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

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Consolidated Statement of Cash Flows

2015-16
£m
Note 2016-17
£m
(30,935) Net cash outflow from operating activities (A) (30,636)
(1,621) Net cash outflow from investment activities (B) (1,785)
(234) Payments to the SCF (D) (29)
32,801 Cash flows from financing activities (C) 32,941
11 Increase/(Decrease) in cash in the period 491
(A) Reconciliation of operating costs to operating cash flows
-31,399 Net operating cost SoCTE (31,862)
39 Income not applied 4a 30
562 Adjust for non-cash transactions 3a 557
155 Add back: interest payable for financing 4d 158
(2) (Increase)/decrease in inventories 3d (4)
(101) (Increase)/decrease in receivables and other current assets 3d (108)
(60) Increase/(decrease) in trade and other payables 3d 168
(45) Increase/(decrease) in provisions 3d 511
(84) Interest receivable 4c (86)
(30,935) Net cash outflow from operating activities (30,636)
(B) Analysis of cash flows from investment activities
(848) Purchase of property, plant and equipment (955)
(41) Purchase of intangible assets (46)
22 Proceeds of disposal of property, plant and equipment 47
- Proceeds of disposal of intangible assets -
10 Proceeds of disposal of assets held for sale 1
- Interest Receivable (Investment) -
(1,235) Advances of Investments 3d, 9a (1,587)
457 Repayments of Investments 3d, 9a 725
14 NLF Loans 9a 30
(1,621) Net cash outflow from investment activities (1,785)
(C) Analysis of cash flows from financing activities
30,636 From Scottish Consolidated Fund SoCTE 32,702
1,912 National Insurance Contributions SoCTE -
- Funding of NHS working capital SoCTE (12)
(14) Loan transactions with the National Loans Fund 9a (24)
338 Capital elements of payments in respect of finance leases and NPD/PPP/PFI contracts included in SoFP 352
84 Interest received 81
(155) Interest element of finance leases and NPD/PPP/PFI contracts included in SoFP (156)
- Interest paid (2)
32,801 Cash flows from financing activities 32,941
(11) Decrease/(Increase) in cash and cash equivalents 2 (491)
32,790 Net cash and cash equivalents requirement 32,450

(D) Payments to the Scottish Consolidated Fund (SCF) represents the income not applied, £30m (Note 4b) less the decrease in balances payable to the SCF of £2m (Note 11).