Publication - Corporate report
Scottish Government Consolidated Accounts: year ended 31 March 2022
Scottish Government Consolidated Accounts for year ended 31 March 2022.
Consolidated Statement of Cash flows
| 2020-21 | Note | 2021-22 | |
|---|---|---|---|
| £m | £m | ||
| (46,528) | Net cash outflow from operating activities | (A) | (46,306) |
| (1,670) | Net cash outflow from investment activities | (B) | (1,755) |
| (38) | Payments (from)/to the SCF | (D) | (140) |
| 47,974 | Cash flows from financing activities | (C) | 48,545 |
| (262) | Increase / (Decrease) in cash in the period | 2 | 344 |
| (A) Reconciliation of operating costs to operating cash flows | |||
| (48,200) | Net Operating Cost | SoCTE | (47,201) |
| 6 | Income not applied | 5b | 6 |
| 1,011 | Adjustments for non-cash transactions | 3 | (78) |
| 156 | Add back: interest payable for financing | 149 | |
| (101) | Increase / (decrease) in inventories | 37 | |
| 27 | (Increase) / decrease in receivables and other current assets | 4 | 27 |
| 1,446 | Increase / (decrease) in trade and other payables | 4 | 748 |
| (731) | Increase / (decrease) in provisions | 4 | 37 |
| (142) | Interest receivable | (31) | |
| (46,528) | Net cash outflow from operating activities | (46,306) | |
| (B) Analysis of cash flows from investing activities | |||
| (651) | Purchase of property, plant and equipment | (800) | |
| (135) | Purchase of intangible assets | (252) | |
| 10 | Proceeds of disposal of property, plant and equipment | 5 | |
| 13 | Proceeds of disposal of intangible assets | 20 | |
| 5 | Proceeds of assets held for sale | 4 | |
| (1,871) | Advances of Investments | (1,584) | |
| 926 | Repayments of Investments | 802 | |
| 33 | NLF Loans | 10 | 50 |
| (1,670) | Net Cash outflow from investment activities | (1,755) | |
| (C) Analysis of cash flows from financing activities | |||
| 48,128 | From Scottish Consolidated Fund | SOCTE | 48,800 |
| (33) | Loan transactions with the National Loans Fund | (50) | |
| (72) | Capital element of payments in respect of finance leases | (87) | |
| 108 | Interest received | 109 | |
| (155) | Interest element of finance leases and NPD/PPP/PFI contracts included in SoFP | (226) | |
| (2) | Interest paid | (1) | |
| 47,974 | Cash flows from financing activities | 48,545 | |
| 262 | Decrease/(Increase) in cash equivalents | 2 | (344) |
| 48,236 | Net cash and cash equivalents requirement | 48,201 | |
(D) Payments to the Scottish Consolidated Fund (SCF) represent the increase in the balance receivable from the SCF of £140m.
Contact
Email: alison.douglas@gov.scot
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