Information

Scottish Government consolidated accounts: 2018-2019

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.


Consolidated Statement of Cash Flows

For the year ended 31 March 2019

Restated
2017-18
Note 2018-19
£m £m
(31,814) Net cash outflow from operating activities (A) (33,170)
(1,830) Net cash outflow from investment activities (B) (1,436)
150 Payments to the SCF (D) 116
33,454 Cash flows from financing activities (C) 34,925
(40) Increase/(Decrease) in cash in the period 435
(A) Reconciliation of operating costs to operating cash flows
(32,704) Net operating cost SoCTE (34,601)
7 Income not applied 4a 4
845 Adjust for non-cash transactions 3a 1,261
187 Add back: interest payable for financing 4d 203
- (Increase)/decrease in inventories 3d (15)
(408) (Increase)/decrease in receivables and other current assets 3d 63
268 Increase/(decrease) in trade and other payables 3d 27
98 Increase/(decrease) in provisions 3d (2)
(107) Interest receivable 4c (110)
(31,814) Net cash outflow from operating activities (33,170)
(B) Analysis of cash flows from investment activities
(804) Purchase of property, plant and equipment (595)
(54) Purchase of intangible assets (73)
12 Proceeds of disposal of property, plant and equipment 26
8 Proceeds of disposal of assets held for sale -
(1,547) Advances of Investments 3d, 9a (1,645)
524 Repayments of Investments 3d, 9a 824
31 NLF Loans 9a 27
(1,830) Net cash outflow from investment activities (1,436)
(C) Analysis of cash flows from financing activities
33,430 From Scottish Consolidated Fund SoCTE 34,880
(30) Loan transactions with the National Loans Fund 9a (31)
136 Capital elements of payments in respect of finance leases and NPD/PPP/PFI contracts included in SoFP 174
107 Interest received 104
(185) Interest element of finance leases and NPD/PPP/PFI contracts included in SoFP (205)
(4) Interest paid 3
33,454 Cash flows from financing activities 34,925
40 Decrease/(Increase) in cash and cash equivalents 2 (435)
33,494 Net cash and cash equivalents requirement 34,490

Contact

Email: alison.douglas@gov.scot

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