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This table lists changes and additions to the record specification and supporting documentation.

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Element Element version Notes Version Type of change  
Support guides n/a The support guides have been added under the new 'Support Guides' section. Version 1.2 (2022-02-16) Documentation  
Table 4 - Research grants and contracts 1.1 Further guidance has been added regarding any additional funding received as a COVID-19 extension to existing grants. Version 1.2 (2022-02-16) Guidance  
Table 10 - Head of provider remuneration 1.2 The link has been updated for Scottish Funding Council - Accounts direction. Version 1.2 (2022-02-16) Guidance  
Table 11 - Analysis of staff costs 1.1 The link has been updated for Scottish Funding Council - Accounts direction. Version 1.2 (2022-02-16) Guidance  
Table 12 - Severance payments 1.1 The link has been updated for Scottish Funding Council - Accounts direction. Version 1.2 (2022-02-16) Guidance  
C20031 Finance template.(xlsx) 1.0 The non functional template has been added under the downloadable files section. Version 1.1 (2021-11-24) Documentation  
Derived field specifications N/a The derived field specifications have been added under the downloadable files section. Version 1.1 (2021-11-24) Field  
Key Financial Indicator (KFI) definitions 1.1 Changes have been made to the KFI under '5. External borrowing as a % of total income'. New KFIs 1a, 2a, 3a, 6a, 9a and 10 have also been added. Version 1.1 (2021-11-24) Field  
Table 1 - Consolidated statement of comprehensive income 1.1 Head 16 has been updated to 'Total comprehensive income/expenditure for the year'. Version 1.1 (2021-11-24) Field  
Table 2 - Consolidated statement of Financial Position 1.1 Guidance has been amended under Sub-head 3g to add clarification. Version 1.1 (2021-11-24) Field  
Table 6 - Income analysed by source (all providers) 1.1 Guidance has been updated under Sub-head 4f to add claification. Version 1.1 (2021-11-24) Field  
Table 8 - Capital expenditure 1.1 Guidance updates have been made under Contents, Head 1 (Residences operations), Head 2 (Catering operations) and Head 3 (Other operations). Version 1.1 (2021-11-24) Field  
Table 10 - Head of provider remuneration 1.1 Guidance has been amended under Sub-head 2a to add clarification. Version 1.1 (2021-11-24) Field  
All table documentation 1.0 The full documentation for the C20031 Finance tables has been added to the coding manual. Version 1.0 (2021-09-17) Field  
Data collection schedule 1.0 The Data collection schedule has been released under the Overview section. Version 1.0 (2021-09-17) Field  
Table 6 - Funding council grants and other income (specific countries) 1.0 The title for Head 2 under 'Funding body grants and other income – Scotland' has been updated. Version 1.0 (2021-09-17) Field  
Table 10 - Head of provider remuneration
Table 11 - Analysis of staff costs
Table 12 - Severance payments
1.0 The links have been updated for HEFCW and DfENI - Accounts direction. Version 1.0 (2021-09-17) Guidance  

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