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Appendix 3 – Notes to the Financial Statements This Appendix provides a list of notes which may be required to accompany an institution’s accounts. This provides a list where institutions may reasonably be expected to disclose further information in the notes to the accounts and is not intended to be exhaustive. Funding body grants
Creditors: amounts falling due after more than one year Tuition fees and education contracts Provisions Research grants and contracts Deferred Capital Grants Other income Endowment Funds Endowment and investment income Revaluation reserve Staff costs (and staff numbers) Income and expenditure reserve Emoluments of the Principal/Vice-Chancellor Reconciliation of Surplus Before Tax To Net and other higher paid staff Cash (Outflow)/Inflow From Operating Activities Other operating expenses (analysed by activity) *Returns on Investment and Servicing of Finance Interest and other finance costs *Capital Expenditure and Financial Investment Taxation *Management of Liquid Resources Surplus/(deficit) for the year analysed between *Financing the institution and the group Exceptional items (e.g. disposals of fixed Contingent liabilities assets, or sale or termination of operations) Intangible assets Prior Period Adjustments Tangible assets Post Balance Sheet Events Investments Analysis of Changes In Net Funds Investments in joint ventures Cash flow relating to exceptional items Endowment Assets Capital and other commitments Debtors Subsidiary Undertakings Current asset investments Agency arrangements (memo note) Creditors: amounts falling due within one year *Principal accounting policies and estimation techniques
* unless detail provided on face of the cash flow statement
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