Other financial statements
On this page: Reserves | Balance sheets | Cash flow | Capital expenditure | Separately disclosed material items
Further accounts information by higher education provider. For information on VC pay, highly paid staff, and severance payments see:
Other financial statements: Senior staff pay
Reserves
Table 2 - Consolidated statement of changes in reserves year ended 31 July
Academic years 2015/16 to 2017/18
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Balance sheets
Balance sheets give a statement of the assets, liabilities, and capital of each HE provider. They provide a snapshot of each HE provider's financial position on a particular date, in this case 31 July - the end of the academic year.
Table 3 - Consolidated balance sheet as at 31 July
Academic years 2015/16 to 2017/18
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HE providers in Scotland are required to provide additional information in their balance sheets.
Table 3S - Consolidated balance sheet as at 31 July for Scottish HE providers
Academic years 2015/16 to 2017/18
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Cash flow
Cash flow statements show how changes in balance sheet accounts and income affect cash and cash equivalents. Cash flow statements are concerned with the flow of cash in and out of the HE provider.
Table 4 - Consolidated statement of cash flows year ended 31 July
Academic years 2015/16 to 2017/18
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Capital expenditure
Capital expenditure is the money that HE providers spend to buy, maintain, or improve their fixed assets, such as buildings, and equipment. Spending is considered capital expenditure if the benefits extend beyond the current year.
Table 9 - Capital expenditure
Academic years 2015/16 to 2017/18
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Separately disclosed material items
This table provides additional information in cases where an HE provider chose to disclose items on separate lines of their published income and expenditure statements.
Table 10 - Separately disclosed material items from the audited financial statement of comprehensive income and expenditure year ended 31 July
Academic years 2015/16 to 2017/18
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