NOTES TO CORE FINANCIAL STATEMENTS
NOTE
- 1 Accounting Standards issued, not adopted
- 2 Critical judgments in applying accounting policies
- 3 Events after the reporting period
- 5 Expenditure and Funding Analysis
- 6 Expenditure and Income analysed by nature
- 8 Movements in Earmarked Reserves
- 9 Property, Plant & Equipment
- 10 Capital Commitments
- 11 Heritage Assets
- 12 Financial Instruments
- 13 Debtors
- 14 Cash and Cash Equivalents
- 15 Creditors
- 16 Provisions
- 17 Usable Reserves
- 18 Unusable Reserves
- 19 Cash Flow Statement
- 20 Reconciliation of Liabilities arising from Financing Activities
- 21 Members’ Allowances
- 22 Officers’ Remuneration
- 23 Termination Benefits
- 24 External Audit Costs
- 25 Dedicated Schools Grant
- 26 Grant Income
- 27 Related Parties
- 28 Capital Expenditure and Capital Financing
- 29 Leases
- 30 Private Finance Initiatives (PFI)
- 31 Defined Benefit Pension Schemes
- 32 Pension Schemes Accounted for as Defined Contribution Schemes
- 33 Contingent Assets and Liabilities
- 34 Nature and Extent of Risks arising from Financial Instruments
PAGE
- estimation uncertainty
- Regulation