Finance record 2019/20 - Table 9: Separately disclosed material items from the audited financial statement of comprehensive income and expenditure year ended 31 July 2020
Version 1.1 Produced 2020-12-16
Table 9 (Separately disclosed material items) provides additional information in cases where an HE provider has chosen to disclose an item (or items) on a separate line (or lines) on the face of their published statement of comprehensive income and expenditure. Separate disclosure enables a fuller understanding of the accounts, while retaining the integrity between Table 1 and the Model Financial Statements. Items should be recorded against the appropriate Head. The title of the disclosed item should be given in the 'Explanation' column. Where more than one item has been disclosed under a single Head, the amounts should be summed, and the explanation offered expanded accordingly.
Further guidance on separately disclosed material items in the statement of comprehensive income can be found in FEHE SORP 2019 and FRS 102.
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