Other financial statements
Further accounts information by higher education provider. For information on VC pay, highly paid staff, and severance payments see:
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.
HE providers in Scotland are required to provide additional information in their balance sheets.
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.
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.
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.
HE Provider Data: Finance pages
- What is the income of HE providers?
- What is the expenditure of HE providers?
- Other financial statements
- Key Financial Indicators (KFI)
- Contents of releases
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