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The mapping of General Ledger balances onto the headings presented in these two primary statements depends not only on Transaction codes but also on Source of Funds codes. The following tables summarise the principal elements of the mapping.

Statement of comprehensive income Transaction Source of Funds

Income:

Tuition fees

K***

All

Funding body grants

H***, J***

A*** to F*** (1)

All excl. J***

J***

Research grants and contracts

A*** to F*** (1)

M***

Donations and endowments

LF**

All

Other income

L*** but not LF**

All excl. J***, M***

Investment income

N***

All

Expenditure:

Staff costs

A*** to D***

All

Other operating expenses

E*** and F*** but not FB**

All

Depreciation

FB**

Z***

Gain on investments:

XH**

All

(1) Income here is recognised to the extent of recoverable costs recorded.

 

Balance sheet

Transaction

Source of Funds

Net assets:

 

 

Fixed assets

P*** not PC**

All

Heritage assets

PC**

All

Investments

R*** and S*** but not certain SF** and SP** items defined as cash

All

Stock

T***

All

Trade and other receivables

U***

All

Cash and cash equivalents

Certain SF** and SP**

All

Creditors

V***

A*** to N***, X***

All

J***, M***

Reserves:

 

 

Endowment reserves

A*** to N***, X***

IA**, IB**, K***, L***, RAAA

Restricted reserves

A*** to N***, X***

H***

Unrestricted reserves

A*** to N***, X***

All except H***, IA**, IB**, J***, K***, L***, M***, RAAA