36. US FEDERAL LOANS FINANCIAL RESPONSIBILITY SUPPLEMENTAL SCHEDULE (continued)


Year ended 31 July 2021


Reference to primary statement or note presented in the financial statements


Heading in the US Federal Regulations


Expendable Net Assets – –


Consolidated and University Statement of Financial Position – Restricted reserves


Statement of Financial Position – Term endowments


Statement of Financial Position – Life Income Funds


Statement of Financial Position – Perpetual Funds


Total Expenses and Losses


Consolidated and University Statement of Comprehensive Income


Statement of Activities – Total Operating Expenses (Total from Statement of Activities prior to adjustments)


Consolidated and University Statement of Comprehensive Income


Consolidated and University Statement of Comprehensive Income


–


Statement of Activities – Non- Operating (Investment return appropriated for spending), Investments, net of annual spending gain (loss), Other components of net periodic pension costs, Pension-related changes other than net periodic pension, changes other than net periodic pension, Change in value of split-interest agreements and Other gains (loss) – (Total from Statement of Activities prior to adjustments)


Statement of Activities – (Investment return appropriated for spending) and Investments, net of annual spending, gain (loss)


Statement of Activities – Pension related changes other than periodic pension


Modified Net Assets


Consolidated and University Statement of Financial Position – Unrestricted reserves


Consolidated and University Statement of Financial Position – Restricted reserves


– – –


Statement of Financial Position – Net assets without donor restrictions


Statement of Financial Position – total Net assets with donor restrictions


Statement of Financial Position – Goodwill (and other intangibles)


Statement of Financial Position – Related party receivable and Related party note disclosure


Statement of Financial Position – Related party receivable and Related party note disclosure


Income and expenditure reserve + Revaluation reserve


Income and Expenditure restricted reserve + Income and Expenditure endowment reserve


– – – – – – – (39,177) (585) – – – – – (32,672) (669) – – –


Income and Expenditure endowment reserve


– – (585) – – (669)


Heading in United Kingdom Accounting Standards (UK GAAP)


£’000 £’000


Year ended 31 July 2020


£’000 £’000


Total expenditure


208,641


216,824


Investment income + Actuarial gain on Defined Benefit pension scheme + Foreign exchange translation loss on foreign currency net investment in subsidiaries


(9,813)


44,356


Investment income –


(104) –


(704) –


149


Financial Statements 2020/21


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