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Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2022-23 based on authorities' audited accounts (where available).
In the Supporting Documents: (1) Additional Analysis Reserves - Tables S to U exclude IFRS 9 unrealised gains. IFRS 9 unrealised gains was only collected in LFR 23 from 2018-19 onwards and so information prior to 31 March 2019 is not available. (2) Publication Tables - Table 5.4a. The values of transfers is zero for all years. A cut and paste error had mixed this with the total row.
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