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The Scottish Government Consolidated Accounts for the year ended 31 March 2017

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Consolidated Statements of Comprehensive Net Expenditure and Changes in Taxpayers' Equity

Consolidated Statements of Comprehensive Net Expenditure
and Changes in Taxpayers' Equity

For the year ended 31 March 2017

Note General
Fund
£m
Revaluation
Reserve
£m
Total
£m
Balance at 1 April 2016 20,623 9,558 30,181
Net operating cost for the year (31,862) - (31,862)
Net gain/(loss) on revaluation/indexation of property, plant and equipment - 771 771
Net gain/(loss) on asset transfers & adjustments - - -
Actuarial gain/(loss) on NHS Highland Pension Liability - - -
Total Comprehensive Net Expenditure (31,862) 771 (31,091)
Non Cash Charges
Non cash charges - auditor's remuneration 3a 2 - 2
Non cash charges - NHS adjustment (10) - (10)
Non current asset adjustment - - -
Non cash charges - Roads adjustment - - -
Total Non Cash Charges (8) - (8)
Other Reserve Movements
NHS Highland pension adjustment - - -
Movement in working capital - non-territorial health boards - - -
Transfer of fixed assets (to)/from other bodies (3) 5 2
Transfers between reserves 222 (222) -
Non-current asset adjustments 5 (5) -
Roads historic value adjustment (125) - (125)
Prior Year Adjustments 9 - 9
Net movement on investment funds 2 - 2
Total Other Reserve Movements/Adjustments 110 (222) (112)
Funding
Parliamentary Funding 33,189 - 33,189
Less funding to pensions schemes (347) - (347)
Less funding to NRS, OSCR, Scottish Courts and Tribunals Service, Revenue Scotland and Scottish Housing Regulator (140) - (140)
Net parliamentary funding drawn down 32,702 - 32,702
Movement of balance with the SCF (489) - (489)
Movement in working capital (12) - (12)
Net Funding Position 22 32,201 - 32,201
Net increase/(decrease) in year 441 549 990
Balance at 31 March 2017 21,064 10,107 31,171

Explanation of Reserves:

General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.

Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).

Consolidated Statements of Comprehensive Net Expenditure
and Changes in Taxpayers' Equity

For the year ended 31 March 2016

Note General
Fund
£m
Revaluation
Reserve
£m
Total
£m
Balance as at 1 April 2015 18,843 9,841 28,684
Net operating cost for the year (31,399) - (31,399)
Net gain/(loss) on revaluation/indexation of property, plant and equipment - (79) (79)
Net gain/(loss) on asset transfers & adjustments (1) - (1)
Actuarial gain/(loss) on NHS Highland Pension Liability 3 - 3
Total Comprehensive Expenditure for the year ended 31 March 2015 (31,397) (79) (31,476)
Non Cash Charges
Non cash charges - auditor's remuneration 3a 3 - 3
Non current asset adjustment - - -
Non cash charges - minor NHS adjustments 3a - - -
Total Non Cash Charges 3 - 3
Other Reserve Movements
NHS Highland pension adjustment 4 - 4
Movement in working capital - non-territorial health boards (4) - (4)
Transfer of fixed assets (to)/from other bodies (8) (17) (25)
Transfers between reserves 166 (166) -
Non-current asset adjustments 478 (21) 457
Net movement on investment funds 1 - 1
Total Other Reserve Movements/Adjustments 637 (204) 433
Funding
Parliamentary Funding 31,100 - 31,100
Less funding to pensions schemes (360) - (360)
Less funding to NRS, OSCR, Scottish Court Service and Scottish Housing Regulator (104) - (104)
Net parliamentary funding drawn down 30,636 - 30,636
Funding from National Insurance Contributions 1,912 - 1,912
Movement of balance with the SCF (11) - (11)
Net Funding Position 22 32,537 - 32,537
Net increase/(decrease) in year 1,780 (283) 1,497
Balance at 31 March 2016 20,623 9,558 30,181

Explanation of Reserves:

General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.

Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).