2011/2012 audited annual accounts - Falkirk Council

NOTES
FALKIRK COUNCIL
GROUP MOVEMENT IN RESERVES STATEMENT – 2010/11
Usable Reserves Unusable Reserves Total
General
Usable
Financial
Fund
Capital
Reserves Total
AccumuInstru- Unusable Total
Balance
Capital Grants
of Other Group Capital
latedments Reserves Group Total
(excl HRA Receipts Unapplied Other Group Usable Adjustment Revaluation Pension Absences Adjust. of Group Unusable Group
HRA) Balance Reserves Account Reserves Entities Reserves Account Reserve Reserve Account Account Entities Reserves Reserves
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
1. Analysis of Other
Comprehensive Expenditure
and Income
Net Gain on Sale of Assets 2,131 (2,262) - - - (159) (290) - - - - - - - (290)
Capital Receipts Received - - 5,804 - - 159 5,963 - - - - - - - 5,963
Capital Grants Received (12,121) (933) - 124 - (1,172) (14,102) 12,930 - - - - 1,172 14,102 -
Net Book Value of Asset
Disposals - - - - - - - (3,336) (296) - - - - (3,632) (3,632)
Long Term Debtor 107 - - - - - 107 - - - - - - - 107
Deficit on Revaluation of
Fixed Assets - - - - - 85 85 2,715 (555) - - - (1,049) 1,111 1,196
Actuarial Loss on Pension
Fixed Assets and Liabilities - - - - - - - - - 69,716 - - 30,217 99,933 99,933
Total (9,883) (3,195) 5,804 124 - (1,087) (8,237) 12,309 (851) 69,716 - - 30,340 111,514 103,277
2. Analysis of Adjustments
between accounting basis
and funding basis under
regulations
2a. Reversal of items debited
or credited to the CIES
Depreciation and impairment
of non-current assets 42,993 53,812 - - - 1,632 98,437 (96,805) - - - - (1,632) (98,437) -
Amortisation of intangible
assets 113 - - - - 41 154 (113) - - - - (41) (154) -
2b. Insertion of items not
debited or credited to the
CIES
Statutory Repayment of Debt
(Loans Fund Advances)
Capital expenditure charged to
the General Fund Balance
(9,673) (6,925) - - - (472) (17,070) 16,598 - - - - 472 17,070 -
(CFCR) - (1,955) - - - - (1,955) 1,955 - - - - - 1,955 -
108