Publication - Corporate report
Scottish Government consolidated accounts: annual report 2019 to 2020
Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.
Consolidated Statement of Cash flows
| 2018-19 £m |
Note | 2019-20 £m |
|
|---|---|---|---|
| (33,170) | Net cash outflow from operating activities | (A) | (35,982) |
| (1,436) | Net cash outflow from investment activities | (B) | (1,515) |
| 116 | Payments (from)/to the SCF | (D) | (3) |
| 34,925 | Cash flows from financing activities | (C) | 37,450 |
| 435 | Increase / (Decrease) in cash in the period | 2 | (50) |
| (A) Reconciliation of operating costs to operating cash flows | |||
| (34,601) | Net Operating Cost | SoCTE | (37,695) |
| - | Transfer by absoption from FCS to SF | SoCTE | (3) |
| 4 | Income not applied | 6b | 5 |
| 1,261 | Adjustments for non-cash transactions | 3 | 691 |
| 203 | Add back: interest payable for financing | 160 | |
| (15) | Increase / (decrease) in inventories | (21) | |
| 63 | (Increase) / decrease in receivables and other current assets | 4 | (203) |
| 27 | Increase / (decrease) in trade and other payables | 4 | 252 |
| (2) | Increase / (decrease) in provisions | 4 | 916 |
| (110) | Interest receivable | (84) | |
| (33,170) | Net cash outflow from operating activities | (35,982) | |
| (B) Analysis of cash flows from investing activities | |||
| (595) | Purchase of property, plant and equipment | (501) | |
| (73) | Purchase of intangible assets | (101) | |
| 26 | Proceeds of disposal of property, plant and equipment | 32 | |
| - | Proceeds of disposal of intangible assets | 2 | |
| - | Proceeds of assets held for sale | 1 | |
| (1,645) | Advances of Investments | 4, 11 | (1,784) |
| 824 | Repayments of Investments | 4, 11 | 809 |
| 27 | NLF Loans | 11 | 27 |
| (1,436) | Net Cash outflow from investment activities | (1,515) | |
| (C) Analysis of cash flows from financing activities | |||
| 34,880 | From Scottish Consolidated Fund | SOCTE | 37,524 |
| - | Funding on NHS Capital | 77 | |
| (31) | Loan transactions with the National Loans Fund | 11 | (27) |
| 174 | Capital element of payments in respect of finance leases | (16) | |
| 104 | Interest received | 111 | |
| (205) | Interest element of finance leases and NPD/PPP/PFI contracts included in SoFP | (221) | |
| 3 | Interest paid | 2 | |
| 34,925 | Cash flows from financing activities | 37,450 | |
| (435) | Decrease/(Increase) in cash equivalents | 2 | 50 |
| 34,490 | Net cash and cash equivalents requirement | 37,500 |
(D) Payments to the Scottish Consolidated Fund (SCF) represent the income not applied, £5m (Note 6a) offset by the increase in balances payable to the SCF of £1m and decrease in the balance receivable from the SCF of £1m.
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