Publication - Corporate report
The Scottish Government Consolidated Accounts for the year ended 31 March 2018
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 2018
| 2016-17 | Note | 2017-18 | |
|---|---|---|---|
| £m | £m | ||
| (30,636) | Net cash outflow from operating activities | (A) | (31,814) |
| (1,785) | Net cash outflow from investment activities | (B) | (1,830) |
| (29) | Payments to the SCF | (D) | 150 |
| 32,941 | Cash flows from financing activities | (C) | 33,454 |
| 491 | Increase/(Decrease) in cash in the period | (40) | |
| (A) Reconciliation of operating costs to operating cash flows | |||
| (31,862) | Net operating cost | SoCTE | (32,449) |
| 30 | Income not applied | 4a | 7 |
| 557 | Adjust for non-cash transactions | 3a | 590 |
| 158 | Add back: interest payable for financing | 4d | 187 |
| (4) | (Increase)/decrease in inventories | 3d | - |
| (108) | (Increase)/decrease in receivables and other current assets | 3d | (408) |
| 168 | Increase/(decrease) in trade and other payables | 3d | 268 |
| 511 | Increase/(decrease) in provisions | 3d | 98 |
| (86) | Interest receivable | 4c | (107) |
| (30,636) | Net cash outflow from operating activities | (31,814) | |
| (B) Analysis of cash flows from investment activities | |||
| (955) | Purchase of property, plant and equipment | (804) | |
| (46) | Purchase of intangible assets | (54) | |
| 47 | Proceeds of disposal of property, plant and equipment | 12 | |
| 1 | Proceeds of disposal of assets held for sale | 8 | |
| (1,587) | Advances of Investments | 3d, 9a | (1,547) |
| 725 | Repayments of Investments | 3d, 9a | 524 |
| 30 | NLF Loans | 9a | 31 |
| (1,785) | Net cash outflow from investment activities | (1,830) | |
| (C) Analysis of cash flows from financing activities | |||
| 32,702 | From Scottish Consolidated Fund | SoCTE | 33,430 |
| (12) | Funding of NHS working capital | SoCTE | - |
| (24) | Loan transactions with the National Loans Fund | 9a | (30) |
| 352 | Capital elements of payments in respect of finance leases and NPD/PPP/PFI contracts included in SoFP | 136 | |
| 81 | Interest received | 107 | |
| (156) | Interest element of finance leases and NPD/PPP/PFI contracts included in SoFP | (185) | |
| (2) | Interest paid | (4) | |
| 32,941 | Cash flows from financing activities | 33,454 | |
| (491) | Decrease/(Increase) in cash and cash equivalents | 2 | 40 |
| 32,450 | Net cash and cash equivalents requirement | 33,494 | |
(D) Payments to the Scottish Consolidated Fund (SCF) represent the income not applied, £7m (Note 4b) less the decrease in balances receivable from the SCF of £157m (Note 11).
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