FINANCIAL REPORT AND ACCOUNTS 2011 - States Assembly

INTRODUCTION TO THE ACCOUNTSEXPLANATION OF THE CONTENTS OF THE ACCOUNTSNote 2 gives a Segmental Analysis of both the Operating Cost Statement and Balance Sheet, giving furtherdetails of how these numbers are made up.Notes 3 to 8 give further information about the figures included in the Operating Cost Statement; Notes 9 to24, the Balance Sheet; and Note 25, the Cash Flow Statement.The remaining notes give additional disclosures and information about various items included in the Accounts.AnnexThe Annex to the accounts primarily gives further information about the entities included within the States ofJersey Accounts. This includes Operating Cost Statements, Statements of Total Recognised Gains and Losses,Balance Sheets and information about the performance of departments, Trading Operations, Reserves andSpecial Funds. Additional information about General Revenue Income received is also included.It provides further information about the changes from the Original Business Plan which were agreed by theStates or by Ministerial Decision.Details of all grants paid to organisations (other than those included in Note 35) are also included in the Annex.A Glossary is also included which provides an explanation of the terminology used in this report and accounts.65