCN) or Staff (Activity.CCENTRE) record for your provider.

QR.C19031.Table7.50

For each HESA cost centre returned in Finance where expenditure (Table_7_UK column O) is > 0 there is no AcademicCostCentres.ACCENTRE submitted in the Provider profile return.

QR.C19031.Table7.51

For each HESA cost centre, there is no finance data (Table_7_UK column O and Table_4_UK column AE = 0) but AcademicCostCentres.ACCENTRE has been submitted in the Provider profile return.

QR.C19031.Table7.52

For each HESA cost centre the unit expenditure (Table_7_UK column O/Student FTE) is greater than £20000.

QR.C19031.Table7.69

There is a significant difference of values between years on Table 7.

QR.C19031.Table8.16

There is a significant difference of values between years on Table 8.

QR.C19031.Table11.1

Table_11_UK Head 1f Total staff costs should equal Table_1_UK Head 2a Staff costs (current year).

QR.C19031.Table11.2

Table_11_UK Head 1f Total staff costs should equal Table_1_UK Head 2a Staff costs (restated year).

QR.C19031.Table2S.10

Other (Creditors - amounts falling due within one year) value must be the same between tables (restated year).

QR.C19031.Table2S.11

Other (Creditors: amounts falling due after more than one year) value must be the same between tables (current year).

QR.C19031.Table2S.12

Other (Creditors: amounts falling due after more than one year) value must be the same between tables (restated year).

QR.C19031.Table2S.9

Other (Creditors - amounts falling due within one year) value must be the same between tables (current year).

QR.C19031.Table3.10

Either Head 2a (Depreciation) or the sum of Heads 2a + 2b (Depreciation + Amortisation of intangibles) must equal Table_1_UK Head 2d Depreciation.

QR.C19031.Table5.13

If provider is in Northern Ireland or Scotland then Head 6a (Transnational education in EU included in the above) and Head 6b (Transnational education overseas included in the above) must be zero.

QR.C19031.Table6.1

Table_6_UK Head 1 Tuition fees and education contracts has been entered and is greater than 0 therefore it must equal Table_1_UK Head 1a Tuition fees and education contracts.

QR.C19031.Table6.10

Table_1_UK Head 1d Other income has a value of 0 therefore Table_6_UK Head 4i Total other income must also have a value of 0.

QR.C19031.Table6.11

Table_1_UK Head 1e Investment income has a value of 0 therefore Table_6_UK Head 5 Investment income must also have a value of 0.

QR.C19031.Table6.12

Table_1_UK Head 1f Donations and endowments has a value of 0 therefore Table_6_UK Head 7d Total donations and endowments must also have a value of 0.

QR.C19031.Table6.13

Table_6_UK Head 2 Funding body grants has been entered and is greater than 0 therefore it must equal Table_1_UK Head 1b Funding body grants.

QR.C19031.Table6.14

Table_6_UK Head 3o Total Research grants and contracts is greater than 0 therefore it must equal Table_1_UK Head 1c Research grants and contracts.

QR.C19031.Table6.15

Table_6_UK Head 2 Funding body grants does not have the same value as Table_1_UK Head 1b Funding body grants.

QR.C19031.Table6.16

Table_6_UK Head 3o Total Research grants and contracts does not have the same value as Table_1_UK Head 1c Research grants and contracts.

QR.C19031.Table6.17

Table_1_UK Head 1b Funding body grants has a value of 0 therefore Table_6_UK Head 2 Funding body grants must also have a value of 0.

QR.C19031.Table6.18

Table_1_UK Head 1c Research grants and contracts has a value of 0 therefore Table_6_UK Head 3o Total research grants and contracts must also have a value of 0.

QR.C19031.Table6.2

Table_6_UK Head 4i Total other income has been entered and is greater than 0 therefore it must equal Table_1_UK Head 1d Other income.

QR.C19031.Table6.3

Table_6_UK Head 5 Investment income has been entered and is greater than 0 therefore it must equal Table_1_UK Head 1e Investment income.

QR.C19031.Table6.4

Table_6_UK Head 7d Total donations and endowments has been entered and is greater than 0 therefore it must equal Table_1_UK Head 1f Donations and endowments.

QR.C19031.Table6.5

Table_6_UK Head 1 Tuition fees and education contracts does not have the same value as Table_1_UK Head 1a Tuition fees and education contracts.

QR.C19031.Table6.6

Table_6_UK Head 4i Total other income does not have the same value as Table_1_UK Head 1d Other income.

QR.C19031.Table6.7

Table_6_UK Head 5 Investment income does not have the same value as Table_1_UK Head 1e Investment income.

QR.C19031.Table6.8

Table_6_UK Head 7d Total donations and endowments does not have the same value as Table_1_UK Head 1f Donations and endowments.

QR.C19031.Table6.9

Table_1_UK Head 1a Tuition fees and education contracts has a value of 0 therefore Table_6_UK Head 1 Tuition fees and education contracts should also have a value of 0.

QR.C19031.Table6S.2

Other operating income value must be the same between tables (current year).

QR.C19031.Table7.54

Table_7_UK Head 8 Total expenditure (Other operating expenses) has been entered and is greater than 0 therefore it must equal Table_1_UK Head 2c Other operating expenses.

QR.C19031.Table7.55

Table_7_UK Head 8 Total expenditure (Depreciation) has been entered and is greater than 0 therefore it must equal Table_1_UK Head 2d Depreciation.

QR.C19031.Table7.56

Table_7_UK Head 8 Total expenditure (Interest and other finance costs) has been entered and is greater than 0 therefore it must equal Table_1_UK Head 2e Interest and other finance costs.

QR.C19031.Table7.57

Table_7_UK Head 8 Total expenditure (Other operating expenses) does not have the same value as Table_1_UK Head 2c Other operating expenses.

QR.C19031.Table7.58

Table_7_UK Head 8 Total expenditure (Depreciation) does not have the same value as Table_1_UK Head 2d Depreciation.

QR.C19031.Table7.59

Table_7_UK Head 8 Total expenditure (Interest and other finance costs) does not have the same value as Table_1_UK Head 2e Interest and other finance costs.

QR.C19031.Table7.60

Table_1_UK Head 2c Other operating expenses has a value of 0 thereforeTable_7_UK Head 8 Total expenditure (Other operating expenses) must also have a value of 0.

QR.C19031.Table7.61

Table_1_UK Head 2d Depreciation has a value of 0 therefore Table_7_UK Head 8 Total expenditure (Depreciation) must also have a value of 0.

QR.C19031.Table7.62

Table_1_UK Head 2e Interest and other finance costs has a value of 0 therefore Table_7_UK Head 8 Total expenditure (Interest and other finance costs) must also have a value of 0.

QR.C19031.Table7.64

Table_7_UK Head 8 Total expenditure (Fundamental restructuring costs) has been entered and is greater than 0 therefore it must equal Table_1_UK Head 2b Fundamental restructuring costs.

QR.C19031.Table7.66

Table_7_UK Head 8 Total expenditure (Fundamental restructuring costs) does not have the same value as Table_1_UK Head 2b Fundamental restructuring costs.

QR.C19031.Table7.68

Table_1_UK Head 2b Fundamental restructuring costs has a value of 0 therefore Table_7_UK Head 8 Total expenditure (Fundamental restructuring costs) must also have a value of 0.