{"text_format":"1","workbook":"xlsx","n_sheets":18,"sheets":["Instructions","abbr","INDEX","Initial questions","Section A","Section B","Section C","Section E","Section F","Section G","Section J","Section L","Section P","Section Q","Section R","Supplement C2","Supplement E2","Supplement H"],"not_rendered":{"charts":0,"images":10,"macros":1,"external_links":1,"defined_names":102,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"Please do not amend this spreadsheet as this may cause it to not work correctly.\nSpecifically, do not:\n- change any sheet name;\n- alter the order of the sheet tabs;\n- hide any sheet using the Format|sheet command;\n- alter any of the in-built formulae;\n- add or delete any rows or columns."]
[]
[null,null,"DISCLOSURE GUIDE 2011-12 for CHARITABLE NON-DEPARTMENTAL PUBLIC BODIES"]
[]
[null,1,"The Government Financial Reporting Manual (the FReM) prepared by the Treasury requires that Non-Departmental Public Bodies that have charitable status (\"charitable NDPBs\") comply with regulations issued under charities legislation and, where applicable, the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued by the Charity Commission. The FReM additionally requires Charitable NDPBs to follow the principles set out in the FReM, including providing additional disclosures, where the FReM requirements go beyond those required by the SORP or other charities legislation. Due to the introduction of IFRS, there are certain adaptations and interpretations in the 2008/09 FReM which are no longer present in the current year FReM. Where these adaptations and interpretations remain relevant to Charitable NDPBs, they have been retained in the disclosure guide as best practice."]
[null,2,"This disclosure guide is designed to ensure that the annual report and accounts of charitable NDPBs has been prepared in the appropriate form and complies with all relevant disclosure requirements. Only those disclosure requirements considered relevant for non-limited company charitable NDPBs are covered in this guide. "]
[null,3,"The guide is cross-referenced to the Charities SORP 2005, the Companies Act, SSAPs/FRSs, the Treasury's FReM, and other relevant documents.  It has been prepared for use for year ending 31 March 2012."]
[null,4,"The core guide is derived from the NAO FReM disclosure guide, but sections that are not applicable or are extremely unlikely to be applicable to charitable NDPBs have been deleted in order to facilitate completion. The Initial Questions section sets out the assumptions made and the areas not covered by this disclosure guide. These questions are also designed to identify the relevant sections to be completed for each individual set of accounts. The answer to these questions will generally be “Yes” or “N/A”. The answer “No” indicates a problem which needs to be resolved."]
[null,5,"Given the variety of circumstances and the volume of requirements, this disclosure guide cannot be and is not intended to be exhaustive. Full use should be made of the cross-references to source material to ascertain the full nature of the requirements and any exceptions."]
[null,6,"Reference should also be made to the charitable NDPB’s accounts direction and, where applicable, specific legislation relating to the charitable NDPB for any special requirements regarding the presentation of accounts."]
[null,7,"Each section of the guide is on a separate sheet of the spreadsheet. The Index sheet provides links to each sheet, and also allows certain sheets (sections) to be hidden if they do not apply. Additionally, most sheets have blue cells in column C that will hide a set of questions within that sheet if they are not applicable (type the number \"0\" in the cell). "]
[null,8,"Within each sheet, answers are required in column D where a yellow cell is present. The cell has a drop down list containing four responses; Yes, No, N/A, or blank. A \"No\" response is an adverse response, and a comment - or hyperlink to a relevant document - must be provided in the \"comments/link\" column."]
[null,9,"The Index sheet has a FILTER button (with a toggle \"on/off\" action) that filters the responses on all the other sheets (save for the Initial Questions sheet) to show only the \"No\" answers. The Index sheet also has a FILTER button (with a toggle \"on/off\" action) that filters the responses on all th eother sheets to show only the \"N/A\" answers. If other types of filtering are required this can be obtained by applying the Data|AutoFilter command on each sheet in the normal manner."]
[null,10,"Accounting standards need not be applied to immaterial items and disclosure requirements should be interpreted accordingly. Where immaterial items have not been disclosed, \"N/A\" is the appropriate response."]
[null,11,"While the guide is designed primarily for the NAO’s internal use, it is also available to our clients and third parties via our website.  The NAO can accept no liability to any client or third party arising as a result of a client’s or third party’s use of this guide. Hyperlinks to guidance held on the NAO intranet (Merlin) will not work on non-NAO computers."]
[null,12,"The spreadsheet has been designed for on-screen use (1024x768 resolution). While it can be printed out, users will find that they will have to configure their print settings beforehand."]
[null,13,"Although every effort has been made to make the guide comprehensive, we would welcome any suggestions for inclusion or clarification (addressed to NAO Financial Audit Practice & Quality) -  tel: 020 7798 7282 or email "]
[null,null,"Z3-FAPQ"]

{"sheet":"abbr","index":1,"n_rows":28,"n_cols":3,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,null,"ABBREVIATIONS and LINKS"]
[null,null,"(Note: some links are external to Merlin and so will only work if you are networked)"]
[null,null,"The following abbreviations are used in the \"Ref\" column of this spreadsheet"]
[null,"AC","Audit Circular"]
[null,"Ann","Annex"]
[null,"CA 1985","Companies Act 1985"]
[null,"CA 2006","Companies Act 2006"]
[null,"ChA","Charities Act 2006"]
[null,"DAO","Dear Accounting Officer letters issued by the Treasury"]
[null,"DY","\"Department yellow\" illustrative resource account proforma"]
[null,"FAB","Financial Audit Bulletin"]
[null,"FReM","Government Financial Reporting Manual"]
[null,"FRS","Financial Reporting Standard"]
[null,"GAAP","Generally Accepted Accounting Principles (or practice)"]
[null,"IS","SORP Information Sheet"]
[null,"MPM","Managing Public Money"]
[null,"NDPB","Non-Departmental Public Body"]
[null,"NLF","National Loans Fund"]
[null,"Reg ","The Charities (Accounts and Reports) Regulations 2008"]
[null,"RS","Reporting Statement: Operating and Financial Review"]
[null,"§","Section (of CA)"]
[null,"Sch","Schedule (to CA)"]
[null,"SI","Statutory Instrument"]
[null,"SOFA","Statement of Financial Activities"]
[null,"SORP","Statement of Recommended Practice: Accounting and Reporting by Charities (Revised 2005)"]
[null,"SSAP","Statement of Standard Accounting Practice"]
[null,"TTTN","Treasury Taskforce Technical Note"]
[null,"UITF","Urgent Issues Task Force abstract"]

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["Tick if section is NOT Applicable",null,"INDEX","FILTER","When \"ON\" this filter shows for all sheets only those questions where a \"No\" answer has been given","FILTER","When \"ON\" this filter shows for all sheets only those questions where a \"N/A\" answer has been given"]
[null,"If not applicable provide brief explanation","DISCLOSURE GUIDE for charitable NDPBs for year ended March 2012"]
["mandatory",null,"INITIAL QUESTIONS"]
["mandatory",null,"SECTION A: GENERAL, ACCOUNTS STRUCTURE AND ACCOUNTING POLICIES"]
["mandatory",null,"SECTION B: TRUSTEES' ANNUAL REPORT etc."]
["mandatory",null,"SECTION C: STATEMENT OF FINANCIAL ACTIVITIES (SOFA) AND RELATED NOTES"]
[null,null,"SECTION D: NOT USED"]
["mandatory",null,"SECTION E: BALANCE SHEET AND RELATED NOTES"]
["mandatory",null,"SECTION F: CASH FLOW STATEMENT"]
["mandatory",null,"SECTION G: OTHER NOTES"]
[null,null,"SECTION H: NOT USED"]
[null,null,"SECTION I: NOT USED"]
[null,null,"SECTION J: CONSOLIDATED ACCOUNTS"]
[null,null,"SECTION K: NOT USED"]
[null,null,"SECTION L: GROUP ACCOUNTS NOT REQUIRED"]
[null,null,"SECTION M: NOT USED"]
[null,null,"SECTION N: NOT USED"]
[null,null,"SECTION O: NOT USED"]
[null,null,"SECTION P: LOANS, GUARANTEES, SECURITY AND MATERIAL INTEREST TRANSACTIONS"]
["mandatory",null,"SECTION Q: RELATED PARTY DISCLOSURES"]
[null,null,"SECTION R: SUMMARISED FINANCIAL STATEMENTS"]
[]
[null,null,"Note: Sections D, H, I, K, M, N and O are not used. "]
["Yes"]
["No"]
["N/A"]
[]
[]
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[null,null,null,null," "]

{"sheet":"Initial questions","index":3,"n_rows":35,"n_cols":10,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[null,"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,null,null,null,null,null,null,null,null,"no"]
[null,"This guide is derived from the NAO FReM disclosure guide, but sections that are not applicable or are extremely unlikely to be applicable to charitable NDPBs have been deleted. This section sets out the assumptions made and the areas not covered by this disclosure guide. These Initial Questions are designed to identify the relevant sections to be completed for each individual set of accounts. The answer to these questions will generally be “Yes” or “N/A”. The answer “No” indicates that a Supplement sheet must be completed or a problem that needs to be resolved.",null,null,null,null,null,null,null,"n/a"]
[null,"Structure of the Accounts"]
["IQ1","Have the following been produced:"]
[null,"•  Trustees’ [Annual] Report?",null,"SORP 36\nFReM 5.2.1","     "]
[null,"•  Statement of Trustees’ and Accounting Officer’s Responsibilities?",null,"FReM 5.1.1"]
[null,"•  Governance Statement",null,"FReM 5.1.1"]
[null,"•  C&AG’s Certificate and Report?",null,"FReM 5.1.1","     "]
["IQ2","Do the financial statements comprise the following:"]
[null,"•  Statement of Financial Activities (SOFA) and associated notes?",null,"SORP 30 (a)","     "]
[null,"•  Balance Sheet and associated notes?",null,"SORP 30 (c)","     "]
[null,"•  Cash Flow Statement and associated notes?",null,"SORP 30 (d)","     "]
[null,"•  Accounting Policies?",null,"SORP 30 (e)","     "]
[null,"•  Other notes?",null,"SORP 30 (e)","     "]
["IQ3","Do the financial statements comprise the following, where applicable:"]
[null,"•  Consolidated balance sheet?",null,"SORP 383"]
[null,"•  Consolidated SOFA?",null,"SORP 383"]
[null,"•  Summary financial statements?",null,"SORP 34","     "]
[null,"Confirm the validity of the following assumptions contained in this checklist"]
["IQ4","The charitable NDPB is not required to produce segmental analysis under SSAP 25 (beyond the normal functional analysis of income and expenditure under the SORP) and there have been no acquired or discontinued operations per FRS 3.",null,"SSAP 25.30 - 25.31, 25.34"]
[null,"If the charitable NDPB is required to produce segmental analysis, or analysis of acquisitions, continuing or discontinued operations, complete Supplement C2 (click on right to obtain)."]
["IQ5","The charitable NDPB has no capitalisable intangible fixed assets.",null,"FRS 10.9 - 10.14"]
[null,"If the charitable NDPB does have capitalisable intangible fixed assets, complete Supplement E2 (click on right to obtain).",null," "]
["IQ6","The charitable NDPB has no associated undertakings or joint ventures.",null,"FRS 9"]
[null,"If the charitable NDPB does have associates or joint ventures, complete Supplement H (click on right to obtain).",null," "]
["IQ7","The charitable NDPB has included all subsidiary undertakings in its consolidated accounts.",null,"SORP 383\nFRS 2.25 - 2.32","     "]
["IQ8","The charitable NDPB is not itself a subsidiary.",null,"CA 2006 § 400 (1)","     "]
["IQ9","The charitable NDPB wholly owns all subsidiaries (i.e. there are no minority interests) and has not undertaken any acquisitions, disposals, mergers, part acquisitions, or part disposals (i.e. there have been no changes in the composition of the group, or the stake held by the parent).",null,"FRS 2.13, 2.35 - 2.38\nFRS 2.45 - 2.52\nFRS 6\nFRS 7","     "]
["IQ10","The charitable NDPB does not act as a lessor (except in respect of any investment property).",null,"SSAP 21.38 - 21.44, 21.58 - 21.60","     "]
["IQ11","The charitable NDPB has no research and development in terms of SSAP13.",null,"SSAP 13","     "]
["IQ12","The charitable NDPB has no long term contract work in progress.",null,"SSAP 9.22, 9.28 - 9.30","     "]
["IQ13","The charitable NDPB has no consignment stock, sale and repurchase agreements, securitisations or loan transfers.",null,"FRS 5 Application Notes A-E","     "]
["IQ14","The charitable NDPB is exempt from corporation tax and there is no deferred tax liability, except where arising in a trading subsidiary.",null,"FRS 16\nSSAP15","     "]
["IQ15","The charitable NDPB is not also a company.",null,"FReM 1.4.1"]

{"sheet":"Section A","index":4,"n_rows":181,"n_cols":11,"rows_kept":181,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION A: GENERAL, ACCOUNTS STRUCTURE AND ACCOUNTING POLICIES",null,{"$f":"IF((AND(D3<>\"no\",D17<>\"no\",D34<>\"no\",D58<>\"no\",D61<>\"no\",D75<>\"no\",D103<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["A1","GENERAL",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\",D10<>\"no\",D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"n/a"]
["A1.1","Have the title and period of accounts been correctly stated?"]
["A1.2","Have the duration of the current and previous accounting periods been shown?",null,null,"SORP 31"]
["A1.3","Where the accounts are prepared for a period other than 12 months, have the reasons for this been stated in the notes to the accounts?",null,null,"Reg Sch 2 1 (1) (w)\nReg 3 (4) (b)"]
["A1.4","Have all figures been rounded to the nearest £ or £000 as far as practicable?"]
["A1.5","Do totals in the supporting notes cross-reference and agree exactly to the figures in the prime statements?"]
["A1.6","Have all figures appearing in other published accounts (e.g. sponsor department's Resource Accounts) been cross-checked and agreed or reconciled?"]
["A1.7","Have the accounts been prepared in the format specified in the accounts direction, SORP, FReM or other relevant legislation ? ",null,null,"FReM 1.4.1"]
[null,"Note (1): where it is necessary to divert from the SORP or the FReM to any material extent, the particulars of the departure, the reasons for it, and the impact on the financial statements should be disclosed - see A6.2.",null,null,"FReM 2.2.6\nFReM 2.2.7\nCA 2006 §§ 393 (15) to (24)"]
[null,"Note (2): there is no requirement to reproduce the accounts direction. "]
["A1.8","Have the accounts been prepared on the going concern basis and accruals concept and do they provide information that is relevant, reliable, comparable and understandable?",null,null,"SORP 60"]
["A1.9","Has any material irregularity been disclosed?"]
["A1.10","Has everything necessary to give a true and fair view been disclosed?\n\n",null,null,"FReM 2.2.6\nCA 2006 §§ 393  \nSORP 60"]
["A1.11","Has the entity produced a combined annual report and accounts?",null,null,"FReM 5.1.1"]
["A2","ACCOUNTS STRUCTURE",null,{"$f":"IF((AND(D18<>\"no\")),\"\",\"no\")","v":""}]
["A2.1","Have the following been included in accounts prepared on an accruals basis:",null,{"$f":"IF((AND(D19<>\"no\",D24<>\"no\",D26<>\"no\",D30<>\"no\",D31<>\"no\",D32<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a Statement of Financial Activities (SOFA) for the year that: ",null,{"$f":"IF((AND(D20<>\"no\",D21<>\"no\",D22<>\"no\",D23<>\"no\")),\"\",\"no\")","v":""},"SORP 30 (a)"]
[null,"(i)  shows all incoming resources? "]
[null,"(ii) shows all resources expended? "]
[null,"(iii) reconciles all changes in the charitable NDPB's funds?"]
[null,"(iv) consists of a single set of accounting statements and, where the charitable NDPB operates more than one class of fund, is presented in columnar form?"]
[null,"(b) an income and expenditure account where this is a legal requirement or the entity is required to do so by the relevant authority?",null,null,"SORP 30 (b)"]
[null,"(c) a summarised income and expenditure account where the charitable NDPB is directed to do so by its sponsoring department?",null,null,"FReM 1.4.3"]
[null,"(d) a balance sheet that shows for the charitable NDPB its: ",null,{"$f":"IF((AND(D27<>\"no\",D28<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""},"SORP 30 (c)"]
[null,"(i) recognised assets?"]
[null,"(ii) liabilities? "]
[null,"(iii) different categories of fund?"]
[null,"(e) a cash flow statement in accordance with accounting standards?",null,null,"SORP 30 (d)"]
[null,"(f) notes explaining the accounting policies adopted?",null,null,"SORP 30 (e)"]
[null,"(g) other notes which explain or expand upon the information contained in the accounting statements referred to above or which provide further useful information?",null,null,"SORP 30 (e)"]
[null,"Note: the SOFA, the income and expenditure account (or summary), the balance sheet and the cash flow statement are all considered to be “primary statements”, and should therefore be given equal prominence in the accounts and should not be relegated to the notes to the accounts.",null,null,"SORP 32"]
["A3","ACCOUNTING FOR SEPARATE FUNDS",null,{"$f":"IF((AND(D36<>\"no\",D38<>\"no\",D40<>\"no\",D41<>\"no\",D42<>\"no\",D43<>\"no\",D45<>\"no\",D46<>\"no\",D47<>\"no\",D48<>\"no\",D49<>\"no\",D50<>\"no\",D51<>\"no\",D53<>\"no\",D55<>\"no\",D56<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: for charities that have to account for more than one fund under their control, the accounts should provide a summary of the main funds, differentiating in particular between the unrestricted income funds, restricted income funds and endowment funds. The columnar format of the SOFA (and of the balance sheet, where the option is taken to use a columnar presentation of funds) is designed to achieve this. Depending on the materiality of each, the notes to the accounts should group the restricted funds under one or more heads.",null,null,"SORP 65"]
["A3.1","Has income generated from assets held in an unrestricted fund been disclosed as unrestricted income?",null,null,"SORP 67"]
[null,"Note: a fund which is available to the Trustees to apply for the general purposes of the charitable NDPB as set out in its governing document, is the charitable NDPB’s “unrestricted” fund (sometimes called a “general” fund). ",null,null,"SORP 67"]
["A3.2","Where the Trustees have set aside part of the charitable NDPB’s unrestricted funds to be used for particular purposes in the future, have such sums been accounted for as part of the charitable NDPB’s unrestricted funds and described as “designated funds”? ",null,null,"SORP 68\nIS 2 5.3 - 5.8"]
[null,"Note: when a designation has been made at the balance sheet date, the amount of the designation may be adjusted subsequent to the year end if more accurate information becomes available.",null,null,"SORP App 2 \"FRS 21\""]
["A3.3","Where funds are held that can only be applied for particular purposes within the charitable NDPB's objects, have such funds been disclosed as restricted funds and have they been separately accounted for?",null,null,"SORP 69"]
["A3.4","Has income generated from assets held in a restricted fund been treated as restricted income, except where either the terms of the original restriction specifically say otherwise or the restricted fund is an endowment fund, the income of which is expendable at the discretion of the trustees?",null,null,"SORP 69"]
["A3.5","Has all income derived from assets held in an endowment fund been included within unrestricted funds in the SOFA, except where the application of the income is restricted to a particular purpose, in which case has the income and expenditure been appropriately identified in restricted funds?",null,null,"SORP 69"]
["A3.6","Where expenses have been incurred in the administration or protection of the endowment fund, have these been charged against the capital of the investments in the fund? ",null,null,"SORP App 3.3 (c)"]
[null,"Note: only where the trusts of the charitable NDPB provide to the contrary, or there are insufficient funds in the endowment to meet such costs, can they be charged against other funds held by the charitable NDPB.",null,null,"SORP App 3.3 (c)"]
["A3.7","Where the Trustees must permanently maintain the whole of a capital fund for the benefit of the charitable NDPB, has the fund been disclosed as a permanent endowment within restricted funds?",null,null,"SORP 70"]
["A3.8","Where the Trustees have the power to convert endowed capital into income, has this fund been disclosed as an expendable endowment within restricted funds?",null,null,"SORP 71"]
["A3.9","Has the initial gift and subsequent increases and decreases in the amount of any endowment fund been shown in the SOFA as part of those funds?",null,null,"SORP 72"]
["A3.10","Have realised and unrealised gains or losses, provisions for depreciation or a permanent fall in value been included as part of the particular fund in which the assets are held?",null,null,"SORP 73"]
["A3.11","In the notes to the accounts, has information been provided on the structure of the charitable NDPB’s funds so as to disclose the fund balances and the reasons for them, differentiating between unrestricted income funds (both general and designated), restricted income funds, permanent endowment and expendable endowment, as well as identifying any material individual funds among them?",null,null,"SORP 75"]
["A3.12","Have the assets and liabilities representing each type of fund of the charitable NDPB been clearly summarised and analysed (e.g. investments, fixed assets, net current assets) between those funds in a note to the financial statements (unless this information is presented in a columnar balance sheet)?",null,null,"SORP 75 (a)"]
["A3.13","Has disclosure been given of how each of the charitable NDPB's funds has arisen (including designated funds), the restrictions imposed and the purpose of each fund? ",null,null,"SORP 75 (b)\nReg Sch 2 1 (1) (i)"]
[null,"Note: an indication should also be given as to whether or not sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restrictions. For example, if the charitable NDPB has a fund which is to be spent in the near future, it should be made clear in the notes whether or not the assets held (or expected to be received) in the fund are liquid assets.",null,null,"SORP 75 (b)   "]
["A3.14","Has any fund in deficit been separately disclosed and an explanation given in the Trustees’ Annual Report (see B1.13 (d))? ",null,null,"SORP 75 (c)\nReg Sch 2 1 (1) (m)"]
[null,"Note: designated funds should never be in deficit.",null,null,"SORP 75 (c)   "]
["A3.15","Have material transfers between different funds and allocations to designated funds been separately disclosed, without netting off, and accompanied by an explanation of the nature of the transfers or allocations and the reasons for them?",null,null,"SORP 75 (d)\nReg Sch 2 1 (1) (i)"]
["A3.16","Where, in relation to permanent endowment, a total return approach to investments has been adopted, have particulars of the movements in the value of the unapplied total return for the financial year been given in the notes to the accounts, and has a reconciliation of the balance held as unapplied total return at the beginning of the financial year with that at the end of the financial year been included?",null,null,"SORP 75 (e)"]
["A3.17","In consolidated accounts, are funds or reserves retained by subsidiary undertakings (other than funds available to be used in carrying out the charitable NDPB’s objects) included under an appropriate separate fund heading in the balance sheet (e.g. funds retained within a non-charitable subsidiary)?",null,null,"SORP 406"]
["A4","BRANCHES",null,{"$f":"IF((AND(D59<>\"no\")),\"\",\"no\")","v":""}]
["A4.1","Have the gross transactions and balances of branches (after eliminating any intra-charity transactions and balances) been included in the accounts?",null,null,"SORP 77-81"]
[null,"Note: a branch is legally part of the parent charitable NDPB, i.e. would use the same charity registration number. Branch transactions and balances form part of the charitable NDPB’s own accounts. Any body which is a separate legal entity is by definition not a branch. Any controlled separate legal entities, such as another charitable NDPB with its own charity registration number or a trading company, should be consolidated into group accounts in accordance with FRS 2.  ",null,null,"SORP GL 4"]
["A5","PRIOR PERIODS",null,{"$f":"IF((AND(D62<>\"no\",D63<>\"no\",D64<>\"no\",D65<>\"no\",D68<>\"no\",D74<>\"no\")),\"\",\"no\")","v":""}]
["A5.1","Have comparative figures been shown in the accounts in accordance with generally accepted accounting practice, and have they been checked to the previous year’s certified accounts?",null,null,"SORP 31\nReg 8 (6) \nFRS 3.30  \nFRS 28.6 and 28.10"]
["A5.2","Where the corresponding amounts from the preceding year’s accounts are not directly comparable with this year’s, have they been adjusted to match the current year’s accounts format and an explanation given?",null,null,"Reg 8 (8)\nFRS 28.9 and 28.10 "]
["A5.3","Where there is a change in format from the previous year, have details of this together with the reasons for the change been disclosed?",null,null,"FRS 28.10 (b)"]
["A5.4","Have any prior year adjustments been accounted for by: ",null,{"$f":"IF((AND(D66<>\"no\",D67<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) restating the corresponding figures for the preceding year and adjusting the opening balances of reserves for the cumulative effect?",null,null,"FRS 3.29 "]
[null,"(b) disclosing the effects adequately? ",null,null,"FRS 3.29 "]
["A5.5","Where there are prior period adjustments, have the following been disclosed:",null,{"$f":"IF((AND(D69<>\"no\",D70<>\"no\",D72<>\"no\",D73<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the effect on the current and preceding years' results?",null,null,"FRS 3.29  \nFRS 18.55\nSORP 361"]
[null,"(b) the reasons for the adjustments (i.e. fundamental error, or change in accounting policy, with details)?",null,null,"FRS 3.63\nSORP 361"]
[null,"Note: FRS 3.63 defines when an error is fundamental and a prior period adjustment is justified. It states that \"in exceptional circumstances it may be found that financial statements of prior periods have been issued containing errors which are of such significance as to destroy the true and fair view and hence the validity of those financial statements\". This goes beyond an error being merely material. Audit teams are advised to contact the FAS team when they are considering whether a prior period adjustment is required on the basis of 'fundamental error'.",null,null,"FRS 3.63"]
[null,"(c) for prior period adjustments due to a change in accounting policy, a brief explanation of why each new accounting policy is thought more appropriate?",null,null,"FRS 18.55"]
[null,"(d) the cumulative effect of the adjustments on funds brought forward in the movements on funds section of the SOFA?",null,null,"FRS 3.29   "]
["A5.6","Has the effect of including in the SOFA any amount relating to a preceding year been disclosed?"]
["A6","ACCOUNTING POLICIES - GENERAL",null,{"$f":"IF((AND(D76<>\"no\",D78<>\"no\",D85<>\"no\",D89<>\"no\")),\"\",\"no\")","v":""}]
["A6.1","Has a statement been included in the notes to the accounts that they have been prepared in accordance with: the provisions of the Charities SORP currently in effect; applicable accounting standards; the Charities Act 2011 or other legislative requirement; and the historic cost basis of accounting except for investments and fixed assets (which are included at revalued amounts)?",null,null,"\nSORP 358\nFRS 18 58\nFReM 2.1.4"]
[null,"Note: accounting policies can be expected to describe the basis on which the financial statements have been prepared. This basis will generally be set out in the entity's Accounts Direction and relevant legislation and might refer to the accounts having been prepared in accordance with the SORP and the FReM, the accounting convention adopted; and, where appropriate, the basis of consolidation."]
["A6.2","Where, exceptionally, it is necessary to depart from the requirements of the SORP, the FReM, accounting standards or UITF abstracts or any other statutory requirement in order to meet the overriding need to give a true and fair view, have the following been disclosed:",null,{"$f":"IF((AND(D79<>\"no\",D80<>\"no\",D81<>\"no\",D82<>\"no\",D83<>\"no\",D84<>\"no\")),\"\",\"no\")","v":""},"SORP 21 and 359\nReg 8 (4) (d) and Sch 2 1 (1) (x)\nCA 2006 § 396 (5)"]
[null,"(a) a clear, unambiguous statement that there has been a departure from the requirements of the SORP, FReM, accounting standard, UITF, or legislation, and that the departure is necessary to give a true and fair view? ",null,null,"FRS 18.62 (a)"]
[null,"(b) descriptions of both the treatment adopted and how this differs from the normal SORP/UK GAAP treatment?",null,null,"SORP 359 (a)\nFRS 18.62 (b)"]
[null,"(c) a statement of why the prescribed treatment would not give a true and fair view and why the Trustees judge that the treatment adopted is more appropriate to the charitable NDPB's particular circumstances?",null,null,"SORP 359 (b)\nFRS 18.62 (c)"]
[null,"(d) a statement of how the accounts are different as a result of the departure?",null,null,"FRS 18.62 (d)"]
[null,"(e) quantification of the difference (where not self evident) or a statement of circumstances where the effect can not be reasonably quantified?",null,null,"SORP 359 (c)\nFRS 18.62 (d)"]
[null,"(f) where any branches or other related organisations have been omitted from the accounts, the reason for this?",null,null,"SORP 360"]
["A6.3","In relation to the charitable NDPB’s assessment of its ability to continue as a going concern, have the following been disclosed:",null,{"$f":"IF((AND(D86<>\"no\",D87<>\"no\",D88<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) any material uncertainties related to events or conditions that may cast significant doubt on the going concern assessment?",null,null,"FRS 18.61 (a)"]
[null,"(b) where the foreseeable future considered is less than one year, that fact?",null,null,"FRS 18.61 (b)"]
[null,"(c) where the accounts are not prepared on the going concern basis, that fact, together with the basis on which they are prepared and the reasons why the charitable NDPB is not regarded as a going concern?",null,null,"FRS 18.61 (c)"]
["A6.4","Have the following been disclosed in the notes to the financial statements:",null,{"$f":"IF((AND(D90<>\"no\",D92<>\"no\",D101<>\"no\")),\"\",\"no\")","v":""},"\nFRS 18.55 "]
[null,"(a) a description and explanation of the accounting policies chosen by the Trustees?",null,null,"SORP 356\nSORP 361"]
[null,"Note: the accounting policies should be the most appropriate in the particular circumstances of the charitable NDPB for dealing with all items which are material to the accounts.",null,null,"SORP 356\nSORP 361"]
[null,"(b) a description of significant estimation techniques, including any assumptions used in applying them?",null,null,"SORP 357\nFRS 18.55"]
[null,"Note (1): a significant estimation technique is one where the use of reasonable alternative techniques could produce a range of results that is material in value. ",null,null,"FRS 18.57"]
[null,"Note (2): depending on the materiality of the amounts concerned, significant estimation techniques could arise in the following areas: "]
[null,"(a) tangible fixed assets (e.g. useful economic lives and residual values);"]
[null,"(b) investments valued internally;"]
[null,"(c) general provisions against stock or debtors;"]
[null,"(d) finance leases and on balance sheet PFI schemes (e.g. allocation of rentals between interest, service payments and capital);"]
[null,"(e) provisions (e.g. expected value calculations, discounting). "]
[null,"This is not an exhaustive list."]
[null,"(c) where the effect of a change to an estimation technique is material, a description of the change and, where practical, the effect on the current year’s results? ",null,null,"FRS 18.55"]
[null,"Note: changes to estimation techniques should not be accounted for as prior period adjustments.",null,null,"FRS 18.54"]
["A7","SPECIFIC ACCOUNTING POLICIES ",null,{"$f":"IF((AND(D106<>\"no\",D122<>\"no\",D138<>\"no\",D158<>\"no\",D164<>\"no\",D166<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): accounting policies dealing with the following matters (A7.1 - A7.21) in particular should, where material, be adequately disclosed.",null,null,"SORP 361"]
[null,"Note (2): explanations need only be brief but they must be clear, fair and accurate.",null,null,"SORP 361"]
[null,"Incoming Resources Policy Notes",null,{"$f":"IF((AND(D107<>\"no\",D109<>\"no\")),\"\",\"no\")","v":""}]
["A7.1","Has the policy for including each type of material incoming resource been disclosed? ",null,null,"SORP 362"]
[null,"Note: the inclusion of each type of material incoming resource will normally be on a receivable basis, but see A7.2.",null,null,"SORP 362"]
["A7.2","Have further details of the policy on including the following types of incoming resource (where material) been disclosed:",null,{"$f":"IF((AND(D110<>\"no\",D111<>\"no\",D119<>\"no\",D115<>\"no\",D116<>\"no\",D117<>\"no\",D118<>\"no\",D120<>\"no\",D121<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of when a legacy is regarded as receivable?",null,null,"SORP 362 (a)"]
[null,"(b) an explanation of the policies regarding gifts and donated services and facilities, including:",null,{"$f":"IF((AND(D112<>\"no\",D113<>\"no\",D114<>\"no\")),\"\",\"no\")","v":""},"SORP 362 (b)"]
[null,"(i) the basis of recognition?"]
[null,"(ii) the circumstances in which such items are not included in the SOFA?"]
[null,"(iii) the methods of valuation?"]
[null,"(c) the basis of recognition of all grants receivable (including those for fixed assets), and how grants are analysed between the different categories of incoming resources?",null,null,"SORP 362 (c)"]
[null,"(d) a statement as to whether any incoming resources are deferred, and the basis for any deferrals of incoming resources?",null,null,"SORP 362 (d)"]
[null,"(e) the basis for including subscriptions for life membership?",null,null,"SORP 362 (e)"]
[null,"(f) whether the incoming resources from endowment funds are unrestricted or restricted?",null,null,"SORP 362 (f)"]
[null,"(g) a statement as to whether any incoming resources have been included in the SOFA net of expenditure, and the reason for this?",null,null,"SORP 362 (g)"]
[null,"(h) where incoming resources have been apportioned between categories, the method of apportionment?",null,null,"SORP 120"]
[null,"(i) any other types of material incoming resource where further details are needed?",null,null,"SORP 362"]
[null,"Resources Expended Policy Notes",null,{"$f":"IF((AND(D123<>\"no\",D124<>\"no\",D127<>\"no\",D130<>\"no\",D131<>\"no\",D135<>\"no\",D136<>\"no\",D137<>\"no\")),\"\",\"no\")","v":""}]
["A7.3","Has the policy for the recognition of liabilities, including constructive obligations, been disclosed?",null,null,"SORP 363 (a)"]
["A7.4","Where liabilities (including constructive obligations) have been included as provisions, have the following been disclosed: ",null,{"$f":"IF((AND(D125<>\"no\",D126<>\"no\")),\"\",\"no\")","v":""},"SORP 363 (a)"]
[null,"(a) the point at which the obligation is considered to become binding?"]
[null,"(b) the basis of any discount factors used in current value calculations for long term commitments? "]
["A7.5","Where grants expenditure is material to the charitable NDPB's accounts, has the policy in respect of grants been separately disclosed for the following:",null,{"$f":"IF((AND(D128<>\"no\",D129<>\"no\")),\"\",\"no\")","v":""},"SORP 363 (a)"]
[null,"(a) the point at which the obligation is considered to become binding?"]
[null,"(b) the basis of any discount factors used in current value calculations for long term commitments? "]
["A7.6","Has the policy for including items within the relevant activity categories of resources expended been disclosed?",null,null,"SORP 363 (b)"]
["A7.7","Has the policy been disclosed for including items within:",null,{"$f":"IF((AND(D132<>\"no\",D133<>\"no\",D134<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) costs of generating funds?",null,null,"SORP 363 (b) (i)"]
[null,"(b) costs of charitable activities?",null,null,"SORP 363 (b) (ii)"]
[null,"(c) governance costs?",null,null,"SORP 363 (b) (iii)"]
["A7.8","Have the methods and principles for the allocation and apportionment of all costs between the different categories of activity expenditure been disclosed?",null,null,"SORP 363 (c)"]
["A7.9","Has the underlying principle (i.e. whether the basis is staff time, staff salaries, space occupied or other) been included in the disclosure on the methods and principles for the allocation and apportionment of costs?",null,null,"SORP 363 (c)"]
["A7.10","Where the costs apportioned are material, has further clarification on the method of apportionment used been provided, including the proportions used to undertake the calculations?",null,null,"SORP 363 (c)"]
[null,"Asset Policy Notes",null,{"$f":"IF((AND(D139<>\"no\",D149<>\"no\",D150<>\"no\",D155<>\"no\",D156<>\"no\",D157<>\"no\")),\"\",\"no\")","v":""}]
["A7.11","Have the following on the policy for capitalisation of fixed assets (including assets held under finance leases) for use by the charitable NDPB been disclosed:",null,{"$f":"IF((AND(D140<>\"no\",D141<>\"no\",D142<>\"no\",D143<>\"no\",D144<>\"no\",D146<>\"no\",D147<>\"no\",D148<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) whether each class of asset is included at cost, valuation or revaluation?",null,null,"SORP 364 (a)"]
[null,"(b) the method of valuation, where applicable?",null,null,"SORP 364 (a)\nFRS 15.53"]
[null,"(c) the value below which fixed assets are not capitalised?",null,null,"SORP 364 (b)"]
[null,"(d) whether or not heritage assets are capitalised?",null,null,"SORP 364 (c)"]
[null,"(e) where heritage assets are not capitalised, the reason why, specifying the acquisition and disposal policies for such assets?",null,null,"SORP 364 (c)"]
[null,"(f) the measurement bases adopted for the inclusion of heritage assets in the accounts?",null,null,"SORP 294 (c)\nFReM 6.2.36 c)"]
[null,"(g) the rates of depreciation and the useful economic lives applying to each class of fixed asset?",null,null,"SORP 364 (d), 275\nFRS 15.100 (b)"]
[null,"(h) the methods of depreciation used?",null,null,"SORP 364 (d), 275\nFRS 15.100 (a)"]
[null,"(i) the policy with respect to impairment reviews of fixed assets?",null,null,"SORP 364 (e)"]
["A7.12","Has the policy for including investments in the accounts been disclosed? ",null,null,"SORP 365"]
["A7.13","Has the policy for including the following been disclosed:",null,{"$f":"IF((AND(D151<>\"no\",D152<>\"no\",D153<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) investments not listed on a recognised stock exchange?",null,null,"SORP 365 (a)"]
[null,"(b) investment properties?",null,null,"SORP 365 (b)"]
[null,"(c) investments in subsidiary undertakings?",null,null,"SORP 365 (c)"]
[null,"Note: investments should be included at market value, but the policy may need to be modified for the valuation of the above.",null,null,"SORP 365"]
["A7.14","Has the basis of inclusion in the SOFA of unrealised and realised gains and losses on investment been disclosed?",null,null,"SORP 366"]
["A7.15","Has the basis for inclusion of stocks and work in progress been disclosed?",null,null,"SORP 367\nSSAP 9.32"]
["A7.16","Where relevant, has the amount of unsold or unused goods and materials been disclosed?",null,null,"SORP 367"]
[null,"Funds structure policy notes",null,{"$f":"IF((AND(D159<>\"no\",D160<>\"no\",D163<>\"no\")),\"\",\"no\")","v":""}]
["A7.17","Has a brief description of the different types of fund held by the charitable NDPB been disclosed?",null,null,"SORP 368"]
["A7.18","Has the policy for the following been included in the description of the different types of fund held by the charitable NDPB:",null,{"$f":"IF((AND(D161<>\"no\",D162<>\"no\")),\"\",\"no\")","v":""},"SORP 368"]
[null,"(a) any transfers between funds?"]
[null,"(b) allocations to or from designated funds? "]
["A7.19","Has the policy for determining each designated fund been disclosed?",null,null,"SORP 369"]
[null,"Financial instruments",null,{"$f":"IF((AND(D165<>\"no\")),\"\",\"no\")","v":""}]
["A7.20","Where material in the context of the charitable NDPB's financial statements, have the accounting policies for financial instruments been disclosed in the summary of significant accounting policies?",null,null,"FRS 29.21\nFRS 18.55"]
[null,"Other policy notes",null,{"$f":"IF((AND(D167<>\"no\",D177<>\"no\",D181<>\"no\")),\"\",\"no\")","v":""}]
["A7.21","Where material, have policies for the following been included in the accounting policy notes:",null,{"$f":"IF((AND(D168<>\"no\",D169<>\"no\",D170<>\"no\",D171<>\"no\",D172<>\"no\",D173<>\"no\",D176<>\"no\",D174<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) pension costs and any pension asset or liability?",null,null,"SORP 370 (a)"]
[null,"(b) foreign exchange gains and losses?",null,null,"SORP 370 (b)"]
[null,"(c) treatment of exceptional items?",null,null,"SORP 370 (c)"]
[null,"(d) treatment of finance and operating leases?",null,null,"SORP 370 (d)"]
[null,"(e) treatment of irrecoverable VAT?",null,null,"SORP 370 (e)"]
[null,"(f) for lessees, accounting for leasing and hire purchase transactions (for operating leases, finance leases and hire purchase contracts)?",null,null,"SSAP 21.57"]
[null,"(g) for lessors, accounting for, as appropriate, operating leases and finance leases and, in detail, for finance lease income?",null,null,"SSAP 21.60 (a)"]
[null,"Note: this will only apply where the charitable NDPB is a lessor of an investment property - see IQ 10."]
[null,"(h) the treatment of potentially linked organisations, such as Friends’ charities?"]
["A7.22","Where material, have the following been included in the accounting policy notes:",null,{"$f":"IF((AND(D178<>\"no\",D179<>\"no\",D180<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) where consolidated accounts have been prepared, the method of consolidation, and which subsidiaries or associated entities have been included in and excluded from the consolidation?",null,null,"SORP 399"]
[null,"(b) the basis of translation of accounts of foreign enterprises and overseas offices, and treatment of foreign exchange differences?",null,null,"SSAP 20.59 "]
[null,"(c) what is included as liquid resources in the Cash Flow Statement?",null,null,"FRS 1.2 and 1.26"]
["A7.23","Have the accounting policies been applied consistently within the same accounts and from one financial year to another?",null,null,"SI 2008/410 para 12"]

{"sheet":"Section B","index":5,"n_rows":249,"n_cols":11,"rows_kept":249,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION B: TRUSTEES’ ANNUAL REPORT, REMUNERATION REPORT, ACCOUNTING OFFICER'S RESPONSIBILITIES, STATEMENT ON INTERNAL CONTROL",null,{"$f":"IF((AND(D5<>\"no\",D188<>\"no\",D234<>\"no\",D241<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"Note (1): the FReM states that charitable NDPBs should follow the requirements of the SORP and regulations made under charities legislation, but also requires charitable NDPBs to follow the principles set out in the FReM, including providing additional disclosures where the FReM requirements go beyond those required by the SORP or other charities legislation. Thus in accordance with charities legislation and the SORP, charitable NDPBs should prepare a Trustees’ Annual Report. But this should also take account of all the disclosures required for an annual report as set out in the FReM section 5.2, where these go beyond, but are not inconsistent with, the disclosures required by the SORP and other charities legislation. The SORP clearly sets out that neither legal requirements nor the SORP itself limit the inclusion of other information within the Trustees' Annual Report or as additional information accompanying the accounts (such as, for example, a remuneration report). ",null,null,"FReM 5.2.1\nSORP 38",null,null,null,null,null,"n/a"]
[null,"Note (2): this guide alone should not be used as a template for determining the content of the Trustees' Annual Report - source material should also be consulted."]
["B1","TRUSTEES' ANNUAL REPORT",null,{"$f":"IF((AND(D8<>\"no\",D10<>\"no\",D28<>\"no\",D53<>\"no\",D69<>\"no\",D96<>\"no\",D126<>\"no\",D139<>\"no\",D145<>\"no\",D177<>\"no\",D181<>\"no\",D154<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): the FReM requires as part of the annual report a Management Commentary, which should disclose the matters required to be disclosed in the business review under section 417 of the Companies Act 2006, taking into consideration the recommendations outlined in the ASB's Reporting Statement Operating and Financial Review (RS), as interpreted by the FReM. However, a separately identifiable section of the Trustees' Annual Report labelled \"Management Commentary\" is not required.",null,null,"FReM 5.2.8 - 11\nCA 2006 §417 (1)"]
[null,"Note (2): the structure of this section of the guide follows that of the SORP, with the requirements arising from other charities legislation, the FReM, the Companies Act and the Reporting Statement included within the relevant sections or appended to the SORP requirements as appropriate. Where the additional requirements are covered by SORP requirements, the SORP requirement is given, expanded and cross-referenced as appropriate."]
[null,"Financial year",null,{"$f":"IF((AND(D9<>\"no\")),\"\",\"no\")","v":""}]
["B1.1","Has the financial year to which the Trustees' Annual Report relates been specified?",null,null,"Reg 40 (2) (a)"]
[null,"Reference and Administrative Details of the charitable NDPB, its Trustees and Advisers",null,{"$f":"IF((AND(D11<>\"no\")),\"\",\"no\")","v":""}]
["B1.2","Has the following information about the charitable NDPB, its trustees and advisers been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D12:D27,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) the name of the charitable NDPB, the name by which it is registered and any other names by which it is known?",null,null,"SORP 41 (a)\nReg 40 (3) (a)"]
[null,"(b) the charity registration number, and company registration number where applicable?",null,null,"SORP 41 (b) \nReg 40 (3) (b)"]
[null,"(c) the address of the principal office of the charitable NDPB, and of the registered office where it is a company?",null,null,"SORP 41 (c)\nReg 40 (3) (c)"]
[null,"(d) any additional information required by law to be reported, or in order for the accounts to comply with current statutory requirements, or by the requirements of the charitable NDPB’s governing document (to the extent that these exceed statutory requirements)?",null,null,"SORP 23"]
[null,"(e) confirmation that the accounts comply with:",null,{"$f":"IF(COUNTIF(D17:D19,\"no\"),\"no\",\"\")","v":""},"SORP 23"]
[null,"(i) statutory requirements?"]
[null,"(ii) the governing document?"]
[null,"(iii) the SORP?"]
[null,"(f) the names of all of those who were Trustees on the date the report was approved, and of any others who were Trustees in the financial year in question? ",null,null,"SORP 41 (d) and (e)\nReg 40 (3) (d), (e), (f) and (g)"]
[null,"Note: where the charitable NDPB has more than 50 trustees, the names of at least 50 trustees, including any trustee who is also an officer of the charitable NDPB, should be included. ",null,null,"Reg 40 (5)"]
[null,"(g) where any of the Trustees are a body corporate, the names of the directors of the body corporate on the date the report was approved?",null,null,"SORP 41 (d)\nReg 40 (3) (d)"]
[null,"Note: \"trustees\" covers both the Charitable NDPB's trustees, and trustees for the charitable NDPB. Refer to SORP GL 7 and GL 59 for definition of these terms.",null,null,"SORP 41 (d)"]
[null,"(h) the name of any Chief Executive Officer or other senior staff member(s) to whom day to day management of the charitable NDPB is delegated by the Trustees?",null,null,"SORP 41 (f)\nFReM 5.2.6 c) and d)"]
[null,"(i) the names and addresses of other relevant organisations including those acting as auditors or reporting accountants, bankers, investment advisors and solicitors?",null,null,"SORP 41 (g)"]
[null,"(j) where, because the disclosure of the names of any Trustees, senior staff members or persons with power of appointment, or of the charitable NDPB's principal address could lead to those people being placed in personal danger, the Trustees have dispensed with these disclosures (provided that the Charity Commission or other relevant authority has given the Trustees the authority to do so), the reasons for such non-disclosure?",null,null,"SORP 42\nReg 40 (5) (a) and (b)"]
[null,"Note: the disclosure of the reasons for non-disclosure is not mandatory, but recommended.",null,null,"SORP 42"]
[null,"Structure, Governance and Management",null,{"$f":"IF((AND(D29<>\"no\",D47<>\"no\")),\"\",\"no\")","v":""}]
["B1.3","Has the following information been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D30:D46,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) the nature of the governing document, the date where known, and the constitution of the charitable NDPB?",null,null,"SORP 44 (a)\nReg 40 (3) (h)"]
[null,"(b) a brief history of the charitable NDPB and its statutory (or equivalent) background?",null,null,"FReM 5.2.12 h)"]
[null,"(c) the methods adopted for the recruitment and appointment of new Trustees, and details of any constitutional provisions relating to appointments (e.g. election to post)? ",null,null,"SORP 44 (b)\nReg 40 (3) (i)"]
[null,"(d) where any other person or body is entitled to appoint one or more of the Trustees, an explanation of this and the name of that person or body?",null,null,"SORP 44 (b)\nReg 40 (3) (i)"]
[null,"(e) the policies and procedures adopted for the induction and training of Trustees?",null,null,"SORP 44 (c)\nReg 40 (3) (j)"]
[null,"(f) a description of the organisational structure and how decisions are made (e.g. the types of decisions taken by the Trustees and the types delegated to staff)?",null,null,"SORP 44 (d)\nReg 40 (3) (k)"]
[null,"(g) an explanation of the relationship of the charitable NDPB with any wider network (e.g. charities affiliated within an umbrella group) and any impact this has on the charitable NDPB's operating policies?",null,null,"SORP 44 (e)"]
[null,"(h) the relationships between the charitable NDPB and related parties, including its subsidiaries and with any other charities and organisations with which it co-operates in the pursuit of its charitable objectives?",null,null,"SORP 44 (f)"]
[null,"(i) details of company directorships and other significant interests held by Trustees which may conflict with their management responsibilities? ",null,null,"FReM 5.2.12 k)"]
[null,"Note: where a Register of Interests that is open to the public is maintained, disclosure may be limited to how access to the information in that Register may be obtained.",null,null,"FReM 5.2.12 k)"]
[null,"(j) where an individual political donation, or political expenditure, or such donations and expenditure in aggregate, has exceeded £2000 (including any such donations or expenditure made or incurred by the charitable NDPB's subsidiaries), the names of the recipients, the total amount(s) donated, and the total amount of political expenditure?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 3 "]
[null,"(k) the total amount of any contributions made to a non-EU political party (including any contributions made by the charitable NDPB's subsidiaries)?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 4"]
[null,"(l) a statement giving details of charitable donations where they are in excess of £2000 in aggregate?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 5"]
[null,"(m) a statement confirming that the major risks to which the charitable NDPB is exposed, as identified by the Trustees, have been reviewed and systems or procedures have been established to manage those risks? ",null,null,"SORP 45\nReg 40 (2) (b) (ii) (ee)"]
[null,"Note: charitable NDPBs should produce a Governance Statement in line with the provisions of FReM 5.3.3. The Governance Statement goes beyond the requirements of SORP para 45. See B4 for further details of the requirements for the Governance Statement. ",null,null,"FReM 5.3.3"]
[null,"(n) sickness absence data?",null,null,"FReM 5.2.12 m)"]
[null,"(o) personal data related incidents?",null,null,"FReM 5.2.12 o)"]
["B1.4","Have the following statements been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D48:D52,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) that the Trustees have complied with the duty in section 11 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission been included in the Trustees' Annual Report?",null,null,"Reg 40 (2) (c) (ii)"]
[null,"(b) where the entity is a Public Sector Information Holder, that the charitable NDPB has complied with the cost allocation and charging requirements set out in HM Treasury and Office of Public Sector Information guidance?",null,null,"FReM 5.2.12 n)"]
[null,"Note: the Treasury Officer of Accounts team should be consulted where the charitable NDPB seeks an exemption from these FReM requirements on the grounds of commercial sensitivity.",null,null,"FReM 5.2.12 n)"]
[null,"Note (2): this statement is also required in respect of the disclosure of fees and charges information required by FReM 5.4.29. The entity and the auditor should consider how best to meet these requirements and determine the most appropriate disclosure of the statement. Depending on the materiality of this information, we do not think that duplication of this statement in the annual report and accounts is helpful.",null,null,"FReM 5.2.12 n), 5.4.29 and 5.4.30"]
[null,"(c) that the accounts have been prepared under a direction, including who issued that direction and the legislation under which the direction was issued?",null,null,"FReM 5.2.12 g)"]
[null,"Objectives and Activities",null,{"$f":"IF(COUNTIF(D54:D67,\"no\"),\"no\",\"\")","v":""}]
["B1.5","Has the following information been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D55:D68,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) a summary of the objects of the charitable NDPB as set out in its governing document?",null,null,"SORP 47 (a)"]
[null,"(b) an explanation of the charitable NDPB's aims including the changes or differences it seeks to make through its activities?",null,null,"SORP 47 (b)\nReg 40 (2) (b) (ii) (aa)"]
[null,"(c) the legislative, regulatory, operational and external environment in which the charitable NDPB operates?",null,null,"CA 2006 § 417 (3) (a)\nRS paras 22, 27 (a) and 30-32"]
[null,"(d) an indication of the existence of branches of the charitable NDPB outside the UK?",null,null,"SI 2008/410 Sch 7 - (7)(1)(d)"]
[null,"Note: the term \"branches\" here does not have the same meaning as in the SORP (GL 4 - see A4.1). For the definition of these branches, the legislation refers ultimately to the Eleventh Company Law Directive (89/666/EEC), though this does not in fact contain such a definition. It is highly unlikely that a charitable NDPB covered by this guide has branches outside the UK, but where this is, or may be, the case, please consult the NAO Financial Audit Support Team.",null,null,"Co Act 2006 § 1046(3)"]
[null,"(e) an explanation of the charitable NDPB's main objectives for the year?",null,null,"SORP 47 (c)\nReg 40 (2) (b) (ii) (aa)\nCA 2006 § 417 (3) (a)\nRS paras 22, 27 (a) and 36-37"]
[null,"(f) an explanation of the charitable NDPB's strategies for achieving its stated objectives?",null,null,"SORP 47 (d)\nReg 40 (2) (b) (ii) (aa)\nCA 2006 § 417 (3) (a)\nRS paras 22, 27 (a) and 36-37"]
[null,"(g) details of the significant activities (including main programmes, projects, or services provided) that contribute to the achievement of the stated objectives, focusing on those activities that the Trustees consider to be significant in the circumstances of the charitable NDPB as a whole?",null,null,"SORP 47 (e)\nSORP 48\nReg 40 (2) (b) (ii) (aa)\nCA 2006 § 417 (3) (a)\nRS paras 22, 27 (a) and 30-32"]
[null,"Note: the details of activities should, as a minimum, explain the objectives, activities, projects or services identified within the analysis note accompanying charitable activities in the SOFA.",null,null,"SORP 48, 191 - 194"]
[null,"(h) where the charitable NDPB conducts a material part of its activities through grant making, a statement setting out its grant making policy?",null,null,"SORP 49"]
[null,"(i) where social or programme related investment activities are material in the context of charitable activities undertaken, an explanation of the policies adopted in making such investments?",null,null,"SORP 50"]
[null,"(j) an indication of research and development activities?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 7 (1) (c)"]
[null,"(k) where the charitable NDPB makes significant use of volunteers in the course of undertaking its charitable or income generating activities, an explanation of their role and contribution?",null,null,"SORP 51\nReg 40 (2) (b) (ii) (cc)"]
[null,"Note: while measurement issues, including attributing an economic value to such unpaid voluntary contributions, prevent the inclusion of such contributions within the SOFA, it is nevertheless important for readers to be provided with sufficient information to understand the role and contribution of volunteers. Such information may, for example, explain the activities that volunteers help provide, quantify the contribution in terms of hours or staff equivalents, and may present an indicative value of this contribution.",null,null,"SORP 51"]
[null,"Achievements and Performance",null,{"$f":"IF(COUNTIF(D70:D95,\"no\"),\"no\",\"\")","v":""}]
["B1.6","Has the following information been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D71:D73,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) a review of charitable activities undertaken that explains the performance achieved against objectives set?",null,null,"SORP 53 (a)\nReg 40 (2) (b) (ii) (bb)"]
[null,"(b) an analysis using financial key performance indicators?",null,null,"SORP 53 (a)\nCA 2006 § 417 (6) (a)\nRS paras 3, and 38-40"]
[null,"(c) where appropriate, analysis using other key performance indicators, including information relating to environmental matters and employee matters?",null,null,"SORP 53 (a)\nCA 2006 § 417 (6) (b)\nRS paras 3, 38-40 and 41-42"]
["B1.7","For each key performance indicator disclosed, has the following information been disclosed:",null,{"$f":"IF(COUNTIF(D75:D82,\"no\"),\"no\",\"\")","v":""},"RS 76 "]
[null,"(a) information to allow stakeholders to understand each key performance indicator?",null,null,"RS para 75"]
[null,"(b) the definition of the key performance indicator and its calculation method?",null,null,"RS para 76"]
[null,"(c) the purpose of the key performance indicator?",null,null,"RS para 76"]
[null,"(d) the source of underlying data, and where relevant, an explanation of any assumptions?",null,null,"RS para 76"]
[null,"(e) quantification or commentary on future targets?",null,null,"RS paras 76 and 77"]
[null,"(f) where information from the financial statements has been adjusted, the fact that this has been done and a reconciliation of the amounts?",null,null,"RS para 76"]
[null,"(g) where available, corresponding amounts for the previous financial year?",null,null,"RS para 76"]
[null,"(h) any changes to key performance indicators and the calculation method used compared to previous financial years?",null,null,"RS para 76"]
["B1.8","For each quantified measure, other than a key performance indicator, disclosed, has the following information been disclosed:",null,{"$f":"IF(COUNTIF(D84:D85,\"no\"),\"no\",\"\")","v":""},"RS 78"]
[null,"(a) the definition of the measure and its calculation method?"]
[null,"(b where available, the corresponding amount for the previous financial year?"]
[null,"Note (1): in reporting on KPIs, central government entities other than departments should report progress against those targets agreed with the Minister and normally promulgated by means of a parliamentary question.",null,null,"FReM 5.2.11"]
[null,"Note (2): in disclosing information relating to the achievement of financial targets based on a return on capital employed, reporting entities should use the definitions of “return” and “capital employed” as agreed in their Treasury Minute or other document rather than those given in RS IG example 1.",null,null,"FReM 5.2.11"]
["B1.9","Has the following information been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D89:D90,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) where material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set, commenting on any material expenditure for future income generation and explaining the effect on the current period's fundraising return and anticipated income generation in future periods?",null,null,"SORP 53 (b)"]
[null,"(b) where the charitable NDPB holds extensive estates:",null,{"$f":"IF(COUNTIF(D91:D95,\"no\"),\"no\",\"\")","v":""}]
[null,"(i) its estate management strategies?",null,null,"FReM 6.2.7 g)"]
[null,"(ii) the indicative alternative use values provided by the valuer as part of the routine valuation work?",null,null,"FReM 6.2.7 g)"]
[null,"(iii) what the indicative alternative use values mean in terms of its estate management policy?",null,null,"FReM 6.2.7 g)"]
["B1.10","Has a commentary on those factors within and outside the charitable NDPB's control which are relevant to the achievement of its objectives been provided?",null,null,"SORP 53 (d)"]
[null,"Note: these factors might include relationships with employees, users, beneficiaries, funders and the charitable NDPB's position in the wider community.",null,null,"SORP 53 (d)"]
[null,"Financial Review",null,{"$f":"IF(COUNTIF(D97:D125,\"no\"),\"no\",\"\")","v":""}]
["B1.11","Has the following information been disclosed in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D98:D102,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) a review of the financial performance and position of the charitable NDPB and its subsidiaries, and of the main trends and factors underlying that performance and position?",null,null,"SORP 55\nCA 2006 § 417 (4) (a) and (b)\nRS paras 27 (b) and (d), 43-46, and 60-74"]
[null,"Note: the analysis of the charitable NDPB's financial position should be based on the financial statements and comment on current events that have had an impact on the charitable NDPB during the year under review. Where appropriate, this analysis should also describe the capital structure, treasury policies and objectives, cash flows and liquidity of the charitable NDPB.",null,null,"RS 60-74"]
[null,"(b) a statement of the principal financial management policies adopted in the year?",null,null,"SORP 55\nRS paras 27 (c) and 50-51"]
[null,"(c) in relation to financial instruments, an indication of the financial risk management objectives and policies of the charitable NDPB, and  the exposure to price risk, credit risk, liquidity risk and cash flow risk (except where this information is not material)?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 6"]
[null,"(d) an explanation of the charitable NDPB's policy on reserves, or a statement that no such policy has been adopted?",null,null,"SORP 55 (a)\nReg 40 (3) (p)"]
["B1.12","Has the following information been included in the explanation of the charitable NDPB's policy on reserves:",null,{"$f":"IF(COUNTIF(D104:D107,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) the level of reserves held?",null,null,"SORP 55 (a)\nReg 40 (3) (p)"]
[null,"(b) why reserves are held?",null,null,"SORP 55 (a)"]
[null,"(c) where material funds have been designated, the amount and purpose of the designations and, where set aside for future expenditure, the likely timing of that expenditure?",null,null,"SORP 55 (a)"]
[null,"(d) details of the amount and purpose of any material commitments and planned expenditure not provided for in the balance sheet which have been deducted from the assets in the unrestricted fund of the charity in calculating the amount of reserves?",null,null,"Reg 40 (3) (p)"]
["B1.13","Has an explanation of the following been provided:",null,{"$f":"IF(COUNTIF(D109:D112,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) the principal funding sources, including details of the principal sources of income, and how expenditure in the year under review has supported the key objectives of the charitable NDPB?",null,null,"SORP 55 (c)\nReg 40 (2) (b) (ii) (dd)\nRS paras 27 (c) and 50-51"]
[null,"(b) where material investments are held, details of the investment performance achieved against the investment objectives set?",null,null,"SORP 53 (c)"]
[null,"(c) where material investments are held, the investment policy and objectives, including the extent to which social, environmental or ethical considerations are taken into account?",null,null,"SORP 55 (d)\nReg 40 (3) (o) "]
[null,"(d) where any fund is materially in deficit, the circumstances giving rise to the deficit, and the steps being taken to eliminate the deficit?",null,null,"SORP 55 (b)\nReg 40 (2) (c) (i)"]
["B1.14","Has an explanation of the adoption of the going concern basis where this might be called into doubt been provided?",null,null,"FReM 5.2.12 i)"]
[null,"Note: an example is where there are significant net liabilities that will be financed from resources voted by Parliament (e.g. grant-in-aid) in the future.",null,null,"FReM 5.2.12 i)"]
["B1.15","Has an indication of how pension liabilities are treated and a reference to the statements of the relevant pension scheme been provided?",null,null,"FReM 5.2.12 j)"]
[null,"Note: a cross-reference to the accounting policy note in the accounts and the remuneration report will normally be sufficient.",null,null,"FReM 5.2.12 j)"]
["B1.16","Has the amount of any significant difference between the amount included in respect of land in the balance sheet and its market value at the end of the financial year been disclosed?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 2"]
[null,"Note: \"land\" includes building and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land.",null,null,"Interpretation Act 1978 Sch 1"]
["B1.17","Has the following information been disclosed in the annual report"]
[null,"(a) a statement on the entity's policy, in respect of the following financial year, in respect of any code or standard on payment practice, including its name and how to obtain copies?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (a)"]
[null,"(b) a statement on the entity's policy, in respect of the following financial year, on agreeing, and abiding by terms of settlement with its suppliers?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (b)"]
[null,"(c) where an entity adopts a different policy or policies in respect of some suppliers, a statement on that policy or policies, identifying the suppliers or classes of suppliers to which the different policies apply?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (c)"]
[null,"(d) a statement of the proportion that is the aggregate amount owed to trade creditors at the year end compared with the aggregate amount invoiced by suppliers during year, expressed as a number of days in the same proportion to the total number of days in the financial year?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (3)"]
["B1.18","Where appropriate, have references to, and additional explanations of, amounts included in the charitable NDPB's financial statements been included? ",null,null,"CA 2006 § 417 (8)\nRS paras 13 -15"]
["B1.19","Has useful financial and non-financial information about the charitable NDPB and its performance that is not reported in financial statements but which, in the judgment of the Trustees, might be relevant to the evaluation of past results and assessment of future prospects, been provided?",null,null,"RS para 14"]
[null,"Plans for Future Periods",null,{"$f":"IF(COUNTIF(D127:D138,\"no\"),\"no\",\"\")","v":""}]
["B1.20","Has an explanation of the charitable NDPB's plans for the future, including key aims and key objectives it has set for future periods, together with the details of any activities planned to achieve them been disclosed?",null,null,"SORP 57\nReg 40 (3) (q)"]
["B1.21","Has information on the development, performance, and position of the charitable NDPB in the future, and the main trends and factors likely to affect future development, performance and position been disclosed?",null,null,"CA 2006 § 417 (5) (a)\nRS paras 27 (b) and (d), 47-49 and 8-10 "]
[null,"Note: the analysis of the charitable NDPB's financial position should be based on the financial statements and comment on future events that are likely to affect the financial position going forward. Where appropriate, this analysis should also describe the capital structure, treasury policies and objectives, cash flows and liquidity of the charitable NDPB.",null,null,"RS 60-74"]
["B1.22","Has the following information been disclosed:",null,{"$f":"IF(COUNTIF(D131:D133,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) a description of the principal risks and uncertainties facing the charitable NDPB?",null,null,"CA 2006 § 417 (3) (b)\nRS paras 27 (c) and 52-56"]
[null,"(b) the charitable NDPB's policy for managing the principal risks? ",null,null,"RS para 55"]
[null,"Note: risks may include strategic, operational, financial and external risks. See also B1.2 (j).",null,null,"RS para 53"]
["B1.23","Has information on the impact on future performance of significant events after the balance sheet date been disclosed?",null,null,"RS para 11"]
["B1.24","Has a discussion of predictive comments, both positive and negative, made in previous Trustees' Annual Reports, whether or not these have been borne out by events, been included?",null,null,"RS para 12"]
["B1.25","Have the key relationships with stakeholders that might affect the charitable NDPB's performance and long-term position, including, where necessary to meet this requirement, information on persons with whom the charitable NDPB has contractual or other arrangements which are essential to its business, been disclosed?",null,null,"CA 2006 § 417 (5) (c)\nRS paras 27 (c), 28 (d), and 57-58 "]
[null,"Note: such information about a person need not be disclosed where the disclosure would, in the opinion of senior management, be seriously prejudicial to that person and contrary to the public interest.",null,null,"CA 2006 § 417 (11) "]
["B1.26","Where appropriate, has a description of distributions (e.g. dividend returns) to and contributions from stakeholders been included?",null,null,"CA 2006 § 416 (3)\nRS paras 28 (e) and 59"]
[null,"Funds Held as Custodian Trustee on Behalf of Others",null,{"$f":"IF((AND(D140<>\"no\")),\"\",\"no\")","v":""}]
["B1.27","Where the charitable NDPB is, or its Trustees are, acting as custodian trustees, has the following information been disclosed:",null,{"$f":"IF(COUNTIF(D141:D144,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) a description of the assets held in this capacity?",null,null,"SORP 59 (a)\nReg 40 (3) (r)"]
[null,"(b) the name and objects of the charity on whose behalf the assets are held and how this activity falls within the charitable NDPB's own objects?",null,null,"SORP 59 (b)\nReg 40 (3) (r)"]
[null,"(c) the arrangements for safe custody and segregation of such assets from the charitable NDPB’s own assets?",null,null,"SORP 59 (c)\nReg 40 (3) (r)"]
[null,"Note: funds held as custodian should not be included in the balance sheet but disclosed in a note to the accounts.",null,null,"SORP 33"]
[null,"Employees, environmental matters, and social and community issues",null,{"$f":"IF((AND(D146<>\"no\")),\"\",\"no\")","v":""}]
["B1.27","Has the following information been included in the Trustees' Annual Report:",null,{"$f":"IF(COUNTIF(D147:D148,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) information about the charitable NDPB's employees, its policies on employee matters and the effectiveness of those policies?",null,null,"CA 2006 § 417 (5) (b) (ii)\nRS paras 28 (b) and 29"]
[null,"(b) where the charitable NDPB has more than 250 employees:",null,{"$f":"IF(COUNTIF(D149:D153,\"no\"),\"no\",\"\")","v":""}]
[null,"(i) where the entity has more than 250 employees, the policy in respect of the employment, training, career development and promotion of disabled persons?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 10"]
[null,"(ii) where the entity has more than 250 employees, the action taken to maintain or develop arrangements for providing information to, and consulting with, employees, encouraging employee involvement in the entity's performance, and achieving employee awareness of the financial and economic factors affecting the entity?"]
[null,"(c) information about environmental matters, including the impact of the charitable NDPB's business on the environment, its policies, and the effectiveness of those policies?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 11"]
[null,"(d) information about social and community issues, including the charitable NDPB's policies on such issues and the effectiveness of those policies?",null,null,"FReM 5.2.8 d)\nCA 2006 § 417 (5) (b) (iii)\nRS paras 28 (c) and 29"]
[null,"(e) where the Trustees' Annual Report does not contain the information required by CA 2006 § 417 (5) (b) (i), (ii) and (iii) and (c) (B1.27 (c), (a), (d) and B1.24 respectively), a statement of which information is not contained?",null,null,"CA 2006 § 417 (5) (c)"]
[null,"Sustainability Reporting",null,{"$f":"IF(D155=\"no\",\"no\",\"\")","v":""}]
["B1.28","Have the following Disclosures been made in respect of Sustainability reporting?",null,{"$f":"IF(COUNTIF(D156:D176,\"no\"),\"no\",\"\")","v":""}]
[null,"Note (1): Entities falling within the scope of reporting under the Greening Government commitments (i.e. departments, Non-Ministerial departments, agencies and NDPBs) and which are not exempted by de minimis limit or other exemption under Greening Government (or other successor policy), produce a sustainability report to be included within the Management Commentary, reporting performance against sustainability targets for greenhouse gas emissions, waste minimisation and management and the use of finite resources and their related expenditure .",null,null,"FReM 5.2.9"]
[null,"Note (2): Spending bodies accountable to the Northern Ireland Assembly will report on sustainability within the framework established by the Northern Ireland Executive’s Programme for Government. Relevant guidance will be issued by the Northern Ireland Executive. Spending bodies accountable to the Scottish Parliament will report on sustainability within the framework established by the Scottish Government and in accordance with guidance issued by the Scottish Government. Spending bodies accountable to the Welsh Assembly Government will prepare a sustainability report within the Management Commentary based upon targets outlined by the Welsh Assembly Government. The Welsh Assembly Government will issue relevant guidance.",null,null,"FReM 5.2.10"]
[null,"Where the entity falls within the scope of reporting under the Greening Government commitments (as outlined above), have they produced a sustainability report to be included within the Management Commentary?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"Is the report, in line with the requirements set out in  illustrative reporting model, found in the Sustainability and Environmental section of the FReM website (www.financial-reporting.gov.uk), and as a minimum included the following disclosures:",null,{"$f":"IF((AND(D160<>\"no\",D166<>\"no\",D171<>\"no\")),\"\",\"no\")","v":""},"HMT (sustainability_reporting_guidance)"]
[null,"(a) Non-financial sustainability data on their:",null,{"$f":"IF((AND(D161<>\"no\",D163<>\"no\",D164<>\"no\",D165<>\"no\")),\"\",\"no\")","v":""},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Carbon emissions split between scope 1 , scope 2  and scope 3 business travel)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"Note: Scope 1 refers to emissions from sources owned by the organisation such as boilers, air conditioning units or vehicles. Scope 2 is for emissions consumed by the entity but supplied by another party such as electricity. Scope 3 is all other emissions, however the disclosure requirements are limited to emissions relating to official business travel directly paid for by the organisation (not recharged by a contractor).",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) waste (categorised by total waste, waste sent to landfill, waste recycled/ reused and waste incinerated/ energy from waste)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) Water consumption? ",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) use of other finite resources (where their use is material)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(b) Has the organisation disclosed financial sustainability data on their:",null,{"$f":"IF((AND(D167<>\"no\",D168<>\"no\",D169<>\"no\",D170<>\"no\")),\"\",\"no\")","v":""},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Gross expenditure on the purchase of energy, the CRC Scheme, accredited offset purchase, official business travel and reported areas of energy use? ",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) waste (categorised by total waste, waste sent to landfill, waste recycled/ reused and waste incinerated/ energy from waste)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iii) expenditure on water?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) use of other finite resources where their use is material (for example paper or metal aggregates) ?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(c) commentary on their:",null,{"$f":"IF((AND(D172<>\"no\",D173<>\"no\",D174<>\"no\",D175<>\"no\",D176<>\"no\")),\"\",\"no\")","v":""},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Biodiversity action planning (for those organisations that are subject to the Government's Greening Government Commitments)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) progress in achieving more sustainable procurement method?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iii) performance for the reported year in terms of key performance indicators and the direct and indirect impacts of their operations?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) Overall strategy for sustainability and forward plans?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(v) use of other finite resources where their use is material (for example paper or metal aggregates) ?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"Other matters",null,{"$f":"IF(COUNTIF(D178:D180,\"no\"),\"no\",\"\")","v":""}]
["B1.29","Where amounts from the financial statements have been adjusted for inclusion in the Trustees' Annual Report, has the fact that this has been done and a reconciliation of the amounts been disclosed?",null,null,"RS para 15"]
["B1.30","Have all other matters considered by the Trustees to be relevant been disclosed?",null,null,"RS para 28 (f)"]
[null,"Note: neither CA nor the RS requires disclosure of information about impending developments or matters in the course of negotiation where the disclosure would, in the opinion of the Trustees, be seriously prejudicial to the interests of the charitable NDPB.",null,null,"CA 2006 § 417 (10)\nRS para 79"]
[null,"Auditors' disclosure statement and remuneration",null,{"$f":"IF(COUNTIF(D182:D187,\"no\"),\"no\",\"\")","v":""}]
["B1.31","Has a statement on disclosure of relevant audit information to the charitable NDPB's auditors been included in the Trustees' Annual Report?  ",null,null,"CA 2006 § 418 (2) \n[CA 2006 § 234ZA]"]
[null,"Note: to comply with CA 2006 section 418, the annual report must contain a statement to the effect that: \n(a) so far as the AO (or equivalent) is aware, there is no relevant audit information of which the charitable NDPB's auditors are unaware; and\n(b) the AO (or equivalent) has taken all the steps that s/he ought to have taken to make him/herself aware of any relevant audit information and to establish that the charitable NDPB's auditors are aware of that information. “Relevant audit information” means information needed by the entity's auditor in connection with preparing the audit report.",null,null,"CA 2006 § 418 (2) and (3) "]
["B1.32","Has information regarding the disclosure of the remuneration paid to the auditors for any non-audit work undertaken by the auditors as required by Regulations made under Section 494 of the Companies Act 2006 been disclosed?",null,null,"FReM 5.2.12 l)"]
[null,"Note (1): Section 494 provides for the disclosure of the nature of any services provided for an entity by its auditor (as auditor or otherwise) or their associates; the remuneration received or receivable for these services; the nature of any benefits in kind and their estimated money value; and for these disclosures to be made by any class or description as specified in the regulations. This came into force under SI 2007/3495 (though the regulations do not contain any specific requirements), but strictly only applies to auditors appointed for financial years beginning on or after 6 April 2008 (i.e. to 2009-10 accounts). For 2008-09 accounts, sections 390A and 390B of the 1985 Act continue to apply, and require similar disclosures. ",null,null,"CA 2006 § 494\nSI 2007/3495 Sch 4 para 11"]
[null,"Note (2): non-audit work has been interpreted as including those services over which the entity has discretion over who to appoint. Thus, it would not include other statutory activities not related to the audit of the entity's financial statements (for example value for money reports or PSA validation exercises)."]
[null,"Note (3): the regulations in SI 2008/489 specify disclosure in the notes to the financial statements, although the FReM requirement relates to the Management Commentary. The audit fee should be disclosed in accordance with FReM 5.4.36. The entity and the auditor should consider how best to meet these requirements without unnecessary duplication. ",null,null,"FReM 5.2.12 l) and 5.4.36\nSI 2008/489 Regulation 5 "]
["B2","REMUNERATION REPORT",null,{"$f":"IF((AND(D191<>\"no\",D198<>\"no\",D203<>\"no\",D215<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): section 420 of the Companies Act 2006 requires the preparation of a remuneration report containing certain information about directors’ remuneration in accordance with the requirements of section 421 as provided by Statutory Instrument 2008 No. 410 (SI 2008/410) Schedule 8. SI 2008/410 identifies some information as subject to audit, which will be referred to in the audit opinion. Reporting entities covered by the requirements of the FReM should include information under the headings in SI 2008/410 to the extent that they are relevant.",null,null,"FReM 5.2.18 and 5.2.19\nCA §§ 420 and 421"]
[null,"Note (2): references in the legislation to ‘directors’ are interpreted in FReM 5.2.6 (see A1.3 (a) - (d) and Note).  ",null,null,"FReM 5.2.17"]
["B2.1","Has the following information been included in the remuneration report:",null,{"$f":"IF(COUNTIF(D192:D197,\"no\"),\"no\",\"\")","v":""}]
[null,"(a) the policy on the remuneration of senior managers for current and future years? ",null,null,"FReM 5.2.20 a)\nSI 2008/410 Sch 8 para 3 (1)"]
[null,"Note:  in most cases it will be sufficient to refer to the work and recommendations of the Senior Salaries Review Body in the statement of policy on the remuneration of directors for the current and future years",null,null,"FReM 5.2.20 a)"]
[null,"(b) details of the membership of the remuneration committee?",null,null,"SI 2008/410 Sch 8 para 2"]
[null,"(c) the methods used to assess whether performance conditions were met, why they were chosen, and if relevant, why they involved comparison with outside organisations?",null,null,"SI 2008/410 Sch 8 para 3 (2)"]
[null,"(d) the relative importance of the proportion of remuneration which is (or is not) subject to performance conditions?",null,null,"SI 2008/410 Sch 8 para 3 (3)"]
[null,"(e) a summary and explanation of policy on duration of contracts, and notice periods and termination payments?",null,null,"SI 2008/410 Sch 8 para 3 (4)"]
[null,"(f) details of the service contract for each senior manager who has served during the year including:",null,{"$f":"IF(COUNTIF(D199:D202,\"no\"),\"no\",\"\")","v":""}]
[null,"(i) date of the contract, the unexpired term, and details of the notice period?",null,null,"SI 2008/410 Sch 8 para 6 (1) (a)"]
[null,"(ii) provision for compensation for early termination?",null,null,"SI 2008/410 Sch 8 para 6 (1) (b)"]
[null,"(iii) other details sufficient to determine the entity’s liability in the event of early termination?",null,null,"SI 2008/410 Sch 8 para 6 (1) (c)"]
[null,"(g) any significant awards in respect of early termination made to past senior managers?",null,null,"SI 2008/410 Sch 8 para 6 (2) and para 15"]
["B2.2","Has the following information been disclosed in the remuneration report:",null,{"$f":"IF((AND(D204<>\"no\",D215<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) salaries for each (named) senior manager who served during the year in tabular form, including:",null,{"$f":"IF(COUNTIF(D205:D210,\"no\"),\"no\",\"\")","v":""},"SI 2008/410 Sch 8 para 7 (4)"]
[null,"(i) salaries (in bands of £5,000 for officials and actual amounts for ministers)?",null,null,"FReM 5.2.20 b)\nSI 2008/410 Sch 8 para 7 (1) (a) - (c)"]
[null,"Note: Salary and allowances covers both pensionable and non-pensionable amounts and includes, but may not necessarily be confined to: gross salaries; overtime; reserved rights to London Weighting or London allowances, recruitment and retention allowances; private-office allowances or other allowances to the extent that they are subject to UK taxation and any ex-gratia payments. It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individual’s duties. Performance pay or bonuses payable should be separately reported from salaries, in bands of £5,000. For ministers, only the salary payable in respect of their role as minister of the department should be shown.",null,null,"FReM 5.2.20 b)"]
[null,"(ii) the nature and estimated value of non-cash benefits (benefits in kind) (to the nearest £100)?",null,null,"SI 2008/410 Sch 8 para 7 (3) and (1) (e)\nFReM 5.2.20 d)"]
[null,"(iii) where a payment for compensation on early retirement or the loss of office (paid or receivable) has been made under the terms of an approved Compensation Scheme, the fact that such a payment has been made, a description of the compensation payments and details of the amounts paid?",null,null,"FReM 5.2.20 c)\nSI 2008/410 Sch 8 para 7 (1) (d)"]
[null,"(iv)  the total of all the above for the current and previous year?",null,null,"SI 2008/410 Sch 8 para 7 (1) (f) and (2)"]
[null,"Note: as in previous years, the various elements of the remuneration package (salary, bonus, expenses, compensation on termination, and non-cash benefits) should be separately disclosed (in accordance with Schedule 8 para 7 (1)), but it is accepted that an analysis between simply (a) salary and allowances and (b) benefits in kind (and (c) compensation on termination, where applicable), as above, will be sufficient.",null,null,"SI 2008/410 Sch 8 para 7 (1)"]
[null,"(v) The median remuneration of the reporting entity’s staff and the ratio between this and the mid-point of the banded remuneration of the highest paid director (see FReM 5.2.6), whether or not this is the Accounting Officer or Chief Executive. The calculation is based on the full-time equivalent staff of the reporting entity at the reporting period end date on an annualised basis. Entities shall disclose information explaining the calculation, including the causes of significant variances where applicable.",null,null,"FReM 5.2.20 (e)"]
[null,"Note (1) Disclosure of 2010-11 comparatives is encouraged, unless reporting entities consider it impracticable. Comparative information in future reporting periods is required",null,null,"Hutton Review of Fair Pay - Implementation guidance"]
[null,"Note (2):  The median remuneration of the reporting entity’s staff is the total remuneration of the staff member(s) lying in the middle of the linear distribution of the total staff, excluding the highest paid director.",null,null,"Hutton Review of Fair Pay - Implementation guidance"]
[null,"Note (3) The calculation must be based on the full-time equivalent staff of the reporting entity at the reporting period end date on an annualised basis.",null,null,"FReM 5.2.20 (e)"]
[null,"(b) with respect to pensions for each (named) senior manager who served during the year, including those in defined benefit schemes:",null,{"$f":"IF(COUNTIF(D216:D233,\"no\"),\"no\",\"\")","v":""},"FReM 5.2.20 f)"]
[null,"(i) the real increase in the accrued pension benefits during the reporting year in the pension and (where applicable) related lump sum at age 60 (ministers: age 65), in bands of £2,500?",null,null,"SI 2008/410 Sch 8 para 13 (2) (a) (i)"]
[null,"(ii) the value of the accrued pension benefits at the end of the reporting year and (where applicable) the related lump sum at age 60 (ministers: age 65), in bands of £5,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (a) (ii)"]
[null,"(iii) the value of the cash equivalent transfer value at the beginning of the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (c)"]
[null,"(iv) the value of the cash equivalent transfer value at the end of the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (b)"]
[null,"(v) the real increase in the cash equivalent transfer value during the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (d)"]
[null,"(c) where the senior manager has a partnership pension account (or is a member of a money-purchase scheme), the employer’s contribution to the account or scheme?",null,null,"FReM 5.2.20 f)\nSI 2008/410 Sch 8 para 13 (3) "]
[null,"Note: in these circumstances, the disclosures above in respect of accrued pension benefits and CETVs ((b) (i) to (v)) will not apply.",null,null,"FReM 5.2.20 f)"]
[null,"(d) details of compensation payable to former senior managers?",null,null,"SI 2008/410 Sch 8 para 15"]
[null,"(e) details of amounts paid to or receivable by third parties making available the services of a senior manager?",null,null,"SI 2008/410 Sch 8 para 16"]
["B2.3","Have the disclosures under B2.2 (a) - (e) been clearly annotated within the remuneration report as being subject to audit?",null,null,"FReM 5.2.15\nSI 2008/410 para 11"]
["B2.4","Where non-disclosure of information under B2.1 and B2.2 has been agreed, has the fact that the disclosure has been omitted been disclosed?",null,null,"FReM 5.2.19"]
[null,"Note: there is a presumption that information about named individuals will be given in all circumstances. Non-disclosure is acceptable only where publication would:\n(a) be in breach of any confidentiality agreement;\n(b) prejudice the rights, freedom or legitimate interest of the individual; or\n(c) cause or be likely to cause substantial damage or substantial distress to the individual or another, and that damage or distress would be unwarranted, which for entities covered by the requirements of the FReM include grounds of national security or putting an individual at risk if his or her name is disclosed.  \nIn other cases, it would be for the staff member to make a case for non-disclosure, which should be considered by the employer on a case-by-case basis.  ",null,null,"FReM 5.2.19"]
["B2.5","Has the following information been included in the Remuneration Report:",null,null,"CA § 412 (2)"]
[null,"a) benefits received or receivable by directors under long-term incentive schemes;"]
[null,"(b) payments for loss of office;"]
[null,"(c) benefits receivable, and contributions for the purpose of providing benefits, in respect of past services of a person as director or in any other capacity while director;"]
[null,"(d) consideration paid to or receivable by third parties for making available the services of a person as director or in any other capacity while director."]
[null,"For the purposes of this section, and regulations made under it, amounts paid to or receivable by a person connected with a director, or a body corporate controlled by a director, are treated as paid to or receivable by the director."]
["B3","STATEMENT OF ACCOUNTING OFFICER'S RESPONSIBILITIES",null,{"$f":"IF(COUNTIF(D235:D240,\"no\"),\"no\",\"\")","v":""}]
["B3.1","Has the Accounting Officer or Chief Executive explained his/her/their responsibility for preparing the financial statements in a statement?",null,null,"FReM 5.1.1 b) and 5.3.2"]
[null,"Note: the statement that should be positioned after the annual report and before the Governance Statement.",null,null,"FReM 5.3.2"]
["B3.2","Has the statement followed an agreed and appropriate format? ",null,null,"FReM 5.3.2 and Annex 1"]
[null,"Note: a model Statement of Accounting Officer's Responsibilities is provided in FReM Annex 1.",null,null,"FReM Annex 1"]
["B3.3","Where a department has two or more Accounting Officers, does the statement explain the respective responsibilities of each additional Accounting Officer?",null,null,"FReM Annex 1"]
[null,"Note: a model Statement of Accounting Officer's Responsibilities for a department with a principal Accounting Officer and one or more additional Accounting Officers is provided in FReM Annex 1.",null,null,"FReM Annex 1"]
["B4","GOVERNANCE STATEMENT",null,{"$f":"IF(COUNTIF(D242:D249,\"no\"),\"no\",\"\")","v":""}]
[null,"Note 1: All reporting entities covered by the requirements of this Manual shall prepare a governance statement. Guidance on content is provided for specific sectors and jurisdictions governed by the Relevant Authorities - Managing Public Money, Scottish Public Finance Manual, Managing Public Money Northern Ireland, The Annual Governance Statement; Rough Guide for Practitioners (CIPFA Finance Advisory Network), Annual guidance issued by the Department of Health and Monitor. ",null,null,"FReM 5.3.3 "]
[null,"Note 2: Where a reporting entity includes in its published annual report and accounts financial statements relating to several reportable activities, the reporting entity need include only a single governance statement",null,null,"FReM 5.3.3 "]
["B4.1","Has a Governance Statement been included in the annual report and accounts?",null,null,"FReM 5.1.1 c) and 5.3.3"]
["B4.2","Have the particular circumstances in which the reporting entity operates been reflected in the statement, and the proforma adapted accordingly to ensure that the statement covers all the entity’s activities?  ",null,null,"FReM 5.3.3 and Annex 1"]
["B4.3","Where the financial statements in respect of a reportable activity are published separately from the accounts of the reporting entity, has a governance statement in respect of the reportable activity been prepared?",null,null,"FReM 5.3.4"]
[null,"Note: where a reporting entity includes in its published annual report and accounts financial statements relating to reportable activities, the reporting entity need include only a single governance statement.",null,null,"FReM 5.3.3 "]
["B4.4","Has the Accounting Officer (or Chief Executive) signed and dated the governance statement?",null,null,"FReM 5.3.5"]
[null,"Note: the Charities SORP does not require the preparation of a statement on internal control (SIC), although SORP para 45 requires the Trustees' Report to include a statement confirming that the major risks to which the charitable NDPB is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks (see B1.3 (m)). These requirements do not go as far as the requirements for a Governance Statement,  and charitable NDPBs should produce a Governance Statement in line with the provisions of FReM, as set out above."]

{"sheet":"Section C","index":6,"n_rows":558,"n_cols":11,"rows_kept":558,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION C: STATEMENT OF FINANCIAL ACTIVITY (SOFA) AND RELATED NOTES",null,{"$f":"IF((AND(D3<>\"no\",D42<>\"no\",D90<>\"no\",D133<>\"no\",D142<>\"no\",D154<>\"no\",D168<>\"no\",D172<>\"no\",D200<>\"no\",D206<>\"no\",D239<>\"no\",D278<>\"no\",D285<>\"no\",D288<>\"no\",D298<>\"no\",D303<>\"no\",D313<>\"no\",D347<>\"no\",D350<>\"no\",D383<>\"no\",D504<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["C1","STRUCTURE OF THE SOFA",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D8<>\"no\",D12<>\"no\",D16<>\"no\",D22<>\"no\",D23<>\"no\",D33<>\"no\",D34<>\"no\",D35<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\",D41<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"n/a"]
["C1.1","Has it been made clear in the SOFA where the charitable NDPB's resources came from and what it spent its resources on during the year? ",null,null,"SORP 83"]
["C1.2","Have the charitable NDPB's resources been analysed between:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\")),\"\",\"no\")","v":""},"SORP 83"]
[null,"(a) incoming resources?"]
[null,"(b) resources expended?"]
["C1.3","Has, as a minimum, the following been separately and clearly identified in the SOFA:",null,{"$f":"IF((AND(D9<>\"no\",D10<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""},"SORP 83 and 74"]
[null,"(a) unrestricted income funds?"]
[null,"(b) restricted income funds?"]
[null,"(c) endowment funds (permanent and expendable combined)?"]
["C1.4","Has the following been shown, in columnar format, on the SOFA:",null,{"$f":"IF((AND(D13<>\"no\",D14<>\"no\")),\"\",\"no\")","v":""},"SORP 84 and 74\nReg Sch 2 1 (1) (i)"]
[null,"(a) movements in the different types of funds?"]
[null,"(b) total movements of all the funds?"]
[null,"Note: comparative figures for the previous financial year, given on the face of the statement will normally only be given for the row totals (e.g. voluntary income, investment income etc) rather than for the analysis of each row across the various categories of funds.",null,null,"SORP 84"]
["C1.5","Where the charitable NDPB has discontinued any of its operations or acquired new ones, has the following been separately and clearly identified in the accounts:",null,{"$f":"IF((AND(D17<>\"no\",D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""},"SORP 90"]
[null,"(a) continuing operations?"]
[null,"(b) acquisitions (excluding any that are also discontinued in the same period) as a component of continuing operations?"]
[null,"(c) discontinued operations?   "]
[null,"Note (1): this disclosure is required in order to comply with FRS 3. 'Operations' will normally apply to the whole of a distinctive type of activity of the charitable NDPB but not to the development or cessation of new projects within that activity.",null,null,"SORP 90"]
[null,"Note (2): if there are acquisitions or discontinued operations, refer to Supplement C2. Click on \"link\" to see question 3 of \"Initial Questions\" sheet to obtain this supplement. ",null,null,"Link to \"Initial questions\" sheet","Supplement C2\nNote: this link only works if \"Supplement C2\" sheet has been activated in the \"Initial questions\" sheet."]
["C1.6","Where the charitable NDPB has no material acquisitions or discontinued operations, has a statement that all activities are classed as continuing been included at the foot of the SOFA?"]
["C1.7","Have the following sections been included in the SOFA:",null,{"$f":"IF((AND(D24<>\"no\",D25<>\"no\",D26<>\"no\",D27<>\"no\",D28<>\"no\",D29<>\"no\",D30<>\"no\",D31<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) total incoming resources, classified by activity category?",null,null,"SORP 85 and Table 3"]
[null,"(b) total resources expended, classified by activity category?",null,null,"SORP 85 and Table 3"]
[null,"(c) columns totalled to show net incoming/outgoing resources before transfers?",null,null,"SORP 85 and Table 3"]
[null,"(d) details of all gross materials transfers between funds?",null,null,"SORP 85 and Table 3"]
[null,"(e) net incoming/outgoing resources for the year before other recognised gains and losses?",null,null,"SORP 85 and Table 3"]
[null,"(f) other recognised gains/losses, showing, where appropriate, gains or losses on revaluation of fixed assets for the charitable NDPB’s own use, gains or losses on investment assets, and actuarial gains or losses on defined benefit pension schemes?",null,null,"SORP 85 and Table 3"]
[null,"(g) columns totalled to show net movement in different types of funds for the year?",null,null,"SORP 85 and Table 3, 84"]
[null,"(h) net movement in total charitable NDPB funds, and opening and closing total funds as shown on the balance sheet?",null,null,"SORP 85 and Table 3, 84"]
[null,"Note: for further guidance, refer to SORP Table 3.",null,null,"SORP Table 3"]
["C1.8","Has the SOFA been totalled across (by activity category of incoming resources and resources expenditure) and down (by class of fund)?",null,null,"SORP 85 and Table 3"]
["C1.9","Have the comparative amounts for the previous period been shown for row totals?",null,null,"SORP 84"]
["C1.10","Has the structure of the SOFA been expanded, where necessary by using notes, in order to present a true and fair view and convey a proper understanding of the nature of all the charitable NDPB's activities?",null,null,"SORP 89"]
[null,"Note: disclosure requirements should always be met and the underlying structure should not be changed.",null,null,"SORP 86"]
["C1.11","Has a clear link between the incoming and outgoing resources and in particular activity analysis been, as far as possible, provided?",null,null,"SORP 89"]
["C1.12","Where, as a result of adopting the activity approach, the categories shown in the SOFA change from those used in the prior year, have comparatives been restated in accordance with FRS 18?",null,null,"SORP 92"]
["C1.13","Have category headings been omitted where there is nothing to report in both the current and preceding periods?",null,null,"SORP 91"]
[null,"Note: the charitable NDPB may also vary the order in which it presents activity categories within the incoming resources and resources expended sections of the SOFA to meet its own presentational needs.",null,null,"SORP 91"]
["C1.14","Has a statement that all recognised gains and losses have been included in the SOFA been given at the foot of the SOFA?",null,null,"FRS 3 57"]
["C2","INCOMING RESOURCES",null,{"$f":"IF((AND(D43<>\"no\",D45<>\"no\",D46<>\"no\",D47<>\"no\",D49<>\"no\",D58<>\"no\",D77<>\"no\",D81<>\"no\",D87<>\"no\")),\"\",\"no\")","v":""}]
["C2.1","Have all incoming resources accruing to the charitable NDPB been included in the SOFA where the effect of a transaction or other event results in an increase in its assets? ",null,null,"SORP 94"]
[null,"Note: an increase in assets will occur where the charitable NDPB has entitlement, receipt is virtually certain, and the monetary value of the incoming resource can be measured with sufficient reliability.",null,null,"SORP 94"]
["C2.2","Have all incoming resources been reported gross?",null,null,"SORP 95"]
["C2.3","Have incoming resources been analysed according to the activity that produced the resources, grouping separately those resources generated by charitable activity and those activities aimed primarily at generating funds?",null,null,"SORP 118"]
["C2.4","Where resources are generated from several activities, has the basis for and the method of the apportionment of the resources between the activities been disclosed in a note to the accounts?",null,null,"SORP 119"]
[null,"Note: the basis for the apportionment of the resources between the activities should be reasonable, justifiable and consistent.",null,null,"SORP 119"]
["C2.5","Have the following, where material, been shown separately in the SOFA:",null,{"$f":"IF((AND(D50<>\"no\",D56<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""},"SORP 121"]
[null,"(a) incoming resources from generated funds, including:",null,{"$f":"IF((AND(D51<>\"no\",D53<>\"no\",D54<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) voluntary income ?",null,null,"SORP Table 3 and 121"]
[null,"Note: for a definition of voluntary income, refer to SORP GL 61.",null,null,"SORP GL 61"]
[null,"(ii) activities for generating funds?",null,null,"SORP Table 3 and 137"]
[null,"(iii) investment income ?",null,null,"SORP Table 3 and 140"]
[null,"Note: investment income includes incoming resources from investment assets, including dividends, interest and rents, but excluding realised and unrealised investment gains and losses.",null,null,"SORP 140"]
[null,"(b) incoming resources from charitable activities?",null,null,"SORP Table 3 and 143"]
[null,"(c) other incoming resources?",null,null,"SORP Table 3 and 147"]
[null,"Recognition of incoming resources",null,{"$f":"IF((AND(D59<>\"no\",D65<>\"no\",D67<>\"no\",D68<>\"no\",D69<>\"no\",D70<>\"no\")),\"\",\"no\")","v":""}]
["C2.6","Have the following incoming resources not been deferred:",null,{"$f":"IF((AND(D60<>\"no\",D62<>\"no\",D64<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) income charged for the provision of goods and/or services except where the goods and/or services have not yet been provided?",null,null,"SORP 98"]
[null,"Note: some charities earn income by providing goods and/or services in return for a fee as part of their charitable activities. Such contractual income (SORP GL 57) is recognised as incoming resources in the SOFA to the extent that the charitable NDPB has provided the goods or services. Where such incoming resources are received in advance then the charitable NDPB may not have entitlement to these resources until the goods or services have been provided. In this situation incoming resources received in advance should be deferred (SORP GL 15) until the charitable NDPB becomes entitled to the resources.",null,null,"SORP 98"]
[null,"(b) grants or donations without pre-conditions, even where the resources are received in advance of the expenditure on the activity funded by the grant or donation?",null,null,"SORP 110"]
[null,"Note: charities are normally entitled to incoming resources when they are receivable. Recognition of a grant or donation without pre-conditions should not be deferred (SORP GL 15) even if the resources are received in advance of the expenditure on the activity funded by the grant or donation. In such cases the charitable NDPB has entitlement to the resource with the timing of the expenditure being within the discretion of the charitable NDPB. Such incoming resources cannot be deferred simply because the related expenditure has not been incurred. Similarly, a condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition. A liability for any repayment is recognised when repayment becomes probable.",null,null,"SORP 110"]
[null,"(c) incoming resources given specifically to provide a fixed asset, or where a fixed asset is donated?",null,null,"SORP 111 and 117"]
["C2.7","Where entitlement to the incoming resources is derived from performance-related grants that are conditional upon the delivery of a specified level of service, have they been recognised as incoming resources only to the extent that the charitable NDPB has provided the services or goods?\n",null,null,"SORP 99"]
[null,"Note: certain grant funding arrangements may contain conditions that closely specify the service to be performed by the charitable NDPB. The terms of such funding may be set out in a service level agreement where the conditions for payment are linked to the performance of a particular level of service or units of output delivered. ",null,null,"SORP 99"]
["C2.8","Where the charitable NDPB receives membership subscriptions, have these been recognised in the SOFA according to the substance of their nature?",null,null,"SORP 101"]
["C2.9","Where the charitable NDPB receives incoming resources in respect of its performance under a long-term contract, have these resources been recognised only to the extent that the charitable NDPB has entitlement to the consideration? ",null,null,"SORP 103"]
["C2.10","Where the existence of a condition prevents the recognition of an incoming resource, has a contingent asset been disclosed where it is probable (but not virtually certain) that the condition will be met in the future?",null,null,"SORP 109\nSORP 340 - 348"]
["C2.11","Where incoming resources have been deferred, have the following been disclosed in the notes to the accounts: ",null,{"$f":"IF((AND(D71<>\"no\",D72<>\"no\")),\"\",\"no\")","v":""},"SORP 114"]
[null,"(a) an explanation of the reasons for the deferrals?"]
[null,"(b) an analysis of  the movement on the deferred account between:",null,{"$f":"IF((AND(D73<>\"no\",D74<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) incoming resources deferred in the current year?"]
[null,"(ii) amounts released from previous years?"]
[null,"Note (1): incoming resources of a similar nature can be grouped together in the notes to the accounts as appropriate.",null,null,"SORP 114"]
[null,"Note (2): the fact the income is restricted is not sufficient reason to defer recognition of income.",null,null,"SORP 116"]
[null,"Funds received as agent",null,{"$f":"IF((AND(D78<>\"no\",D79<>\"no\",D80<>\"no\")),\"\",\"no\")","v":""}]
["C2.12","Where incoming resources (except for EU income  - see C2.20) do not belong to the charitable NDPB and the Trustees, acting as agent, are legally bound to pay the resources over to a third party, have these resources been excluded from the SOFA?",null,null,"SORP 112\nFReM 11.2.16"]
["C2.13","Where the charitable NDPB holds or has held resources for a third party which have not been included in the SOFA, has an analysis of the movement of these resources during the year relating to each party or type of party, where material, been provided in the notes to the accounts?",null,null,"SORP 115"]
["C2.14","Where the Trustees act as principal and have responsibility for the charitable application of funds prior to their transfer to a third party, have these resources been included in the SOFA and balance sheet?",null,null,"SORP 113"]
[null,"Grants/grant in aid",null,{"$f":"IF((AND(D82<>\"no\",D83<>\"no\",D85<>\"no\",D86<>\"no\")),\"\",\"no\")","v":""}]
["C2.15","Where the charitable NDPB receives grant in aid that is intended to finance both revenue and capital expenditure, has an analysis of the grant in aid between its constituent parts been provided?",null,null,"FReM 6.2.72 b)"]
["C2.16","Have grants from UK government entities and grants from the European Union been separately and clearly identified in the notes to the financial statements?",null,null,"FReM 6.2.72 a)"]
["C2.17","Where the charitable NDPB prepares a summarised income and expenditure account in addition to the SOFA, and accounts for capital grant by crediting it to a capital assets fund on the balance sheet, has an adjustment between the SOFA and the income and expenditure account to take the capital grant to the capital assets fund and to credit the income and expenditure account with movements in the capital assets fund to offset depreciation over the life of the asset been made? Note: this is a requirement of the FReM 2008/09, so is best practice.",null,null,"FReM 08/09 5.2.46 b)"]
["C2.18","Where the results for the period are affected by the receipt of forms of government assistance other than grants, have the nature of the assistance and an estimate of the effect on the financial statements been disclosed?",null,null,"FReM 6.2.70\nSSAP 4 28 (c)"]
["C2.19","Has any potential liability to repay grants been disclosed?",null,null,"FReM 6.2.74\nSSAP 4 29"]
[null,"EU income",null,{"$f":"IF((AND(D88<>\"no\",D89<>\"no\")),\"\",\"no\")","v":""}]
["C2.20","Has all EU income, except for receipts to be transferred to other member states or mandated bodies in other member states in respect of EU twinning projects, been treated as income and shown separately, split between that received by the entity acting as an agent for the EU in making payments to third parties in the UK, and that received to fund the charitable NDPB's own expenditure?",null,null,"FReM 11.2.13"]
["C2.21","Have receipts to be transferred to other member states or mandated bodies in other member states in respect of EU twinning projects been treated as third party assets?",null,null,"FReM 11.2.13"]
["C3","VOLUNTARY INCOME",null,{"$f":"IF((AND(D91<>\"no\",D93<>\"no\",D99<>\"no\",D101<>\"no\",D103<>\"no\",D105<>\"no\",D114<>\"no\",D122<>\"no\")),\"\",\"no\")","v":""}]
["C3.1","Where material, have details of the types of activities undertaken to generate voluntary income been provided either on the face of the SOFA or in the notes to the financial statements? ",null,null,"SORP 122"]
[null,"Note: as far as possible the analysis categories provided here should match the detailed analysis provided for the costs of generating voluntary income.",null,null,"SORP 122"]
["C3.2","Have incoming resources generated from the following sources been included in voluntary income:",null,{"$f":"IF((AND(D95<>\"no\",D97<>\"no\",D98<>\"no\",D94<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) gifts, donations and any related gift aid claimed, including legacies, given by the founders, patrons, supporters, the general public and businesses?",null,null,"SORP 121 (a)"]
[null,"(b) grants which provide core funding or are of a general nature provided by government and charitable foundations, but not including those grants which are specifically for the performance of a service or production of charitable goods (e.g. a service agreement with a local authority)?",null,null,"SORP 121 (b)"]
[null,"Note: the treatment of restricted grants is discussed in SORP Information Sheet 1 section 3.",null,null,"IS 1 3.1 - 3.4"]
[null,"(c) membership subscriptions and sponsorships where these are, in substance, donations rather than payment for goods or services?",null,null,"SORP 121 (c)"]
[null,"(d) gifts in kind, and donated services and facilities?",null,null,"SORP 121 (d)"]
["C3.3","Have grants and donations been recognised as soon as there is evidence of entitlement? ",null,null,"SORP 104"]
[null,"Note: a pre-requisite of recognition of a promised grant or donation is evidence of entitlement. Where entitlement is demonstrable, and no conditions are attached, such promises should be recognised as incoming resources once the criteria of certainty and measurability are met.",null,null,"SORP 104"]
["C3.4","Where grants or donations are received with conditions attached that must be fulfilled before the charitable NDPB has unconditional entitlement (control) of the resources, have they been recognised where there is sufficient evidence that meeting such conditions is within the charitable NDPB's control and that the conditions will be met?",null,null,"SORP 105"]
[null,"Note: where uncertainty exists as to whether the recipient charitable NDPB can meet conditions within its control, the incoming resource should not be recognised but deferred as a liability until certainty exists that the conditions imposed can be met.",null,null,"SORP 105"]
["C3.5","Have incoming resources which are subject to donor imposed conditions that specify a future time period in which the expenditure of resources can take place, been deferred and recognised as a liability ?",null,null,"SORP 108"]
[null,"Note: such incoming resources should be deferred and recognised as a liability until the accounting period in which the charitable NDPB is allowed by the condition to expend the resource.",null,null,"SORP 108"]
[null,"Legacies",null,{"$f":"IF((AND(D106<>\"no\",D108<>\"no\",D109<>\"no\",D110<>\"no\")),\"\",\"no\")","v":""}]
["C3.6","Have legacies been included in the SOFA as soon as the charitable NDPB has enough evidence to confirm entitlement to it? ",null,null,"SORP 123 and 124"]
[null,"Note: legacies which are not immediately payable should not be treated as receivable until the conditions associated with payment have been fulfilled (e.g. the death of a life tenant).",null,null,"SORP 123 and 125"]
["C3.7","Where the charitable NDPB receives a payment on account of its interest in an estate or a letter advising that such a payment will be made, has the payment or intended payment been treated as receivable?",null,null,"SORP 126"]
["C3.8","Where a payment is received or notified as receivable after the accounting year end, but it is clear that it had been agreed by the personal representatives prior to the year end, has it been accrued in the SOFA and balance sheet?",null,null,"SORP 127"]
["C3.9","Where the charitable NDPB has been notified of material legacies that have not been included in the SOFA because the conditions for recognition have not been met, have the following been disclosed in the notes:",null,{"$f":"IF((AND(D112<>\"no\",D113<>\"no\",D111<>\"no\")),\"\",\"no\")","v":""},"SORP 128"]
[null,"(a) this fact and an estimate, where possible, of the amounts receivable?"]
[null,"(b) an indication of the nature of any material assets bequeathed to the charitable NDPB but subject to a life tenancy interest held by a third party?"]
[null,"(c) where material, the accounting policies for the accounting treatments adopted for pecuniary and residuary legacies and legacies subject to a life interest held by another party?"]
[null,"Gifts in kind",null,{"$f":"IF((AND(D115<>\"no\",D116<>\"no\",D117<>\"no\",D120<>\"no\",D119<>\"no\",D121<>\"no\")),\"\",\"no\")","v":""}]
["C3.10","Have assets given and held as stock for distribution by the charitable NDPB been recognised as incoming resources for the year within “voluntary income” only where distributed with an equivalent amount being included as resources expended under the appropriate category of the SOFA to reflect its distribution?",null,null,"SORP 129 (a)"]
["C3.11","Have assets given for use by the charitable NDPB (e.g. property for its own occupation) been recognised as incoming resources, and within the relevant fixed asset category of the balance sheet when receivable?",null,null,"SORP 129 (b)"]
["C3.12","Where a gift has been made in kind but on trust for conversion into cash and subsequent application by the charitable NDPB, has the incoming resource been recognised in the accounting period when receivable and, where material, an adjustment made to the original valuation upon subsequent realisation of the gift?",null,null,"SORP 129 (c)"]
[null,"Note: in certain cases this will not be practicable and the incoming resources should be included in the accounting period in which the gift is sold - e.g. second-hand goods donated for resale, which, whilst regarded as a donation in legal terms, is in economic terms similar to trading and should be included within “activities for generating funds”.",null,null,"SORP 129 (c)"]
["C3.13","In all cases, has a reasonable estimate of the gross value to the charitable NDPB or the amount actually realised, as in the case of second-hand goods donated for resale, been used as the amount at which gifts in kind have been included in the SOFA?",null,null,"SORP 130"]
["C3.14","Has the basis of valuation of all gifts in kind been disclosed in the accounting policies?",null,null,"SORP 131"]
["C3.15","Where assets remain undistributed at the year end, has a general description of the items involved and an estimate of their value been given in a note to the financial statements?",null,null,"SORP 132"]
[null,"Donated services and facilities",null,{"$f":"IF((AND(D123<>\"no\",D125<>\"no\",D126<>\"no\",D128<>\"no\",D129<>\"no\",D130<>\"no\",D131<>\"no\",D132<>\"no\")),\"\",\"no\")","v":""}]
["C3.16","Where the charitable NDPB has received assistance in the form of donated facilities, beneficial loan arrangements or donated services, have these been included in the SOFA where the benefit to the charitable NDPB is reasonably quantifiable and measurable? ",null,null,"SORP 133"]
[null,"Note: the value placed on these resources is the estimated value to the charitable NDPB of the service or facility received, i.e. the price the charitable NDPB estimates it would pay in the open market for a service or facility of equivalent utility to the charitable NDPB.",null,null,"SORP 133"]
["C3.17","Have services and facilities usually provided by an individual or entity as part of their trade or profession for a fee, been recognised as donated services and facilities in the financial statements?",null,null,"SORP 134"]
["C3.18","Has the contribution of volunteers been excluded from the SOFA?",null,null,"SORP 134"]
[null,"Note: the contribution of volunteers is excluded because the value of their contribution cannot be reasonably quantified in financial terms. This issue is further discussed in SORP Information Sheet 2 section 6.",null,null,"SORP 134\nIS 2 6.1 - 6.4"]
["C3.19","Have commercial discounts been excluded from incoming resources except where they clearly represent a donation?",null,null,"SORP 134"]
["C3.20","Where donated services or facilities have been recognised, has an equivalent amount been included as expenditure under the appropriate heading in the SOFA?",null,null,"SORP 135"]
["C3.21","Has an analysis of donated services or facilities included in the SOFA, separately and clearly identifying the different major items as appropriate (e.g. seconded staff, loaned assets), been given in the notes to the financial statements?",null,null,"SORP 136"]
["C3.22","Has the basis of valuation used been included in the accounting policy notes?",null,null,"SORP 136"]
["C3.23","Where donated services are received but not included in the SOFA (e.g. volunteers), has this been disclosed in the Trustees’ Annual Report where this information is necessary for the reader to gain a better understanding of the charitable NDPB’s activities (see also B1.4 (h))?",null,null,"SORP 136"]
["C4","ACTIVITIES FOR GENERATING FUNDS",null,{"$f":"IF((AND(D134<>\"no\",D140<>\"no\")),\"\",\"no\")","v":""}]
["C4.1","Has the following been included in activities for generating funds:",null,{"$f":"IF((AND(D136<>\"no\",D137<>\"no\",D138<>\"no\",D135<>\"no\",D139<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) fundraising events such as jumble sales, firework displays and concerts (which are legally considered to be trading activities)?",null,null,"SORP 137 (a)"]
[null,"(b) those sponsorships and social lotteries which cannot be considered as pure donations?",null,null,"SORP 137 (b)"]
[null,"(c) shop income from selling donated goods and bought in goods?",null,null,"SORP 137 (c)"]
[null,"(d) provision of goods and services other than for the benefit of the charitable NDPB’s beneficiaries?",null,null,"SORP 137 (d)"]
[null,"(e) letting and licensing arrangements of property held primarily for functional use by the charitable NDPB but temporarily surplus to operational requirements?",null,null,"SORP 137 (e)"]
["C4.2","Have the aggregate rentals receivable in the year from leases and hire purchase contracts been disclosed, analysed between finance leases and operating leases?",null,null,"SSAP 21 60 (b)"]
[null,"Note: this will only apply where the charitable NDPB is a lessor of an investment property - see IQ 10."]
["C5","INVESTMENT INCOME",null,{"$f":"IF((AND(D143<>\"no\",D146<>\"no\",D147<>\"no\")),\"\",\"no\")","v":""}]
["C5.1","Where the charitable NDPB has subsidiary undertakings, have the following been separately recognised and appropriately described under investment income in the SOFA:",null,{"$f":"IF((AND(D145<>\"no\",D144<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) payments to the charitable NDPB by its subsidiary undertakings and all dividend entitlements from them (other than amounts receivable by the charitable NDPB for the provision of goods and services to subsidiaries)?",null,null,"SORP 141 (a)"]
[null,"(b) gift aid payments from subsidiary undertakings (or, where not material, in the notes to the accounts)? ",null,null,"SORP 141 (c)"]
["C5.2","Where a subsidiary undertaking has made a gift aid payment, and a liability for the gift aid payment existed at the year end, has the amount of the liability been adjusted where calculations subsequent to the year end provide greater accuracy?",null,null,"SORP 141 (b) and App 2 \"FRS 21\""]
["C5.3","Has the gross investment income arising from each of the following been shown in the notes to the financial statements:",null,{"$f":"IF((AND(D149<>\"no\",D150<>\"no\",D151<>\"no\",D148<>\"no\",D152<>\"no\",D153<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) investment properties?",null,null,"SORP 142 and 303 (a)"]
[null,"(b) investments listed on a recognised stock exchange or ones valued by reference to such investments (e.g. unit trusts and common investment funds)?",null,null,"SORP 142 and 303 (b)"]
[null,"(c) investments in subsidiary or associated undertakings or in companies which are connected persons?",null,null,"SORP 142 and 303 (c)"]
[null,"(d) other unlisted securities?",null,null,"SORP 142 and 303 (d)"]
[null,"(e) cash and settlements pending, held as part of the investment portfolio?",null,null,"SORP 142 and 303 (e)"]
[null,"(f) any other investments?",null,null,"SORP 142 and 303 (f)"]
["C6","INCOMING RESOURCES FROM CHARITABLE ACTIVITIES",null,{"$f":"IF((AND(D155<>\"no\",D157<>\"no\",D166<>\"no\")),\"\",\"no\")","v":""}]
["C6.1","Has an analysis of incoming resources from charitable activities been given in the notes to the financial statements, to supplement the analysis on the face of the SOFA? ",null,null,"SORP 146"]
[null,"Note: the analysis should be sufficiently detailed so that the reader of the accounts understands the main activities carried out by the charitable NDPB and the main components of the gross incoming resources receivable from each material charitable activity. As far as possible, incoming resources should be analysed using the same analysis categories as used for resources expended on charitable activities.",null,null,"SORP 146"]
["C6.2","Has the following been included in incoming resources from charitable activities:",null,{"$f":"IF((AND(D160<>\"no\",D161<>\"no\",D162<>\"no\",D158<>\"no\",D163<>\"no\",D165<>\"no\")),\"\",\"no\")","v":""},"SORP 143"]
[null,"(a) the sale of goods or services as part of the direct charitable activities of the charitable NDPB ?",null,null,"SORP 145 (a)"]
[null,"Note: this is known as primary purpose trading.",null,null,"SORP 145 (a)"]
[null,"(b) the sale of goods or services made or provided by the beneficiaries of the charitable NDPB?",null,null,"SORP 145 (b)"]
[null,"(c) the letting of non-investment property in furtherance of the charitable NDPB’s objects?",null,null,"SORP 145 (c)"]
[null,"(d) contractual payments from government or public authorities where these are received in the normal course of trading under (a) to (c) (e.g. fees for respite care)?",null,null,"SORP 145 (d)"]
[null,"(e) grants specifically for the provision of goods and services to be provided as part of charitable activities or services to beneficiaries?",null,null,"SORP 145 (e)"]
[null,"Note: the treatment of restricted grants is discussed in SORP Information Sheet 1 section 3.",null,null,"IS 1 3.1 - 3.4"]
[null,"(f) ancillary trades connected to a primary purpose in (a) to (e)?",null,null,"SORP 145 (f)"]
["C6.3","Have grants which are for core funding or do not have particular service requirements or are in response to an appeal been excluded from incoming resources from charitable activities (see C3.2)?  ",null,null,"SORP 144"]
[null,"Note: such grants should be included in the section for voluntary income. The treatment of restricted grants is discussed in SORP Information Sheet 1 section 3.",null,null,"SORP 144\nIS 1 3.1 - 3.4"]
["C7","OTHER INCOMING RESOURCES",null,{"$f":"IF((AND(D169<>\"no\",D171<>\"no\")),\"\",\"no\")","v":""}]
["C7.1","Has income which the charitable NDPB has not been able to analyse within the main incoming resource categories been disclosed as other incoming resources? ",null,null,"SORP 147"]
[null,"Note: this will be a minority of resources and most charities will not need to use this category. Examples of items that fall within this category include a gain on disposal of a tangible fixed asset held for the charitable NDPB’s own use and a gain on the disposal of a programme related investment.",null,null,"SORP 147"]
["C7.2","Where barter transactions for advertising have been included in incoming resources, has the total amount that has been included been disclosed in a note to the financial statements?",null,null,"FReM 11.2.4\nUITF 26  12"]
["C8","EXPENDITURE AND COSTS",null,{"$f":"IF((AND(D173<>\"no\",D181<>\"no\")),\"\",\"no\")","v":""}]
[null,"Recognition of resources expended",null,{"$f":"IF((AND(D174<>\"no\",D176<>\"no\",D177<>\"no\",D179<>\"no\")),\"\",\"no\")","v":""}]
["C8.1","Has expenditure been recognised as soon as there is a legal or constructive obligation committing the charitable NDPB to the expenditure as described in FRS 5 and FRS 12?",null,null,"SORP 148 and 155\nFRS 5 20 and 18 \nFRS 12 14"]
[null,"Note: a constructive obligation arises under FRS12 where events have created a valid expectation in other parties that the charitable NDPB will discharge its obligations. Because an obligation always involves a commitment to another party, it follows that a funding decision by the charitable NDPB's trustees does not give rise to a constructive obligation at the balance sheet date unless the decision has been communicated before the balance sheet date to those affected in a sufficiently specific manner to raise a valid expectation in them that the charitable NDPB will discharge its responsibilities.",null,null,"SORP 155"]
["C8.2","Where the charitable NDPB enters into a contract for the supply of goods or services, has expenditure been recognised once the supplier of the goods or services has performed their part of the contract?",null,null,"SORP 150"]
["C8.3","Where a liability is not accrued, because conditions have not been met, has such a commitment been treated as a contingent liability?",null,null,"SORP 161"]
[null,"Note: SORP 150 to 160 provides detailed guidance and examples of recognition of contractual arrangements, grants payable and constructive obligations. Auditors are advised to refer to this guidance in their consideration as to whether or not a liability exists at the balance sheet date.",null,null,"SORP 150-160"]
["C8.4","Where later events make the recognition of a liability no longer appropriate, has the liability been cancelled by credit against the relevant expenditure heading in the SOFA? ",null,null,"SORP 163"]
[null,"Note: the credit should mirror the treatment originally used to recognise the expenditure for the liability and should be disclosed separately.",null,null,"SORP 163"]
[null,"Support costs",null,{"$f":"IF((AND(D184<>\"no\",D185<>\"no\",D186<>\"no\",D187<>\"no\",D189<>\"no\",D190<>\"no\",D191<>\"no\",D192<>\"no\",D193<>\"no\",D194<>\"no\",D195<>\"no\",D196<>\"no\",D198<>\"no\",D199<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): support costs are costs incurred that, whilst necessary to deliver an activity, do not themselves produce or constitute the output of the charitable activity. Similarly, costs will be incurred in supporting income generation activities such as fundraising, and in supporting the governance of the charitable NDPB. Support costs do not, in themselves, constitute an activity, instead they enable output-creating activities to be undertaken. Support costs are therefore allocated to the relevant activity cost category they support.",null,null,"SORP 164, 165"]
[null,"Note (2): interest and other finance costs arising from borrowing should be treated as support costs. ",null,null,"IS 1 6.1 - 6.2"]
["C8.5","Have central or regional office functions such as general management, payroll administration, budgeting and accounting, information technology, human resources and financing been included in support costs?",null,null,"SORP 164"]
["C8.6","Have support costs been allocated to the relevant activity cost category so that the expenditure on the activities disclosed in the SOFA is the whole cost of performing that activity?",null,null,"SORP 165"]
["C8.7","Have details of the total support costs incurred and of material items or categories of expenditure included within support costs been given in the notes to the financial statements?",null,null,"SORP 166"]
["C8.8","Where support costs are material, has an explanation been provided in the notes of how these costs have been allocated to each of the activity cost categories disclosed in the SOFA or the supporting notes to the financial statements? ",null,null,"SORP 167"]
[null,"Note: the explanation may include percentages or amounts allocated, details of the methods of apportionment used or a table showing the detailed allocations.",null,null,"SORP 167"]
["C8.9","Where appropriate, has expenditure been allocated directly to an activity cost category?",null,null,"SORP 169 (a)"]
["C8.10","Have items of expenditure which contribute directly to the output of more than one activity cost category been apportioned on a reasonable, justifiable and consistent basis?",null,null,"SORP 169 (b)"]
["C8.11","Have depreciation, amortisation, impairment or losses on disposal of fixed assets been attributed in accordance with the same principles as above (C8.9 and C8.10)?",null,null,"SORP 169 (c)"]
["C8.12","Have support costs which may not be attributable to single activity but provide the organisational infrastructure that enables output producing activities to take place, been apportioned on a reasonable, justifiable and consistent basis to the activity cost categories being supported?",null,null,"SORP 169 (d)"]
["C8.13","Have bases for apportionment appropriate to the cost concerned and to the charitable NDPB’s particular circumstances, and which enable the accounts to give a true and fair view, been adopted by the charitable NDPB?",null,null,"SORP 171"]
["C8.14","Has the basis adopted for apportionment been consistently applied across accounting periods?",null,null,"SORP 171"]
["C8.15","Has a distinction been drawn between publicity or information costs involved in raising the profile of the charitable NDPB which is associated with fundraising (costs of generating funds), and publicity or information that is provided in an educational manner in furtherance of the charitable NDPB’s objectives (charitable expenditure)?",null,null,"SORP 172"]
["C8.16","Has only publicity or information supplied for educational purposes been treated as charitable expenditure? ",null,null,"SORP 173"]
[null,"Note: other publicity and information costs provided in conjunction with a fundraising activity should be regarded as targeted at potential donors and therefore relating wholly to the fundraising activity.",null,null,"SORP 173"]
["C8.17","Has the policy adopted for the apportionment of costs between activities and any estimation technique(s) used to calculate their apportionment been explained in the accounting policy notes?",null,null,"SORP 175"]
["C8.18","Where any fundraising activity is identified as meeting the criteria of a multi-purpose activity and part of the costs of the multi-purpose activity are allocated to charitable activities, is the policy for the identification of such multi-purpose costs explained in the accounting policy notes together with the basis on which any allocation to charitable activities is made?",null,null,"SORP 176"]
["C9","RESOURCES EXPENDED",null,{"$f":"IF((AND(D201<>\"no\",D205<>\"no\")),\"\",\"no\")","v":""}]
["C9.1","Have resources expended been analysed on the SOFA between:",null,{"$f":"IF((AND(D203<>\"no\",D204<>\"no\",D202<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) costs of generating funds?",null,null,"SORP 177 (a)"]
[null,"(b) costs of charitable expenditure?",null,null,"SORP 177 (b)"]
[null,"(c) governance costs?",null,null,"SORP 177 (c)"]
["C9.2","Has an analysis of the sub-activities, services, programmes, projects or other initiatives that contribute to a particular activity category been included in the SOFA or the notes to the financial statements?",null,null,"SORP 177"]
["C10","COSTS OF GENERATING FUNDS",null,{"$f":"IF((AND(D207<>\"no\",D211<>\"no\",D215<>\"no\",D227<>\"no\",D235<>\"no\")),\"\",\"no\")","v":""}]
["C10.1","Have the following been included in the costs of generating funds:",null,{"$f":"IF((AND(D209<>\"no\",D210<>\"no\",D208<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) costs of generating voluntary income?",null,null,"SORP 178 (a)"]
[null,"(b) costs of fundraising trading, including cost of goods sold and other associated costs?",null,null,"SORP 178 (b)"]
[null,"(c) costs of managing investments for both income generation and capital maintenance?",null,null,"SORP 178 (c)"]
["C10.2","Have the following been excluded from the costs of generating funds:",null,{"$f":"IF((AND(D213<>\"no\",D212<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) costs associated with delivering or supporting the provision of goods and services in the furtherance of the charitable NDPB’s objects?",null,null,"SORP 179 (a)"]
[null,"(b) costs of any subsequent negotiation, monitoring or reporting relating to the provision of goods or services under the terms of a grant, contract or performance-related grant?",null,null,"SORP 179 (b)"]
[null,"Note: interest and other finance costs arising from borrowing should be treated as support costs - see C8.5 - 8.18. ",null,null,"IS 1 6.1 - 6.2"]
[null,"Costs of generating voluntary income",null,{"$f":"IF((AND(D216<>\"no\",D218<>\"no\",D220<>\"no\",D217<>\"no\",D226<>\"no\")),\"\",\"no\")","v":""}]
["C10.3","Where the costs of generating voluntary income are material, have details of the types of activity on which the costs were expended been shown in the notes to the financial statements?  ",null,null,"SORP 183"]
["C10.4","As far as possible, has the detailed analysis of voluntary incoming resources been matched by the analysis of the costs of generating voluntary income (see C3.1)?",null,null,"SORP 183"]
["C10.5","Have exceptional costs that have arisen in the context of generating voluntary income been included as an exceptional item within the relevant activity cost category ?   ",null,null,"SORP 184"]
[null,"Note: for further guidance on the disclosure of exceptional items, see section C14. "]
["C10.6","Have the following been included in the costs of generating voluntary income:",null,{"$f":"IF((AND(D222<>\"no\",D221<>\"no\",D224<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) fundraising costs, including agents’ costs?",null,null,"SORP 180"]
[null,"(b) start-up costs of a new fundraising activity?",null,null,"SORP 181 (a)"]
[null,"Note: in most cases, it will be inappropriate to carry forward start-up costs as prepayments or deferred expenditure as the future economic benefits that may be derived are usually not sufficiently certain.",null,null,"SORP 181 (a) and App 2 \"UITF 24\""]
[null,"(c) data capture costs of internally developed databases? ",null,null,"SORP 181 (b)"]
[null,"Note: these costs may only be capitalised where future benefit can be demonstrated and the resulting database has a readily ascertainable value.",null,null,"SORP 181 (b)"]
["C10.7","Where start-up costs of a new fundraising activity are material in the context of the overall fundraising activity because of their exceptional size or incidence, has separate disclosure to explain performance been made?",null,null,"SORP 182"]
[null,"Fundraising trading: cost of goods sold and other costs",null,{"$f":"IF((AND(D228<>\"no\",D229<>\"no\")),\"\",\"no\")","v":""}]
["C10.8","Where the costs associated with fundraising trading are material, have details been given in the notes to the financial statements to distinguish the cost of separate trading activities in a way that matches the analysis of income?",null,null,"SORP 186"]
["C10.9","Have the following been included in fundraising trading costs:",null,{"$f":"IF((AND(D231<>\"no\",D230<>\"no\",D232<>\"no\",D233<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) cost of goods sold or services provided?",null,null,"SORP 185 (a)"]
[null,"(b) other costs related to the trade (e.g. staff costs, premises costs and other costs incurred in the activity including allocated support costs)? ",null,null,"SORP 185 (b)"]
[null,"(c) costs related to the licensing of a logo?",null,null,"SORP 185 (c)"]
[null,"(d) in consolidated accounts, costs incurred by both the charitable NDPB and any subsidiaries or other entities consolidated on a line-by-line basis?",null,null,"SORP 185"]
[null,"Note: fundraising trading costs should include all costs that are incurred by trading for a fundraising purpose in either donated or bought-in goods or in providing non-charitable services to generate income.",null,null,"SORP 185"]
[null,"Investment management costs",null,{"$f":"IF((AND(D236<>\"no\",D238<>\"no\")),\"\",\"no\")","v":""}]
["C10.10","Where investment management fees are deducted from investment income by investment managers, has the gross investment income before fees been shown as investment income, and the fees reported under investment management costs?",null,null,"SORP 187"]
[null,"Note: where it is not practicable to ascertain with reasonable accuracy the actual or notional apportionment of investment management costs charged to individual participants in collective investment schemes or common investment funds, the investment income received should be reported without adjustment.",null,null,"IS 1 5.1 - 5.3"]
["C10.11","Have investment management costs associated with endowment fund investments been charged to the endowment fund in the SOFA?",null,null,"SORP 187"]
["C11","CHARITABLE ACTIVITIES",null,{"$f":"IF((AND(D240<>\"no\",D242<>\"no\",D243<>\"no\",D245<>\"no\",D247<>\"no\",D252<>\"no\")),\"\",\"no\")","v":""}]
["C11.1","Have all the resources applied by the charitable NDPB in undertaking its work to meet its charitable objectives been included in resources expended on charitable activities? ",null,null,"SORP 188\nReg Sch 2 1 (1) (q)"]
[null,"Note: resources expended on charitable activities are those costs that are not the costs of raising the funds to finance these activities or governance costs. Charitable activities are all the resources expended by the charity in the delivery of goods and services, including its programme and project work, that is directed at the achievement of its charitable aims and objectives. Such costs include the direct costs of the charitable activities, together with those support costs incurred that enable these activities to be undertaken.",null,null,"SORP 188\n"]
["C11.2","Where charities carry out their activities through a combination of direct service provision and grant funding to third parties, have both the direct costs and the costs incurred via grant making been included within the total cost for this activity?",null,null,"SORP 189\nReg Sch 2 1 (1) (q)"]
["C11.3","Where incoming resources are received either under contract or by a restricted grant to provide a specified service, has further analysis of charitable activities expenditure been provided in the notes to the financial statements, to demonstrate the link between the incoming resource and the charitable activity that it funds?  ",null,null,"SORP 190\nReg Sch 2 1 (1) (q)"]
[null,"Note: this is not a mandatory disclosure.",null,null,"SORP 190"]
["C11.4","Have the resources expended on charitable activities been analysed on the face of the SOFA or in a prominent note to the financial statements? ",null,null,"SORP 191\nReg Sch 2 1 (1) (q)"]
[null,"Note: the analysis resources expended on charitable activities should provide an understanding of the nature of the activities undertaken and the resources expended on their provision.",null,null,"SORP 191  "]
["C11.5","Have the following been disclosed in a note to the financial statements:",null,{"$f":"IF((AND(D249<>\"no\",D248<>\"no\",D250<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of support costs allocated to charitable activities?",null,null,"SORP 192\nReg Sch 2 1 (1) (q)"]
[null,"(b) where appropriate, the amount of grant making expenditure, and an explanation of the activity funded?",null,null,"SORP 193\nReg Sch 2 1 (1) (q)"]
[null,"(c) the cost of each charitable activity undertaken by the charity (i.e. the main services provided or the material programmes or projects undertaken), with totals reconciling to the SoFA and other notes as appropriate?",null,null,"SORP 194, 191, and Table 5\nReg Sch 2 1 (1) (q)"]
[null,"Note: all the requirements of SORP 191 - 194 (an analysis of charitable activities by type of expenditure) may be presented simply as a prominent note to the financial statements along the lines of SORP Table 5.",null,null,"SORP 194 and Table 5"]
[null,"Grant making",null,{"$f":"IF((AND(D253<>\"no\",D263<>\"no\",D262<>\"no\",D267<>\"no\",D273<>\"no\",D275<>\"no\")),\"\",\"no\")","v":""}]
["C11.6","Where grant making costs are material, has an analysis and explanation of the charitable NDPB's grant making been given in the notes that:",null,{"$f":"IF((AND(D257<>\"no\",D254<>\"no\",D258<>\"no\",D259<>\"no\")),\"\",\"no\")","v":""},"Reg Sch 2 1 (1) (o)\nSORP 200 (b)"]
[null,"(a) analyses the total amount of grants between grants to individuals and grants to institutions?",null,null,"SORP 203 (a) and Table 6 \n"]
[null,"Note (1): a grant to an individual is one made for the direct benefit of the individual who receives it. All other grants should be regarded as institutional (e.g. a grant made to an individual to carry out a research project should be regarded as a grant to the institution with which the individual is connected rather than as a grant to the individual).",null,null,"SORP 199"]
[null,"Note (2): details of the recipients of grants to individuals need not be given.",null,null,"SORP 200 (a)"]
[null,"(b) analyses the total amount of grants paid by nature or type of activity or project being supported?",null,null,"SORP 203 (b) and Table 6"]
[null,"(c) reconciles the amounts in (a) and (b) with the total of grants payable?",null,null,"SORP 203"]
[null,"(d) provides a reasonable understanding of the nature of the activities or projects that are being funded, including how the grants made relate to the objects of the charitable NDPB and the policy adopted by the trustees in pursuing these objects?",null,null,"SORP 198, 201 and 204"]
[null,"Note (1): further or alternative levels of analysis (e.g. geographical analysis) may be given, as and where appropriate.",null,null,"SORP 204"]
[null,"Note (2): further analysis and explanation of the purposes for which grants were made may be given as part of the Trustees’ Annual Report or by means of a separate publication. But sufficient detail must be given in the notes to the financial statements as is needed to provide a true and fair view.",null,null,"SORP 205"]
["C11.7","Has the amount of support costs associated with grant making activities been disclosed in the notes to the financial statements?",null,null,"SORP 202"]
["C11.8","Have the following been included in support costs related to grant making:",null,{"$f":"IF((AND(D265<>\"no\",D264<>\"no\",D266<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) costs incurred before the grants are made (pre-grant costs) as part of the decision making process?",null,null,"SORP 196 (a)"]
[null,"(b) post-grant costs (e.g. monitoring of grants)?",null,null,"SORP 196 (b)"]
[null,"(c) costs of any central or regional office functions (e.g. general management, payroll administration, budgeting and accounting, information technology, human resources, and financing)?",null,null,"SORP 196 (c)"]
["C11.9","Where the charitable NDPB has made grants to particular institutions that are material in the context of grant making, have the following details of a sufficient number of institutional grants been disclosed to provide a reasonable understanding of the type and range of institutions it has supported:",null,{"$f":"IF((AND(D269<>\"no\",D268<>\"no\",D270<>\"no\")),\"\",\"no\")","v":""},"SORP 206 and 198"]
[null,"(a) the name of the institution? ",null,null,"SORP 207"]
[null,"(b) the total value of grants made to the institution in the accounting year?",null,null,"SORP 207"]
[null,"(c) where grants have been made to a particular institution to undertake different activities or projects, the total value of the grants made for each activity or purpose? ",null,null,"SORP 207"]
[null,"Note: grants made to different officers or departments of a particular university for different projects should be treated as having been made to the same institution.",null,null,"SORP 207"]
[null,"Note: this information may be provided either in the notes to the accounts, or as part of the Trustees' Annual Report, or by means of a separate publication. ",null,null,"SORP 206"]
["C11.10","Where the analysis of institutional grants is contained in a separate publication, has the publication been identified and how copies of it can be obtained been stated in the notes to the financial statements?",null,null,"SORP 206"]
[null,"Note: this publication should be made available by the charitable NDPB to the public on request",null,null,"SORP 206"]
["C11.11","Where disclosure of the details of an institutional grant may seriously prejudice the furtherance of the purposes either of the recipient institution or the charitable NDPB itself, so that details of grants to that institution have not been disclosed, has the following information been disclosed in the notes to the financial statements:",null,{"$f":"IF((AND(D277<>\"no\",D276<>\"no\")),\"\",\"no\")","v":""},"SORP 208"]
[null,"(a) the total number, value and general purpose of the grants concerned?",null,null,"SORP 209 (a)"]
[null,"(b) whether or not full details of any grants not disclosed and a full explanation of the reasons why those details have not been disclosed in the accounts have been given to the charitable NDPB’s regulatory body?",null,null,"SORP 209 (b) and (c)"]
["C12","GOVERNANCE COSTS",null,{"$f":"IF((AND(D280<>\"no\",D281<>\"no\",D279<>\"no\")),\"\",\"no\")","v":""}]
["C12.1","Has the nature of costs allocated to the governance category been explained in the accounting policy notes to the financial statements?",null,null,"SORP 212"]
["C12.2","Where it provides useful information, has an analysis of the main items of expenditure included within the governance category been provided in the notes to the financial statements?",null,null,"SORP 212"]
["C12.3","Have the following been included in governance costs: ",null,{"$f":"IF((AND(D283<>\"no\",D282<>\"no\")),\"\",\"no\")","v":""},"SORP 211"]
[null,"(a) direct costs (e.g. internal and external audit, legal advice for trustees, and costs associated with constitutional and statutory requirements, such as the cost of trustee meetings and preparing statutory accounts)?"]
[null,"(b) where material, an apportionment of shared and indirect costs involved in supporting the governance activities?"]
[null,"Note: governance costs include the costs of governance arrangements which relate to the general running of the charitable NDPB as opposed to the direct management functions inherent in generating funds, service delivery and programme or project work. These activities provide the governance infrastructure which allows the charitable NDPB to operate and to generate the information required for public accountability, and include the strategic planning processes that contribute to future development of the charitable NDPB.",null,null,"SORP 210"]
["C13","OTHER RESOURCES EXPENDED",null,{"$f":"IF((AND(D286<>\"no\")),\"\",\"no\")","v":""}]
["C13.1","Has the payment of any resources which the charitable NDPB has not been able to analyse within the main resources expended categories been included in other resources expended? ",null,null,"SORP 213"]
[null,"Note: this category should not be used for support costs which can be allocated to other activity costs.",null,null,"SORP 213"]
["C14","EXCEPTIONAL ITEMS",null,{"$f":"IF((AND(D289<>\"no\",D292<>\"no\",D296<>\"no\",D297<>\"no\")),\"\",\"no\")","v":""}]
["C14.1","Has the amount of each item exceptional by size or incidence (except those listed in C14.2) been disclosed, either in a note to the financial statements, or, where that degree of prominence is necessary to give a true and fair view, on the face of the SOFA (within the appropriate category)? ",null,null,"SORP 184\nFRS 3 19\nSI 2008/410 89 (3)"]
[null,"Note: these items may be disclosed either individually or in aggregate with items of a similar type, should be attributed to continuing or discontinued operations as appropriate, and where disclosed in a note, included in the SOFA within the appropriate category (e.g. within the activity category to which the cost relates). Exceptional costs should not be presented as a separate category of costs on the face of the SOFA.",null,null,"FRS 3 19\nSORP 184"]
["C14.2","Has an adequate description of the exceptional item been given to enable its nature to be understood?",null,null,"SORP 184\nFRS 3 19"]
["C14.2","Have the following items (including provisions for these items) been shown separately, within the appropriate category and, where appropriate, under the appropriate heading of continuing or discontinuing activities, on the face of the SOFA:",null,{"$f":"IF((AND(D293<>\"no\",D294<>\"no\",D295<>\"no\")),\"\",\"no\")","v":""},"FRS 3 20"]
[null,"(a) profits or losses on the sale or termination of an operation?"]
[null,"(b) costs of a fundamental reorganisation or restructuring having a material effect on the nature and focus of the reporting entity’s operation?",null,null,"FRS 6 86"]
[null,"(c) profits or losses on the disposal of fixed assets?"]
["C14.3","Has the aggregate amount of tax attributable to the items listed in C14.2 (if any) been disclosed ?",null,null,"FRS 3 20"]
["C14.4","Has any exceptional profit or loss in periods following acquisition, that is determined using the fair values recognised on acquisition, been disclosed in accordance with FRS 3 requirements and identified as relating to the acquisition?",null,null,"\nFRS 6 30"]
["C15","EXTRAORDINARY ITEMS",null,{"$f":"IF((AND(D299<>\"no\",D300<>\"no\",D301<>\"no\",D302<>\"no\")),\"\",\"no\")","v":""}]
["C15.1","Has any extraordinary profit or loss been shown separately on the face of the SOFA (within the appropriate category)?",null,null,"FRS 3 22"]
["C15.2","Have the amounts of each extraordinary item been disclosed either in the SOFA  or in a note to the financial statements, with an adequate description of each such as to enable its nature to be understood?",null,null,"FRS 3 22"]
["C15.3","Has any tax on extraordinary profit or loss been shown separately as a part of the extraordinary item either on the face of the SOFA or in a note to the financial statements? ",null,null,"FRS 3 22"]
["C15.4","Have any subsequent adjustments to the tax on extraordinary profit or loss in future periods been shown as an extraordinary item?",null,null,"FRS 3 22"]
["C16","TRANSFERS",null,{"$f":"IF((AND(D304<>\"no\",D305<>\"no\",D311<>\"no\",D312<>\"no\")),\"\",\"no\")","v":""}]
["C16.1","Are all transfers between the different categories of funds shown on the transfer row of the SOFA?",null,null,"SORP 214"]
["C16.2","Have the following transfers been included on the transfer row:",null,{"$f":"IF((AND(D306<>\"no\",D307<>\"no\",D308<>\"no\",D309<>\"no\",D310<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the release of capital funds to an income fund from expendable endowment?",null,null,"SORP 214 (a)"]
[null,"(b) where the charitable NDPB has authority to adopt a total return approach to investment, the release of funds to income from the unapplied total return fund held within the permanent endowment fund?",null,null,"SORP 214 (b)"]
[null,"(c) the release and reallocation of restricted assets to unrestricted income funds?",null,null,"SORP 214 (c)"]
[null,"(d) the transfer of assets from unrestricted income funds to finance a deficit on a restricted fund?",null,null,"SORP 214 (d)"]
[null,"(e) where an asset has been purchased from a restricted fund donation but the asset is held for a general and not a restricted purpose, the transfer of the value of fixed assets from restricted to unrestricted funds?",null,null,"SORP 214 (e)"]
["C16.3","Have all material transfers been shown gross on the face of the SOFA?",null,null,"SORP 215"]
["C16.4","Has the nature of each material transfer between funds been explained in the notes to the financial statements?",null,null,"SORP 216"]
["C17","OTHER RECOGNISED GAINS AND LOSSES",null,{"$f":"IF((AND(D314<>\"no\",D315<>\"no\",D316<>\"no\",D317<>\"no\",D322<>\"no\",D344<>\"no\")),\"\",\"no\")","v":""}]
["C17.1","Have gains and losses arising on disposal, revaluation or impairment of fixed assets, whether held for the charitable NDPB’s own use or for investment purposes, been included in the particular fund in which the investment or other asset concerned is or was held at the time of disposal, revaluation or impairment?",null,null,"SORP 217"]
["C17.2","Have foreign currency gains been recorded as other income in the SOFA and losses as a support cost of the relevant activity category? ",null,null,"SORP App 2 \"SSAP 20\"\nSSAP 20.60 (a) (ii)"]
["C17.3","Where SSAP 20 permits gains and losses to be taken to reserves, have these been shown as a separate row in the SOFA after “net incoming/outgoing resources”?",null,null,"SORP App 2 \"SSAP 20\"\nSSAP 20.60 (b)"]
[null,"Gains and losses on fixed assets",null,{"$f":"IF((AND(D318<>\"no\",D319<>\"no\",D321<>\"no\",D320<>\"no\")),\"\",\"no\")","v":""}]
["C17.4","Have impairment losses of assets held for the charitable NDPB’s own use (i.e. not investments) been treated as additional depreciation of the impaired asset and included appropriately in the resources expended section of the SOFA?",null,null,"SORP 218 (a)"]
["C17.5","Have gains on the disposal of fixed assets for the charitable NDPB’s own use been included under the heading “other incoming resources”?",null,null,"SORP 218 (b)"]
["C17.6","Have losses on disposal of fixed assets been treated as additional depreciation and included appropriately in the resources expended section of the SOFA?",null,null,"SORP 218 (b)"]
["C17.7","Have revaluation gains or losses (which are not considered to be impairment losses) on assets held for the charitable NDPB’s own use been included in the section on gains and losses on revaluations of fixed assets for the charitable NDPB’s own use? ",null,null,"SORP 218 (c)"]
[null,"Gains and losses on investment assets",null,{"$f":"IF((AND(D324<>\"no\",D326<>\"no\",D328<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: investment assets (excluding investment properties) will generally meet the definition of a financial asset, and therefore be subject to the disclosure requirements of FRSs 25, 26 and 29. These requirements are framed in the context of an entity preparing a profit and loss account and statement of total recognised gains and losses. Their application to the charitable NDPB and its SOFA should be undertaken with regard to the underlying principles of the FRSs, and considerations of materiality and presentation. The requirements in respect of the SOFA are set out in C17.10."]
["C17.8","Have any gains and losses on investment assets (including property investments) been included under the gains and losses on the revaluation and disposal of investment assets?  ",null,null,"SORP 219\nSSAP 19.13"]
[null,"Note: realised and unrealised gains and losses may be included in a single row on the SOFA. This approach will be necessary where the charitable NDPB adopts a “marking to market” or continuous revaluation approach in relation to its investment portfolio.",null,null,"SORP 219"]
["C17.9","Have all changes in the value of investment assets in the year, whether or not realised, been reported in the “gains and losses on investment assets” section of the SOFA? ",null,null,"SORP 296"]
[null,"Note: Where a deficit (or reversal) on a property is expected to be permanent, the FReM, in applying SSAP 19, requires this to be charged to the SOFA.",null,null,"SSAP 19.13"]
["C17.10","Have the following items of income, expense, gains or losses been disclosed either in the SOFA or in the notes:",null,{"$f":"IF((AND(D329<>\"no\",D337<>\"no\",D339<>\"no\", D342<>\"no\",D343<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) net gains or net losses on:",null,{"$f":"IF((AND(D330<>\"no\", D331<>\"no\",D332<> \"no\", D334<>\"no\", D335<>\"no\", D336<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) financial assets or financial liabilities at fair value through profit or loss designated as such upon initial recognition? ",null,null,"FRS 29.20 (a) (i)\nFRS 26.9"]
[null,"(ii) financial assets or financial liabilities at fair value through profit or loss that are classified as held for trading?",null,null,"FRS 29.20 (a) (i)\nFRS 26.9"]
[null,"(iii) available-for-sale financial assets: "]
[null,"Note: FRS 29.20 (a) requires the separate disclosure of the amount of gain or loss recognised directly in equity during the period and the amount removed from equity and recognised in profit or loss for the period. However, SORP 219 which requires the reporting of any changes in the value of investment assets during the period, whether or not realised, in the gains and losses on investment assets section of the SOFA."]
[null,"(iv) held-to-maturity investments?",null,null,"FRS 29.20 (a) (iii)"]
[null,"(v) loans and receivables?",null,null,"FRS 29.20 (a) (iv)"]
[null,"(vi) financial liabilities measured at amortised cost?",null,null,"FRS 29.20 (a) (v)"]
[null,"(b) total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not at fair value through profit or loss?",null,null,"FRS 29.20 (b)"]
[null,"Note: where FRS 29.20 (b) is applied to contracts with a discretionary participation feature, the total interest expense recognised in profit or loss should be disclosed, but the interest expense does not need to be calculated using the effective interest method.",null,null,"FRS 29.20A"]
[null,"(c) fee income and expense (other than amounts included in determining the effective interest rate) arising from:",null,{"$f":"IF((AND(D340<>\"no\", D341<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) financial assets or financial liabilities that are not at fair value through profit or loss?",null,null,"FRS 29.20 (c) (i)"]
[null,"(ii) trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans, and other institutions?",null,null,"FRS 29.20 (c) (ii)"]
[null,"(d) interest income on impaired financial assets accrued in accordance with FRS 26.AG93?",null,null,"FRS 29.20 (d)"]
[null,"(e) the amount of any impairment loss for each class of financial asset?",null,null,"FRS 29.20 (e)"]
[null,"Gains and losses on defined benefit pension schemes",null,{"$f":"IF((AND(D345<>\"no\")),\"\",\"no\")","v":""}]
["C17.11","Have actuarial gains or losses on defined benefit pension schemes been separately disclosed in the gains and losses section of the SOFA? ",null,null,"SORP 220"]
[null,"Note: see also C20.20."]
["C18","SEGMENTAL ANALYSIS AND/OR ACQUISITIONS, DISPOSALS AND CONTINUING OPERATIONS ANALYSIS"]
[null,"Note: the functional analysis of incoming resources and resources expended in the SOFA will normally meet the spirit of SSAP 25. And charities do not normally make material acquisitions or disposals of operations as defined in FRS3."]
[null,"If the charitable NDPB does disclose segmental information, or has acquired or disposed of operations, complete Supplement C2. Click on \"link\" to see question 3 of \"Initial Questions\" sheet to obtain this supplement.",null,null,"Link to \"Initial questions\" sheet","Supplement C2\nNote: this link only works if \"Supplement C2\" sheet has been activated in the \"Initial questions\" sheet"]
["C19","STAFF COSTS AND EMOLUMENTS",null,{"$f":"IF((AND(D352<>\"no\",D371<>\"no\",D376<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the FreM requires the inclusion in the annual report of a remuneration report in accordance with the Companies Act, as interpreted by FReM. ",null,null,null,"Link to remuneration report requirements"]
[null,"All staff",null,{"$f":"IF((AND(D353<>\"no\",D354<>\"no\",D361<>\"no\",D362<>\"no\",D363<>\"no\")),\"\",\"no\")","v":""}]
["C19.1","Have staff costs included in the financial statements been analysed between wages and salaries, social security costs and other pension costs?",null,null,"CA § 411 (5)\nSORP 235"]
["C19.2","Has the average number of full time equivalent persons employed, analysed in accordance with the activities shown on the face of the SOFA and under the following headings, been included in the notes to the financial statements:",null,{"$f":"IF((AND(D355<>\"no\",D357<>\"no\",D359<>\"no\",D360<>\"no\")),\"\",\"no\")","v":""},"SORP 235"]
[null,"(a) staff with a permanent (UK) employment contract with the entity?",null,null,"FReM 5.4.4 f)"]
[null,"Note: including those on outward secondment or loan to another organisation"]
[null,"(b) other staff engaged on the objectives of the charitable NDPB (e.g. short term contract staff, agency/temporary staff, locally engaged staff overseas and inward secondments where the charitable NDPB is paying the whole or the majority of their costs)? ",null,null,"FReM 5.4.4 f)"]
[null,"Note: where the number of staff under any one category of ‘other staff’ is significant, that category should be separately disclosed. ",null,null,"FReM 5.4.4 f)"]
[null,"(c) Ministers?",null,null,"FReM 5.4.4 f)"]
[null,"(d) special advisers?",null,null,"FReM 5.4.4 f)"]
["C19.3","Have amounts received for staff seconded-out and on outward loan where this has been shown as incoming resources in the SOFA been deducted from each of the headings in C19.2 and shown in the analysis of staff costs as a separate line? ",null,null,"FReM DY Note 7\nNG Note 3"]
["C19.4","Where staff costs have been capitalised, has the amount capitalised been disclosed as a footnote to the analysis of staff costs?",null,null,"FReM DY Note 7\n"]
["C19.5","Where staff have been engaged on capital projects, and their costs have been capitalised, have the staff numbers engaged on capital projects under each heading in C19.2 been disclosed?",null,null,"FReM DY Note 9\nNG Note 3"]
["C19.6","Has the entity provided summary data on their use of exit packages agreed in year, and in the format proposed by the Cabinet Office?",null,null,"FReM 5.4.61"]
[null,"Employees earning over £60,000",null,{"$f":"IF((AND(D366<>\"no\",D367<>\"no\",D374<>\"no\",D375<>\"no\",D376<>\"no\")),\"\",\"no\")","v":""}]
["C19.7","Has the number of employees been disclosed whose emoluments for the year (including taxable benefits in kind but not employer pension costs) fell within each band of £10,000 from £60,000 upwards? Bands in which no employee's emoluments fell should not be listed.",null,null,"SORP 236"]
["C19.8","Has the following been disclosed for staff falling into the higher paid category defined in C19.7:"]
[null,"(a) contributions in the year for the provision of defined contribution scheme (normally money purchase schemes); and",null,null,"SORP 237 (a)"]
[null,"(b) the number of staff to whom retirement benefits are accruing under defined contribution schemes and defined benefit schemes respectively. ",null,null,"SORP 237 (b)"]
["C19.9","If there are no employees with emoluments over £60,000, has this fact been stated?",null,null,"SORP 238"]
[null,"Trustees' remuneration and benefits",null,{"$f":"IF((AND(D373<>\"no\",D374<>\"no\",D375<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: it is unusual for Trustees or a related party of a Trustee (e.g. spouse or business partner) to be remunerated by the charitable NDPB, and therefore where such remuneration takes place, detailed disclosures are required. All transactions with trustees should be regarded as material irrespective of size, except where one of the exceptions listed in SORP 229 applies.",null,null,"SORP 230"]
["C19.8","Has each type of related party transaction (i.e. particulars of remuneration paid to each Trustee or person connected to a Trustee, including pension contributions paid and benefits accruing) been disclosed? ",null,null,"SORP 230 (b)"]
["C19.9","Has the legal authority (e.g. provision in the governing document) and reason for any remuneration paid to a Trustee (or person connected to a Trustee) been disclosed?",null,null,"SORP 230 (c)"]
["C19.10","Where no trustees (or persons connected to a Trustee) received any remuneration, has that fact been stated?",null,null,"SORP 230 (d)"]
[null,"Trustees' expenses",null,{"$f":"IF((AND(D377<>\"no\",D382<>\"no\")),\"\",\"no\")","v":""}]
["C19.11","Where Trustees have been reimbursed for expenses incurred in providing services to the charitable NDPB, have the following been disclosed:",null,{"$f":"IF((AND(D378<>\"no\",D379<>\"no\",D380<>\"no\")),\"\",\"no\")","v":""},"SORP 231"]
[null,"(a) the aggregate amount of expenses reimbursed?"]
[null,"(b) the nature of those expenses (e.g. travel and subsistence)?"]
[null,"(c) the number of recipient trustees?"]
[null,"Note: these disclosures should not include reimbursement of expenses incurred by Trustees on behalf of or as agents of the charitable NDPB.",null,null,"SORP 232 "]
["C19.12","Where Trustees have received no expenses, has that fact been stated?",null,null,"SORP 233"]
["C20","PENSIONS",null,{"$f":"IF((AND(D384<>\"no\",D389<>\"no\",D485<>\"no\",D496<>\"no\",D502<>\"no\")),\"\",\"no\")","v":""}]
["C20.1","Where the charitable NDPB participates in one of the following schemes: \n     • Principal Civil Service Pension Scheme (PCSPS)\n     • Armed Forces Pension Scheme (AFPS)\n     • NHS Superannuation Scheme\n     • Teachers’ Superannuation Scheme\n     • United Kingdom Atomic Energy Authorities Superannuation\n       Schemes\n     • Judicial Pension Scheme\n     • Department for International Development – Overseas\n       Superannuation Scheme\n     • Research Councils’ Pension Scheme \n     • DFP Northern Ireland Superannuation and Other Allowances\n     • HPSS Northern Ireland Superannuation Scheme\n     • Police Service Northern Ireland Pension Scheme\n     • Northern Ireland Teachers Superannuation Scheme\n     • Scottish NHS Superannuation Scheme\n     • Scottish Teachers Superannuation Scheme:",null,{"$f":"IF((AND(D385<>\"no\",D386<>\"no\",D387<>\"no\")),\"\",\"no\")","v":""},"FReM 12.1.1"]
[null,"(a) have contributions to the scheme been accounted for as if it were a defined contribution scheme?",null,null,"FReM 12.2.5 (a)"]
[null,"(b) has the fact that the scheme is a defined benefit scheme which prepares its own scheme statements been disclosed?\nBest practice per FReM 2008-09",null,null,"FReM 2008/09 6.5.2 (a)"]
[null,"(c) has any available information about the existence of the surplus or deficit and the implications of that surplus or deficit for the employer been disclosed?\nBest practice per FReM 2008-09",null,null,"FReM 2008/09 6.5.2 (b)"]
[null,"Note: this information should be available from the relevant pension scheme statement.",null,null,"FReM 2008/09 6.5.2 (b)"]
[null,"Defined benefit schemes",null,{"$f":"IF((AND(D393<>\"no\",D395<>\"no\",D397<>\"no\",D411<>\"no\",D428<>\"no\",D436<>\"no\",D440<>\"no\",D457<>\"no\",D470<>\"no\",D475<>\"no\",D478<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): the information disclosed should enable users of financial statements to evaluate the nature of the charitable NDPB's defined benefit schemes and the financial effects of changes in those schemes during the period.",null,null,"FRS 17 76"]
[null,"Note (2): information about related party transactions with retirement benefit schemes should be disclosed where required by FRS 8, and about contingent liabilities arising from retirement benefit obligations where required by FRS 12.",null,null,"FRS 17 81 and 82"]
[null,"Note (3): where the charitable NDPB has more than one defined benefit scheme, disclosures may be made in total, separately for each scheme, or in such groupings as are considered to be the most useful.  Where the charitable NDPB provides disclosures in total for a grouping of schemes, such disclosures are provided in the form of weighted averages or of relatively narrow ranges.",null,null,"FRS 17 79"]
["C20.2","Has a general description of the type of scheme, including the nature of the scheme (i.e. defined benefit), been disclosed?",null,null,"SORP 445 (a)\nFRS 17 77 (a)"]
[null,"Note: such a description should distinguish, for example, a flat salary pension scheme from a final salary pension scheme or a retirement healthcare scheme. The description should include informal practices that give rise to constructive obligations included in the measurement of the scheme liabilities in accordance with FRS 17.20 (b). ",null,null,"FRS 17 78"]
["C20.3","Has the date of the most recent full actuarial valuation on which the amounts in the financial statements are based been disclosed?",null,null,"SORP 445 (b)"]
[null,"Note: full actuarial valuations of a defined benefit scheme should be undertaken by an independent, qualified actuary at intervals not exceeding three years and updated annually at the charitable NDPB's balance sheet date to reflect current conditions.",null,null,"SORP 434"]
[null,"Present value of scheme liabilities",null,{"$f":"IF((AND(D398<>\"no\",D399<>\"no\",D410<>\"no\")),\"\",\"no\")","v":""}]
["C20.4","Has a reconciliation of opening and closing balances of the present value of scheme liabilities been disclosed?",null,null,"SORP 445 (f)\nFRS 17 77 (b)"]
["C20.5","Have the effects attributable to each of the following during the period been shown separately, if applicable, in the reconciliation of opening and closing balances of the present value of scheme liabilities: ",null,{"$f":"IF((AND(D400<>\"no\",D401<>\"no\",D402<>\"no\",D403<>\"no\",D404<>\"no\",D405<>\"no\",D406<>\"no\",D407<>\"no\",D408<>\"no\",D409<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) current service cost?",null,null,"FRS 17 77 (b) (i)"]
[null,"(b) interest cost?",null,null,"FRS 17 77 (b) (ii)"]
[null,"(c) contributions by scheme participants?",null,null,"FRS 17 77 (b) (iii)"]
[null,"(d) actuarial gains and losses?",null,null,"FRS 17 77 (b) (iv)"]
[null,"(e) foreign currency exchange rate changes on schemes measured in a currency different from the entity's presentation currency?",null,null,"FRS 17 77 (b) (v)"]
[null,"(f) benefits paid?",null,null,"FRS 17 77 (b) (vi)"]
[null,"(g) past service cost?      ",null,null,"FRS 17 77 (b) (vii)"]
[null,"(h) business combinations?      ",null,null,"FRS 17 77 (b) (viii)"]
[null,"(i) curtailments?      ",null,null,"FRS 17 77 (b) (ix)"]
[null,"(j) settlements?      ",null,null,"FRS 17 77 (b) (x)"]
["C20.6","Has an analysis of scheme liabilities into amounts arising from schemes that are wholly unfunded and amounts arising from schemes that are wholly or partly funded been disclosed?",null,null,"FRS 17 77 (c)"]
[null,"Fair value of scheme assets",null,{"$f":"IF((AND(D412<>\"no\",D413<>\"no\",D422<>\"no\",D423<>\"no\",D424<>\"no\",D425<>\"no\")),\"\",\"no\")","v":""}]
["C20.7","Has a reconciliation of the opening and closing balances of the fair value of scheme assets been disclosed?",null,null,"FRS 17 77 (d)"]
["C20.8","Have the effects attributable to each of the following during the period been shown separately, if applicable, in the reconciliation of the opening and closing balances of the fair value of scheme assets: ",null,{"$f":"IF((AND(D414<>\"no\",D415<>\"no\",D416<>\"no\",D417<>\"no\",D418<>\"no\",D419<>\"no\",D420<>\"no\",D421<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) expected rate of return on scheme assets?",null,null,"FRS 17 77 (d) (i)"]
[null,"(b) actuarial gains and losses?",null,null,"FRS 17 77 (d) (ii)"]
[null,"(c) foreign currency exchange rate changes on schemes measured in a currency different from the entity's presentation currency?",null,null,"FRS 17 77 (d) (iii)"]
[null,"(d) contributions by the employer?",null,null,"FRS 17 77 (d) (iv)"]
[null,"(e) contributions by scheme participants?",null,null,"FRS 17 77 (d) (v)"]
[null,"(f) benefits paid?",null,null,"FRS 17 77 (d) (vi)"]
[null,"(g) business combinations?      ",null,null,"FRS 17 77 (d) (vii)"]
[null,"(h) settlements?      ",null,null,"FRS 17 77 (d) (viii)"]
["C20.9","Has the amount that each major category of scheme assets (including, but not limited to, equity instruments (equities), debt instruments (bonds), property, and all other assets) constitutes of the fair value of the total scheme assets at the beginning and at the end of the period, together with the expected rate of return for each category, been disclosed? ",null,null,"SORP 445 (e)\nFRS 17 77 (i)"]
["C20.10","Has a narrative description of the basis used to determine the overall expected rate of return on assets, including the effect of the major categories of scheme assets, been disclosed?",null,null,"FRS 17 77 (k)"]
["C20.11","Has the actual return on scheme assets been disclosed?",null,null,"FRS 17 77 (l)"]
["C20.12","Have the amounts included in the fair value of scheme assets for each of the following been disclosed:",null,{"$f":"IF((AND(D426<>\"no\",D427<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) each category of the entity's own financial instruments?",null,null,"FRS 17 77 (j) (i)"]
[null,"(b) any property occupied by, or other assets used by, the entity?",null,null,"FRS 17 77 (j) (ii)"]
[null,"Surplus or deficit",null,{"$f":"IF((AND(D429<>\"no\",D435<>\"no\",D431<>\"no\")),\"\",\"no\")","v":""}]
["C20.13","Has a reconciliation of the present value of scheme liabilities in FRS 17.77 (b) (C20.4) and the fair value of the scheme assets in FRS 17.77 (d) (C20.7) to the assets and liabilities recognised in the balance sheet been disclosed?",null,null,"SORP 445 (f)\nFRS 17 77 (e)"]
[null,"Note: to the extent that the charitable NDPB has a surplus in a scheme (i.e. is able to recover a surplus either through reduced contributions in future or through refunds from the scheme), an asset should normally be recognised in the accounts, and to the extent that the charitable NDPB has a deficit in the scheme (i.e. legal or constructive obligation), a liability should be recognised.",null,null,"SORP 433 (a) and 435"]
["C20.14","Has at least the following been included in the reconciliation required by FRS 17.77 (e) (C20.13):",null,{"$f":"IF((AND(D432<>\"no\",D433<>\"no\",D434<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) any past service cost not recognised in the balance sheet (see FRS 17.60)?",null,null,"FRS 17 77 (e) (i)"]
[null,"(b) any amount not recognised as an asset, because of the limit in FRS 17.41?",null,null,"FRS 17 77 (e) (ii)"]
[null,"(c) any other amounts recognised in the balance sheet?",null,null,"FRS 17 77 (e) (iii)"]
["C20.15","Have the principles in SORP 433 been adopted in relation to the provision of death-in-service and incapacity benefits that are not wholly insured, and provided through a defined benefit scheme?",null,null,"SORP 433"]
[null,"Material pension liabilities and assets",null,{"$f":"IF((AND(D437<>\"no\",D438<>\"no\",D439<>\"no\")),\"\",\"no\")","v":""}]
["C20.16","Where the charitable NDPB with a defined benefit scheme discloses a material pension liability, has an explanation been given in the notes to the financial statements (or Trustees’ Annual Report in the explanation of the policy on reserves) of the impact, if any, on the resources available for general application?",null,null,"SORP 447"]
["C20.17","Where a pension liability exceeds the balance on unrestricted funds, has an explanation been given in the notes to the financial statements of any limitations placed on any restricted fund of the charitable NDPB to contribute to any resource requirements arising from the disclosed liability?",null,null,"SORP 447"]
["C20.18","Where a material pension asset is disclosed, has an explanation been given in the notes to the financial statements (or the Trustees’ Annual Report) of the nature of the economic benefit derived from the asset, and an indication of the period over which any benefit in terms of reduced contributions will accrue to the charitable NDPB been given?",null,null,"SORP 448"]
[null,"Resources expended and gains and losses",null,{"$f":"IF((AND(D441<>\"no\",D452<>\"no\")),\"\",\"no\")","v":""}]
["C20.19","Have the following amounts been disclosed in the notes to the financial statements, and allocated, on a reasonable and consistent basis, to the appropriate resources expended categories in the SOFA:",null,{"$f":"IF((AND(D442<>\"no\",D443<>\"no\",D444<>\"no\",D445<>\"no\",D446<>\"no\",D449<>\"no\",D448<>\"no\",D451<>\"no\")),\"\",\"no\")","v":""},"SORP 445 (g) and 437"]
[null,"(a) the current service cost?",null,null,"SORP 437 (a)\nFRS 17 77 (f) (i)"]
[null,"(b) the past service costs?      ",null,null,"SORP 437 (a)\nFRS 17 77 (f) (iv)"]
[null,"(c) for funded schemes, any previously unrecognised surplus deducted from the past service costs?",null,null,"SORP 437 (a)"]
[null,"(d) gains and losses on any settlements and curtailments?                                                          ",null,null,"SORP 437 (a)\nFRS 17 77 (f) (v)"]
[null,"(e) for funded schemes, any previously unrecognised surplus deducted from the settlement or curtailment losses?",null,null,"SORP 437 (a)"]
[null,"Note: where past service costs, or gains or losses on settlements or curtailment, are material in the context of the particular expenditure (or income) category in which they are recognised, the amounts should be disclosed as exceptional in accordance with FRS 3.",null,null,"SORP 437 (c)"]
[null,"(f) the interest cost?",null,null,"SORP 437 (b)\nFRS 17 77 (f) (ii)"]
[null,"(g) for funded schemes, the expected return on assets in the scheme?",null,null,"SORP 437 (b)\nFRS 17 77 (f) (iii)"]
[null,"Note: income arising from changes in the net of the interest costs and expected return on assets should be recognised as an incoming resource and separately disclosed where material.",null,null,"SORP 437 (b)"]
[null,"(h) the effect of the limit in FRS 17.41?",null,null,"FRS 17 77 (f) (vi)"]
["C20.20","Have the following amounts been disclosed in the notes to the financial statements, and included within the \"other recognised gains and losses\" categories of the SOFA, under the heading \"actuarial gains and losses on defined benefit pension schemes\":",null,{"$f":"IF((AND(D453<>\"no\",D454<>\"no\",D455<>\"no\")),\"\",\"no\")","v":""},"SORP 437 (d)"]
[null,"(a) the total amount of actuarial gains and losses?",null,null,"FRS 17 77 (g) (i)"]
[null,"(b) the total amount of the effect of the limit in FRS 17.41?",null,null,"FRS 17 77 (g) (ii)"]
[null,"(c) the cumulative amount of actuarial gains and losses?",null,null,"FRS 17 77 (h)"]
[null,"Note: see also C17.11."]
[null,"Financial assumptions",null,{"$f":"IF((AND(D458<>\"no\",D466<>\"no\")),\"\",\"no\")","v":""}]
["C20.21","Has each of the main financial or actuarial assumptions used at the beginning of the period and at the balance sheet date been separately disclosed,  including where applicable:",null,{"$f":"IF((AND(D459<>\"no\",D461<>\"no\",D462<>\"no\",D463<>\"no\",D464<>\"no\")),\"\",\"no\")","v":""},"SORP 445 (d)"]
[null,"(a) the discount rates?",null,null,"FRS 17 77 (m) (i)\n"]
[null,"Note: the current rate determined by GAD for unfunded schemes is 3.2% real. Funded schemes should use a discount rate based on returns from AA corporate bonds at 31 March each year (or their financial year end if different).",null,null,"FAB 04/09\nPES (2009) 01"]
[null,"(b) the expected rates of return on any assets of the scheme for the periods presented in the financial statements?",null,null,"FRS 17 77 (m) (ii)"]
[null,"(c) the expected rates of salary increases (and of changes in an index or other variable specified in the formal or constructive terms of a scheme as the basis for future benefit increases)?",null,null,"FRS 17 77 (m) (iii)"]
[null,"(d) retirement healthcare cost trend rates?",null,null,"FRS 17 77 (m) (iv)"]
[null,"(e) any other material actuarial assumptions used?",null,null,"FRS 17 77 (m) (v)"]
[null,"Note: each actuarial assumption should be disclosed in absolute terms (for example, as an absolute percentage), and not just as a margin between different percentages or other variables.",null,null,"FRS 17 77 (m)"]
["C20.22","Has the effect of an increase of one percentage point and the effect of a decrease of one percentage point in the assumed retirement healthcare cost trend rates on the following been disclosed:",null,{"$f":"IF((AND(D468<>\"no\",D467<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the aggregate of the current service cost and interest cost components of net periodic retirement healthcare costs?",null,null,"FRS 17 77 (n) (i)"]
[null,"(b) the accumulated retirement healthcare obligation for healthcare costs?",null,null,"FRS 17 77 (n) (ii)"]
[null,"Note: all other assumptions should be held constant. For schemes operating in a high inflation environment, the percentage increase or decrease in the assumed healthcare cost trend rate should be of a significance similar to one percentage point in a low inflation environment.",null,null,"FRS 17 77 (n)"]
[null,"Information on previous periods",null,{"$f":"IF((AND(D471<>\"no\")),\"\",\"no\")","v":""}]
["C20.23","Has the following information for the current period and for the previous four periods been disclosed: ",null,{"$f":"IF((AND(D472<>\"no\",D473<>\"no\",D474<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the present value of the scheme liabilities, the fair value of the scheme assets and the surplus or deficit in the scheme?",null,null,"FRS 17 77 (o) (i)"]
[null,"(b) the experience adjustments arising on the scheme liabilities expressed either as an amount or a percentage of the scheme liabilities at the balance sheet date?",null,null,"FRS 17 77 (o) (ii) (A)"]
[null,"(c) the experience adjustments arising on the assets of the scheme expressed either as an amount or a percentage of the assets of the scheme at the balance sheet date?",null,null,"FRS 17 77 (o) (ii) (B)"]
[null,"Contributions",null,{"$f":"IF((AND(D476<>\"no\",D477<>\"no\")),\"\",\"no\")","v":""}]
["C20.24","Has the contribution made in respect of the period and any agreed contribution rates for future years been disclosed?",null,null,"SORP 445 (c)"]
["C20.25","Has the employer's best estimate, as soon as it can reasonably be determined, of contributions expected to be paid to the scheme during the accounting period beginning after the balance sheet date been disclosed? ",null,null,"FRS 17 77 (p)"]
[null,"Restricted funds",null,{"$f":"IF((AND(D479<>\"no\",D481<>\"no\",D483<>\"no\",D484<>\"no\")),\"\",\"no\")","v":""}]
["C20.26","Have pension assets or liabilities only been accrued to a restricted fund where it can be demonstrated that the benefit or liability can only accrue to that fund (e.g. where staff are specifically engaged on a long-term project funded from restricted income)?",null,null,"SORP 438"]
[null,"Note: it may be necessary to liaise with the provider of the restricted funding in order to agree the basis on which the pension assets or liabilities will be allocated to the fund.",null,null,"SORP 438"]
["C20.27","Has the allocation of a pension asset or liability to a restricted fund been reviewed on annual basis? ",null,null,"SORP 439"]
[null,"Note: where staff are no longer working on a restricted project or other factors indicate that the economic benefits or obligations no longer accrue to a particular restricted fund, the allocation of pension transactions should be reviewed.",null,null,"SORP 439"]
["C20.28","Where the criteria for the recognition of a pension asset or liability within restricted funds are met, have the related pension costs been recognised within the restricted funds column of the SOFA?",null,null,"SORP 440"]
["C20.29","Have past service costs and gains and losses on curtailments and settlements been recharged to restricted funds only where the charitable NDPB can demonstrate that the costs relate to present staff engaged in the activities of the restricted fund?",null,null,"SORP 442"]
[null,"Multi-employer defined benefit schemes",null,{"$f":"IF((AND(D486<>\"no\")),\"\",\"no\")","v":""},"FRS 17 80"]
["C20.30","Where more than one employer participates in a defined benefit scheme, and contributions are affected by a surplus or deficit in the scheme (i.e. by past service costs as well as current service costs), but the employer is unable to identify its share of the underlying assets and liabilities on a consistent and reasonable basis, has the following information been disclosed:",null,{"$f":"IF((AND(D490<>\"no\",D491<>\"no\",D487<>\"no\",D488<>\"no\",D489<>\"no\",D493<>\"no\")),\"\",\"no\")","v":""},"FRS 17 9(b)"]
[null,"(a) the fact that the scheme is a defined benefit scheme in which the charitable NDPB’s share of the underlying assets and liabilities is not identifiable (on a consistent and reasonable basis)?",null,null,"SORP 445 and 446\nFRS 17 9 (b) (i)"]
[null,"(b) the reason why sufficient information is not available to enable the employer to account for the scheme as a defined benefit scheme?",null,null,"FRS 17 9 (b) (ii)"]
[null,"(c) any available information about that surplus or deficit?",null,null,"SORP 446\nFRS 17 9 (b) (iii)"]
[null,"(d) the basis used to determine that surplus or deficit?",null,null,"FRS 17 9 (b) (iv)"]
[null,"(e) the implications, if any, for the entity?",null,null,"SORP 446\nFRS 17 9 (b) (v)"]
[null,"Note: information about the surplus or deficit in the scheme and the implications for the entity should be available from the relevant pension scheme statement."]
[null,"(f) a brief explanation of the general circumstances giving rise to this position?",null,null,"SORP 446"]
[null,"Note (1): the contributions to the scheme should be accounted for as if it were a defined contribution scheme. ",null,null,"SORP 431\nFRS 17 9 (b)"]
[null,"Note (2): where more than one employer participates in a defined benefit scheme, and contributions are set in relation to the current service period only (i.e. are not affected by any surplus or deficit in the scheme relating to past service of its own employees or any other members of the scheme), the entity should account for the contributions to the scheme as if it were a defined contribution scheme (see C7.10).  ",null,null,"SORP 431\nFRS 17 9 (a)"]
[null,"Defined contribution schemes",null,{"$f":"IF((AND(D497<>\"no\",D501<>\"no\")),\"\",\"no\")","v":""}]
["C20.31","For a defined contribution scheme, has the following been disclosed:",null,{"$f":"IF((AND(D498<>\"no\",D499<>\"no\",D500<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the scheme (i.e. defined contribution)?",null,null,"SORP 444 (a)\nFRS 17.75 (a)"]
[null,"(b) the cost for the period?",null,null,"SORP 444 (b)\nFRS 17.75 (b)"]
[null,"(c) any outstanding or prepaid contributions at the balance sheet date?",null,null,"SORP 444 (c)\nFRS 17.75 (c)"]
["C20.32","Have the pension costs for a defined contribution scheme (i.e. the contributions payable to the scheme in the accounting period) been allocated across the relevant resources expended categories in the SOFA?",null,null,"SORP 432"]
[null,"Transitional arrangements",null,{"$f":"IF((AND(D503<>\"no\")),\"\",\"no\")","v":""}]
["C20.33","Have any gains or losses arising on initial recognition of pension scheme items in primary statements on adoption of FRS 17 been dealt with as a prior period adjustment?",null,null,"FRS 17 96"]
["C21","OTHER EXPENDITURE DISCLOSURES",null,{"$f":"IF((AND(D505<>\"no\",D520<>\"no\",D523<>\"no\",D531<>\"no\",D537<>\"no\",D542<>\"no\",D546<>\"no\",D548<>\"no\",D550<>\"no\",D552<>\"no\",D555<>\"no\",D557<>\"no\")),\"\",\"no\")","v":""}]
["C21.1","In the notes to the financial statements, have all significant expenditure items been analysed separately including the following items (where incurred):",null,{"$f":"IF((AND(D506<>\"no\",D507<>\"no\",D508<>\"no\",D509<>\"no\",D510<>\"no\",D511<>\"no\",D512<>\"no\",D519<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.36"]
[null,"(a) rentals under operating leases (see also 21.13)?"]
[null,"(b) interest charges (see also C21.4)?",null,null,"NG Note 4"]
[null,"(c) auditors' remuneration (where cash) (see also C21.17)?",null,null,"CA 2006  s.492"]
[null,"(d) particulars of tax?",null,null,"SI 2008/410  s.67"]
[null,"(e) PFI service charges?",null,null,"FReM 5.4.36"]
[null,"(f) research and development expenditure (see also C21.14)?",null,null,"SSAP 13.31"]
[null,"(g) the components of non-cash items, including:",null,{"$f":"IF((AND(D513<>\"no\",D514<>\"no\",D515<>\"no\",D516<>\"no\",D517<>\"no\",D518<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.36"]
[null,"(i) depreciation?",null,null,"NG Note 4"]
[null,"(ii) amortisation?",null,null,"NG Note 4"]
[null,"(iv) auditors’ remuneration (where non-cash) (see also C21.17)?"]
[null,"(v) provision provided for in year?",null,null,"NG Note 4"]
[null,"(vi) unwinding of discount on provisions?",null,null,"NG Note 4"]
[null,"(vii) other components? (Any significant items should be separately analysed as part of this note).",null,null,"NG Note 4"]
[null,"(h) other significant items?",null,null,"FReM 5.4.36"]
[null,"Impairment losses",null,{"$f":"IF((AND(D521<>\"no\")),\"\",\"no\")","v":""}]
["C21.2","Have impairment losses been included within resources expended under the appropriate heading, and disclosed as an exceptional item where appropriate?",null,null,"\nFRS 11.67\nSORP 169 (c)"]
[null,"Note: for further guidance on the disclosure of exceptional items, see section C14. "]
[null,"Interest payable and similar charges",null,{"$f":"IF((AND(D524<>\"no\",D525<>\"no\",D528<>\"no\",D529<>\"no\")),\"\",\"no\")","v":""}]
["C21.3","Has interest and similar charges payable to group undertakings been disclosed separately from other interest payable and similar charges?",null,null,"SI 2008/410 Sch 1, part 3"]
["C21.4","Has the total of interest payable and similar charges (excluding interest and similar charges payable to group undertakings) for the following been disclosed:",null,{"$f":"IF((AND(D526<>\"no\",D527<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) bank loans and overdrafts?",null,null,"CA 2006 § 83 (1) (a)"]
[null,"(b) all other loans made to the charitable NDPB?",null,null,"CA 2006 § 83 (1) (b)"]
["C21.5","Has the unwinding of the discount on any discounted provisions been included in interest payable and similar charges?",null,null,"FRS 12.48"]
["C21.6","Has any transfer from the SOFA in respect of finance costs that have been capitalised as part of an asset been separately disclosed?",null,null,"FRS 4.76"]
[null,"Note: charitable NDPBs should not capitalise any finance costs that are directly attributable to the construction of tangible fixed assets. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.6 (d)"]
[null,"Auditors' remuneration",null,{"$f":"IF((AND(D532<>\"no\",D536<>\"no\")),\"\",\"no\")","v":""}]
["C21.7","Have the following been separately disclosed in a note to the financial statements:",null,{"$f":"IF((AND(D533<>\"no\",D534<>\"no\")),\"\",\"no\")","v":""},"SORP 239"]
[null,"(a) auditor’s remuneration (including non-cash benefits) for audit work? ",null,null,"SORP 239\nFReM 5.2.12 (l)\nCA 2006 § 494 (2)"]
[null,"(b) auditor’s remuneration (including non-cash benefits) for non-audit work? ",null,null,"SORP 239\nFReM 5.2.12 (l)\nCA 2006 § 494 (2)  "]
[null,"Note: non-audit work has been interpreted as including those services over which the entity has discretion over who to appoint. Thus, it would not include other statutory activities not related to the audit of the entity's financial statements (for example value for money reports or PSA validation exercises). "]
["C21.8","Where there are non-cash benefits, has the their nature and estimated money value been disclosed?",null,null,"CA 2006 § 494 (3)"]
[null,"Notional expenditure",null,{"$f":"IF((AND(D539<>\"no\",D540<>\"no\",D541<>\"no\",D538<>\"no\")),\"\",\"no\")","v":""}]
["C21.9","Have notional charges been included in the SOFA after \"total resources expended\" and before the suggested total heading of \"total resources expended including notional costs\"?",null,null,"FReM 11.5.1"]
["C21.10","Have notional charges been reversed out within the SOFA after the \"other recognised gains and losses\" section and before the total \"net movement in funds\"?",null,null,"FReM 11.5.1"]
["C21.11","Has the entity ensured that notional costs have not been recorded for cost of capital, ",null,null,"FReM 11.5.2"]
[null,"Note: actual costs may be charged in circumstances where the Treasury directs that it is appropriate. Where entities use cost of capital in management accounting or for setting fees and charges in accordance with the fees and charges guidance, these costs must be excluded from the accounts of the entity.",null,null,"FReM 11.5.2"]
[null,"Lease rentals",null,{"$f":"IF((AND(D543<>\"no\")),\"\",\"no\")","v":""}]
["C21.13","Have the following been separately disclosed in a note to the financial statements:",null,{"$f":"IF((AND(D544<>\"no\",D545<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) aggregate amount of finance charges in respect of finance leases and similar hire purchase contracts?",null,null,"SSAP 21.53"]
[null,"(b) total operating lease and similar hire purchase rentals charged in year, analysed between hire of plant and machinery and other operating leases?",null,null,"SSAP 21.55"]
[null,"Research and development expenditure",null,{"$f":"IF((AND(D547<>\"no\")),\"\",\"no\")","v":""}]
["C21.14","Has the total amount of research and development expenditure, analysed between current year’s expenditure and amounts amortised from deferred expenditure, been disclosed? ",null,null,"5.4.38\nSSAP 13.31"]
[null,"EU expenditure",null,{"$f":"IF((AND(D549<>\"no\")),\"\",\"no\")","v":""}]
["C21.15","Has all EU expenditure in respect of grants or subsidy claims, whether incurred on the charitable NDPB’s own behalf or whether it is acting as an agent for the EU (with the exception of expenditure on twinning projects), been accounted for gross, and separately analysed within the notes?",null,null,"FReM 11.3.6"]
[null,"Disposal of previously acquired business",null,{"$f":"IF((AND(D551<>\"no\")),\"\",\"no\")","v":""}]
["C21.16","Where a previously acquired business or business segment has been disposed of, has the profit or loss on disposal, where material, been disclosed?",null,null,"FRS 10.54"]
[null,"Negative goodwill",null,{"$f":"IF((AND(D553<>\"no\",D554<>\"no\")),\"\",\"no\")","v":""}]
["C21.17","Where negative goodwill is being written back, have the periods in which it is being written back been disclosed?",null,null,"FRS 10.63"]
["C21.18","Where negative goodwill exceeds the fair values of the non-monetary assets, has an explanation of the amount and source of the 'excess' negative goodwill and the periods in which it is being written back been given?",null,null,"FRS 10.64"]
[null,"Barter transactions for advertising",null,{"$f":"IF((AND(D556<>\"no\")),\"\",\"no\")","v":""}]
["C21.19","Where barter transactions for advertising have been included in the SOFA, has the total amount that has been included been disclosed in a note to the financial statements? ",null,null,"FReM 11.2.4\nUITF 26.12"]
[null,"Taxation",null,{"$f":"IF((AND(D558<>\"no\")),\"\",\"no\")","v":""}]
["C21.20","Where the charitable NDPB is exempt from corporation tax under Section 505 ICTA 1988 (as is normally the case), has this been disclosed?",null,null,"CA 2006 4 § 67"]

{"sheet":"Section E","index":7,"n_rows":589,"n_cols":11,"rows_kept":589,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION E: BALANCE SHEET AND RELATED NOTES",null,{"$f":"IF((AND(D3<>\"no\",D57<>\"no\",D59<>\"no\",D192<>\"no\",D252<>\"no\",D296<>\"no\",D298<>\"no\",D302<>\"no\",D323<>\"no\",D325<>\"no\",D336<>\"no\",D368<>\"no\",D538<>\"no\",D570<>\"no\",D574<>\"no\",D577<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["E1","GENERAL",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D6<>\"no\",D7<>\"no\",D8<>\"no\",D14<>\"no\",D15<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"n/a"]
["E1.1","Have all balance sheet items been disclosed under the headings and in the order specified in CA 2006 as amended by the SORP, the FReM and the charitable NDPB’s accounts direction?",null,null,"\nSORP 246 and Table 7"]
["E1.2","Has the disclosure of any transaction whether or not it results in assets or liabilities being recognised or ceasing to be recognised been sufficient to enable the user of the financial statements to understand its commercial effect?",null,null,"FRS 5.30"]
["E1.3","Where a transaction has resulted in assets and liabilities being recognised whose nature differs from that of items usually included under the relevant balance sheet headings, have the differences been explained?",null,null,"FRS 5.31"]
["E1.4","Where there has been, or needs to be, linked presentation of assets and liabilities, have all the relevant disclosure requirements in FRS 5 been complied with?",null,null,"FRS 5.26 - 5.28"]
["E1.5","Has, as a minimum, the following been separately and clearly identified in the balance sheet:",null,{"$f":"IF((AND(D9<>\"no\",D10<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""},"SORP 247"]
[null,"(a) unrestricted income funds?"]
[null,"(b) restricted income funds?"]
[null,"(c) endowment funds?"]
[null,"Note (1): the split between permanent and expendable endowments, and between general and designated unrestricted funds, may be shown on the balance sheet or in the notes. The order in which the categories of funds are presented within the balance sheet (Section E of Table 7) can be varied according to presentational preference.",null,null,"SORP 247"]
[null,"Note (2): the charitable NDPB may choose to adopt a columnar presentation of its assets, liabilities and funds in the balance sheet. Such a presentation shows the asset and liability categories analysed in columns between each fund type in a similar way to the SOFA. Although not mandatory, this approach ensures the required analysis of assets and liabilities by category of fund is presented. Where the charitable NDPB does not have funds of a particular category, the column related to that category of fund should be omitted.",null,null,"SORP 248"]
["E1.6","Where the balance sheet is not presented in columnar format, have the assets and liabilities (e.g. investments, fixed assets, net current assets) representing each category of fund been summarised and analysed between those funds in the notes to the financial statements? ",null,null,"SORP 248"]
["E1.7","Does the balance sheet and associated notes show assets, liabilities and fund categories under the following headings?",null,{"$f":"IF((AND(D16<>\"no\",D25<>\"no\",D32<>\"no\",D36<>\"no\",D38<>\"no\",D42<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""},"SORP 246 Table 7"]
[null,null,null,{"$f":"IF((AND(D17<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D21<>\"no\",D22<>\"no\",D23<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.1","1  Fixed assets",null,null,"A"]
["E1.7.2","(a) Intangible assets",null,null,"A1"]
["E1.7.3","(b) Tangible assets",null,null,"A2"]
["E1.7.4","(c) Heritage assets",null,null,"A3"]
["E1.7.5","(d) Investments:",null,null,"A4"]
["E1.7.6","(i) Investments",null,null,"A4a"]
["E1.7.7","(ii) Programme related investments",null,null,"A4b"]
["E1.7.8","A  Total fixed assets"]
[null,null,null,{"$f":"IF((AND(D26<>\"no\",D27<>\"no\",D28<>\"no\",D29<>\"no\",D30<>\"no\",D31<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.9","2  Current assets",null,null,"B"]
["E1.7.10","(a) Stocks and work-in-progress",null,null,"B1"]
["E1.7.11","(b) Debtors",null,null,"B2"]
["E1.7.12","(c) Investments",null,null,"B3"]
["E1.7.13","(d) Cash at bank and in hand",null,null,"B4"]
["E1.7.14","B  Total current assets"]
[null,null,null,{"$f":"IF((AND(D33<>\"no\",D34<>\"no\",D35<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.15","3  Liabilities",null,null,"C"]
["E1.7.16","(a) Creditors: amounts falling due within one year",null,null,"C1"]
["E1.7.17","C  Net current assets or liabilities"]
[null,null,null,{"$f":"IF((AND(D37<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.18","D  Total assets less current liabilities"]
[null,null,null,{"$f":"IF((AND(D39<>\"no\",D40<>\"no\",D41<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.19","4  Creditors: amounts falling due after more than one year",null,null,"C2"]
["E1.7.20","5  Provisions for liabilities and charges",null,null,"C3"]
["E1.7.21","E  Net asset or liabilities excluding pension asset or liability"]
[null,null,null,{"$f":"IF((AND(D43<>\"no\",D44<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.22","6  Defined benefit pension scheme asset or liability",null,null,"D"]
["E1.7.23","F  Net assets or liabilities including pension asset or liability"]
[null,null,null,{"$f":"IF((AND(D46<>\"no\",D47<>\"no\",D48<>\"no\",D49<>\"no\",D50<>\"no\",D51<>\"no\",D52<>\"no\",D53<>\"no\",D54<>\"no\",D55<>\"no\",D56<>\"no\")),\"\",\"no\")","v":""}]
["E1.7.24","7  The funds of the charitable NDPB",null,null,"E"]
["E1.7.25","(a) Endowment funds",null,null,"E1"]
["E1.7.26","(b) Restricted income funds",null,null,"E2"]
["E1.7.27","(c) Unrestricted income funds",null,null,"E3"]
["E1.7.28","(i) Share capital",null,null,"E3a"]
["E1.7.29","(ii) Unrestricted income funds",null,null,"E3b"]
["E1.7.30","(iii) Revaluation reserve",null,null,"E3c"]
["E1.7.31","G  Unrestricted income funds excluding pension asset/liability"]
["E1.7.32","(d) Pension reserve",null,null,"E3d"]
["E1.7.33","H  Total unrestricted funds"]
["E1.7.34","I  Total charitable NDPB funds"]
["E2","INTANGIBLE FIXED ASSETS"]
[null,"Note: under FRS 10, the only intangibles that may be capitalised are purchased goodwill or intangible assets, or internally generated intangibles that have a readily ascertainable market value. If the charitable NDPB does have capitalisable intangible assets, note that the FReM requires a policy of capitalisation, overriding the choice of capitalisation or write off in SSAP 13 and FRS 10, and complete Supplement E2. See question 4 of \"Initial Questions\" sheet to obtain this supplement.",null,null,"Link to \"Initial questions\" sheet","Supplement E2 \nNote: this link only works if \"Supplement E2\" sheet has been activated in the \"Initial questions\" sheet "]
["E3","TANGIBLE FIXED ASSETS",null,{"$f":"IF((AND(D77<>\"no\",D97<>\"no\",D98<>\"no\",D100<>\"no\",D101<>\"no\",D102<>\"no\",D104<>\"no\",D105<>\"no\",D106<>\"no\",D107<>\"no\",D108<>\"no\",D109<>\"no\",D115<>\"no\",D116<>\"no\",D117<>\"no\",D118<>\"no\",D136<>\"no\",D137<>\"no\",D138<>\"no\",D156<>\"no\",D158<>\"no\",D167<>\"no\",D172<>\"no\",D174<>\"no\",D176<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): the following section does not apply to heritage assets (E4) or investment assets (E5)."]
[null,"Note (2): FRS 15 applies, subject to the following:"]
[null,"Recognition and Measurement"]
[null,"(a) all tangible fixed assets should be carried at valuation so as to give a true and fair view of the value of those assets at the balance sheet date: there is no option as given in FRS 15 to measure at cost, or to value only certain classes of assets.",null,null,"FReM 2.1.4"]
[null,"(b) tangible fixed assets should be valued at the lower of replacement cost and recoverable amount (which is the higher of net realisable value or value in use). Where the charitable NDPB cannot measure value in use in terms of income, value in use should be assumed to be at least equal to the cost of replacing the service potential provided by the asset (subject to any impairment of that service potential). Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.6 c)"]
[null,"(c) gains and losses arising on disposal, revaluation or impairment of fixed assets - whether held for the charitable NDPB’s own use or for investment purposes - should form part of the particular fund in which the investment or other asset concerned is or was held. See C17.4 - C17.7. ",null,null,"SORP 217"]
[null,"Valuations - Property"]
[null,"(d) charitable NDPBs should value their estates using the most appropriate valuation methodology available in FRS 15. Such methods might include:\n  (i) the approach set out in FRS 15.42 to 15.62; \n  (ii) a quinquennial valuation supplemented by annual indexation \n    and no interim professional valuation;\n  (iii) annual valuations; or\n  (iv) a rolling programme of valuations of properties (whether \n    specialised or non-specialised). Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 a)"]
[null,"(e) the valuers should determine, using the RICS ‘Red Book’ and following discussions with the charitable NDPB, the most appropriate valuation methodology. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 b)"]
[null,"(f) where a valuer determines that a cost approach (otherwise known as depreciated replacement cost (DRC)) is the most appropriate, charitable NDPBs and their valuers should have regard to the RICS Valuation Information Paper No. 10 and the more detailed guidance available on the FReM website. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 b)"]
[null,"(g) where DRC is used:\n    (i) charitable NDPBs should normally value a modern equivalent \n        asset in line with the Red Book. The charitable NDPB should \n        discuss with the relevant authority (through sponsoring bodies \n        where appropriate) any plans to value a reproduction of the \n        existing asset and determine whether such an approach is \n        appropriate to the charitable NDPB’s circumstances;\n    (ii) charitable NDPBs should use the ‘instant build’ approach; \n    (iii) the choice of whether to value an alternative site will normally \n         hinge on the locational requirements of the service that is \n         being provided.\nBest practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 c)\nFReM 2008/09 5.2.7 d)\nFReM 2008/09 5.2.7 e)"]
[null,"(h) the cost of enhancements to existing assets should be capitalised during the construction phase as an asset under construction.\nBest practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 f)"]
[null,"(i) at the first valuation after the asset is brought into use, any write down of cost should be treated as an impairment (i.e. additional depreciation of the impaired asset) and included appropriately in the resources expended section of the SOFA. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 f)\nSORP 218 (a)"]
[null,"Valuations - Non-Property"]
[null,"(j) charitable NDPBs may adopt a depreciated historical cost basis as a proxy for current valuations for assets that have short useful economic lives (UELs) or low values (or both) - but the UEL must be a realistic reflection of the life of the asset and the depreciation method used must provide a realistic reflection of the consumption of that asset class. To qualify as a \"proxy\", the NAO considers that the depreciated historical cost value should not be materially different from the current valuation. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 h)\n"]
[null,"(k) where depreciated historical cost is not used, assets should be carried at current value, and valued using the most appropriate valuation methodology available in FRS 15. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 i)"]
[null,"More detailed guidance on valuations is available In \"Guidance on Asset Valuation\" on the FReM website. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.7 "]
["E3.1","Have tangible fixed assets been analysed, at a minimum, according to the following categories (where material):",null,{"$f":"IF((AND(D79<>\"no\",D80<>\"no\",D84<>\"no\",D85<>\"no\",D86<>\"no\",D88<>\"no\",D92<>\"no\",D93<>\"no\",D82<>\"no\",D89<>\"no\",D90<>\"no\",D91<>\"no\",D94<>\"no\")),\"\",\"no\")","v":""},"SORP 273\nFReM 5.4.38"]
[null,"(a) land?"]
[null,"(b) freehold interest in buildings excluding dwellings?",null,null,"SORP 273 (a)"]
[null,"(c) leasehold and other interests buildings excluding dwellings?",null,null,"SORP 273 (b)"]
[null,"Note: any land underlying or associated with buildings should be disclosed under land.",null,null,"FReM 5.438"]
[null,"(d) freehold interest in dwellings?",null,null,"SORP 273 (a)"]
[null,"Note: any land underlying or associated with buildings should be disclosed under land.",null,null,"FReM 5.438"]
[null,"(e) leasehold and other interests in dwellings?",null,null,"SORP 273 (b)"]
[null,"(f) infrastructure assets?"]
[null,"(g) networked assets?"]
[null,"Note: underlying and associated land should be included.",null,null,"FReM 5.438"]
[null,"(h) transport equipment?",null,null,"SORP 273 (c)"]
[null,"(i) plant and machinery?",null,null,"SORP 273 (c)"]
[null,"(j) information technology?"]
[null,"(k) furniture and fittings?",null,null,"SORP 273 (d)"]
[null,"(l) antiques and works of art?"]
[null,"(m) payments on account and assets under construction?",null,null,"SORP 273 (e)"]
[null,"(n) cultivated assets?"]
[null,"Note: these headings may be split or other narrower classes adopted, within reason, that meet the definition of a class of tangible fixed assets and are appropriate to the charitable NDPB's operations.",null,null,"SORP 273"]
[null,"Note: for definitions of, and examples of assets under, these headings, see FReM 5.4.38 (except for networked assets - see FReM 6.2.10). ",null,null,"FReM 5.438"]
["E3.2","In addition to land and buildings (including dwellings), have owned and leased assets been separately and clearly identified under the other headings listed in E3.1?",null,null,"FReM 5.4.38"]
["E3.3","Have tangible fixed assets been initially included at their cost of acquisition, including costs that are directly attributable to bringing the assets into working condition for their intended use? ",null,null,"SORP 255 (a)"]
[null,"Note: finance costs that are directly attributable to the construction of tangible fixed assets should not be capitalised. Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.2.6 d)"]
["E3.4","Where a functional fixed asset is acquired in full or in part from the proceeds of a grant, is the acquisition included at full cost (or, in the case of a joint arrangement, at the gross value of the charitable NDPB’s share in the asset) without netting off the grant proceeds?",null,null,"SORP 255 (b)"]
["E3.5","Where functional fixed assets have been donated, have they be included in the balance sheet at their current value at the date of the gift and also included in the SOFA as an incoming resource?",null,null,"SORP 255 (c)"]
["E3.6","Where functional fixed assets are capitalised some time after being acquired (e.g. as a result of a change in accounting policy), have they been included at original cost or at the value at which the gift was included in the SOFA, less an amount for depreciation? ",null,null,"SORP 255 (d)"]
[null,"Note: where neither of these amounts is ascertainable, a reasonable estimate of the asset’s cost or current value to the charitable NDPB should be used. Such a valuation should be regarded as the asset’s initial carrying amount and not regarded as a revaluation.",null,null,"SORP 255 (d)"]
["E3.7","Where land and buildings are held for both functional and investment purposes, but primarily used for charitable purposes, have they been included in tangible fixed assets?",null,null,"SORP 257 (a)"]
["E3.8","Where land and buildings are held for  both functional and investment purposes, but primarily used for investment purposes, have they been included as investment assets?",null,null,"SORP 257 (b)"]
["E3.9","Have land and buildings, which contain clearly distinguishable parts which are held for  both functional and investment purposes, been apportioned and analysed in the balance sheet between tangible fixed assets and investment assets?",null,null,"SORP 257 (c)"]
["E3.10","Has depreciation been recognised as an annual depreciation charge in the SOFA and shown in the balance sheet as accumulated depreciation deducted from the value of the relevant fixed assets?",null,null,"SORP 258"]
["E3.11","Has depreciation been charged on all tangible fixed assets held for use by the charitable NDPB and included on the balance sheet (excluding those which fall under E3.11)?",null,null,"SORP 259"]
["E3.12","Has depreciation not been charged where tangible fixed assets meet the following criteria: ",null,{"$f":"IF((AND(D110<>\"no\",D111<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the asset is freehold land which is considered to have an indefinitely long useful life?",null,null,"SORP 259 (a)"]
[null,"(b) both the depreciation charge and the accumulated depreciation are not material because:",null,{"$f":"IF((AND(D112<>\"no\",D113<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the asset has a very long useful life?",null,null,"SORP 259 (b) (i)"]
[null,"(ii) the estimated residual value (based on prices at the time of acquisition or subsequent revaluation) of the asset is not materially different from the carrying amount of the asset?",null,null,"SORP 259 (b) (ii)"]
[null,"Note: where depreciation is not charged because of immateriality, the asset should be subject to an annual impairment review.",null,null,"FRS 15.89 (a)"]
["E3.13","Have the useful economic lives and residual values of assets been reviewed at the end of each accounting period?",null,null,"SORP 260"]
["E3.14","Where there is a material change in the useful economic life or residual value of an asset, has the asset been depreciated over its remaining useful life?",null,null,"SORP 260"]
["E3.15","Where a fixed asset for charitable NDPB use comprises two or more major components with substantially different useful economic lives, has each component been accounted for separately and depreciated over its individual useful life?",null,null,"SORP 261\nFRS 15.83"]
["E3.16","Has the following information been disclosed separately in the notes for each class of tangible fixed assets:",null,{"$f":"IF((AND(D120<>\"no\",D121<>\"no\",D122<>\"no\",D119<>\"no\",D123<>\"no\",D124<>\"no\",D125<>\"no\",D126<>\"no\",D127<>\"no\",D128<>\"no\",D129<>\"no\",D130<>\"no\",D131<>\"no\",D132<>\"no\",D133<>\"no\",D134<>\"no\")),\"\",\"no\")","v":""},"SORP 274 and Table 8\nFRS 15.100"]
[null,"(a) the cost or revalued amount at the beginning of the period?",null,null,"SI 2008/410 § 62\nFRS 15.100 (e) "]
[null,"(b) additions?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(c) disposals?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(d) revaluations?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(e) transfers?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(f) the cost or revalued amount at the balance sheet date?",null,null,"SI 2008/410 § 62\nFRS 15.100 (e) "]
[null,"(g) accumulated depreciation and impairment provisions at the beginning of the period?",null,null,"SI 2008/410 § 62\nFRS 15.100 (f) "]
[null,"(h) adjustment to accumulated depreciation for disposals?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(i) adjustment to accumulated depreciation for revaluations?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(j) impairment charges?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(k) reversals of past impairment charges written back in the period?",null,null,"FRS 15.100 (g) "]
[null,"(l) adjustment to accumulated depreciation for transfers?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(m) depreciation charge for the year?",null,null,"SI 2008/410 § 62\nFRS 15.100 (g) "]
[null,"(n) accumulated depreciation and impairment provisions at the balance sheet date?",null,null,"SI 2008/410 § 62\nFRS 15.100 (f) "]
[null,"(o) net book value at the beginning of the period?",null,null,"FRS 15.100 (h) "]
[null,"(p) net book value at the balance sheet date?",null,null,"FRS 15.100 (h) "]
[null,"Note: line items that are not needed in the charitable NDPB's particular circumstances may be omitted.",null,null,"SORP 274 "]
["E3.17","Where a change during the period in the estimate of either useful economic lives or residual values has a material effect, has a description of the change and quantification of the effect been disclosed?",null,null,"FRS 15.100 (d)\nFRS 18.55 (d)"]
["E3.18","Where the method of depreciation has been changed, has the effect of, and reasons for, the change been disclosed, where material?",null,null,"FRS 15.102"]
[null,"Revaluation",null,{"$f":"IF((AND(D139<>\"no\",D149<>\"no\",D151<>\"no\")),\"\",\"no\")","v":""}]
["E3.19","For each class of tangible fixed asset that has been revalued, has the following information been disclosed:",null,{"$f":"IF((AND(D140<>\"no\",D143<>\"no\",D144<>\"no\",D141<>\"no\",D142<>\"no\",D145<>\"no\",D146<>\"no\",D147<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name and qualifications of the valuer or valuer’s organisation and a description of its nature?",null,null,"SORP 277 (a)\nFRS 15.74 (i)\n"]
[null,"(b) whether the person carrying out the valuation is a member of staff or a Trustee, or external to the charitable NDPB?",null,null,"SORP 277 (a)\nFRS 15.74 (v)"]
[null,"(c) where the valuation has been carried out by a member of RICS, a statement that the valuation has been made in accordance with the RICS Appraisal and Valuation Manual or a named alternative?",null,null,"FRS 15.75\nStatement of Asset Valuation Practice 1.2.2"]
[null,"(d) the basis or bases of valuation?",null,null,"SORP 277 (b)\nFRS 15.74 (ii)\n "]
[null,"(e) the date and amounts of valuations?",null,null,"FRS 15.74 (iii)\n"]
[null,"(f) where the Trustees or Accounting Officer are not aware of any material change in value and therefore the valuation(s) have not been updated, a statement to that effect?",null,null,"SORP 277 (e)\nFRS 15.74 (vi)"]
[null,"(g) where the valuation has not been updated, or it is not a full valuation, the date of the previous full valuation?",null,null,"SORP 277 (d)\nFRS 15.74 (vii)"]
[null,"(h) where records are available, the historical cost less depreciation?",null,null,"SORP 277 (c)\nFRS 15.74 (iv)"]
[null,"Note: historical cost carrying amounts need not be disclosed. This is unlikely to constitute a material departure from the SORP, which would itself require disclosure - see A1.7.",null,null,"FReM 6.2.6 (b)"]
["E3.20","Where an individual tangible fixed asset is revalued, have all the assets within the same class been revalued?",null,null,"SORP 262\nFRS 15.61"]
[null,"Note: in rare cases it may not be possible to obtain a reliable valuation for a particular asset and it may be excluded from the class of assets. Where this is the case, the carrying amount of the asset, and the fact that it has not been revalued, must be stated.",null,null,"FRS 15.61"]
["E3.21","For revalued properties, has the following been disclosed:",null,{"$f":"IF((AND(D152<>\"no\",D153<>\"no\",D154<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) where properties have been valued as fully-equipped operational entities having regard to their trading potential, a statement to that effect and the carrying amount of those properties?",null,null,"FRS 15.74 (b) (i)"]
[null,"(b) the total amount of notional directly attributable acquisition costs (or the total amount of expected selling costs deducted), included in the carrying amount, where material?",null,null,"FRS 15.74 (b) (ii)"]
[null,"(c) where the open market value (OMV) is materially different from existing use value (EUV), has the OMV, and the reasons for the difference, been disclosed in notes? ",null,null,"FRS 15.53 (a)"]
[null,"Note: where not impaired, non-specialised properties should be valued on the basis of EUV.",null,null,"FRS 15.53 (a)"]
[null,"Land and buildings",null,{"$f":"IF((AND(D157<>\"no\")),\"\",\"no\")","v":""}]
["E3.22","Have land and buildings held as fixed assets been analysed between freeholds, long leaseholds (leases with 50+ years to run from the balance sheet date) and short leaseholds?",null,null,"SI 2008/410 53"]
[null,"Leases and hire purchase contracts",null,{"$f":"IF((AND(D160<>\"no\",D159<>\"no\",D164<>\"no\")),\"\",\"no\")","v":""}]
["E3.23","Have finance leases been recorded in the balance sheet as an asset, and as an obligation to pay future rentals?",null,null,"SSAP 21.32"]
["E3.24","Where assets are held under finance leases, hire purchase, or on-balance sheet PFI contracts, have the following, where not combined, been separately disclosed for each major class of asset:",null,{"$f":"IF((AND(D161<>\"no\",D162<>\"no\",D163<>\"no\")),\"\",\"no\")","v":""},"SSAP 21.49 "]
[null,"(a) gross amount of such assets?"]
[null,"(b) related accumulated depreciation?"]
[null,"(c) total depreciation charge for the period?"]
["E3.25","Where the amounts in E3.23 have been combined, have the following been separately disclosed for each major class of asset: ",null,{"$f":"IF((AND(D165<>\"no\",D166<>\"no\")),\"\",\"no\")","v":""},"SSAP 21.50"]
[null,"(a) net amount of leased assets included in the overall total?"]
[null,"(b) depreciation allocated for the year relating to such assets?"]
[null,"Lessors",null,{"$f":"IF((AND(D168<>\"no\")),\"\",\"no\")","v":""}]
["E3.26","Where the charitable NDPB is a lessor, have the following been disclosed:",null,{"$f":"IF((AND(D169<>\"no\",D170<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) gross amount of assets held for use in operating leases and the related accumulated depreciation?",null,null,"SSAP 21.59"]
[null,"(b) cost of assets acquired in the period for the purpose of letting under finance leases?",null,null,"SSAP 21.60 (c)"]
[null,"Note: this will only apply where the charitable NDPB is a lessor of an investment property - see IQ 10."]
[null,"Donated assets ",null,{"$f":"IF((AND(D173<>\"no\")),\"\",\"no\")","v":""}]
["E3.27","Where a donor imposes restrictions on the use of donated assets, have details of restrictions been disclosed in a note to the accounts?",null,null,"FReM 6.2.23"]
[null,"Website development costs",null,{"$f":"IF((AND(D175<>\"no\")),\"\",\"no\")","v":""}]
["E3.28","Has the charitable NDPB capitalised as a tangible fixed asset the costs of developing a website, where the following criteria have been met:\n   • EITHER the website will directly generate sales/revenues in excess \n     of its development and running costs;\n   • OR for not-for-profit entities, that the primary objective of the website\n     is to provide a means of delivery of the services fulfilling the \n     charitable NDPB's principal objectives (e.g. the provision of \n     educational information to beneficiaries of the charitable NDPB)?\nBest practice per FReM 2008-09",null,null,"UITF 29\nFReM 2008/09 5.2.53"]
[null,"Impairment",null,{"$f":"IF((AND(D187<>\"no\")),\"\",\"no\")","v":""}]
[null,"FRS11 and the SORP require a review for impairment to be carried out if there are indications that the net book value of fixed asset(s) may not be recoverable.",null,null,"SORP 267"]
[null,"Indications of impairment for the charitable NDPB may include:"]
[null,"(a) physical deterioration, change or obsolescence of the asset;",null,null,"SORP 269 (a)"]
[null,"(b) social, demographic or environmental changes resulting in a reduction in the number of beneficiaries for the charitable NDPB;",null,null,"SORP 269 (b)"]
[null,"(c) changes in law or regulation adversely affecting the charitable NDPB;",null,null,"SORP 269 (c)"]
[null,"(d) management commitments to undertake a significant reorganisation;",null,null,"SORP 269 (d)"]
[null,"(e) a major loss of key employees associated with particular activities of the charitable NDPB;",null,null,"SORP 269 (e)"]
[null,"(f) operating losses on activities using fixed assets primarily to generate incoming resources.",null,null,"SORP 269 (f)"]
[null,"An impairment review consists of comparison of the net book value of the asset(s) with the recoverable amount, and an impairment will exist where the net book value is less than the recoverable amount.  Recoverable amount is the higher of value in use or net realisable value.  FRS11 covers calculation of value in use for income generating assets or groups of assets, using discounted cash flows.  This will not normally be appropriate for charities, so the impairment review (where required) will normally consist simply of comparison of net book value to net realisable value.",null,null,"SORP 267, 268 and 270"]
[null,"The specific disclosure requirements of FRS11 are almost all concerned with assumptions made in value in use calculations, and for this reason are unlikely to be applicable to charities and are not reflected in this checklist. "]
["E3.29","Where an impairment has occurred:",null,{"$f":"IF((AND(D188<>\"no\",D189<>\"no\",D191<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has the impairment loss been treated as additional depreciation and included in the SOFA in the same way as other depreciation on the same assets?",null,null,"SORP 272 and 218"]
[null,"(b) has the impairment loss been included within the accumulated depreciation? ",null,null,"SORP 272"]
[null,"Note: cost or valuation of the asset should not be reduced."]
[null,"(c) has the revised carrying amount been depreciated over the remaining useful economic life?",null,null,"SORP 272"]
["E4","HERITAGE ASSETS",null,{"$f":"IF((AND(D198<>\"no\",D214<>\"no\",D220<>\"no\",D224<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: FRS 15 requires that all tangible fixed assets should be capitalised in the balance sheet. In principle this includes tangible fixed assets which are of historical, artistic or scientific importance that are held to advance preservation and conservation objectives of the charitable NDPB.",null,null,"SORP 279\nFReM 6.2.27"]
[null,"A Heritage asset is a tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture. Heritage assets are those assets that are intended to be preserved in trust for future generations because of their cultural, environmental or historical associations. They are held by the reporting entity in pursuit of its overall objectives in relation to the maintenance of the heritage. Non-operational assets are those that are held primarily for this purpose. Operational heritage assets are those that, in addition to being held for their characteristics as part of the nation’s heritage, are also used by the reporting entity for other activities or to provide other services (the most common example being buildings). Auditors should consult the SORP Glossary (GL 32) for further guidance.",null,null,"SORP 281\nFReM 6.2.24"]
[null,"All heritage assets should be accounted for in accordance of Financial Reporting Standard 30 - Heritage Assets.\nThis standard should be applied in respect of accounting periods beginning on or after 1 April 2010. Earlier application is encouraged",null,null,"FReM 6.2.25\nFRS 30.26"]
[null," "]
[null,"The reporting entity holding the asset should attest annually to the ongoing heritage credentials of its heritage assets. Heritage assets include historical buildings, archaeological sites, military and scientific equipment of historical importance, museum and gallery collections and works of art",null,null,"FReM 6.2.26"]
[null,"Recognition and measurement",null,{"$f":"IF((AND(D199<>\"no\",D200<>\"no\",D205<>\"no\",D206<>\"no\",D212<>\"no\",D213<>\"no\")),\"\",\"no\")","v":""}]
["E4.1","Have operational heritage assets been valued in the same way as other assets of that general type? (buildings, for example)",null,null,"SORP 289 \nFReM 6.2.28"]
["E4.2","Have assets which are of historical, scientific or artistic importance but are not held by the charitable NDPB for preservation or conservation purposes, been excluded from heritage assets?",null,null,"SORP 289\nFReM 6.2.24"]
[null,"Note: Where assets of historical, scientific or artistic importance are held by a charity but not for preservation or conservation purposes, they cannot be regarded as heritage assets. Examples of assets that do not fall within the heritage assets category include situations where a charity: \n",null,null,"SORP 289\nFReM 6.2.24"]
[null,"(a) holds and occupies an historic building as its administrative offices or as part of a property investment portfolio unrelated to any preservation or educational purpose; ",null,null,"SORP 289a"]
[null,"(b) has in its possession works of art, or a collection of historic importance, or antique furnishings within its boardroom, as a store of wealth, the retention of which is unrelated to any objectives of preservation or education;",null,null,"SORP 289b"]
[null,"(c) occupies a functional property that is used to house or display a collection of heritage assets (unless the property itself is held for preservation or conservation purposes). ",null,null,"SORP 289c\n"]
["E4.3","Have newly purchased non-operational heritage assets initially been measured and recognised at their cost?",null,null,"SORP 282"]
["E4.4","Where information is available on the cost or value of heritage assets has the entity;",null,{"$f":"IF((AND(D207<>\"no\",D208<>\"no\",D209<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.29\nFRS 30.19"]
[null,"(i) presented this in the Balance Sheet separately from other tangible assets;",null,null,"SORP 288\nFReM 6.2.29\nFRS 30.19(i)"]
[null,"(ii) identified separately in the Balance sheet or the notes to the accounts those classes of heritage assets being reported at cost and those at valuation; and",null,null,"FReM 6.2.29\nFRS 30.19(ii)"]
[null,"(iii) changes in the valuation should be recognised in the Statement of Total Recognised Gains and Losses, except impairment losses that should be recognised in accordance  with the recognition and measurement requirements of FRS 11 Impairment of fixed assets and goodwill",null,null,"FReM 6.2.29\nFRS 30.19(iii)"]
[null,"Note: Where assets have previously been capitalised or are recently purchased, information on their cost or value will be available. Where this information is not available, and cannot be obtained at a cost commensurate with the benefits to users of the financial statements, the assets will not be recognised in the Statement of Financial Position.",null,null,"SORP 286 and 284 \nFReM 6.2.30\nFRS 30.19"]
[null,"Examples of heritage assets for which a cost or valuation may be difficult to attribute include: \n\n(a) museum and gallery collections and other collections including the national archives; \n\n(b) medieval castles, archaeological sites, burial mounds, ruins, monuments and statues.",null,null,"SORP 286 and 284 "]
["E4.5","Have valuations been made by any method that is appropriate and relevant?",null,null,"\nFReM 6.2.31\nFRS 30.21"]
["E4.6","Whilst there is no requirement for valuations to be carried out or verified by external valuers, nor is there any prescribed minimum period between valuations, where heritage assets are reported at valuation, has the carrying amount been reviewed with sufficient frequency to ensure the valuations remain current?",null,null,"\nFReM 6.2.32\nFRS 30.22"]
[null,"Depreciation and Impairment",null,{"$f":"IF((AND(D215<>\"no\",D217<>\"no\",D219<>\"no\")),\"\",\"no\")","v":""}]
["E4.7","Has an appropriate depreciation policy been applied?",null,null,"SORP 288\nFReM 6.2.33\nFRS 30.23"]
[null,"Note: Depreciation need not be provided on heritage assets which have indefinite lives. Heritage assets may have an indefinite useful life and a high residual value resulting in any depreciation charge being immaterial.",null,null,"SORP 288\nFReM 6.2.33\nFRS 30.23"]
["E4.8","Has the carrying amount of an asset been reviewed where there is evidence of impairment? ",null,null,"\nFReM 6.2.34\nFRS 30.24"]
[null,"Note: for example where it has suffered physical deterioration or breakage or new doubts arise as to its authenticity. ",null,null,"\nFReM 6.2.34\nFRS 30.24"]
["E4.9","Has any impairment been recognised and dealt with in accordance with the recognition and measurement requirements of FRS 11 Impairment of fixed assets and goodwill?",null,null,"\nFReM 6.2.34\nFRS 30.24"]
[null,"Donations",null,{"$f":"IF((AND(D221<>\"no\",D222<>\"no\",D223<>\"no\")),\"\",\"no\")","v":""}]
["E4.10","Where the entity has received donations of heritage assets have these been reported in the profit and loss account at valuation?",null,null,"FRS 30.25"]
["E4.11","Have Disclosures been provided on the nature and extent of significant donations of heritage assets?",null,null,"FReM 6.2.41\nFRS 30.15"]
["E4.12","Where it is not practicable to obtain a valuation of heritage assets acquired by donation, have the reasons why been stated? ",null,null,"FReM 6.2.41\nFRS 30.15"]
[null,"Disclosures",null,{"$f":"IF((AND(D225<>\"no\",D226<>\"no\",D228<>\"no\",D229<>\"no\",D231<>\"no\",D239<>\"no\",D240<>\"no\",D248<>\"no\",D249<>\"no\",D250<>\"no\")),\"\",\"no\")","v":""}]
["E4.13","Does the entity’s financial statements contain an indication of the nature and scale of heritage assets held by the entity?",null,null,"SORP 294 (a)\nFReM 6.2.36a\nFRS 30.6"]
["E4.14","Do the financial statements set out the entity’s policy for the acquisition, preservation, management and disposal of heritage assets?",null,null,"\nFReM 6.2.36b\nFRS 30.6"]
[null,"Note: This should include a description of the records maintained by the entity of its collection of heritage assets and information on the extent to which access to the assets is permitted. The information required by this paragraph may alternatively be provided in a document that is cross-referenced from the financial statements.",null,null,"FReM 6.2.36b\nFRS 30.6"]
["E4.15","Has the entity disclosed its accounting policies for holding of heritage assets including details of the measurement bases used.",null,null,"SORP 294 (c)\nFReM 6.2.36c\nFRS 30.8"]
["E4.16","For heritage assets that are not reported in the balance sheet, have the reasons why been explained with the notes to the financial statements explaining the significance and nature of those assets?",null,null,"FReM 6.2.36d\nFRS 30.9"]
[null,"Note: The disclosures relating to assets that are not reported in the balance sheet should aim to ensure that, when read in the context of information about capitalised assets, the financial statements provide useful and relevant information about the entity's overall holding of heritage assets.",null,null,"FReM 6.2.36e\nFRS 30.10"]
["E4.17","Where heritage assets are reported in the balance sheet, has the following been disclosed:",null,{"$f":"IF((AND(D232<>\"no\",D233<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.37\nFRS 30.11"]
[null,"(i)the carrying amount of heritage assets at the beginning of the financial period and at the balance sheet date, including an analysis between those classes or groups of heritage assets that are reported at cost and those that are reported at valuation; and",null,null,"FReM 6.2.37(i)\nFRS 30.11(i)"]
[null,"(ii)where assets are reported at valuation, sufficient information to assist in an understanding of the valuations being reported and their significance. This should include:",null,{"$f":"IF((AND(D234<>\"no\",D235<>\"no\",D237<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.37(ii)\nFRS 30.11(ii)"]
[null,"(a)the date of the valuation;",null,null,"FReM 6.2.37a\nFRS 30.11a"]
[null,"(b)the methods used to produce the valuation;",null,null,"FReM 6.2.37b\nFRS 30.11b"]
[null,"(c)whether the valuation was carried out by external valuers and, where this is the case, the valuer's name and professional qualification, if any; and",null,null,"FReM 6.2.37c\nFRS 30.11c"]
[null,"(d)any significant limitations on the valuation",null,null,"FReM 6.2.37d\nFRS 30.11d"]
[null,"Note: An example of a limitation to be disclosed under paragraph 11(ii)(d) would be where an asset has a particular provenance, the effect of which is not fully captured by valuation.",null,null,"FReM 6.2.38\nFRS 30.12"]
["E4.18","Where Information that is available to the entity and is helpful in assessing the value of those heritage assets that are not reported in the entity’s Statement of Financial Position, has this been be disclosed?",null,null,"FReM 6.2.39\nFRS 30.13"]
["E4.19","Do the financial statements contain a summary of transactions relating to heritage assets disclosing, for the accounting period and each of the previous four accounting periods the following:",null,{"$f":"IF((AND(D241<>\"no\",D242<>\"no\",D243<>\"no\",D244<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.40\nFRS 30.14"]
[null,"(a) the cost of acquisitions of heritage assets;",null,null,"SORP 294 (b) (i)\nFReM 6.2.40a\nFRS 30.14a"]
[null,"(b) the value of heritage assets acquired by donation;",null,null,"FReM 6.2.40b\nFRS 30.14b"]
[null,"(c) the carrying amount of heritage assets disposed of in the period and the proceeds received; and",null,null,"SORP 294 (b) (i)\nFReM 6.2.40c\nFRS 30.14c"]
[null,"(d) any impairment recognised in the period.",null,null,"FReM 6.2.40d\nFRS 30.14d"]
[null,"Note: This summary should show separately transactions in assets that are reported in the balance sheet and those that are not",null,null,"FReM 6.2.40\nFRS 30.14"]
[null,"Note:The information may be supplemented by disclosure of other information, for example the sources of funding for acquisition of heritage assets, or expenditure on major restoration costs, but this is not required by FRS 30 or the FReM",null,null,"FReM 6.2.41\nFRS 30.16"]
[null,"Note: The disclosures required by paragraphs 6.2.36 (a) to 6.2.42 & FRS 30.6 to 30.15 may be presented in aggregate for groups or classes of heritage assets provided this aggregation does not obscure significant information. Separate disclosures should be provided for those assets reported at cost and those reported at valuation. Amounts in respect of assets that are not reported in the Statement of Financial Position should not be aggregated with amounts for assets that are recognised at cost or valuation.",null,null,"FReM 6.2.43\nFRS 30.17"]
["E4.20","Have inalienable assets that do not fall within the definition of heritage assets been capitalised and disclosed in the relevant categories of the balance sheet and in related notes?",null,null,"SORP 291"]
["E4.21","Have inalienable assets been categorised to the charitable NDPB’s restricted funds (often permanent endowment)?",null,null,"SORP 292"]
["E4.22","Where the valuation of previously non-capitalised assets on an existing use basis may be inappropriate because of the religious, historical or cultural significance of the assets, has a statement to that effect explaining why conventional valuation techniques cannot be applied been disclosed in the notes to the financial statements? ",null,null,"SORP 293"]
[null,"Note: abbeys, monasteries, cathedrals, historic churches and ancient centres of learning may not meet the heritage asset definition as the preservation of the buildings they occupy is unlikely to be the primary objective of the charitable NDPB. Such assets might nevertheless be considered integral to the activities of the charitable NDPB and this may give rise to difficulties in ascertaining an estimate of the existing use value (EUV) of the asset. For example, a new structure could recreate the floor area and seating capacity of a medieval cathedral but such a structure would not recreate the uniqueness of the original in terms of the religious and historical significance.  ",null,null,"SORP 293"]
["E5"," INVESTMENT ASSETS",null,{"$f":"IF((AND(D254<>\"no\",D255<>\"no\",D256<>\"no\",D258<>\"no\",D259<>\"no\",D261<>\"no\",D263<>\"no\",D264<>\"no\",D267<>\"no\",D270<>\"no\",D274<>\"no\",D275<>\"no\",D282<>\"no\",D286<>\"no\",D287<>\"no\",D288<>\"no\",D289<>\"no\")),\"\",\"no\")","v":""},"CA 2006 §409\nSI 1996/189 Sch 3"]
[null,"Note: investment assets (excluding investment properties) will generally meet the definition of a financial asset, and therefore be subject to the disclosure requirements of FRSs 25, 26 and 29. For these requirements, see E12. "]
["E5.1","Have investment assets (including investments, investment properties, and cash held for investment purposes) been classified as a separate category within fixed assets (except where the intention is to realise an asset without the reinvestment of the sale proceeds)?",null,null,"SORP 295\nSSAP 19.11"]
["E5.2","Where the intention is to realise an investment asset without the reinvestment of the sale proceeds, has it been classified as a current asset?",null,null,"SORP 295"]
["E5.3","Have all investment assets, other than programme related investments, been shown in the balance sheet at market value or at the Trustees’ best estimate of market value?",null,null,"SORP 296"]
[null,"Note: market value best represents a true and fair view of the value of these assets to the charitable NDPB. Auditors should consider whether the method of valuation represents a “significant estimation technique” per FRS 18. See A6.4 (b).",null,null,"SORP 296"]
["E5.4","Have investment assets not been depreciated? ",null,null,"SORP 296\nSSAP 19.11"]
["E5.5","For investment assets for which there is no readily identifiable market price, have the Trustees adopted a reasonable approach? ",null,null,"SORP 297"]
[null,"Note: a reasonable approach to, for example, shares in unlisted companies may be to value them by reference to their underlying net assets or earnings or the dividend record, as appropriate. But where the cost of obtaining a valuation by one of these methods outweighs the benefit to the users of the accounts, or lacks reliability, the investment may be included at cost.",null,null,"SORP 297\nFReM 6.2.3"]
["E5.6","For investment assets other than shares or securities (e.g. property), have the Trustees used a reasonable approach to market valuations?  ",null,null,"SORP 298"]
[null,"Note: valuations must be done at least every five years, subject only to the Trustees obtaining advice as to the possibility of any material movements between individual valuations. Where the charitable NDPB has a number of such assets, valuations may be carried out on a rolling basis over a five-year period. ",null,null,"SORP 298"]
["E5.7","Where there is a material movement in market valuation of investment assets other than shares or securities (e.g. property), have the assets been revalued?",null,null,"SORP 298"]
["E5.8","Has the following been disclosed separately in the investment asset note to the financial statements:",null,{"$f":"IF((AND(D265<>\"no\",D266<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) investments held primarily to provide an investment return for the charitable NDPB?",null,null,"SORP 299 (a)\nSORP 308"]
[null,"(b) programme related investments that the charitable NDPB makes primarily as part of its charitable activities?",null,null,"SORP 299 (b)\nSORP 308"]
["E5.9","Where values are determined other than by reference to readily available market prices, has the following information been disclosed in the notes to the financial statements:",null,{"$f":"IF((AND(D268<>\"no\",D269<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name and qualification (if any) of the valuer and whether they are a member of staff or a Trustee or external to the charitable NDPB?",null,null,"SORP 300 (a)\nSSAP 19.12"]
[null,"(b) the basis or bases of valuation?",null,null,"SORP 300 (b)"]
["E5.10","Where the Trustees feel that the size or nature of a holding of securities is such that the market is not capable of absorbing the sale of the shareholding without a material effect on the quoted price, have the Trustees:",null,{"$f":"IF((AND(D271<>\"no\",D272<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) summarised the position in the notes?",null,null,"SORP 301"]
[null,"(b) where possible, included in the summary of the position an opinion on how much the market price should be adjusted to take this fact into consideration?",null,null,"SORP 301"]
[null,"Note: such cases will be rare.",null,null,"SORP 301"]
["E5.11","Have all changes in the value of investment assets and a reconciliation of the opening and closing book values been shown in the notes to the financial statements?",null,null,"SORP 302 and Table 9\nSSAP 19.13"]
["E5.12","Has the total value of investment assets at the end of the financial year been disclosed, divided between distinct classes of investment, such as, where appropriate:",null,{"$f":"IF((AND(D276<>\"no\",D277<>\"no\",D278<>\"no\",D279<>\"no\",D280<>\"no\",D281<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) investment properties?",null,null,"SORP 303 (a)"]
[null,"(b) investments listed on a recognised stock exchange or valued by reference to such investments (e.g. common investment funds), open ended investment companies, and unit trusts?",null,null,"SORP 303 (b)"]
[null,"(c) investments in subsidiary or associated undertakings or in companies which are connected persons?",null,null,"SORP 303 (c)"]
[null,"(d) other unlisted securities?",null,null,"SORP 303 (d)"]
[null,"(e) cash and settlements pending, held as part of the investment portfolio?",null,null,"SORP 303 (e)"]
[null,"(f) any other investments?",null,null,"SORP 303 (f)"]
["E5.13","Have items in SORP 303 categories (a) to (f) (see E5.12) been further analysed between:",null,{"$f":"IF((AND(D283<>\"no\",D284<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) investment assets in the UK?",null,null,"SORP 304 (i)"]
[null,"(b) investment assets outside the UK?",null,null,"SORP 304 (ii)"]
[null,"Note: where investments relate to companies listed on a UK stock exchange or incorporated in the UK they should be treated as investment assets in the UK.",null,null,"SORP 305"]
["E5.14","Have further details been given in the notes to the financial statements of any particular investment that is material in the context of the investments portfolio?",null,null,"SORP 306"]
["E5.15","Has the value of investments held in each type of fund been shown in the notes to the financial statements (see also A3.12)?",null,null,"SORP 307\nSSAP 19.15"]
["E5.16","Have investments held on behalf of government more generally (i.e. investments not held to further the charitable NDPB's objectives and not recognised in the balance sheet) been recognised in a separate trust statement?",null,null,"FReM 9.2.7 (a)"]
[null,"Programme Related Investments",null,{"$f":"IF((AND(D290<>\"no\",D291<>\"no\",D292<>\"no\",D293<>\"no\",D294<>\"no\",D295<>\"no\")),\"\",\"no\")","v":""}]
["E5.17","Have programme related investments been included in the balance sheet at the amount invested, less any impairments (in the case of equity or loans) and any amounts repaid (in the case of loans)? ",null,null,"SORP 309"]
["E5.18","Have any impairments of programme related investments been charged to resources expended on charitable activities?",null,null,"SORP 309"]
["E5.19","Where a loan has subsequently been converted to a grant, has it been charged to resources expended on charitable activities?",null,null,"SORP 309"]
["E5.20","Where a gain is made on the disposal of a programme related investment, has the gain either been set off against any prior impairment loss, or included as a gain on disposal of fixed assets for the charitable NDPB’s own use and recorded under “other incoming resources?",null,null,"SORP 310"]
["E5.21","Where the use of programme related investments forms a material part of the work of the charitable NDPB, or the amounts form a material part of the investment assets of the charitable NDPB, have all changes in the carrying values of programme related investments, including any impairment losses, and a reconciliation of the opening and closing carrying values of such investments, been disclosed in the notes to the financial statements?",null,null,"SORP 311"]
["E5.22","Has an analysis of programme related investments held between equity, loan and other investments, together with an indication of the charitable objectives, programmes or projects the investment supports, been disclosed in the notes to the financial statements?",null,null,"SORP 312"]
["E6","CURRENT ASSETS - ALL CLASSES",null,{"$f":"IF((AND(D297<>\"no\")),\"\",\"no\")","v":""}]
["E6.1","Where current assets have not been stated at the lower of:\n   (a) the purchase price or production cost and net realisable value; or\n   (b) current replacement cost and recoverable amount (i.e. net\n         realisable value)\nhas this fact been disclosed?",null,null,"SORP 313"]
["E7","STOCKS",null,{"$f":"IF((AND(D300<>\"no\",D301<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: it is very unlikely that charitable NDPBs will have work in progress under long term contracts, as defined by SSAP 9.22.  If the charitable NDPB does have long term contract work in progress, refer to SSAP 9, in particular SSAP 9.28 to 9.30.  ",null,null,"SSAP 9 22 and 9.28 - 9.30\nSORP Table 7"]
["E7.1","Have stocks been appropriately sub-classified?",null,null,"SSAP 9.27\nSI 2008/410 Format"]
["E7.2","Where the current replacement cost of stocks held for continuing use is materially different from historic cost, have stocks been valued and disclosed at current replacement cost? Best practice per FReM 2008-09",null,null,"FReM 2008/09 2.1.5"]
["E8","DEBTORS",null,{"$f":"IF((AND(D303<>\"no\",D304<>\"no\",D305<>\"no\",D312<>\"no\",D313<>\"no\")),\"\",\"no\")","v":""}]
["E8.1","Where long term debtors (i.e. debtors due after more than one year) are material in the context of total net current assets, have they been disclosed separately on the face of the balance sheet? Best practice per FReM 2008-09",null,null,"SORP 315\nFReM 2008/09 6.4.3\nUITF 4.3"]
["E8.2","Where long term debtors are not material in the context of total net current assets, have they been disclosed separately in the notes to the accounts?",null,null,"DY note 19"]
["E8.3","Has the debtors note been analysed into at least the following categories:",null,{"$f":"IF((AND(D306<>\"no\",D307<>\"no\",D308<>\"no\",D309<>\"no\",D310<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) trade debtors?",null,null,"SORP 314 (a)"]
[null,"(b) amounts due from subsidiary and associated undertakings?",null,null,"SORP 314 (b)"]
[null,"(c) other debtors?",null,null,"SORP 314 (c)"]
[null,"(d) prepayments and accrued income?",null,null,"SORP 314 (d)"]
[null,"(e) other categories, as appropriate?",null,null,"SORP 314"]
[null,"Note: refer to FReM 7.4.43 for examples of other categories which may be relevant. Best practice per FReM 2008-09",null,null,"FReM 2008/09 7.4.43\nDY note 18 (a)"]
["E8.4","Has the amount falling due after more than one year been shown separately for each category included under debtors?",null,null,"SORP 314\nSI 2008/410 Format"]
[null,"Disclosure of intra-government balances",null,{"$f":"IF((AND(D314<>\"no\",D322<>\"no\")),\"\",\"no\")","v":""}]
["E8.5","Has an analysis of debtor balances between the following been given:",null,{"$f":"IF((AND(D315<>\"no\",D316<>\"no\",D317<>\"no\",D318<>\"no\",D319<>\"no\",D320<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) balances with other central government bodies (including pensions and other central government funds)?",null,null,"FReM 5.4.42"]
[null,"(b) balances with local authorities?",null,null,"FReM 5.4.42"]
[null,"(c) balances with NHS bodies?",null,null,"FReM 5.4.42"]
[null,"(d) balances with public corporations and trading funds?",null,null,"FReM 5.4.42"]
[null,"(e) subtotal of intra-government balances?",null,null,"FReM 5.4.42"]
[null,"(f) balances with bodies external to government?",null,null,"FReM 5.4.42"]
[null,"Note: details of the WGA boundary can be found on the WGA website at www.wga.gov.uk."]
["E8.6","Have the amounts falling due within one year and the amounts falling due after one year been separately disclosed for each line item in the analysis provided under E8.5?",null,null,"SORP 314\nDY note 17"]
["E9","CURRENT ASSET INVESTMENTS",null,{"$f":"IF((AND(D324<>\"no\")),\"\",\"no\")","v":""}]
["E9.1","Have current asset investments been disclosed in accordance with the disclosure requirements for investment assets (see E5.8 - E5.16)? ",null,null,"SORP 316"]
["E10","CASH",null,{"$f":"IF((AND(D326<>\"no\",D327<>\"no\",D329<>\"no\",D333<>\"no\")),\"\",\"no\")","v":""}]
["E10.1","Has 'cash' that does not meet the definition of cash in FRS 1 been disclosed as another type of current asset?",null,null,"FRS 1.2"]
["E10.2","Have any overdrawn cash balances been disclosed as a current liability and not as cash?"]
[null,"Note: the cash flow statement (FRS 1) definition of cash treats overdrafts as a negative cash balance. Whereas, the balance sheet treatment is as a current liability. Where there is an overdraft, there should be a reconciliation at the foot of the cash flow statement."]
["E10.3","Have the following been disclosed:",null,{"$f":"IF((AND(D330<>\"no\",D331<>\"no\",D332<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.43"]
[null,"(a) the opening cash position?"]
[null,"(b) the net change in cash balances?"]
[null,"(c) the closing cash position?"]
["E10.4","Has the closing cash position been analysed between:",null,{"$f":"IF((AND(D334<>\"no\",D335<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.43"]
[null,"(a) balances held with the Government Banking Service? "]
[null,"(b) balances held in commercial banks and cash in hand?"]
["E11","CREDITORS",null,{"$f":"IF((AND(D337<>\"no\",D346<>\"no\",D338<>\"no\",D356<>\"no\",D358<>\"no\",D347<>\"no\")),\"\",\"no\")","v":""}]
["E11.1","Have creditors been recognised at their settlement value?",null,null,"SORP 317"]
["E11.2","Has the creditors note been analysed into at least the following categories:",null,{"$f":"IF((AND(D339<>\"no\",D340<>\"no\",D341<>\"no\",D344<>\"no\",D342<>\"no\",D343<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) loans and overdrafts?",null,null,"SORP 318 (a)"]
[null,"(b) trade creditors?",null,null,"SORP 318 (b)"]
[null,"(c) amounts due to subsidiary and associated undertakings?",null,null,"SORP 318 (c)"]
[null,"(d) other creditors?",null,null,"SORP 318 (d)"]
[null,"(e) accruals and deferred income?",null,null,"SORP 318 (e)"]
[null,"(f) other categories, as appropriate?",null,null,"SORP 318"]
[null,"Note: refer to FReM 5.4.44 for examples of other categories which may be relevant.",null,null,"FReM 5.4.44\nDY note 19"]
["E11.3","Has the amount falling due after more than one year been shown separately for each category included under creditors?",null,null,"SORP 318"]
[null,"Finance leases and hire purchase contracts",null,{"$f":"IF((AND(D348<>\"no\",D349<>\"no\")),\"\",\"no\")","v":""}]
["E11.4","Have obligations under finance leases, hire purchase and on balance sheet PFI contracts been disclosed separately from other obligations and liabilities?",null,null,"SSAP 21.51"]
["E11.5","Have obligations under finance leases, hire purchase and on-balance sheet PFI contracts been analysed in a note between the net amounts payable:",null,{"$f":"IF((AND(D350<>\"no\",D351<>\"no\",D352<>\"no\")),\"\",\"no\")","v":""},"SSAP 21.52"]
[null,"(a) in not more than 1 year?"]
[null,"(b) in more than 1 year but not more than 5 years?"]
[null,"(c) in more than 5 years?"]
[null,"Note: the method of apportionment of lease rentals between capital, interest and service elements may represent a “significant estimation technique” per FRS 18, requiring the following disclosures:",null,null,"FRS 18.57\nFRS 18.55"]
[null,"(a) where the method is a significant estimation technique, see A6.4 (b) (per link).",null,"Link to A6.4 (b)"]
[null,"(a) where the method is a significant estimation technique, and the method has been changed, see A6.4 (c) (per link).",null,"Link to A6.4 (c)"]
[null,"Secured creditors",null,{"$f":"IF((AND(D357<>\"no\")),\"\",\"no\")","v":""}]
["E11.6","Have the amount of secured creditors and the nature of the security given been disclosed?",null,null,"SI 2008 410 61"]
[null,"Disclosure of intra-government balances",null,{"$f":"IF((AND(D359<>\"no\",D367<>\"no\")),\"\",\"no\")","v":""}]
["E11.7","Has an analysis of creditor balances between the following been given: ",null,{"$f":"IF((AND(D360<>\"no\",D361<>\"no\",D362<>\"no\",D363<>\"no\",D364<>\"no\",D365<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) balances with other central government bodies (including pensions and other central government funds)?",null,null,"FReM 5.4.45"]
[null,"(b) balances with local authorities?",null,null,"FReM 5.4.45"]
[null,"(c) balances with NHS bodies?",null,null,"FReM 5.4.45"]
[null,"(d) balances with public corporations and trading funds?",null,null,"FReM 5.4.45"]
[null,"(e) subtotal of intra-government balances?",null,null,"FReM 5.4.45"]
[null,"(f) balances with bodies external to government?",null,null,"FReM 5.4.45"]
[null,"Note: details of the WGA boundary can be found on the WGA website at www.wga.gov.uk."]
["E11.8","Have the amounts falling due within one year and the amounts falling due after one year been separately disclosed in the analysis provided under E11.3?"]
["E12","FINANCIAL INSTRUMENTS",null,{"$f":"IF((AND(D374<>\"no\",D376<>\"no\",D429<>\"no\", D449<>\"no\",D473<>\"no\", D476<>\"no\",D502<>\"no\", D514<>\"no\")),\"\",\"no\")","v":""},"FReM 2008/09 9.1.10"]
[null,"Note (1): FRS 29 Financial Instruments: Disclosures, which this section covers, applies to all types of financial instruments except, in general terms:\n    (a)subsidiary, quasi-subsidiary and associated undertakings, \n        partnerships and joint ventures (excepting those that are \n        accounted for as financial instruments, and all derivatives \n        linked to interests in subsidiaries, quasi-subsidiary and \n        associated undertakings, partnerships and joint ventures);\n    (b) employers' rights and obligations arising from employee \n         benefit plans;\n    (c) contracts for contingent consideration in a business \n         combination in respect of the acquirer;\n    (d) insurance contracts (excepting embedded derivatives in \n         insurance contracts and financial guarantee contracts); \n    (e) financial instruments, contracts and obligations under \n         share-based payment transactions.\nSee FRS 29.3 for the precise terms of application of FRS 29.Best practice per FReM 2008-09",null,null,"FRS 29.3 (a) - (e)"]
[null,"Note (2): any financial instrument that is not held in furtherance of the charitable NDPB’s objectives but is held on behalf of government more generally should be accounted for in a separate Trust Statement. charitable NDPBs should discuss such cases with the relevant authorities. Best practice per FReM 2008-09",null,null,"FReM 2008/09 9.1.8 a)"]
[null,"Note (3): special or ‘golden’ shares, being those shares retained in businesses that have been privatised but in which the department wishes to retain a regulatory interest or reserve power, should not be recognised on balance sheet. Best practice per FReM 2008-09",null,null,"FReM 2008/09 9.1.8 b)"]
[null,"Note (4): loans and other interests in public bodies outside the departmental boundary should be reported at historical cost, less any impairment. Best practice per FReM 2008-09",null,null,"FReM 2008/09 9.1.8 c)"]
[null,"Note (5): where there a number of alternative accounting treatments - e.g. in the designation, and the reclassification, of financial assets and liabilities, and the treatment of financial guarantee contracts - the charitable NDPB should discuss any significant choices to be made with the relevant authority (through its sponsoring bodies where appropriate) to ensure that the budgeting implications have been properly considered. Best practice per FReM 2008-09.",null,null,"FReM 2008/09 9.1.9 a) - c)"]
[null,"Significance of financial instruments for financial position and performance",null,{"$f":"IF((AND(D375<>\"no\")),\"\",\"no\")","v":""}]
["E12.1","Taking into account the disclosures required by FRS 29.8 to 29.30 (and thus responses to E12.2 to E12.29), has sufficient information that enables users of the financial statements to evaluate the significance of financial instruments for the charitable NDPB's financial position and performance been disclosed?",null,null,"FRS 29.7"]
[null,"Balance sheet",null,{"$f":"IF((AND(D377<>\"no\", D390<>\"no\", D397<>\"no\", D399<>\"no\", D408<>\"no\", D416<>\"no\", D418<>\"no\", D420<>\"no\")),\"\",\"no\")","v":""}]
[null,"Categories of financial assets and financial liabilities",null,{"$f":"IF((AND(D378<>\"no\")),\"\",\"no\")","v":""}]
["E12.2","Have the carrying amounts of each of the following categories, as defined in FRS 26, been disclosed either on the face of the balance sheet or in the notes:",null,{"$f":"IF((AND(D379<>\"no\",D382<>\"no\",D383<>\"no\", D384<>\"no\",D385<>\"no\", D388<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) financial assets at fair value through profit or loss, showing separately: ",null,{"$f":"IF((AND(D380<>\"no\",D381<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) those designated as such upon initial recognition?",null,null,"FRS 29.8 (a) (i)"]
[null,"(ii) those classified as held for trading in accordance with FRS 26?",null,null,"FRS 29.8 (a) (ii)"]
[null,"(b) held-to-maturity investments?",null,null,"FRS 29.8 (b)"]
[null,"(c) loans and receivables?",null,null,"FRS 29.8 (c)"]
[null,"(d) available-for-sale financial assets?",null,null,"FRS 29.8 (d)"]
[null,"(e) financial liabilities at fair value through profit or loss, showing separately:",null,{"$f":"IF((AND(D386<>\"no\",D388<>\"no\",D387<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) those designated as such upon initial recognition?",null,null,"FRS 29.8 (e) (i)"]
[null,"(ii) those classified as held for trading in accordance with FRS 26?",null,null,"FRS 29.8 (e) (ii)"]
[null,"(f) financial liabilities measured at amortised cost?",null,null,"FRS 29.8 (f)"]
[null,"Note: other descriptors for these categories or other categorisations when presenting information on the face of the financial statements may be used. ",null,null,"FRS 26.45"]
[null,"Financial assets or financial liabilities at fair value through profit or loss",null,{"$f":"IF((AND(D391<>\"no\", D395<>\"no\", D396<>\"no\")),\"\",\"no\")","v":""}]
["E12.3","Where the charitable NDPB has designated a financial liability as at fair value through profit or loss per FRS 26.9, has the following been disclosed:",null,{"$f":"IF((AND(D392<>\"no\",D394<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability determined either:\n    (i) as the amount of change in its fair value that is not \n       attributable to changes in market conditions that give rise to \n       market risk (see FRS 29 Appendix B.4); or\n    (ii) using an alternative method the charitable NDPB believes \n         more faithfully represents the amount of change in its fair \n         value that is attributable to changes in the credit risk of the \n         liability?",null,null,"FRS 29.10 (a)"]
[null,"Note: changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity's financial instrument, a commodity price, a foreign exchange rate or an index of prices or rates, and for contracts that include a unit-linking feature, changes in the performance of the related internal or external investment fund.",null,null,"FRS 29.10 (a)"]
[null,"(b) the difference between the financial liability's carrying amount and the amount the charitable NDPB would be contractually required to pay at maturity to the holder of the obligation?",null,null,"FRS 29.10 (b)"]
["E12.4","Have the methods used to comply with the requirements in FRS 29.10 (a) been disclosed?",null,null,"FRS 29.11 (a)"]
["E12.5","Where the charitable NDPB believes that the disclosure it has given to comply with the requirements in FRS 29.10 (a) does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, have the reasons for reaching this conclusion, and the factors the charitable NDPB believes are relevant, been disclosed?",null,null,"FRS 29.11 (b)"]
[null,"Reclassification",null,{"$f":"IF((AND(D398<>\"no\")),\"\",\"no\")","v":""}]
["E12.6","Where the charitable NDPB has reclassified a financial asset as one measured:\n    (a) at cost or amortised cost, rather than at fair value; or\n    (b) at fair value, rather than at cost or amortised cost,\nhas the amount reclassified into and out of each category and the reason for that reclassification (see FRS 26.51-54) been disclosed?",null,null,"FRS 29.12"]
[null,"Derecognition",null,{"$f":"IF((AND(D400<>\"no\")),\"\",\"no\")","v":""}]
["E12.7","Where the charitable NDPB has transferred financial assets in such a way that part or all of the financial assets do not qualify for derecognition (FRS 26.15-37), has the following been disclosed for each class of such financial assets:",null,{"$f":"IF((AND(D401<>\"no\",D402<>\"no\",D403<>\"no\", D404<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the assets?",null,null,"FRS 29.13 (a)"]
[null,"(b) the nature of the risks and rewards of ownership to which the charitable NDPB remains exposed?",null,null,"FRS 29.13 (b)"]
[null,"(c) where the charitable NDPB continues to recognise all of the assets, the carrying amounts of the assets and of the associated liabilities?",null,null,"FRS 29.13 (c)"]
[null,"(d) where the charitable NDPB continues to recognise the assets to the extent of its continuing involvement:",null,{"$f":"IF((AND(D405<>\"no\",D406<>\"no\",D407<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the total carrying amount of the original assets?",null,null,"FRS 29.13 (d)"]
[null,"(ii) the amount of the assets that the charitable NDPB continues to recognise?",null,null,"FRS 29.13 (d)"]
[null,"(iii) the carrying amount of the associated liabilities?",null,null,"FRS 29.13 (d)"]
[null,"Collateral",null,{"$f":"IF((AND(D409<>\"no\", D410<>\"no\", D411<>\"no\")),\"\",\"no\")","v":""}]
["E12.8","Has the carrying amount of financial assets pledged as collateral for liabilities or contingent liabilities been disclosed?",null,null,"FRS 29.14 (a)"]
["E12.9","Have the terms and conditions relating to any pledge of financial assets as collateral for liabilities or contingent liabilities been disclosed?",null,null,"FRS 29.14 (b)"]
["E12.10","Where the charitable NDPB holds collateral (of financial or non-financial assets) and is permitted to sell or repledge the collateral in the absence of default by the owner of the collateral, has the following been disclosed:",null,{"$f":"IF((AND(D412<>\"no\",D413<>\"no\",D414<>\"no\", D415<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fair value of the collateral held?",null,null,"FRS 29.15 (a)"]
[null,"(b) the fair value of any such collateral sold or repledged?",null,null,"FRS 29.15 (b)"]
[null,"(c) whether the charitable NDPB has an obligation to return any such collateral sold or repledged?",null,null,"FRS 29.15 (b)"]
[null,"(d) the terms and conditions associated with its use of the collateral?",null,null,"FRS 29.15 (c)"]
[null,"Allowance account for credit losses",null,{"$f":"IF((AND(D417<>\"no\")),\"\",\"no\")","v":""}]
["E12.11","Where financial assets are impaired by credit losses and the charitable NDPB records the impairment in a separate account (e.g. an allowance account used to record individual impairments or a similar account used to record a collective impairment of assets) rather than directly reducing the carrying amount of the asset, has a reconciliation of changes in that account during the period for each class of financial assets been disclosed?",null,null,"FRS 29.16"]
[null,"Compound financial instruments with multiple embedded derivatives",null,{"$f":"IF((AND(D419<>\"no\")),\"\",\"no\")","v":""}]
["E12.12","Where the charitable NDPB has issued an instrument that contains both a liability and an equity component (see FRS 25.28) and the instrument has multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument), has the existence of those features been disclosed?",null,null,"FRS 29.17"]
[null,"Defaults and breaches",null,{"$f":"IF((AND(D421<>\"no\", D425<>\"no\")),\"\",\"no\")","v":""}]
["E12.13","For loans payable recognised at the reporting date, has the following been disclosed:",null,{"$f":"IF((AND(D422<>\"no\",D423<>\"no\",D424<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable?",null,null,"FRS 29.18 (a)"]
[null,"(b) the carrying amount of the loans payable in default at the reporting date?",null,null,"FRS 29.18 (b)"]
[null,"(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"FRS 29.18 (c)"]
["E12.14","Where there were breaches of loan agreement terms other than those under FRS 29.18 during the period, those breaches permitted the lender to demand accelerated repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the reporting date), has the following been disclosed: ",null,{"$f":"IF((AND(D426<>\"no\",D427<>\"no\", D428<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable?",null,null,"FRS 29.19"]
[null,"(b) the carrying amount of the loans payable in default at the reporting date?",null,null,"FRS 29.19"]
[null,"(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"FRS 29.19"]
[null,"Other disclosures",null,{"$f":"IF((AND(D430<>\"no\", D449<>\"no\")),\"\",\"no\")","v":""}]
[null,"Hedge accounting",null,{"$f":"IF((AND(D432<>\"no\", D436<>\"no\", D443<>\"no\", D446<>\"no\", D447<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the use of hedge accounting should be discussed with the relevant authorities (through sponsoring bodies where appropriate) to ensure that the budgeting implications of the choice of alternative accounting treatments have been properly considered. Best practice per FReM 2008-09",null,null,"FReM 2008/09 9.2.8 d)"]
["E12.15","For each type of hedge described in FRS 26 (i.e. fair value hedges, cash flow hedges, and hedges of net investments in foreign operations), has the following been separately disclosed:",null,{"$f":"IF((AND(D433<>\"no\", D434<>\"no\", D435<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of each type of hedge?",null,null,"FRS 29.22 (a)"]
[null,"(b) a description of the financial instruments designated as hedging instruments and their fair values at the reporting date?",null,null,"FRS 29.22 (b)"]
[null,"(c) the nature of the risks being hedged?",null,null,"FRS 29.22 (c)"]
["E12.16","For cash flow hedges, has the following been disclosed:",null,{"$f":"IF((AND(D437<>\"no\", D438<>\"no\", D439<>\"no\", D440<>\"no\", D441<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the periods when the cash flows are expected to occur and when they are expected to affect profit or loss?",null,null,"FRS 29.23 (a)"]
[null,"(b) a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur?",null,null,"FRS 29.23 (b)"]
[null,"(c) the amount that was recognised in equity during the period?",null,null,"FRS 29.23 (c)"]
[null,"(d) the amount that was removed from equity and included in profit or loss for the period, showing the amount included in each line item in the income statement?",null,null,"FRS 29.23 (d)"]
[null,"(e) the amount that was removed from equity during the period and included in the initial cost or other carrying amount of a non-financial asset or non-financial liability whose acquisition or incurrence was a hedged highly probable forecast transaction?",null,null,"FRS 29.23 (e)"]
[null,"Note: these requirements are framed in the context of an entity preparing a profit and loss account and statement of total recognised gains and losses. Their application to the charitable NDPB and its SOFA should be undertaken with regard to the underlying principles of FRSs 25, 26 and 29, and considerations of materiality and presentation."]
["E12.17","Have the gains or losses in fair value hedges been separately disclosed:",null,{"$f":"IF((AND(D444<>\"no\", D445<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) on the hedging instrument?",null,null,"FRS 29.24 (a) (i)"]
[null,"(b) on the hedged item attributable to the hedged risk?",null,null,"FRS 29.24 (a) (ii)"]
["E12.18","Has the ineffectiveness recognised in profit or loss that arises from cash flow hedges been separately disclosed? ",null,null,"FRS 29.24 (b)"]
["E12.19","Has the ineffectiveness recognised in profit or loss that arises from hedges of net investments in foreign operations been separately disclosed?",null,null,"FRS 29.24 (c)"]
[null,"Note: the requirements in E12.18 and E12.19 are framed in the context of an entity preparing a profit and loss account and statement of total recognised gains and losses. Their application to the charitable NDPB and its SOFA should be undertaken with regard to the underlying principles of FRSs 25, 26 and 29, and considerations of materiality and presentation."]
[null,"Fair value",null,{"$f":"IF((AND(D452<>\"no\", D454<>\"no\", D455<>\"no\", D457<>\"no\", D458<>\"no\", D459<>\"no\", D460<>\"no\", D462<>\"no\", D463<>\"no\", D467<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): where FRS 29 requires disclosures by class of financial instrument, financial instruments should be grouped into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments. Sufficient information should be provided to permit reconciliation to the line items presented in the balance sheet. \n",null,null,"FRS 29.6"]
[null,"Note (2): the classes described in FRS 29.6 should be determined by the charitable NDPB and are, thus, distinct from the categories of financial instruments specified in IAS FRS 26.9 (and set out in FRS 29.8). In determining classes of financial instrument, the charitable NDPB should, at a minimum:\n    (a) distinguish instruments measured at amortised cost from \n          those measured at fair value; and\n    (b) treat as a separate class or classes those financial instruments \n         outside the scope of this IFRS.",null,null,"FRS 29.B1, B2\nFRS 26.45"]
["E12.20","Has the fair value of each class of financial assets and financial liabilities been disclosed in a way that permits it to be compared with its carrying amount (excluding the exceptions given in FRS 29.29)?",null,null,"FRS 29.25"]
[null,"Note: disclosures of fair value are not required (a) where the carrying amount is a reasonable approximation of fair value (for example, for financial instruments such as short-term trade receivables and payables); (b) for an investment in equity instruments that do not have a quoted market price in an active market, or derivatives linked to such equity instruments, that is measured at cost in accordance with FRS 26 because its fair value cannot be measured reliably; and (c) for a contract containing a discretionary participation feature (as described in FRS 26 Appendix C) if the fair value of that feature cannot be measured reliably.",null,null,"FRS 29.29"]
["E12.21","Has the fair value of each class of financial assets and financial liabilities been offset only to the extent that their carrying amounts are offset in the balance sheet?",null,null,"FRS 29.26"]
["E12.22","Have the methods and, where a valuation technique is used, the assumptions applied in determining fair values of each class of financial assets or financial liabilities been disclosed? ",null,null,"FRS 29.27 (a)"]
[null,"Note: the assumptions may relate, for example, to prepayment rates, rates of estimated credit losses, and interest rates or discount rates.",null,null,"FRS 29.27 (a)"]
["E12.23","Where fair values are determined, in whole or in part, directly by reference to published price quotations in an active market, has this fact been disclosed?",null,null,"FRS 29.27 (b)"]
["E12.24","Where fair values are estimated using a valuation technique (see FRS 26.AG71–79), has this fact been disclosed?",null,null,"FRS 29.27 (b)"]
["E12.25","Where the fair values recognised or disclosed in the financial statements are determined in whole or in part using a valuation technique based on assumptions that are not supported by prices from observable current market transactions in the same instrument (i.e. without modification or repackaging) and not based on available observable market data, has this fact been disclosed? ",null,null,"FRS 29.27 (c)"]
["E12.26","For fair values that are recognised in the financial statements, where changing one or more of those assumptions to reasonably possible alternative assumptions would change fair value significantly, has this fact and the effect of those changes been disclosed? ",null,null,"FRS 29.27 (c)"]
[null,"Note: for this purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in equity, total equity.",null,null,"FRS 29.27 (c)"]
["E12.27","Where FRS 29.27 (c) applies, has the total amount of the change in fair value estimated using such a valuation technique that was recognised in profit or loss during the period been disclosed?",null,null,"FRS 29.27 (d)"]
["E12.28","Where there is a difference between the fair value at initial recognition and the amount that would be determined at that date using the valuation technique, has the following, by class of financial instrument, been disclosed:",null,{"$f":"IF((AND(D464<>\"no\", D465<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the charitable NDPB's accounting policy for recognising that difference in profit or loss to reflect a change in factors (including time) that market participants would consider in setting a price (see FRS 26.AG76A)?",null,null,"FRS 29.28 (a)"]
[null,"(b) the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference?",null,null,"FRS 29.28 (b)"]
[null,"Note: the requirements in E12.26, E12.27 and E12.28 are framed in the context of an entity preparing a profit and loss account and statement of total recognised gains and losses. Their application to the charitable NDPB and its SOFA should be undertaken with regard to the underlying principles of FRSs 25, 26 and 29, and considerations of materiality and presentation."]
["E12.29","In the cases described in FRS 29.29 (b) and (c), has information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those financial assets or financial liabilities and their fair value been disclosed, including:",null,{"$f":"IF((AND(D468<>\"no\", D469<>\"no\", D470<>\"no\", D471<>\"no\", D472<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably?",null,null,"FRS 29.30 (a)"]
[null,"(b) a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably?",null,null,"FRS 29.30 (b)"]
[null,"(c) information about the market for the instruments?",null,null,"FRS 29.30 (c)"]
[null,"(d) information about whether and how the charitable NDPB intends to dispose of the financial instruments?",null,null,"FRS 29.30 (d)"]
[null,"(e) where financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised?",null,null,"FRS 29.30 (e)"]
[null,"Nature and extent of risks arising from financial instruments",null,{"$f":"IF((AND(D474<>\"no\",D476<>\"no\",D502<>\"no\",D514<>\"no\")),\"\",\"no\")","v":""}]
["E12.30","Taking into account the disclosures required by FRS 29.33 to 29.42 (and thus responses to E12.31 to E12.58), has sufficient information that enables users of the financial statements to evaluate the nature and extent of risks arising from financial instruments to which the charitable NDPB is exposed at the reporting date been disclosed?",null,null,"FRS 29.31"]
[null,"Note: the risks that arise from financial instruments typically include, but are not limited to, credit risk, liquidity risk and market risk. The disclosures required by FRS 29.33 – 29.42 focus on these risks.",null,null,"FRS 29.42"]
[null,"Credit risk",null,{"$f":"IF((AND(D477<>\"no\", D481<>\"no\", D493<>\"no\", D498<>\"no\")),\"\",\"no\")","v":""}]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D478<>\"no\", D479<>\"no\", D480<>\"no\")),\"\",\"no\")","v":""}]
["E12.31","Have the charitable NDPB's exposures to credit risk and how they arise been disclosed?",null,null,"FRS 29.33 (a)"]
["E12.32","Has the charitable NDPB's objectives, policies and processes for managing credit risk and the methods used to measure the risk been disclosed?",null,null,"FRS 29.33 (b)"]
["E12.33","Have any changes in FRS 29.33 (a) or (b) (E12.31 and E12.32) from the previous period been disclosed?",null,null,"FRS 29.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D482<>\"no\", D484<>\"no\", D485<>\"no\", D486<>\"no\", D487<>\"no\")),\"\",\"no\")","v":""}]
["E12.34","Has summary quantitative data about the charitable NDPB's exposure to credit risk at the reporting date been disclosed?",null,null,"FRS 29.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the charitable NDPB, for example, the charitable NDPB's board of trustees or chief executive officer.  For the purposes of FRS 29, key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the charitable NDPB directly or indirectly.",null,null,"FRS 29.34 (a)"]
["E12.35","Have the disclosures required by FRS 29.36 to 29.38 (E12.38 - E12.40), to the extent that they are not provided under FRS 29.34 (a) (E12.34), been disclosed (except where the risk is not material)? ",null,null,"FRS 29.34 (b)"]
["E12.36","Have concentrations of risk where not apparent from FRS 29.34 (a) and (b) (E 12.34 and E12.35) been disclosed?",null,null,"FRS 29.34 (c)"]
["E12.37","Where the quantitative data disclosed as at the reporting date are unrepresentative of the charitable NDPB's exposure to credit risk during the period, has further information that is representative been disclosed?",null,null,"FRS 29.35"]
["E12.38","Has the following been disclosed by class of financial instrument:",null,{"$f":"IF((AND(D488<>\"no\", D489<>\"no\", D490<>\"no\", D491<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount that best represents the charitable NDPB's maximum exposure to credit risk at the reporting date without taking account of any collateral held or other credit enhancements (e.g. netting agreements that do not qualify for offset in accordance with FRS 25)?",null,null,"FRS 29.36 (a)"]
[null,"(b) in respect of the amount disclosed in FRS 29.36 (a), a description of collateral held as security and other credit enhancements?",null,null,"FRS 29.36 (b)"]
[null,"(c) information about the credit quality of financial assets that are neither past due nor impaired?",null,null,"FRS 29.36 (c)"]
[null,"(d) the carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated?",null,null,"FRS 29.36 (d)"]
[null,"Note: where the charitable NDPB has a right of set-off, but does not intend to settle net or to realise the asset and settle the liability simultaneously, or where financial assets and financial liabilities subject to a master netting arrangement are not offset, the effect of the right or of the arrangement respectively on the charitable NDPB's credit risk exposure should be disclosed in accordance with FRS 29.36.",null,null,"FRS 29.36"]
[null,"Financial assets that are either past due or impaired",null,{"$f":"IF((AND(D494<>\"no\")),\"\",\"no\")","v":""}]
["E12.39","Has the following been disclosed by class of financial asset:",null,{"$f":"IF((AND(D495<>\"no\", D496<>\"no\", D497<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) an analysis of the age of financial assets that are past due as at the reporting date but not impaired?",null,null,"FRS 29.37 (a)"]
[null,"(b) an analysis of financial assets that are individually determined to be impaired as at the reporting date, including the factors the charitable NDPB considered in determining that they are impaired?",null,null,"FRS 29.37 (b)"]
[null,"(c) for the amounts disclosed in FRS 29.37 (a) and (b), a description of collateral held by the charitable NDPB as security and other credit enhancements and, except where impracticable, an estimate of their fair value?",null,null,"FRS 29.37 (c)"]
[null,"Collateral and other credit enhancements obtained",null,{"$f":"IF((AND(D499<>\"no\")),\"\",\"no\")","v":""}]
["E12.40","Where the charitable NDPB obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (e.g. guarantees), and such assets meet the recognition criteria in other standards, has the following been disclosed:",null,{"$f":"IF((AND(D500<>\"no\", D501<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature and carrying amount of the assets obtained?",null,null,"FRS 29.38 (a)"]
[null,"(b) where the assets are not readily convertible into cash, the charitable NDPB's policies for disposing of such assets or for using them in its operations?",null,null,"FRS 29.38 (b)"]
[null,"Liquidity risk",null,{"$f":"IF((AND(D503<>\"no\", D507<>\"no\")),\"\",\"no\")","v":""}]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D504<>\"no\", D505<>\"no\", D506<>\"no\")),\"\",\"no\")","v":""}]
["E12.41","Have the charitable NDPB's exposures to liquidity risk and how they arise been disclosed?",null,null,"FRS 29.33 (a)"]
["E12.42","Has the charitable NDPB's objectives, policies and processes for managing liquidity risk and the methods used to measure the risk been disclosed?",null,null,"FRS 29.33 (b)"]
["E12.43","Have any changes in FRS 29.33 (a) or (b) (E12.41 and E12.42) from the previous period been disclosed?",null,null,"FRS 29.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D508<>\"no\", D510<>\"no\", D511<>\"no\", D512<>\"no\", D513<>\"no\")),\"\",\"no\")","v":""}]
["E12.44","Has summary quantitative data about the charitable NDPB's exposure to liquidity risk at the reporting date been disclosed?",null,null,"FRS 29.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the charitable NDPB, for example, the charitable NDPB's board of trustees or chief executive officer.  For the purposes of FRS 29, key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the charitable NDPB directly or indirectly.",null,null,"FRS 29.34 (a)"]
["E12.45","Where not provided under FRS 29.34 (a) (E12.44), has a maturity analysis for financial liabilities that shows the remaining contractual maturities been disclosed (except where the risk is not material)?",null,null,"FRS 29.39 (a)\nFRS 29.34 (b)"]
["E12.46","Where not provided under FRS 29.34 (a) (E12.44), has a description of how the charitable NDPB manages the liquidity risk inherent in FRS 29.39 (a) (E12.45) been disclosed (except where the risk is not material)?",null,null,"FRS 29.39 (b)\nFRS 29.34 (b)"]
["E12.47","Have concentrations of risk, where not apparent from FRS 29.34 (a) and FRS 29.39 (a) and (b) (E12.44 - E12.46), been disclosed?",null,null,"FRS 29.34 (c)"]
["E12.48","Where the quantitative data disclosed as at the reporting date are unrepresentative of the charitable NDPB's exposure to liquidity risk during the period, has further information that is representative been disclosed?",null,null,"FRS 29.35"]
[null,"Market risk",null,{"$f":"IF((AND(D516<>\"no\", D520<>\"no\", D526<>\"no\", D536<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: market risk comprises three types of risk: currency risk, interest rate risk and other price risk.",null,null,"FRS 29 App. A"]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D517<>\"no\", D518<>\"no\", D519<>\"no\")),\"\",\"no\")","v":""}]
["E12.49","Have the charitable NDPB's exposures to market risk and how they arise been disclosed?",null,null,"FRS 29.33 (a)"]
["E12.50","Has the charitable NDPB's objectives, policies and processes for managing market risk and the methods used to measure the risk been disclosed?",null,null,"FRS 29.33 (b)"]
["E12.51","Have any changes in FRS 29.33 (a) or (b) (E12.49 and E12.50) from the previous period been disclosed?",null,null,"FRS 29.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D521<>\"no\", D523<>\"no\", D524<>\"no\", D525<>\"no\")),\"\",\"no\")","v":""}]
["E12.52","Has summary quantitative data about the charitable NDPB's exposure to market risk at the reporting date been disclosed?",null,null,"FRS 29.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the charitable NDPB, for example, the charitable NDPB's board of trustees or chief executive officer.  For the purposes of FRS 29, key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the charitable NDPB directly or indirectly.",null,null,"FRS 29.34 (a)"]
["E12.53","Have the disclosures required by FRS 29.40 to 29.42 (E12.56 - E12.58), to the extent that they are not provided under FRS 29.34 (a) (E12.52), been disclosed (except where the risk is not material)? ",null,null,"FRS 29.34 (b)"]
["E12.54","Have concentrations of risk where not apparent from FRS 29.34 (a) and (b) (E12.52 and E12.53) been disclosed?",null,null,"FRS 29.34 (c)"]
["E12.55","Where the quantitative data disclosed as at the reporting date are unrepresentative of the charitable NDPB's exposure to market risk during the period, has further information that is representative been disclosed?",null,null,"FRS 29.35"]
[null,"Sensitivity analysis",null,{"$f":"IF((AND(D527<>\"no\", D532<>\"no\")),\"\",\"no\")","v":""}]
["E12.56","Except where the charitable NDPB prepares a sensitivity analysis as described in FRS 29.41, and uses it in place of the sensitivity analysis specified in FRS 29.40 (a), has the following been disclosed:",null,{"$f":"IF((AND(D528<>\"no\", D530<>\"no\", D531<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a sensitivity analysis for each type of market risk to which the charitable NDPB is exposed at the reporting date, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date?",null,null,"FRS 29.40 (a)"]
[null,"Note: this requirement is framed in the context of an entity preparing a profit and loss account and statement of total recognised gains and losses. Its application to the charitable NDPB and its SOFA should be undertaken with regard to the underlying principles of FRSs 25, 26 and 29, and considerations of materiality and presentation."]
[null,"(b) the methods and assumptions used in preparing the sensitivity analysis?",null,null,"FRS 29.40 (b)"]
[null,"(c) changes from the previous period in the methods and assumptions used, and the reasons for such changes?",null,null,"FRS 29.40 (c)"]
["E12.57","Where the charitable NDPB prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks, and uses it in place of the sensitivity analysis specified in FRS 29.40:",null,{"$f":"IF((AND(D533<>\"no\", D534<>\"no\", D535<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has this analysis been disclosed in place of the analysis specified in IFRS 29.40?",null,null,"FRS 29.41"]
[null,"(b) has an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided been disclosed?",null,null,"FRS 29.41 (a)"]
[null,"(c) has an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved been disclosed?",null,null,"FRS 29.41 (b)"]
[null,"Other market risk disclosures",null,{"$f":"IF((AND(D537<>\"no\")),\"\",\"no\")","v":""}]
["E12.58","Where the sensitivity analyses disclosed in accordance with FRS 29.40 or 29.41 are unrepresentative of a risk inherent in a financial instrument (for example, because the year-end exposure does not reflect the exposure during the year), has that fact and the reason the charitable NDPB believes the sensitivity analyses are unrepresentative been disclosed?",null,null,"FRS 29.42"]
["E13","PROVISIONS FOR LIABILITIES AND CHARGES",null,{"$f":"IF((AND(D541<>\"no\",D539<>\"no\",D542<>\"no\",D543<>\"no\",D544<>\"no\",D545<>\"no\",D546<>\"no\",D548<>\"no\",D557<>\"no\")),\"\",\"no\")","v":""}]
["E13.1","For transactions where an exchange for consideration does not arise (e.g. non-performance related grants), has a liability been recognised in accordance with FRS12, where appropriate - i.e. when a legal or constructive obligation to make future payments arises? \n",null,null,"SORP 154-155"]
[null,"Note: a constructive obligation arises where events have created a valid expectation in other parties that the charitable NDPB will discharge its obligations. This involves a commitment to another party that has been communicated to those affected in a sufficiently specific manner to raise a valid expectation on the part of the recipient that the charitable NDPB will discharge its responsibilities. SORP 154 - 160 provides guidance in relation to grants payable and constructive obligations.",null,null,"SORP 154 - 160"]
["E13.2","Has expenditure resulting from provisions that arise due to a legal or constructive obligation (as per FRS 12) been accounted for in the SOFA, in accordance with SORP 148 to 163?",null,null,"SORP 321"]
["E13.3","Have provisions been appropriately analysed in the balance sheet between liabilities due within one year and those falling due after one year?",null,null,"SORP 321"]
["E13.4","Has the best estimate of the expenditure required to settle the present obligation at the balance sheet date or to transfer it to a third party at that time been recognised as the amount of the liability? ",null,null,"SORP 322 and 317"]
["E13.5","Where the effect is material, have outflows of resources required to settle an obligation at the balance sheet date been discounted to their present value?",null,null,"SORP 323"]
["E13.6","Where the charitable NDPB has earmarked part of its unrestricted funds for future use, has this been recorded by setting up a designated fund disclosed as part of the unrestricted funds of the charitable NDPB (and not a provision)?",null,null,"SORP 325 and 329"]
["E13.7","Have the particulars of all material commitments (e.g. grant commitments) in respect of specific charitable projects been disclosed in the notes where they have not been charged to the accounts? ",null,null,"SORP 326"]
[null,"Note: click on \"link\" for the disclosure details required.",null,"Link to commitments"]
["E13.8","Has the following information been disclosed for each class of provision:",null,{"$f":"IF((AND(D549<>\"no\",D554<>\"no\",D550<>\"no\",D551<>\"no\",D552<>\"no\",D553<>\"no\",D555<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount at the beginning of the period?",null,null,"SORP 328 (c)\nFRS 12.89 (a)\nSI 2006/410 § 70"]
[null,"(b) additional provisions made in the period, including increases to existing provisions?",null,null,"SORP 328 (d)\nFRS 12.89 (b)\nSI 2006/410 § 70"]
[null,"(c) amounts used (i.e. incurred and charged against the provision) during the period?",null,null,"FRS 12.89 (c)\nSI 2006/410 § 70"]
[null,"(d) unused amounts reversed during the period?",null,null,"SORP 328 (e) \nFRS 12.89 (d)\nSI 2006/410 § 70"]
[null,"(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate?",null,null,"FReM 6.6.6\nFRS 12.89 (e)"]
[null,"(f) the amount of commitments outstanding at the year end - the carrying amount at the end of the period?",null,null,"SORP 328 (f)\nFRS 12.89 (a)\nSI 2006/410 § 70"]
[null,"(g)  an indication of amounts of commitments outstanding at the year end due within one year and amounts due in over one year?",null,null,"SORP 328 (f)\n"]
[null,"Note: comparative information is not required.",null,null,"FRS 12.89\n"]
["E13.9","Has the following information been disclosed for each class of provision:",null,{"$f":"IF((AND(D558<>\"no\",D559<>\"no\",D560<>\"no\",D561<>\"no\",D565<>\"no\",D562<>\"no\",D564<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the details of all material provisions?",null,null,"SORP 326\nFReM 5.4.46\nFRS 12.90 (a)\nSI 2006/410 § 70"]
[null,"(b) how the provision is calculated?",null,null,"FReM 5.4.46 (b)"]
[null,"(c) the expected timing of any resulting transfers of economic benefits?",null,null,"FReM 5.4.46 (c)\nFRS 12.90 (a)\nSORP 327"]
[null,"(d) an indication of the uncertainties about the amount or timing of those transfers of economic benefits?  ",null,null,"FRS 12.90 (b)"]
[null,"(e) where the time value of money is significant, the discount rate? ",null,null,"FReM 5.4.46 (d)"]
[null,"Note: in the case of provisions for early departure costs, the discount rate is set by HM Treasury.",null,null,"FReM 5.4.46 (d)"]
[null,"(f) where necessary to provide adequate information, the major assumptions made concerning future events?",null,null,"FRS 12.90 (b)"]
[null,"(g) the amount of any expected reimbursement, stating the amount that has been recognised for that expected reimbursement?",null,null,"FRS 12.90 (c)"]
[null,"Note: the method of valuation of provisions (e.g. assumptions, expected values and discount rates) may represent a “significant estimation technique” per FRS 18, requiring the following disclosures:",null,null,"FRS 18.57\nFRS 18.55"]
[null,"(a) where the method is a significant estimation technique, see A6.4 (b) (per link).",null,"Link to A6.4 (b)"]
[null,"(a) where the method is a significant estimation technique, and the method has been changed, see A6.4 (c) (per link).",null,"Link to A6.4 (c)"]
[null,"Note: in the extremely rare cases where disclosure of the information in the section above could seriously prejudice the position of the charitable NDPB in a dispute with other parties, the charitable NDPB should disclose the general nature of the dispute and why the information has not been disclosed.",null,null,"FRS 12.97"]
["E14","PENSION SCHEME ASSET/LIABILITY",null,{"$f":"IF((AND(D571<>\"no\",D572<>\"no\",D573<>\"no\")),\"\",\"no\")","v":""}]
["E14.1","Has any asset or liability derived from a surplus or deficit in a defined benefit pension scheme been calculated in accordance with FRS 17?\n",null,null,"SORP 330"]
["E14.2","Have such assets or liabilities been disclosed on the face of the balance sheet, under \"defined benefit pension scheme asset/liability\"?",null,null,"SORP 330"]
["E14.3","Has a pension reserve been created where the charitable NDPB has a pension asset or liability?",null,null,"SORP 335"]
["E15","DONATED ASSET RESERVE AND REVALUATION RESERVE"]
[null,"For charities, any gains or losses whether realised or unrealised will belong to the fund in which the associated assets are held.  Charities should follow the Charities SORP in this respect. Therefore the normal requirement for NDPBs to recognise and disclose movements and balances on the revaluation reserve does not apply."]
[null,"Similarly, charities should follow the SORP in their treatment of donated assets, effectively removing the normal requirement for charitable NDPBs to show a donated assets reserve. "]
["E16","CAPITAL",null,{"$f":"IF((AND(D579<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the financing of public sector entities is ultimately tax-based and an FRS 29-based notion of capital does not apply to many of them.  Capital disclosures should be given only with the agreement of the relevant authority (through the parent or sponsoring department where appropriate).",null,null,"FRS 29.42A"]
["E16.1","Has information that enables users of its financial statements to evaluate the charitable NDPB's objectives, policies and processes for managing capital been disclosed, including:",null,{"$f":"IF((AND(D580<>\"no\",D584<>\"no\",D585<>\"no\",D586<>\"no\",D587<>\"no\")),\"\",\"no\")","v":""},"FRS 29 App E"]
[null,"(a) qualitative information about its objectives, policies and processes for managing capital, including (but not limited to):",null,{"$f":"IF((AND(D581<>\"no\",D582<>\"no\",D583<>\"no\")),\"\",\"no\")","v":""},"FRS 29 App E2a"]
[null,"(i) a description of what it manages as capital?",null,null,"FRS 29 App E2ai"]
[null,"(ii) where the charitable NDPB is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital?",null,null,"FRS 29 App E2aii"]
[null,"(iii) how it is meeting its objectives for managing capital?",null,null,"FRS 29 App E2aiii"]
[null,"(b) summary quantitative data about what it manages as capital?",null,null,"FRS 29 App E2b"]
[null,"(c) any changes in (a) and (b) from the previous period?",null,null,"FRS 29 App E2c"]
[null,"(d) whether during the period it complied with any externally imposed capital requirements to which it is subject?",null,null,"FRS 29 App E2d"]
[null,"(e) where the charitable NDPB has not complied with such externally imposed capital requirements, the consequences of such non-compliance?",null,null,"FRS 29 App E2e"]
[null,"Note (1): these disclosures should be based on the information provided internally to the charitable NDPB's key management personnel.",null,null,"FRS 29 App E2"]
[null,"Note (2): separate information for each capital requirement to which the charitable NDPB is subject should be disclosed.",null,null,"FRS 29 App E3"]

{"sheet":"Section F","index":8,"n_rows":106,"n_cols":11,"rows_kept":106,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION F: CASH FLOW STATEMENT",null,{"$f":"IF((AND(D3<>\"no\",D18<>\"no\",D85<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["F1","THE PRIME STATEMENT",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D14<>\"no\",D16<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"n/a"]
["F1.1","Has FRS1 been applied? Best practice per FReM 2008-09",null,null,"FReM 2008/09 7.4.24\nSORP 351 \nSORP 352"]
["F1.2","Are the cash flows disclosed under the following headings (where applicable and taking account of the points below) with a total for each heading:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\",D12<>\"no\",D13<>\"no\")),\"\",\"no\")","v":""},"FRS 1.7"]
[null,"(a) net cash flow from operating activities?",null,null,"FRS 1.7"]
[null,"(b) dividends from joint ventures and associates?",null,null,"FRS 1.7"]
[null,"(c) returns on investments and servicing of finance?",null,null,"FRS 1.7"]
[null,"(d) taxation?",null,null,"FRS 1.7"]
[null,"(e) capital expenditure and financial investment?",null,null,"FRS 1.7"]
[null,"(f) acquisitions and disposals?",null,null,"FRS 1.7"]
[null,"(g) management of liquid resources?",null,null,"FRS 1.7"]
[null,"(h) financing?",null,null,"FRS 1.7"]
["F1.3","Has an analysis of the cash movements from operating activities in the cash flow to accord with the SOFA been included in the cash flow statement?",null,null,"SORP 353"]
[null,"Note: the starting point should normally be “net incoming/outgoing resources before other recognised gains and losses”."]
["F1.4","Have transactions which do not result in cash flows been excluded from the cash flow statement?",null,null,"SORP 354"]
[null,"Note: transactions which do not result in cash flows should be disclosed in the notes, where necessary for an understanding of the underlying transactions.",null,null,"FRS 1.46\nSORP 355 (a)"]
["F2","NOTES TO THE CASH FLOW STATEMENT",null,{"$f":"IF((AND(D20<>\"no\",D23<>\"no\",D29<>\"no\",D36<>\"no\",D40<>\"no\",D53<>\"no\",D61<>\"no\",D68<>\"no\",D76<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: where FRS 1 has been applied, the notes described under the green headings should be disclosed either adjoining the cash flow statement (as long as they are clearly labelled and kept separate) or as notes.",null,null,"FRS 1.8"]
["F2.1","Have the following reconciliations been included in the notes to the cash flow statement:",null,{"$f":"IF((AND(D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) of cash flows from “operating activities” within the cash flow statement to the \"net incoming/outgoing resources” line of the SOFA?",null,null,"SORP 355 (c)"]
[null,"(b) of cash (and any financing) movements to the opening and closing balance sheet amounts?",null,null,"SORP 355 (b)"]
[null,"Reconciliation of operating cost to operating cash flows",null,{"$f":"IF((AND(D24<>\"no\")),\"\",\"no\")","v":""}]
["F2.2","Has the following been shown separately in a note reconciling the net incoming/outgoing resources before other recognised gains and losses from operating activities:",null,{"$f":"IF((AND(D25<>\"no\",D26<>\"no\",D28<>\"no\")),\"\",\"no\")","v":""},"FRS 1.12\nDY Note 24 (a)\nSORP 353 "]
[null,"(a) adjustments for non-cash transactions (e.g. depreciation)?",null,null,"DY Note 24 (a) \nSORP 355 (a)"]
[null,"(b) adjustments for movements in working capital other than cash (e.g. stock, debtors, creditors)?",null,null,"FRS 1.12\nDY Note 24 (a) "]
[null,"Note:  the adjustment for movements in working capital should show only the movements relating to operating activities. Opening and closing debtors and creditors relating to the purchase or sale of fixed assets, or relating to other line items in the cash flow statement, should be adjusted for in arriving at the cash received or paid under those headings, as shown in the prime statement."]
[null,"(c) use of provisions (i.e. cash flows in respect of operating items relating to provisions)?",null,null,"FRS 1.11\nDY Note 24 (a) "]
[null,"Returns on investments and servicing of finance ",null,{"$f":"IF((AND(D30<>\"no\")),\"\",\"no\")","v":""}]
["F2.3","Has the following been shown separately in a note analysing the total for returns on investments and servicing of finance:",null,{"$f":"IF((AND(D31<>\"no\",D32<>\"no\",D33<>\"no\",D34<>\"no\",D35<>\"no\")),\"\",\"no\")","v":""},"FRS 1.8\nFRS 1.1 3"]
[null,"(a) interest received, including any related tax recovered?",null,null,"FRS 1.14 (a)"]
[null,"(b) dividends received (except dividends from equity-accounted entities, i.e. associates and joint ventures), net of any tax credits?",null,null,"FRS 1.14 (b)"]
[null,"(c) interest paid, even where capitalised, including any tax deducted and paid to the relevant tax authority?",null,null,"FRS 1.15 (a)"]
[null,"(d) the interest element of finance lease rental payments?",null,null,"FRS 1.15 (c)"]
[null,"(e) cash flows that are treated as finance costs under FRS4? ",null,null,"FRS 1.15 (b)"]
[null,"Taxation ",null,{"$f":"IF((AND(D37<>\"no\")),\"\",\"no\")","v":""}]
["F2.4","Has the following been shown separately in a note analysing the total for taxation:",null,{"$f":"IF((AND(D38<>\"no\",D39<>\"no\")),\"\",\"no\")","v":""},"FRS 1.8\nFRS 1.16"]
[null,"(a) cash receipts from tax rebates, claims or returns of overpayments (including, for a subsidiary, cash receipts from other members of the same group for group relief)?",null,null,"FRS 1.17"]
[null,"(b) cash payments for tax, including advance corporation tax (and including, for a subsidiary, payments made to other members of the same group for group relief)?",null,null,"FRS 1.18"]
[null,"Capital expenditure and financial investment",null,{"$f":"IF((AND(D41<>\"no\",D50<>\"no\",D51<>\"no\")),\"\",\"no\")","v":""}]
["F2.5","Has the following been shown separately in a note analysing the total for capital expenditure and financial investment:",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\",D46<>\"no\",D47<>\"no\",D48<>\"no\",D49<>\"no\")),\"\",\"no\")","v":""},"FRS 1.19 - 1.21\nDY Note 24 (b)"]
[null,"(a) payments to acquire intangible fixed assets?",null,null,"FRS 1.21 (a)"]
[null,"(b) payments (gross) to acquire investments (other than those classed as “liquid resources”)?",null,null,"FRS 1.21 (b)\nSORP 354 (b)"]
[null,"(c) payments to acquire tangible fixed assets?",null,null,"FRS 1.21 (a)"]
[null,"(d) receipts from sales or disposals of intangible fixed assets? ",null,null,"FRS 1.20 (a)"]
[null,"(e) receipts from sales or disposals of tangible fixed assets? ",null,null,"FRS 1.20 (a)"]
[null,"(f) receipts (gross)  from sales or disposals of investments (other than those classed as “liquid resources”)?",null,null,"FRS 1.20 (b)\nSORP 354 (b)"]
[null,"(g) loans made to other bodies?",null,null,"FRS 1.21 (b)"]
[null,"(h) loans repaid by other bodies?",null,null,"FRS 1.20 (b)"]
["F2.6","Has a single row been included in this section showing the net movement in cash flows attributable to endowment investments?",null,null,"SORP 354 (b)"]
["F2.7","Has a corresponding row been included in the “financing” section for the same amount?",null,null,"SORP 354 (b)"]
[null,"Note: where a trade, business, subsidiary, associate or joint venture is acquired or disposed of, the cash flows arising should be shown under “acquisitions and disposals”.  ",null,null,"FRS 1.20 (b)\nFRS 1.21 (b)"]
[null,"Acquisitions and disposals",null,{"$f":"IF((AND(D54<>\"no\")),\"\",\"no\")","v":""}]
["F2.8","Has the following been shown separately in a note analysing the total for acquisitions and disposals:",null,{"$f":"IF((AND(D55<>\"no\",D56<>\"no\",D57<>\"no\",D58<>\"no\",D59<>\"no\",D60<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) receipts from sales of investments in subsidiary undertakings (showing separately any balances of cash and overdrafts transferred as part of the sale)?",null,null,"FRS 1.23 (a)"]
[null,"(b) receipts from sales of investments in associates or joint ventures?",null,null,"FRS 1.23 (b)"]
[null,"(c) receipts from sales of trades or businesses?",null,null,"FRS 1.23 (c)"]
[null,"(d) payments to acquire investments in subsidiary undertakings (showing separately any balances of cash and overdrafts acquired)?",null,null,"FRS 1.24 (a)"]
[null,"(e) payments to acquire investments in associates and joint ventures?",null,null,"FRS 1.24 (b)"]
[null,"(f) payments to acquire trades or businesses?",null,null,"FRS 1.24 (c)"]
[null,"Management of liquid resources",null,{"$f":"IF((AND(D63<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the cash flows in this section can be shown in a single section with those under 'financing', provided that separate subtotals for each are given.",null,null,"FRS 1.26"]
["F2.9","Has the following been shown separately in a note analysing the total for management of liquid resources:",null,{"$f":"IF((AND(D64<>\"no\",D65<>\"no\",D66<>\"no\",D67<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) withdrawals from short-term deposits not qualifying as cash, where they are not shown net?",null,null,"FRS 1.27 (a)\nFRS 1.9 (b)"]
[null,"(b) receipts from disposal or redemption of any other investments held as liquid resources?",null,null,"FRS 1.27 (b)"]
[null,"(c) payments into short-term deposits not qualifying as cash, where they are not shown net?",null,null,"FRS 1.28 (a)\nFRS 1.9 (b)"]
[null,"(d) payments to acquire any other investments held as liquid resources?",null,null,"FRS 1.28 (b)"]
[null,"Analysis of financing",null,{"$f":"IF((AND(D70<>\"no\",D71<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the cash flows in this section can be shown in a single section with those under 'management of liquid resources', provided that separate subtotals for each are given.",null,null,"FRS 1.29"]
["F2.10","Have cash donations to endowment been treated as additions to endowment in the “financing” section?",null,null,"SORP 354 (a)"]
["F2.11","Has the following been shown separately in a note analysing financing: ",null,{"$f":"IF((AND(D72<>\"no\",D73<>\"no\",D74<>\"no\",D75<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) payments made out of permanent endowment?",null,null,"SORP 354 (c)"]
[null,"(b) repayments of amounts borrowed (other than overdrafts)?",null,null,"FRS 1.31 (a)"]
[null,"(c) the capital element of finance lease rental payments?",null,null,"FRS 1.31 (b)"]
[null,"(d) any financing cash flows received from or paid to equity accounted entities (i.e. associates and joint ventures)?",null,null,"FRS 1.32"]
[null,"Reconciliation to net debt ",null,{"$f":"IF((AND(D77<>\"no\",D84<>\"no\")),\"\",\"no\")","v":""}]
["F2.12","Has a reconciliation of movements in cash in the period with the movement in net debt/funds been disclosed in a note, showing separately movements arising from:",null,{"$f":"IF((AND(D78<>\"no\",D79<>\"no\",D80<>\"no\",D81<>\"no\",D82<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) cash flows of the charitable NDPB?",null,null,"FRS 1.33 (a)"]
[null,"(b) the acquisition or disposal of subsidiary undertakings?",null,null,"FRS 1.33 (b)"]
[null,"(c) foreign currency exchange rate differences arising from the translation on consolidation of intragroup cash flows, where one party is a foreign entity and the rate of translation is not the actual rate of exchange at which they took place? ",null,null,"FRS 1.41"]
[null,"(d) the recognition of changes in market value and exchange rate movements?",null,null,"FRS 1.33 (d)"]
[null,"(e) other non-cash changes?",null,null,"FRS 1.33 (c)"]
[null,"Note: comparative figures need not be given. ",null,null,"FRS 1.48"]
["F2.13","Where several balance sheet amounts or parts thereof have to be combined to permit a reconciliation under the above reconciliation, is sufficient detail given to enable the movements to be understood?",null,null,"FRS 1.33"]
["F3","OTHER",null,{"$f":"IF((AND(D86<>\"no\",D90<>\"no\",D93<>\"no\",D98<>\"no\",D100<>\"no\",D105<>\"no\")),\"\",\"no\")","v":""}]
[null,"Exceptional and extraordinary items",null,{"$f":"IF((AND(D87<>\"no\",D88<>\"no\",D89<>\"no\")),\"\",\"no\")","v":""}]
["F3.1","Have cash flows relating to any exceptional or extraordinary items been included under the appropriate standard heading?",null,null,"FRS 1.37"]
["F3.2","Has sufficient detail been disclosed in a note to the statement in order to show the effect of each exceptional or extraordinary transaction on the body’s cash flows?",null,null,"FRS 1.37"]
["F3.3","Where cash flows are exceptional because of their size or incidence but are not related to items treated as exceptional or extraordinary in the SOFA, has sufficient disclosure been given to explain their cause and nature?",null,null,"FRS 1.38"]
[null,"Equity-accounted entities",null,{"$f":"IF((AND(D91<>\"no\",D92<>\"no\")),\"\",\"no\")","v":""}]
["F3.4","Have the cash flows of any equity-accounted entity (i.e. associate or joint venture) been included in the cash flow statement only to the extent of the actual cash flows between the entity and the charitable NDPB?",null,null,"FRS 1.44"]
["F3.5","Where there are restrictions preventing the transfer of cash from one part of the group to another are the amounts identified and the circumstances explained?",null,null,"FRS 1.47"]
[null,"Acquisitions and disposals",null,{"$f":"IF((AND(D94<>\"no\",D95<>\"no\",D96<>\"no\")),\"\",\"no\")","v":""}]
["F3.6","Has the cash and cash equivalents paid as consideration, net of any cash and cash equivalents received as part of the acquisition, been shown in the cash flow statement?",null,null,"FRS 6.33"]
["F3.7","Has a summary of the effects of acquisitions and disposals of subsidiary undertakings, indicating how much of the consideration comprised cash, been shown in a note to the cash flow statement?",null,null,"FRS 1.45 \nFRS 6.33  "]
["F3.8","Where the cash flows of a subsidiary acquired or disposed of during the period materially affect the amounts reported under the standard headings, has the effect been disclosed, as far as practicable, in a note?",null,null,"FRS 1.45\nFRS 6.34"]
[null,"Note: comparative figures need not be given. ",null,null,"FRS 1.48"]
[null,"Material non-cash items",null,{"$f":"IF((AND(D99<>\"no\")),\"\",\"no\")","v":""}]
["F3.9","Where disclosure is necessary in order to understand the underlying transactions, have material non-cash items been disclosed in the notes?",null,null,"FRS 1.46\nSORP 355 (a)"]
[null,"VAT and other taxes",null,{"$f":"IF((AND(D101<>\"no\",D102<>\"no\",D103<>\"no\",D104<>\"no\")),\"\",\"no\")","v":""}]
["F3.10","Have all cash flows been shown net of any attributable VAT or other sales tax, except where the tax is irrecoverable?",null,null,"FRS 1.39"]
["F3.11","Has the net movement on the amount payable to, or receivable from, the taxing authority been allocated to cash flows from operating activities, except where a different treatment is more appropriate?",null,null,"FRS 1.39"]
["F3.12","Where restrictions apply to the recoverability of VAT or other sales tax, has the irrecoverable amount been allocated to those expenditures affected by the restrictions, or where this is impracticable, has the irrecoverable tax been included under the most appropriate standard heading?",null,null,"FRS 1.39 "]
["F3.13","Have taxation cash flows (other than those in respect of the charitable NDPB's profits and VAT, or other sales tax) been included within the cash flow statement under the same standard heading as the cash flow that gave rise to the taxation cash flow, except where a different treatment is more appropriate?",null,null,"FRS 1.40"]
[null,"Hedging transactions",null,{"$f":"IF((AND(D106<>\"no\")),\"\",\"no\")","v":""}]
["F3.14","Where a futures contract, forward contract, option contract or swap contract is accounted for as a hedge, have the cash flows of the contract been included under the same standard heading as the transaction that is the subject of the hedge?",null,null,"FRS 1.42"]

{"sheet":"Section G","index":9,"n_rows":158,"n_cols":10,"rows_kept":158,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links","Comments/links",null,null,"yes"]
[null,"SECTION G: OTHER NOTES",null,{"$f":"IF((AND(D4<>\"no\",D14<>\"no\",D71<>\"no\",D73<>\"no\",D84<>\"no\",D93<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,"no"]
[null,"Note: this section of the guide addresses aspects of disclosure not covered elsewhere in the guide. It does not seek to address all notes that may be needed. In general, note disclosures should be given where it would improve users' understanding of the financial statements, and of the financial position and performance of the charitable NDPB. Reference should be made to the SORP and the FReM .",null,null,null,null,null,null,null,"n/a"]
["G1","EVENTS AFTER THE BALANCE SHEET DATE",null,{"$f":"IF((AND(D5<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\",D13<>\"no\")),\"\",\"no\")","v":""}]
["G1.1","Has the charitable NDPB disclosed the date when the financial statements were authorised for issue and who gave that authorisation? ",null,null,"FReM 5.4.24\nFRS 21.17"]
[null,"Note: the date of the Accounting Officer's authorisation for issue of the financial statements of the charitable NDPB should normally be the same as the date of the Certificate and Report of the Comptroller and Auditor General.",null,null,"FReM 5.4.24\n"]
["G1.2","Where the charitable NDPB's owners or others have the power to amend the financial statements after issue, has this fact been disclosed?",null,null,"FRS 21.17"]
["G1.3","Where the charitable NDPB has received information after the balance sheet date about conditions that existed at the balance sheet date, have the disclosures that relate to those conditions been updated in the light of the new information?",null,null,"FRS 21.19"]
["G1.4","Has the following information been disclosed for each material non-adjusting event after the balance sheet date:",null,{"$f":"IF((AND(D10<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the event?",null,null,"FRS 21.21 a)"]
[null,"(b) an estimate of the financial effect or a statement that such an estimate cannot be made?",null,null,"FRS 21.21 b)"]
[null,"Note: FRS 21 paragraph 22 lists examples of non-adjusting events after the balance sheet date that would generally result in disclosure.",null,null,"FRS 21.22"]
["G1.5","Where subsidiary trading entities exist and provided that a liability for the gift aid payment existed at the year end, has the amount of the liability been adjusted where calculations subsequent to the year end provide greater accuracy?",null,null,"SORP 141 (b)"]
["G2","COMMITMENTS AND CONTINGENCIES",null,{"$f":"IF((AND(D15<>\"no\",D17<>\"no\",D26<>\"no\",D39<>\"no\",D41<>\"no\",D49<>\"no\",D47<>\"no\",D53<>\"no\",D59<>\"no\")),\"\",\"no\")","v":""}]
[null,"Capital commitments",null,{"$f":"IF((AND(D16<>\"no\")),\"\",\"no\")","v":""}]
["G2.1","Where practicable, have the estimated amounts of future capital expenditure (including irrecoverable VAT) been disclosed which are contracted for but not provided?",null,null,"SI 2006/410 § 77 (1)\nSI 1996/189 Sch 1\nSSAP 5.6"]
[null,"Commitments for grants payable and other charitable projects",null,{"$f":"IF((AND(D18<>\"no\")),\"\",\"no\")","v":""}]
["G2.2","Has the following information been disclosed in respect of commitments for grants payable and other charitable projects:",null,{"$f":"IF((AND(D19<>\"no\",D20<>\"no\",D21<>\"no\",D22<>\"no\",D23<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""},"SORP 326 - 328"]
[null,"(a) the reason for the commitments, giving separate disclosure for material projects?",null,null,"SORP 328"]
[null,"(b) the total amount of the commitments, including amounts already charged in the accounts?",null,null,"SORP 328"]
[null,"(c) the amount of commitments outstanding at the start of the year?",null,null,"SORP 328"]
[null,"(d) any amounts charged in the SOFA for the year?",null,null,"SORP 328"]
[null,"(e) any amounts released during the year due to a change in the value in the commitments?",null,null,"SORP 328"]
[null,"(f) the amount of commitments outstanding at the end of the year and an indication as to how much is payable within one year and over one year?",null,null,"SORP 328"]
[null,"Note: the note should cross refer, where appropriate, to notes detailing recognised liabilities and/or designated funds for the equivalent grants/projects. ",null,null,"SORP 329"]
[null,"Private Finance Initiative commitments",null,{"$f":"IF((AND(D27<>\"no\")),\"\",\"no\")","v":""}]
["G2.3","To take account of the long term nature of most PFI contracts, and in addition to the disclosures for a lessee under a PFI contract set out in SSAP 21 (see E12.18), has the following information for off balance sheet contracts and the service element of any on balance sheet contracts been disclosed: Best practice per FReM 2008-09",null,{"$f":"IF((AND(D28<>\"no\",D29<>\"no\",D30<>\"no\",D31<>\"no\",D32<>\"no\",D33<>\"no\",D37<>\"no\",D38<>\"no\")),\"\",\"no\")","v":""},"FRS 5 App Note F\nSSAP 21"]
[null,"(a) the nature of the contract or scheme?"]
[null,"(b) estimated capital value?"]
[null,"(c) contract start and end dates?"]
[null,"(d) details of prepayments and reversionary interests and how they are accounted for?"]
[null,"(e) amount charged in respect of PFI transactions disclosed in the operating cost statement (or the notes to it)?"]
[null,"(f) note disclosure of the payments which the charitable NDPB is committed to make, analysed between those in which the commitment expires:",null,{"$f":"IF((AND(D34<>\"no\",D35<>\"no\",D36<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) within one year?"]
[null,"(ii) in the second to fifth year inclusive?"]
[null,"(iii) from the fifth year on in five-year bandings?"]
[null,"(g) in cases where the estimated annual payment in future years is expected to be materially different from those the charitable NDPB is committed to make during the next year, has the likely financial effect been disclosed?"]
[null,"(h) where any transactions has resulted in the recognition of assets and liabilities whose nature differs from that of items usually included in the relevant balance sheet heading, has this difference been explained in the financial statements?"]
[null,"Partial transfer of an asset",null,{"$f":"IF((AND(D40<>\"no\")),\"\",\"no\")","v":""}]
["G2.4","Where an asset has been partially transferred, or transferred for part of its life, or for all of its life but with retention of significant but not all benefits or risks, and the gain or loss is uncertain, has the uncertainty been disclosed?",null,null,"FRS 5.24"]
[null,"Lease and hire purchase commitments ",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""}]
["G2.5","Have commitments under finance leases that have been entered into, but where inception occurs after the balance sheet date, been disclosed?",null,null,"SSAP 21.54"]
["G2.6","Has the amount of operating lease rental the entity is committed to pay during the next year, showing separately the amounts in respect of “land and buildings” and “other leases”, been analysed between those in which the commitment expires:\n  ",null,{"$f":"IF((AND(D44<>\"no\",D45<>\"no\",D46<>\"no\")),\"\",\"no\")","v":""},"SSAP 21.56"]
[null,"(a) in under one year?"]
[null,"(b) in the second to fifth years inclusive?"]
[null,"(c) over five years?"]
[null,"Financial commitments of subsidiaries",null,{"$f":"IF((AND(D48<>\"no\")),\"\",\"no\")","v":""}]
["G2.7","Have any financial commitments been disclosed separately for any subsidiary undertaking?",null,null,"SI 2008 410 para 73"]
[null,"Other financial commitments",null,{"$f":"IF((AND(D50<>\"no\",D52<>\"no\")),\"\",\"no\")","v":""}]
["G2.8","Have details of other financial commitments not provided for but relevant to assessing the charitable NDPB's state of affairs, been given?  ",null,null,"SI 2006/410 § 77\nSORP 327"]
[null,"Note: e.g. where contracts are non cancellable (or only cancellable at a significant cost) and the contract relates to something other than the routine steady state business of the charitable NDPB."]
["G2.9","Have details of all rights and obligations, guarantees and commitments that are not recognised as assets or liabilities, but require disclosure to give a true and fair view, been disclosed?",null,null,"FRS 5.94\nSORP 336"]
[null,"Secured charges and loan liabilities",null,{"$f":"IF((AND(D54<>\"no\",D57<>\"no\",D58<>\"no\")),\"\",\"no\")","v":""}]
["G2.10","Where any specific assets (whether land or other property) of the charitable NDPB are subject to a mortgage or charge given as security for a loan or other liability, has the following information been disclosed in the notes to the financial statements:",null,{"$f":"IF((AND(D55<>\"no\",D56<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) particulars of the assets which are subject to the mortgage or charge?",null,null,"SORP 349"]
[null,"(b) the amount of the loan or liability and its proportion to the value of the assets mortgaged or charged?",null,null,"SORP 349"]
["G2.11","Have amounts, interest and repayment terms of all inter-fund loans (including any loans from permanent endowment and summarised, where necessary) been disclosed in the notes to the financial statements?",null,null,"SORP 350"]
["G2.12","Have loans made to trading subsidiaries, the security provided, the interest payable and the repayment terms been disclosed as a separate item in the notes to the financial statements?",null,null,"SORP 350"]
[null,"Contingent liabilities and assets",null,{"$f":"IF((AND(D60<>\"no\",D66<>\"no\",D67<>\"no\",D68<>\"no\")),\"\",\"no\")","v":""},"SORP 340-348"]
["G2.13","Has the following information been disclosed for all contingent liabilities at the balance sheet date (except where the possibility of any transfer is extremely remote, or disclosure is not practicable):",null,{"$f":"IF((AND(D61<>\"no\",D63<>\"no\",D64<>\"no\",D65<>\"no\",D62<>\"no\")),\"\",\"no\")","v":""},"FRS 12.91\nSORP 345"]
[null,"(a) a brief description of the nature of the contingent liability, including, as appropriate, its legal nature?",null,null,"FRS 12.91\nSORP 346\nSI 2006/410 § 77"]
[null,"(b) an estimate of its financial affect (measured in accordance with paragraphs 36-55 of FRS 12)?",null,null,"FRS 12.91\nSORP 346"]
[null,"(c) an indication of the uncertainties relating to the amount or timing of any outflow?",null,null,"FRS 12.91\nSORP 346"]
[null,"(d) the possibility of any reimbursement?",null,null,"FRS 12.91"]
[null,"(e) details of any valuable security provided by the charitable NDPB in connection with the liability?",null,null,"SI 2008 410 61"]
["G2.14","Has additional information been given on contingent liabilities that are reportable to Parliament even though they fall outside the scope of FRS 12?",null,null,"FReM 7.4.59 a)"]
["G2.15","Where an inflow of economic benefits is probable, has a brief description of the nature of the contingent assets at the balance sheet date and, where practicable, an estimate of their financial effect (per FRS 12  36-55) been disclosed?",null,null,"FRS 12.94\nSORP 345"]
["G2.16","Where a liability has been accrued but there is still a contingent liability arising from the same set of circumstances, has the provision and the contingent liability been disclosed in the notes to the financial statements?",null,null,"SORP 348"]
[null,"Note (1): where information in G2.13 and G2.15 cannot be disclosed because it is not practicable to do so, that fact should be disclosed.  In the extremely rare cases where disclosure could seriously prejudice the position of the charitable NDPB in a dispute with other parties, the general nature of the dispute and why the information has not been disclosed should be disclosed. Where the information in G2.14 raises issues of commercial confidentiality or of national security, or where public knowledge of a guarantee could prompt claims from third parties, the Treasury may agree to the charitable NDPB reporting the matter to the Chair of the PAC. ",null,null,"FRS 12.97"]
[null,"Note (2): FReM 10.2.14 allows separate disclosure of information about a contingency to not be made where that information has a protective marking, but the relevant amount should still be included in the aggregate figure for such contingencies.",null,null,"FReM 10.2.14\nFRS 12.96 and 12.97"]
["G3","TRANSFER OF FUNCTIONS",0,{"$f":"IF((AND(D72<>\"no\")),\"\",\"no\")","v":""}]
["G3.1","Where functions have been transferred to or from the charitable entity during the financial period, have details of the transfer and its financial effects been provided?",null,null,"FReM  4.2.20 and 4.2.21"]
["G4","THIRD PARTY ASSETS",0,{"$f":"IF((AND(D74<>\"no\",D83<>\"no\")),\"\",\"no\")","v":""}]
["G4.1","Where the charitable NDPB holds assets for which it acts as an intermediary agent, but for which it does not act as a principal (see SORP 113) and neither the charitable NDPB nor government more generally has a direct beneficial interest, has the following information been disclosed:",null,{"$f":"IF((AND(D75<>\"no\",D77<>\"no\",D80<>\"no\",D82<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.58 and 5.4.59\nSORP 319\nSORP 112"]
[null,"(a) a note to the account detailing any assets held and associated liabilities? ",null,null,"FReM 5.4.59\nSORP 319"]
[null,"Note: such third party assets should not be included in the balance sheet.",null,null,"FReM 5.4.58 and 5.4.59\nSORP 319\nSORP 112"]
[null,"(b) for monies and listed securities, a statement of closing balances?  ",null,null,"FReM 5.4.59 a)"]
[null,"Note (1): for listed securities, this should be the total market value.",null,null,"FReM 5.4.59 a)"]
[null,"Note (2): where significant and at the charitable NDPB's discretion, further disclosures may be made, including gross inflows and outflows in the year and the number and types of securities held.",null,null,"FReM 5.4.59 a)"]
[null,"(c) for physical assets and unlisted securities, a narrative statement? ",null,null,"FReM 5.4.59 b)"]
[null,"Note: for physical assets, the note should provide information on the asset categories and give sufficient information to provide an understanding of the extent to which such third party assets are held.",null,null,"FReM 5.4.59 b)"]
[null,"(d) for third party monies that are (incorrectly) held in public bank accounts, the amount at year end of any such holdings?",null,null,"FReM 5.4.59 c) and 5.4.58"]
["G4.2","Where the charitable NDPB is acting as an intermediary and is the principal (as described in SORP 113), have the assets and liabilities been included in the balance sheet and have they been disclosed in accordance with G4.1 above?",null,null,"SORP 320"]
["G5","EX-GRATIA PAYMENTS",null,{"$f":"IF((AND(D85<>\"no\",D90<>\"no\")),\"\",\"no\")","v":""}]
["G5.1","Where the charitable NDPB has made an application of funds or property not for charitable purposes but in fulfilment of a compelling moral obligation, has the total amount or value of the following, as applicable, been disclosed in the notes:",null,{"$f":"IF((AND(D86<>\"no\",D87<>\"no\",D88<>\"no\",D89<>\"no\")),\"\",\"no\")","v":""},"SORP 240"]
[null,"(a) payment?",null,null,"SORP 240"]
[null,"(b) non-monetary benefit?",null,null,"SORP 240"]
[null,"(c) other expenditure of any kind?",null,null,"SORP 240"]
[null,"(d) waiver of rights to property to which the charitable NDPB is entitled?",null,null,"SORP 240"]
["G5.2","Where trustees require and obtain the authority of the Court, the Attorney General, the Charity Commission or other relevant authority for ex-gratia payment, for each such payment has the following been disclosed:",null,{"$f":"IF((AND(D91<>\"no\",D92<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the authority?",null,null,"SORP 240"]
[null,"(b) the date of the authority? ",null,null,"SORP 240"]
["G6","OTHER ACCOUNTABILITY NOTES",null,{"$f":"IF((AND(D94<>\"no\",D106<>\"no\",D110<>\"no\",D114<>\"no\",D117<>\"no\")),\"\",\"no\")","v":""}]
[null,"Losses",null,{"$f":"IF((AND(D95<>\"no\",D102<>\"no\")),\"\",\"no\")","v":""}]
["G6.1","For the types of loss set out in MPM Annex 4.10, where the total exceeds £250,000, is there a losses statement showing the total, by value and number of cases, for the following:",null,{"$f":"IF((AND(D96<>\"no\",D97<>\"no\",D98<>\"no\",D99<>\"no\",D101<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.11 b)\nMPM A.4.10.6-8\nMPM A.4.10.2 and box A.4.10A"]
[null,"(a) ‘cash’  losses?",null,null,"MPM A.4.10.10-14"]
[null,"(b) stores losses?",null,null,"MPM A.4.10.15-19"]
[null,"(c) fruitless payments?",null,null,"MPM A.4.10.20-21"]
[null,"(d) constructive losses?",null,null,"MPM A.4.10.22"]
[null,"Note: constructive losses need not be noted in the losses statement unless they are significant.",null,null,"MPM A.4.10.23"]
[null,"(e) claims waived or abandoned?",null,null,"MPM A.4.10.24-27"]
["G6.2","Have individual losses exceeding £250,000 been noted? ",null,null,"MPM A.4.10.8"]
[null,"Note (1): losses should be reported on an accruals basis.",null,null,"MPM A.4.10.8"]
[null,"Note (2): losses should be brought to Parliament’s attention at the earliest opportunity, normally by noting the charitable NDPB's financial statements, whether or not they may be reduced by subsequent recoveries. ",null,null,"MPM A.4.10.6"]
[null,"Note (3): generally, no note is necessary where the net loss is nil by the time the resource account is finalised. There may, however, be exceptions (e.g. losses arising from culpable causes) where the circumstances of the loss are such as to make it proper to bring them to the notice of Parliament by inclusion in the Losses Statement.",null,null,"MPM A.4.10.14"]
[null,"Special payments, etc.",null,{"$f":"IF((AND(D107<>\"no\",D108<>\"no\")),\"\",\"no\")","v":""}]
["G6.3","Has the total, by value and number of cases, of special payments  been given where the total exceeds £250,000?",null,null,"MPM A.4.13.14-16"]
["G6.4","Have individual special payments exceeding £250,000 been noted?",null,null,"MPM A.4.13.16"]
[null,"Note: special payments include extra-contractual payments, ex-gratia payments, compensation payments, special severance payments, and extra-statutory and extra-regulatory payments.",null,null,"MPM box A.4.13A"]
[null,"Gifts",null,{"$f":"IF((AND(D111<>\"no\",D112<>\"no\",D113<>\"no\")),\"\",\"no\")","v":""}]
["G6.5","Where gifts have been made with a total value in excess of £250,000, has the total number of such gifts and the total amount been provided in a note? ",null,null,"MPM A.4.12.12"]
["G6.6","Have individual gifts in excess of £250,000 been individually noted, with a reference to the appropriate departmental Minute?",null,null,"MPM A.4.12.12"]
["G6.7","Where, exceptionally, gifts are made between government entities, has the receiving entity (not the donor) notated its accounts?",null,null,"MPM A.4.12.12"]
[null,"Loans",null,{"$f":"IF((AND(D115<>\"no\")),\"\",\"no\")","v":""}]
["G6.8","Where the charitable NDPB has written off loans, has it followed the procedures set out in MPM Annex 4.10 for notifying Parliament?",null,null,"FReM 3.2.11 d)\nMPM A.5.6.23"]
[null,"Note: the charitable NDPB should note the total amount, and the number of cases of loans remitted (written off) where the total exceeds £250,000, and note the details of any individual loans exceeding £250,000 that have been remitted.",null,null,"MPM Annex 4.10"]
[null,"Late payment of commercial debts",null,{"$f":"IF((AND(D118<>\"no\")),\"\",\"no\")","v":""}]
["G6.9","Where interest payments have been made under the provisions of the Late Payment Of Commercial Debts (Interest) Act 1998, has this been noted?",null,null,"MPM A.4.6.4"]
["I8","ENTITIES WITHIN THE DEPARTMENTAL BOUNDARY AND RELATED UNDERTAKINGS",null,{"$f":"IF((AND(D120<>\"no\",D151<>\"no\",D124<>\"no\",D134<>\"no\",D141<>\"no\")),\"\",\"no\")","v":""}]
[null,"Information about related undertakings",null,{"$f":"IF((AND(D122<>\"no\",D124<>\"no\",D134<>\"no\",D141<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: section 409 of the Companies Act requires the disclosure of information about related undertakings, including subsidiary undertakings, associated undertakings and joint ventures. However, the iFReM states that the term “subsidiary undertakings” should be interpreted to mean those entities consolidated into the reporting entity’s financial statements and the term “related undertakings” should be interpreted to mean those entities outside the reporting boundary. In applying this, the disclosures in respect of subsidiary undertakings (i.e. subsidiaries, associates and joint ventures) required under section 409 of Companies Act 2006 are included in sections J1 and J2 of this guide, whilst the remaining disclosures required under section 409 are included in this section.",null,null,"FReM 5.4.4 c)"]
["I8.1","Has the information about related undertakings required by either \n    (a) Companies Act 2006 section 409 (as set out in Statutory \n          Instrument 2008 No. 410) or\n    (b) Companies Act 2006 section 410\nbeen provided?",null,null,"FReM 5.4.4 e)\nCA §§ 409 and 410\nSI 2008/410 Sch 4"]
[null,"Note: Companies Act 2006 section 410 may be applied where senior management consider that, because of the number of relevant undertakings, compliance with a provision of section 409 would result in excessive information being given in notes to the financial statements. Application of section 410 requires disclosure in respect of fewer undertakings, but this fact should itself be disclosed, and we would expect that the full information required under section 409 would be otherwise made available - see I8.6.",null,null,"CA § 410 (1) "]
[null,"Significant holdings in undertakings other than subsidiaries",null,{"$f":"IF((AND(D125<>\"no\")),\"\",\"no\")","v":""}]
["I8.2","Where the entity or group has a significant holding in an undertaking which is not a subsidiary, an associate or a joint venture, has the following information been disclosed for the undertaking:",null,{"$f":"IF((AND(D126<>\"no\",D127<>\"no\",D128<>\"no\",D129<>\"no\",D130<>\"no\",D131<>\"no\",D132<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 4 (1), 14 (3) and 20"]
[null,"(a) its name?",null,null,"SI 2008/410 Sch 4 para 5 (1)"]
[null,"(b) where it is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 5 (2) (a)"]
[null,"(c) where it is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 5 (2) (b)"]
[null,"(d) the identity of each class of shares held in it?",null,null,"SI 2008/410 Sch 4 para 5 (3) (a)"]
[null,"(e) the proportion of the nominal value of the shares of each class held in it?",null,null,"SI 2008/410 Sch 4 para 5 (3) (b)"]
[null,"(f) the aggregate amount of its capital and reserves at the end of the reporting period?",null,null,"SI 2008/410 Sch 4 para 6 (1) (a)"]
[null,"(g) its profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 para 6 (1) (b)"]
[null,"Note: a holding is significant where it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or the amount of the holding exceeds one-fifth of the amount of the entity's or group's assets.",null,null,"SI 2008/410 Sch 4 para 4 (2)"]
[null,"Membership of qualifying undertakings ",null,{"$f":"IF((AND(D135<>\"no\",D139<>\"no\")),\"\",\"no\")","v":""}]
["I8.3","Where the entity or group is a member of a qualifying undertaking, has the following information been disclosed:",null,{"$f":"IF((AND(D136<>\"no\",D137<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 7 (1) and 21"]
[null,"(a) the name and legal form of the undertaking?",null,null,"SI 2008/410 Sch 4 para 7 (2) (a)"]
[null,"(b) the address of the undertaking's registered office or, where it does not have a registered office, its head office?",null,null,"SI 2008/410 Sch 4 para 7 (2) (b)"]
[null,"Note: for a definition of \"qualifying undertaking\", refer to SI 2008/410 Sch 4 para 7 (6).",null,null,"SI 2008/410 Sch 4 para 7 (6)"]
["I8.4","Where the undertaking is a qualifying partnership, has a statement that the latest accounts of the undertaking has been appended to the entity's or group's accounts, or of the name of at least one entity in whose group accounts the undertaking has been dealt with on a consolidated basis, been included?",null,null,"SI 2008/410 Sch 4 paras 7 (3) and 21"]
[null,"Note: for a definition of \"qualifying partnership\", refer to SI 2008/410 Sch 4 para 7 (6).",null,null,"SI 2008/410 Sch 4 para 7 (6)"]
[null,"Entity is a subsidiary ",null,{"$f":"IF((AND(D142<>\"no\")),\"\",\"no\")","v":""}]
["I8.5","Where the entity is itself a subsidiary, has the following information been disclosed:",null,{"$f":"IF((AND(D143<>\"no\",D144<>\"no\",D145<>\"no\",D146<>\"no\",D147<>\"no\",D148<>\"no\",D149<>\"no\",D150<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name of its parent entity?",null,null,"SI 2008/410 Sch 4 para 8 (2)"]
[null,"(b) where appropriate, the name of its ultimate parent entity?",null,null,"SI 2008/410 Sch 4 para 9 (1) and (2)"]
[null,"(c) where the parent entity is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 8 (3) (a)"]
[null,"(d) where the ultimate parent entity is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 9 (3) "]
[null,"(e) where the parent entity is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 8 (3) (b)"]
[null,"(f) the largest group of entities for which group accounts are drawn up and of which the entity is a member?",null,null,"SI 2008/410 Sch 4 para 8 (1) (a)"]
[null,"(g) the smallest group of entities for which group accounts are drawn up and of which the entity is a member?",null,null,"SI 2008/410 Sch 4 para 8 (1) (b)"]
[null,"(h) how copies of these accounts can be obtained?",null,null,"SI 2008/410 Sch 4 para 8 (4)"]
[null,"Application of Companies Act 2006 section 410",null,{"$f":"IF((AND(D152<>\"no\")),\"\",\"no\")","v":""}]
["I8.6","Where Companies Act 2006 section 410 has been applied to a provision of section 409:",null,{"$f":"IF((AND(D153<>\"no\",D156<>\"no\",D157<>\"no\")),\"\",\"no\")","v":""},"CA § 410 (1) "]
[null,"(a) has the information required by that provision been disclosed in respect of:",null,{"$f":"IF((AND(D154<>\"no\",D155<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) undertakings whose results or financial position, in the opinion of senior management, principally affected the figures shown in the financial statements?",null,null,"CA § 410 (2) (a) "]
[null,"(ii) where group accounts have been prepared, undertakings excluded from consolidation under Companies Act 2006 section 405 (3)?",null,null,"CA § 410 (2) (b) "]
[null,"(b) has a statement that the information is given only in respect of the undertakings as identified in accordance with CA section 410 (2) (a) or (b) been included?",null,null,"CA § 410 (3) (a) "]
[null,"(c) has the full information (both that which is disclosed in the notes and that which is not) been otherwise made available?",null,null,"CA § 410 (3) (b) "]
[null,"Note: section 410 (3) requires that the full information is annexed to the entity's next annual return (i.e. as delivered to the registrar). As this does not apply to entities covered by this guide, we have interpreted this requirement as above. We would also expect that the statement given under I8.6 (b) refers to where the full information can be obtained. ",null,null,"CA § 410 (3)"]

{"sheet":"Section J","index":10,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links","Comments/links",null,null,null,"yes"]
[null,"SECTION J: CONSOLIDATED ACCOUNTS – SUBSIDIARY and QUASI-SUBSIDIARY UNDERTAKINGS",null,{"$f":"IF((AND(D27<>\"no\",D5<>\"no\",D46<>\"no\",D53<>\"no\",D58<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"Note (1): this section assumes that there are no associated undertakings or joint ventures, or minority interests, and no changes in stake or composition of the group (i.e. that all entities within the group are 100% controlled by the parent charitable NDPB, and have been throughout the period)."]
[null,"Note (2): where there are associated undertakings or joint ventures, complete Supplement H - see question IQ6 of \"Initial Questions\" to obtain this supplement.",null,null,"Link to \"Initial questions\" sheet","Supplement H\nNote: this link only works if \"Supplement H\" sheet has been activated in the \"Initial questions\" sheet."]
["J1","GENERAL",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\",D11<>\"no\",D12<>\"no\",D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\",D18<>\"no\")),\"\",\"no\")","v":""}]
["J1.1","Do the consolidated accounts comply so far as practicable with the provisions of schedule 4A on the form and content of group accounts?",null,null,"CA 2006 § 403"]
["J1.2","Have both group and parent entity balance sheets been presented in the consolidated accounts, and signed by the Accounting Officer and on behalf of the Trustees?"]
["J1.3","Do the notes to the balance sheet relate to both the group and the parent entity amounts? ",null,null,"SORP 400"]
["J1.4","Where specifically required, have parent entity SOFA and cash flow statements been presented in addition to the group SOFA and cash flow, and do the notes to those statements relate to both the group and the parent entity amounts?",null,null,"SORP 396-397\nSORP 400"]
[null,"Note: although consolidated accounts must be prepared under accounting standards, in England and Wales, for those NDPBs covered by it, the Charities Act 2011 requires the individual charity’s accounts to be filed with the Charity Commission. To meet these requirements, where the group and parent charity’s accounts are included in the same set of consolidated accounts, as well as two balance sheets there should be two Statements of Financial Activities (one for the group and one for the parent). However, consolidated accounts are often filed with the Commission omitting the Statement of Financial Activities for the parent charity. The Commission is prepared to accept these accounts as long as gross income/turnover and results of the parent charity are clearly disclosed in the notes. The group accounts must still contain the entity balance sheet of the parent charity. The Commission retains the power to require the production and filing of any individual charity Statement of Financial Activities and similarly members of the public have a legal right to request this statement.",null,null,"SORP 396-397"]
["J1.5","Have all subsidiaries and quasi-subsidiaries been consolidated except those which must be excluded from consolidation (see J1.11)?",null,null,"CA 2006 § 405\nFRS 2.25\nFRS 5.36\nSORP 383 "]
["J1.6","Has the consolidation been carried out in accordance with FRS 2 on a line by line basis?",null,null,"SORP 393"]
["J1.7","Have all items of incoming resources and resources expended been shown gross after the removal of intra-group transactions?",null,null,"SORP 394"]
["J1.8","On consolidation, have similar items in the charitable NDPB and subsidiary been treated in same way?",null,null,"SORP 394-395"]
["J1.9","Has a separate comment concerning the activities and performance of each of the charitable NDPB’s material subsidiary undertakings been included in the Trustees’ Annual Report?",null,null,"SORP 398"]
["J1.10","Where consolidated accounts are prepared, has the method of consolidation, and which subsidiaries or associated entities are included and excluded from the consolidation, been stated in the policy notes?",null,null,"SORP 399"]
[null,"Note: where there are minority interests external to the group, similar details to those in SORP paragraph 401 should be provided relating to the\nminority interest held in the subsidiary undertakings, including any restrictions that may be placed on the group’s activities. Where there are minority interests, auditors should also refer to FRS 2, paragraphs 35 to 38, and where there are changes in the parent’s stake or in the composition of the group, to FRS 2 paragraphs 45 to 52.",null,null,"SORP 402"]
["J1.11","Have subsidiaries or quasi-subsidiaries been excluded from consolidation where:",null,{"$f":"IF((AND(D19<>\"no\",D20<>\"no\",D22<>\"no\",D23<>\"no\",D24<>\"no\",D25<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) severe long-term restrictions substantially hinder the exercise of the parent entity’s rights over the subsidiary’s assets or management?",null,null,"SORP 383 (a)\nFRS 2.25 (a) \nCA 2006 § 405"]
[null,"(b) subsidiaries and quasi-subsidiaries held exclusively for resale and which have not previously been consolidated?",null,null,"SORP 383 (a)\nFRS 2.25 (b) \nCA 2006 § 405"]
[null,"Note: the SORP states that it is unlikely that these exclusions will generally apply to a charitable group.",null,null,"SORP 384"]
[null,"(c) the gross income, after consolidation adjustments, of the group in the accounting period is no more than the threshold for a statutory charity audit?",null,null,"SORP 383 (b)"]
[null,"(d) the results of the subsidiary undertaking(s) are not material to the group?",null,null,"SORP 383 (c)"]
[null,"(e) the subsidiary is a charity with objects substantially different from the parent charitable NDPB?",null,null,"SORP 386"]
[null,"(f) the subsidiary is not a company and, by virtue of being a special trust or a charity subject to a uniting direction under § 12 of the Charities Act 2011, has had its accounts aggregated with that of the parent charitable NDPB?",null,null,"SORP 383 (d)"]
[null,"Note: the difference between profit and not-for-profit undertakings is not sufficient of itself to justify non-consolidation. However, a subsidiary that is a registered company which is insolvent and is being wound-up can be excluded from consolidation.",null,null,"SORP 385"]
["J2","ALL SUBSIDIARIES AND QUASI-SUBSIDIARIES",null,{"$f":"IF((AND(D28<>\"no\",D29<>\"no\",D41<>\"no\",D42<>\"no\",D44<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"n/a"]
["J2.1","Has the aggregate amount of the total investment of the charitable NDPB in its subsidiary undertakings been stated in the notes to the financial statements?",null,null,"SORP 401"]
["J2.2","Has the following information been disclosed in respect of each subsidiary undertaking (defined in CA 2006 § 1162 and FRS 2 14) of the charitable NDPB:",null,{"$f":"IF((AND(D30<>\"no\",D31<>\"no\",D33<>\"no\",D34<>\"no\",D35<>\"no\",D36<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\",D40<>\"no\")),\"\",\"no\")","v":""},"\nFRS 2.20 - 2.38\nSI 1996/189 Sch 3"]
[null,"(a) the aggregate amount of its assets, liabilities and funds as at the end of its relevant financial year?",null,null,"SI 2008/410 Sch 4 (2)\nSORP 401 (d)"]
[null,"(b) its financial result for the year?",null,null,"SI 2008/410 Sch 4 (2)\nSORP 401  (e)"]
[null,"Note: the above two disclosures are not required where the charitable NDPB’s investment in the subsidiary is included in the its accounts under the equity method.",null,null,"SI 2008/410 Sch 4 (2)"]
[null,"(c) its name?",null,null,"SI 2008/410 Sch 4 (1)\nSORP 401 (a)"]
[null,"(d) its country of incorporation, if incorporated outside Great Britain?",null,null,"SI 2008/410 Sch 4 (1)"]
[null,"(e) its principal place of business, if unincorporated?",null,null,"SI 2008/410 Sch 4 (1)"]
[null,"(f) the identity of each class of shares held and the proportion of the nominal value of that class (shown separately for any share of the undertaking held by the parent and any share held by the group)?",null,null,"SORP 401 (b)"]
[null,"(g) whether the subsidiary is included in its parent’s consolidated accounts and, where not, the reasons for excluding it from consolidation?",null,null,"SORP 404"]
[null,"(h) the reason it is a subsidiary (where other than because the investing entity holds a majority of the voting rights) and how its activities relate to those of the charitable NDPB?",null,null,"SORP 401 (c)"]
[null,"(i) (for each principal subsidiary) the nature of the business?",null,null,"FRS 2.33"]
[null,"(j) (for each principal subsidiary) the proportion of voting rights held by the parent and its subsidiary undertakings?",null,null,"FRS 2.33"]
["J2.3","Where an undertaking is only a subsidiary by virtue of actual exercise of dominant influence, has the basis of that influence been disclosed?",null,null,"FRS 2.34"]
["J2.4","Has the number, description and amount of any shares in the parent held by or on behalf of the subsidiaries been disclosed?",null,null,"SI 2008/410 Sch 4 (3)"]
[null,"Note: if the charitable NDPB has a large number of subsidiary undertakings such that the disclosure in paragraph would result in information of excessive length being given, the information need only be given in respect of those undertakings whose results or financial position materially affected the figures shown in the charitable NDPB’s annual accounts. The full disclosure should be made available (in the same way as the accounts) to any member of the public upon request.",null,null,"SORP 403"]
["J2.5","Where the aggregation and adjustments required to consolidate financial information obscures information about the different undertakings and the activities included in the consolidated accounts, has segmental information been provided?",null,null,"SORP 405"]
["J2.6","Where funds or reserves are retained by subsidiary undertakings other than funds available to be used in carrying out the charitable NDPB’s objects, have they been included under an appropriate separate fund heading in the balance sheet (e.g. funds retained within a non-charitable subsidiary)?",null,null,"SORP 406"]
["J3","QUASI-SUBSIDIARIES",null,{"$f":"IF((AND(D47<>\"no\")),\"\",\"no\")","v":""}]
["J3.1","Where quasi-subsidiaries (for definition see FRS 5 15 and 32-34) have been included in the consolidation:",null,{"$f":"IF((AND(D48<>\"no\",D49<>\"no\",D50<>\"no\",D51<>\"no\")),\"\",\"no\")","v":""},"SORP 389"]
[null,"(a) has this fact been disclosed?",null,null,"FRS 5.38"]
[null,"(b) have adequate summary accounts been produced for each quasi-subsidiary (or sets of similar quasi-subsidiaries)?",null,null,"FRS 5.38"]
[null,"(c) have any significant differences between the activities of the quasi-subsidiary and the group been explained?",null,null,"FRS 5.101 (d)"]
[null,"(d) have quasi-subsidiaries been included in the consolidated accounts using a linked presentation in the circumstances set out in FRS 5 paragraphs 37 and 26-27.",null,null,"FRS 5.37"]
[null,"Note: quasi-subsidiaries should be accounted for in consolidated accounts in the same way as subsidiaries. Where the charitable NDPB has a quasi-subsidiary but no subsidiaries it should provide consolidated accounts along with its own individual accounts."]
["J4","NON COTERMINOUS ACCOUNTING PERIODS",null,{"$f":"IF((AND(D54<>\"no\")),\"\",\"no\")","v":""}]
["J4.1","Where the financial year of any subsidiary does not coincide with that of its parent, have the following been disclosed:",null,{"$f":"IF((AND(D55<>\"no\",D56<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the subsidiary’s name?",null,null,"FRS 2.44 (a)"]
[null,"(b) the date its year ended?",null,null,"FRS 2.44 (b)"]
[null,"(c) the reason for using a different year end?",null,null,"FRS 2.44 (c)"]
["J5","INCONSISTENT ACCOUNTING POLICIES WITHIN THE GROUP OR BETWEEN GROUP AND INDIVIDUAL ACCOUNTS",null,{"$f":"IF((AND(D59<>\"no\")),\"\",\"no\")","v":""}]
["J5.1","Where consistent accounting policies have not been adopted throughout the group, but it has been impractical to make appropriate adjustments to the consolidated accounts, and the Trustees consider that there are special reasons for using different accounting policies, has the following been disclosed:",null,{"$f":"IF((AND(D60<>\"no\",D61<>\"no\",D62<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 6 § 3 (2)"]
[null,"(a) particulars of the different policies used and reasons for their use?"]
[null,"(b) an indication of the amount of the assets and liabilities involved?"]
[null,"(c) where practicable, an indication of the effect on results and net assets of the adoption of different policies?"]
["J6","GOODWILL",null,{"$f":"IF((AND(D64<>\"no\")),\"\",\"no\")","v":""}]
["J6.1","Has the cumulative goodwill written off direct to reserves for undertakings still in the group at the year end been disclosed?",null,null,"SI 2008/410 Sch 6 § 14 (1)\n"]

{"sheet":"Section L","index":11,"n_rows":32,"n_cols":11,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION L: GROUP ACCOUNTS NOT REQUIRED, OR SUBSIDIARIES AND/OR ASSOCIATES EXCLUDED FROM THE GROUP ACCOUNTS",null,{"$f":"IF((AND(D3<>\"no\",D16<>\"no\",D31<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["L1","WHERE THE ENTITY IS NOT REQUIRED TO PREPARE GROUP ACCOUNTS",null,{"$f":"IF((AND(D4<>\"no\",D13<>\"no\",D15<>\"no\")),\"\",\"no\")","v":""},"Link to \"Initial Questions\" sheet","Supplement H\nNote: this link only works if \"Supplement H\" sheet has been activated in the \"Initial questions\" sheet."]
["L1.1","Where the charitable NDPB has a subsidiary but is not required to prepare group accounts (i.e. is an exempt parent undertaking under one of the criteria in FRS2 21):",null,{"$f":"IF((AND(D5<>\"no\",D6<>\"no\")),\"\",\"no\")","v":""},"\nFRS 2 22"]
[null,"(a) has the reason for this been disclosed, together with a statement that the charitable NDPB’s financial statements present information about it as an individual undertaking and not about its group?",null,null,"SI 2008/410 Sch 4 § 10"]
[null,"(b) have the following disclosures been made in respect of each subsidiary:",null,{"$f":"IF((AND(D7<>\"no\",D8<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\",D12<>\"no\")),\"\",\"no\")","v":""},"\nFRS 2 22"]
[null,"(i) the name of the undertaking?"]
[null,"(ii) its country of incorporation, if incorporated outside Great Britain?"]
[null,"(iii) its principal place of business, if unincorporated?"]
[null,"(iv) the identity of each class of shares held and the proportion of the nominal value of that class (shown separately for any share of the undertaking held by the parent and any share held by the group)?"]
[null,"(v) aggregate capital and reserves of the undertaking at the end of its relevant financial year?"]
[null,"(vi) its result for that year?"]
["L1.2","Where the reason that group accounts are not produced is that all the charitable NDPB’s subsidiary or quasi-subsidiary undertakings are excluded due to the either severe long term restrictions (subsidiaries only) or held exclusively with a view to resale (subsidiaries and quasi-subsidiaries) or the undertakings' activities are so different that inclusion would be incompatible with a true and fair view, has this fact been disclosed?",null,null,"FRS 5.35"]
[null,"Note: quasi-subsidiaries are not exempted from consolidation purely because of their classification as quasi-subsidiaries."]
["L1.3","Where the charitable NDPB has an associate or joint venture but is not required to prepare group accounts because it has no subsidiaries, has a separate set of financial statements, or additional information in its own financial statements, for associates or joint ventures been included in the financial statements?",null,null,"FRS 9.48"]
["L2","WHERE GROUP ACCOUNTS ARE PREPARED BUT SUBSIDIARIES AND/OR QUASI-SUBSIDIARIES ARE EXCLUDED FROM CONSOLIDATION",null,{"$f":"IF((AND(D17<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D26<>\"no\")),\"\",\"no\")","v":""}]
["L2.1","Have any subsidiaries or quasi-subsidiaries, excluded from consolidation due to severe long term restrictions, been accounted for as fixed assets in the consolidated accounts or, where the parent still exercises significant influence, been equity accounted?",null,null,"FRS 2.27 and 2.25\nFRS 5.36 and 5.101"]
["L2.2","Have any subsidiaries or quasi-subsidiaries, excluded from consolidation because they are held exclusively with a view to resale and which have not previously been consolidated, been recorded in the consolidated accounts as a current asset?",null,null,"FRS 2.29 and 2.25\nFRS 5.36"]
["L2.3","Have any subsidiaries or quasi-subsidiaries, excluded from consolidation because of dissimilar activities (where inclusion would be inconsistent with the obligation to give a true and fair view), been equity accounted?",null,null,"FRS 2.30, 2.31 and 2.25\nFRS 5.36      "]
["L2.4","Has the following been disclosed for all subsidiaries and quasi-subsidiaries excluded from consolidation:",null,{"$f":"IF((AND(D21<>\"no\",D22<>\"no\",D23<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the reason for the exclusion?",null,null,"FRS 2.26"]
[null,"(b) particulars of the balances between the excluded undertaking and the rest of the group?",null,null,"FRS 2.31 (a) and 2.32"]
[null,"(c) the nature and extent of transactions of the excluded undertaking and the rest of the group?",null,null,"FRS 2.31 (b) and 2.32"]
[null,"(d) separate accounts, for excluded undertakings, attached to the consolidated accounts?",null,null,"FRS 2.31 (d)"]
[null,"Note: if an individual undertaking exceeds 20% of the group’s operating profit or turnover or net assets, separate summary accounts are needed for that individual undertaking. Undertakings individually less than the above 20% may be included in combined summary accounts even where together they total more than 20%.",null,null,"FRS 2.31 (d)"]
["L2.5","For all subsidiaries or quasi-subsidiaries excluded from consolidation, which are not equity accounted in the consolidated accounts, have any amounts included in the group accounts in respect of the following been disclosed:",null,{"$f":"IF((AND(D27<>\"no\",D28<>\"no\",D29<>\"no\",D30<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) dividends received and receivable from the excluded undertaking? ",null,null,"FRS 2.31 (c)"]
[null,"(b) write-downs in the period in respect of the investment in the excluded undertaking or any amounts due from the undertaking?",null,null,"FRS 2.31 (c)"]
[null,"(c) the aggregate amount of the excluded undertaking’s capital and reserves as at the end of its relevant financial year?",null,null,"FRS 2.31 (c)"]
[null,"(d) its results for the year?",null,null,"FRS 2.31 (c)"]
["L3","WHERE GROUP ACCOUNTS ARE PREPARED BUT ASSOCIATES HAVE NOT BEEN EQUITY ACCOUNTED",null,{"$f":"IF((AND(D32<>\"no\")),\"\",\"no\")","v":""}]
["L3.1","Where an entity has rebutted the presumption that an investor holding of more than 20% of the voting rights or shares exercises significant influence or holds a participating interest, and accordingly has not equity accounted for the holding, has the reason been explained?",null,null,"FRS 9.56"]

{"sheet":"Section P","index":12,"n_rows":19,"n_cols":11,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION P: LOANS, GUARANTEES, SECURITY AND MATERIAL INTEREST TRANSACTIONS",null,{"$f":"IF((AND(D3<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"DIRECTORS' BENEFITS: ADVANCES, CREDIT AND GUARANTEES ",null,{"$f":"IF((AND(D4<>\"no\")),\"\",\"no\")","v":""}]
[null,"Has the following information been shown in the notes to the financial statements:",null,{"$f":"IF((AND(D5<>\"no\",D12<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the following details of any advances and credits granted by the entity to its senior managers:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""},"CA § 413 (1) (a) and (2) (a)"]
[null,"(i) the amount of each advance or credit?",null,null,"CA § 413 (3) (a)"]
[null,"(ii) the total amounts of advances and credits granted by the entity to its senior managers?",null,null,"CA § 413 (5) (a)"]
[null,"(iii) an indication of the interest rate for each advance or credit?",null,null,"CA § 413 (3) (b)"]
[null,"(iv) the main conditions of each advance or credit?",null,null,"CA § 413 (3) (c)"]
[null,"(v) any amounts repaid on each advance or credit?",null,null,"CA § 413 (3) (d)"]
[null,"(vi) the total amounts repaid of advances and credits granted by the entity to its senior managers?",null,null,"CA § 413 (5) (b)"]
[null,"(b) the following details of guarantees of any kind entered into by the entity on behalf of its senior managers:",null,{"$f":"IF((AND(D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\",D17<>\"no\")),\"\",\"no\")","v":""},"CA § 413 (1) (b) and (2) (b)"]
[null,"(i) the main terms of each guarantee?",null,null,"CA § 413 (4) (a)"]
[null,"(ii) the amount of the maximum liability on each guarantee that may be incurred by the entity (or its subsidiary)?",null,null,"CA § 413 (4) (b)"]
[null,"(iii) the total amount of the maximum liabilities on guarantees that may be incurred by the entity (or its subsidiary)?",null,null,"CA § 413 (5) (c)"]
[null,"(iv) any amount paid and any liability incurred by the entity (or its subsidiary) for the purpose of fulfilling each guarantee (including any loss incurred by reason of enforcement of the guarantee)?",null,null,"CA § 413 (4) (c)"]
[null,"(v) the total amount paid and of the liabilities incurred by the entity (or its subsidiary) for the purpose of fulfilling the guarantees (including the losses incurred by reason of enforcement of the guarantee)?",null,null,"CA § 413 (5) (d)"]
[null,"Note (1): where the entity prepares consolidated accounts, the information should be presented in respect of the entity and any of its subsidiaries.",null,null,"CA § 413 (2) "]
[null,"Note (2): where the information required under Companies Act 2006 section 412 (directors' benefits: remuneration) as provided by Statutory Instrument 2008 No. 410 (SI 2008/410) Schedule 5, and under section 413 (I6.1 above) is readily ascertainable from other information given in the financial statements or in the remuneration report (see A1.10 to A1.13), that information need not be repeated in the notes to the financial statements.",null,null,"FReM 5.4.4 (g) \nSI 2008/410 Sch 5 para 6 (2)"]

{"sheet":"Section Q","index":13,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION Q: RELATED PARTY DISCLOSURES",null,{"$f":"IF((AND(D12<>\"no\",D15<>\"no\",D24<>\"no\",D28<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"Note (4): the SORP defines related parties in the context of charities and auditors are advised to refer to this for further guidance.  From the definition, the main related parties likely to be relevant to charitable NDPBs are:",null,null,"SORP GL 50"]
[null,"(a) the chief executive (CE);"]
[null,"(b) the Trustees;"]
[null,"(c) any member of the family or household of the CE or any Trustee;"]
[null,"(d) any officer, agent or employee of the charitable NDPB having authority or responsibility for directing or controlling the major activities or resources of the charitable NDPB;"]
[null,"(e) any business partner of the CE or any Trustee, or any company in which the CE or any Trustee has a greater than 20% interest;"]
[null,"(f) any charitable NDPB subject to common control (one in which the reporting charitable NDPB’s Trustees form a majority of the trustees; or one where the body or bodies entitled to appoint a majority of the reporting charitable NDPB’s Trustees are similarly entitled to appoint a majority of the trustees);"]
[null,"(g) any parent, subsidiary or associated undertaking or joint venture (but FRS 8 paragraph 3 exempts disclosure of transactions and balances with such bodies within the group accounts)."]
[null,"Note (2): charitable NDPBs may apply the general principle of exemption from related party disclosure in respect of trustees acting as agents of the charity, in accordance with the parameters contained within the Charities SORP.",null,null,"FReM 5.4.57 b)"]
["Q1.1","Have all controlling related party relationships been disclosed, irrespective of whether transactions have taken place, stating:",null,{"$f":"IF((AND(D13<>\"no\",D14<>\"no\")),\"\",\"no\")","v":""},"SORP 221-229"]
[null,"(a) where the names are known, the name of the controlling related party and if different the name of ultimate controlling party? ",null,null,"FRS 8.5"]
[null,"(b) where the names are unknown, that the name of the controlling related party and/or the name of ultimate controlling party is not known?",null,null,"FRS 8.5"]
["Q1.2","Have the following been disclosed where the charitable NDPB has undertaken any material transactions with a related party (irrespective of whether a price is charged):",null,{"$f":"IF((AND(D16<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""},"FRS 8.6"]
[null,"(a) the names of the related parties?",null,null,"SORP 227 (a)"]
[null,"(b) a description of the relationship between the parties?",null,null,"SORP 227 (b)"]
[null,"(c) a description of the transaction(s)?",null,null,"SORP 227 (c)"]
[null,"(d) the amounts involved?",null,null,"SORP 227 (d)"]
[null,"(e) any other elements of the transactions necessary for an understanding of the impact on the accounts?",null,null,"SORP 227 (g)"]
[null,"(f) the amounts due to or from related parties at the balance sheet date and provisions for doubtful debts due from such parties at that date? ",null,null,"SORP 227 (e)"]
[null,"(g) amounts written off in the period in respect of debts due to or from related parties?",null,null,"SORP 227 (f)"]
[null,"Note: transactions with related parties may be disclosed on an aggregate basis (aggregation of similar transactions by type of related party) unless disclosure of an individual transaction, or connected transactions, is necessary for an understanding of the impact of the transactions on the accounts of the reporting entity or is required by law.",null,null,"SORP 228 (a) and (b)"]
["Q1.3","Have the parent department (if any) and the main entities within government with which the charitable NDPB has had dealings been disclosed?",null,null,"FReM 5.4.57 c)"]
[null,"Note (1): no information about these transactions need be given.",null,null,"FReM 5.4.57 c)"]
[null,"Note (2): a pro-forma note for the disclosure of related party transactions is at Annex 2 of the FReM. Auditors should, however, note the spirit of FRS 8 and encourage further disclosure where it is in the interest of the users of the accounts.",null,null,"FReM 5.4.57 c) and Annex 2"]
[null,"Note (3): the FRS 8 exemption for government departments is limited and only applies where the ‘related party’ is related to the charitable NDPB simply as a result of the former’s role as a government body.",null,null,"FRS 8.4 (c)"]
["Q1.4","Have all Trustee remuneration or other benefits been treated as material, and as such disclosed?",null,null,"SORP 226"]
["Q1.5","Where relevant, have the following potentially related party transactions been disclosed:",null,{"$f":"IF((AND(D30<>\"no\",D31<>\"no\",D32<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) purchases, sales, leases and donations (including donations which are made in furtherance of the charitable NDPB’s objects) of goods, property, money and other assets such as intellectual property rights to or from the related party?",null,null,"SORP 225(a)"]
[null,"(b) the supply of services by the related party to the charitable NDPB, and the supply of services by the charitable NDPB to the related party?",null,null,"SORP 225(b)\n"]
[null,"(c) any other payments and other benefits which are made to Trustees under express provisions of the governing document of the charitable NDPB or in fulfilment of its charitable objectives?",null,null,"SORP 225 (c)"]
[null,"Note: some related party transactions that are unlikely to influence the charitable NDPB’s pursuit of its separate independent interests need not be disclosed. These would include:"]
[null,"(a) immaterial unconditional donations received from a related party; ",null,null,"SORP 229 (a)"]
[null,"(b) minor or routine unremunerated services provided by trustees to the charitable NDPB;",null,null,"SORP 229 (b)"]
[null,"(c) contracts of employment between the charitable NDPB and its employees (except where the employees are the charitable NDPB's Trustees or people connected with them); ",null,null,"SORP 229 (c)"]
[null,"(d) contributions by the charitable NDPB to a pension fund for the benefit of employees; ",null,null,"SORP 229 (d)"]
[null,"(e) the purchase from the charitable NDPB by a related party of minor articles which are offered for sale to the public on the same terms; ",null,null,"SORP 229 (e)"]
[null,"(f) the provision of services to a related party (including a charitable NDPB Trustee or person connected with a charitable NDPB Trustee) where the related party receives the services as part of a wider beneficiary class, and on the same terms as other members of the class; ",null,null,"SORP 229 (f)"]
[null,"(g) the payment, or reimbursement, of out of pocket expenses to a related party (including a charitable NDPB Trustee or a person connected with a charitable NDPB Trustee). ",null,null,"SORP 229 (g)"]

{"sheet":"Section R","index":14,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SECTION R: SUMMARISED FINANCIAL STATEMENTS",null,{"$f":"IF((AND(D6<>\"no\",D9<>\"no\",D21<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"Note (1): whereas some charities produce a “glossy” annual report or annual review, which will normally include \"summary\" financial statements, in addition to the statutory Annual Report and Accounts, charitable NDPBs are now required to prepare combined annual reports and (full) accounts and thus some charitable NDPBs may be less inclined to prepare summary statements. "]
[null,"Note (2) : SORP 372 (Table 10) clearly sets out the difference between \"Summarised Financial Statements\" (based on full accounts) and \"Summary Financial Information\" (drawing information from particular aspects only of the full accounts).",null,null,"SORP 372"]
[null,"Note (3): the SORP’s guidance on summary financial statements is adapted from the regulations governing summary financial statements of listed companies (section 251 Companies Act 1985, SI1995/2092). The SORP requires that the auditors should issue a statement on the summary financial statements (where the full accounts have been audited). Since the content of the summary financial statements is modelled on the Companies Act requirements, it is appropriate for the auditor’s statement to similarly be modelled on the equivalent private sector requirement, being Bulletin 1999/06 issued by the Auditing Practices Board.",null,null,"SORP 373"]
["R1","ANNUAL REPORT/ANNUAL REVIEW",null,{"$f":"IF((AND(D7<>\"no\")),\"\",\"no\")","v":""}]
["R1.1","Are there any apparent misstatements in the Trustees' Annual Report or Annual Review?"]
[null,"Note: APB Bulletin 1999/06 requires auditors to “read” the Annual Report or Annual Review and any other information contained within the same document as the summarised financial statements. (“Reading” in this sense is a less stringent test than “reviewing” as applied to corporate governance statements or “auditing”.) If, as a result of reading the material, auditors become aware of apparent misstatements in the material or inconsistencies with the summarised financial statements, they should seek to resolve them with management. "]
["R2","TRUSTEES’ STATEMENT",null,{"$f":"IF((AND(D10<>\"no\",D20<>\"no\")),\"\",\"no\")","v":""}]
["R2.1","Are the summarised financial statements accompanied by a statement, signed on behalf of the trustees, indicating: ",null,{"$f":"IF((AND(D11<>\"no\",D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) that they are not the statutory accounts but a summary of the SOFA and balance sheet?",null,null,"SORP 377 (a)"]
[null,"Note: this should normally be expanded to form a “health warning” that the summarised financial statements may not contain sufficient information to allow a full understanding of the charitable NDPB’s finances.",null,null,null," "]
[null,"(b) whether or not the statutory accounts have yet been audited (i.e. the audit certificate signed)?",null,null,"SORP 377 (b)"," "]
[null,"(c) where the audit has been completed, whether or not the auditor’s report on the statutory accounts was qualified or unqualified?",null,null,"SORP 377 (c)"," "]
[null,"(d) where the auditor’s report on the statutory accounts is qualified, or contains an explanatory paragraph or emphasis of matter, that the auditor’s report is set out in full in the summarised financial statements together with any further material needed to understand the qualification?",null,null,"SORP 377 (d)"," "]
[null,"(e) where accounts are produced only for a branch of the charitable NDPB, that the summarised financial statements are for the branch only and that they are an extract from the full accounts of the (named) reporting charitable NDPB?",null,null,"SORP 377 (e)"]
[null,"(f) how the statutory accounts can be obtained?",null,null,"SORP 377 (f)"," "]
[null,"(g) the date on which the statutory accounts were approved by the trustees?",null,null,"SORP 377 (g)"]
[null,"(h) whether or not the statutory accounts have been filed with the Charity Commissioners?",null,null,"SORP 377 (h)"," "]
["R2.2","Where the full accounts have been externally scrutinised, has a statement from the external scrutineer been attached, giving an opinion as to whether or not the summarised financial statements are consistent with the full annual accounts?",null,null,"SORP 378"]
["R3","SUMMARY FINANCIAL INFORMATION",null,{"$f":"IF((AND(D22<>\"no\")),\"\",\"no\")","v":""}]
["R3.1","Has any other summary financial information been accompanied by a statement on behalf of the Trustees and Accounting Officer setting out:",null,{"$f":"IF((AND(D23<>\"no\",D24<>\"no\",D25<>\"no\",D26<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the purpose of the information?",null,null,"SORP 379 (a)"," "]
[null,"(b) whether or not the summary financial information is from the full accounts?",null,null,"SORP 379 (b)"]
[null,"(c) whether or not these financial statements have been audited, independently examined or subject to a reporting accountant's report?",null,null,"SORP 379 (c)"," "]
[null,"(d) details of how the full annual accounts, Trustees' report and external scrutiny report (as appropriate) can be obtained?",null,null,"SORP 379 (d)"]

{"sheet":"Supplement C2","index":15,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SUPPLEMENT C2: SEGMENTAL ANALYSIS and ACQUISITIONS and DISCONTINUED OPERATIONS ",null,{"$f":"IF((AND(D3<>\"no\",D21<>\"no\",D30<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["SC2.1","SEGMENTAL REPORTING: SSAP 25 (where appropriate)",null,null,null,null,null,null,null,null,"n/a"]
[null,"Note: SSAP 25 requires the disclosure by class of business and by geographical segment of turnover, segment result and segment net assets. The turnover disclosure is required by all companies otherwise the disclosure is mandatory only for PLCs, banking and insurance companies and those over ten times the threshold for medium sized companies. Therefore SSAP 25 will only be applicable to the largest charities. The disclosure requirements in the SORP for details of activities by function meets the spirit of SSAP 25 for turnover by class of activity. The disclosure by geographical region and segment net assets would be additional."]
["SC2.1.1","Where the charitable NDPB has two or more classes of business (for example where a service comprises more than one activity) which differ substantially from each other, has the following information been disclosed for each segment that is significant to the charitable NDPB as a whole:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 § 68\nSSAP 25.9 - 25.10 and 25.11 - 25.13"]
[null,"(a) a definition of each class of business? ",null,null,"SSAP 25.17 and 25.34"]
[null,"(b) turnover, distinguishing between that derived from external sources and that from other segments?",null,null,"SSAP 25.34"]
[null,"(c) the result before taxation, minority interests and extraordinary items?",null,null,"SSAP 25.34"]
[null,"(d) net assets?",null,null,"SSAP 25.34"]
["SC2.1.2","Where the charitable NDPB operates in two or more geographical segments, which differ substantially from each other, has the following information been disclosed for each segment that is significant to the charitable NDPB as a whole:",null,{"$f":"IF((AND(D11<>\"no\",D12<>\"no\",D13<>\"no\",D14<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 § 68 (2)\nSSAP 25.9 - 25.10 and 25.14 - 25.16"]
[null,"(a) a definition of each class of business? ",null,null,"SSAP 25.17 and 25.34"]
[null,"(b) turnover, distinguishing between that derived from external sources and that from other segments?",null,null,"SI 2008/410 § 68(2)\nSSAP 25.34"]
[null,"(c) the result before taxation, minority interests and extraordinary items?",null,null,"SSAP 25.34"]
[null,"(d) net assets?",null,null,"SSAP 25.34"]
["SC2.1.3","Where segments have been re-defined, or changes made to the accounting policies for reporting segmental information, has the nature, reason and effect of the change been disclosed, along with restated figures for the previous period?",null,null,"SSAP 25.10, 25.29 and 25.39"]
["SC2.1.4","Where the total of amounts disclosed by segment does not agree with the related total in the financial statements, has a reconciliation between the two amounts been properly identified and explained?",null,null,"SSAP 25.37"]
["SC2.1.5","Where an acquisition, sale or termination has a material impact on a major business segment, has the impact been disclosed and explained?",null,null,"FRS 3.15 and 3.53"]
["SC2.1.6","Where there is a material difference between disclosing sales by origin and by destination, have both been disclosed? ",null,null,"SSAP 25.18 and 25.34"]
["SC2.1.7","Where there is no material difference between disclosing sales by origin and by destination, has a statement to that effect been made?",null,null,"SSAP 25.18 and 25.34"]
["SC2.1.8","Where associated undertakings form at least 20% of the charitable NDPB’s total results or 20% of its total net assets, has the charitable NDPB’s share of the associates’ results and net assets been disclosed?",null,null,"SSAP 25.36"]
["SC2.2","FEES AND CHARGES INFORMATION ",null,{"$f":"IF((AND(D22<>\"no\",D23<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""}]
["SC2.2.1","Where the charitable NDPB provides one or more services for which a fee is charged, has an analysis of each service (where the full cost is £1m or more, or where less than £1m, where the amount of the income and the full cost of the service are material) been provided in the financial statements? ",null,null,"FReM 5.4.28"]
["SC2.2.2","Has the following information been shown for each service in the analysis in SC2.2.1 :",null,{"$f":"IF((AND(D24<>\"no\",D25<>\"no\",D26<>\"no\",D27<>\"no\",D28<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.28"]
[null,"(a) financial objective and outturn?"]
[null,"(b) full cost?"]
[null,"(c) income?"]
[null,"(d) surplus or deficit?"]
[null,"(e) performance against the financial objective?"]
["SC2.2.3","Where an analysis of services for which a fee is charged is provided in the financial statements, has an explanation that the information is provided for fees and charges purposes, and not for SSAP 25 purposes, been given?",null,null,"FReM 5.4.28"]
["SC2.3","ACQUISITIONS AND DISCONTINUED OPERATIONS",null,{"$f":"IF((AND(D32<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\",D46<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the transfer of functions from the responsibility of one part of the public sector to another (commonly known as Machinery of Government changes) should be accounted for using merger accounting."]
["SC2.3.1","Where the charitable NDPB has acquired or discontinued any operations during the period, has an analysis of the following been provided:",null,{"$f":"IF((AND(D33<>\"no\",D34<>\"no\",D36<>\"no\")),\"\",\"no\")","v":""},"FRS 3.14\nSORP 90"]
[null,"(a) continuing operations?"]
[null,"(b) acquisitions (excluding any that are also discontinued in the same period) as a component of continuing operations?"]
[null,"Note: accounting for business combinations (i.e. acquisitions) is discussed in SORP Information Sheet 2 section 8.",null,null,"IS 2 8.1 - 8.3"]
[null,"(c) discontinued operations?   ",null,null,"FRS 3.4"]
["SC2.3.2","Where it is not practicable to determine the post-acquisition results of an operation to the end of the financial year in which the acquisition took place, has an indication been given of the contribution of the acquired entity to the incoming resources of continuing operations? ",null,null,"FRS 3.16\nFRS 6.29"]
["SC2.3.3","Where such an indication cannot be given, has this fact been stated and the reason explained?",null,null,"FRS 3.16\nFRS 6.29"]
["SC2.3.4","Where there are no material acquisitions or disposals, has this fact been disclosed on the face of the SOFA?"]
["SC2.3.5","Where the interest charge is allocated between continuing and discontinuing operations, have the method used and underlying assumptions been disclosed?",null,null,"FRS 3.14\nFRS 6.28"]
["SC2.3.6","Have costs of reorganising, restructuring and integrating an acquisition incurred in the periods following the acquisition been disclosed in the SOFA or the notes? ",null,null,"FRS 6.31"]
[null,"Note: such costs are those that would not have been incurred had the acquisition not taken place, and relate to a project identified and controlled by management as part of a reorganisation or integration programme set up at the time of acquisition or as a direct consequence of an immediate post-acquisition review.",null,null,"FRS 6.31"]
["SC2.3.7","Where an acquisition, or a sale or a termination, has a material impact on a major business segment, has this been disclosed and explained?\n",null,null,"FRS 3.15\nFRS 6.28"]
["SC2.3.8","Have movements on provisions or accruals for costs related to acquisitions been disclosed and analysed between amounts used for the specific purpose for which they were created and amounts released unused or applied for other purposes?",null,null,"FRS 6.32"]
["SC2.3.9","Have any amounts charged to the SOFA  for provisions for losses on sale or termination been disclosed under continuing operations, unless the operation qualifies as a discontinued operation in the period under review?",null,null,"FRS 3.18"]
["SC2.3.10","Where provisions made in previous years for discontinued operations have been utilised, has the utilisation of the provision been disclosed in the SOFA immediately under the results of the discontinued operation under the appropriate headings?",null,null,"FRS 3.18"]
[null,"Note: because of the columnar format of the SOFA, the analysis may need to be presented as a memorandum entry. "]

{"sheet":"Supplement E2","index":16,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SUPPLEMENT E2: INTANGIBLE FIXED ASSETS ",null,{"$f":"IF((AND(D3<>\"no\",D9<>\"no\",D17<>\"no\",D20<>\"no\",D22<>\"no\",D25<>\"no\",D26<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
["SE2.1","Has the following information been disclosed for each class of intangible fixed asset capitalised on the balance sheet:",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D6<>\"no\",D7<>\"no\")),\"\",\"no\")","v":""},"FRS 10.53"]
[" ","(a) cost or revalued amount at the beginning of the financial period and at the balance sheet date?",null,null,null," "]
[null,"(b) the cumulative amount of provisions for amortisation or impairment at the beginning of the financial period and at the balance sheet date?",null,null,null," "]
[null,"(c) a reconciliation of the movements, separately disclosing additions, disposals, revaluations, transfers, amortisation, impairment losses, reversals of past impairment losses in the period?",null,null,null," "]
[null,"(d) the net carrying amount at the balance sheet date?",null,null,null," "]
[null,"Note: corresponding amounts are not required."]
["SE2.2","Have intangible fixed assets been disclosed using the following headings (where material): ",null,{"$f":"IF((AND(D11<>\"no\",D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\")),\"\",\"no\")","v":""},"FReM 11/12 5.4.40"]
[null,"(a) information technology? (software developed in-house or by third parties, but not software licences)"]
[null,"(b) software licences? (the right to use software developed by third parites)"]
[null,"(c) websites"]
[null,"(d) development expenditure?"]
[null,"(e) licences, trademarks and artistic originals?"]
[null,"(f) patents?"]
[null,"(g) goodwill?"]
["SE2.3","Where an intangible fixed asset has a readily ascertainable market value, has it been revalued, and has the following information been disclosed in the notes:",null,{"$f":"IF((AND(D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""},"FRS 10.61 "]
[null,"(a) the year in which the assets were valued, the values and the bases of valuation?",null,null,null," "]
[null,"(b) the name and qualifications of the valuer, where valued in year?",null,null,"FRS 10.62"," "]
["SE2.4","Have bought-in software licences been accounted for as intangible assets?",null,null,"FRS 10.2"," "]
[null,"Note: in-house developed software should be accounted for as a tangible fixed asset."]
["SE2.5","Has development expenditure where:\n  (a) there is a clearly defined project; and\n  (b) the related expenditure is separately identifiable; and\n  (c) the outcome of the project has been assessed with reasonable \n     certainty as to its technical feasibility and it resulting in a product \n     or service that will eventually be brought into use; and\n  (d) adequate resources exist, or are reasonably expected to be \n     available, to enable the project to be completed; and\n  (e) (commercial products only) future revenue from the product or \n     service is reasonably expected to exceed the aggregate of the \n     development costs, plus future development costs, plus \n     production, selling and administration costs\nbeen capitalised?",null,null,"SSAP 13.25"]
[null,"Note (1): internal costs should not be capitalised if they relate to activities that can only be carried out by in-house staff.Best practice per FReM 2008-09",null,null,"FReM 2008/09 5.3.8 b)"]
[null,"Note (2): fulfilment of the conditions should be reviewed annually.",null,null,"SSAP 13.15"]
["SE2.6","Has development expenditure where the conditions listed in SE2.5 have not all been met, been written off? ",null,null,"SSAP 13.25"]
["SE2.7","For capitalised development costs, have the following been disclosed:",null,{"$f":"IF((AND(D27<>\"no\",D28<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 § 41(2)"]
[null,"(a) the period of write off?",null,null,"SI 2008/410 § 41(2)"," "]
[null,"(b) the reason for capitalisation?",null,null,"SI 2008/410 § 41(2)"," "]
[null,"Other intangibles",null,{"$f":"IF((AND(D30<>\"no\",D31<>\"no\",D34<>\"no\",D35<>\"no\",D36<>\"no\",D37<>\"no\",D38<>\"no\",D40<>\"no\")),\"\",\"no\")","v":""}]
["SE2.8","Has the aggregate amount of concessions, patents, licences, trade marks and similar rights and assets been disclosed?",null,null,"SI 2008/410 Format"," "]
["SE2.9","Have the following types of intangible assets been capitalised:",null,{"$f":"IF((AND(D32<>\"no\",D33<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) intangible assets (e.g. trade marks) purchased separately from a business (which should be initially capitalised at cost)?",null,null,"FRS 10.9"]
[null,"(b) internally developed intangible assets that have a readily ascertainable market value, in an active market (which should be capitalised at market value)?",null,null,"FRS 10.14"]
["SE2.10","Has the method used to value intangible assets been described?",null,null,"FRS 10.52"," "]
["SE2.11","Have the methods and periods of amortisation of goodwill and intangible assets, and the reasons for choosing those periods, been disclosed?",null,null,"FRS 10.55"," "]
["SE2.12","Where an amortisation period is shortened or extended following a review of the remaining useful economic lives of goodwill and intangible assets, has the reason and the effect, where material, been disclosed in the year of change?",null,null,"FRS 10.56"," "]
["SE2.13","Where there has been a change from non-amortisation of goodwill or intangible assets (on the grounds that the life of a asset is indefinite) to amortisation over a period of 20 years or less, has the carrying value of goodwill and intangible assets been amortised over the revised remaining useful economic life?",null,null,"UITF 27"," "]
["SE2.14","Where there has been a change in the amortisation method used, has the reason and effect of the change, where material, been disclosed in the year of change? ",null,null,"FRS 10.57"]
[null,"Note: Treasury should be consulted prior to introducing such a change to assess whether it will have a significant impact on expenditure control."]
["SE2.15","Where goodwill or an intangible asset is amortised over a period that exceeds 20 years, or is not amortised, have the grounds for rebutting the 20 year presumption been disclosed?",null,null,"FRS 10.58"," "]
[null,"Note: the method of valuation of intangible assets (e.g. assumptions, useful economic life) may represent a “significant estimation technique” per FRS 18, requiring the following disclosures:",null,null,"FRS 18.57\nFRS 18.55"]
[null,"(a) where the method is a significant estimation technique, see A6.4 (b) (per link).",null,"Link to A6.4 (b)"]
[null,"(a) where the method is a significant estimation technique, and the method has been changed, see A6.4 (c) (per link).",null,"Link to A6.4 (c)"]

{"sheet":"Supplement H","index":17,"n_rows":73,"n_cols":11,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'Initial questions'!B1","v":"DISCLOSURE GUIDE for charitable NDPBs for year ending 31 March 2012"},"Apply","Response","Ref","Comments/links",null,null,null,null,"yes"]
[null,"SUPPLEMENT H: INTERESTS IN ASSOCIATED UNDERTAKINGS AND JOINT VENTURES",null,{"$f":"IF((AND(D6<>\"no\",D36<>\"no\",D67<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,"no"]
[null,"Note (1): level of disclosure - FRS9 requires minimum disclosures for all associates and joint ventures, and more detailed disclosure for those associates and joint ventures that individually represent more than 15% and 25% of key values for the group as a whole. However, the SORP (paragraph 417) requires detailed disclosure for all associates and joint ventures.",null,null,"SORP 417"]
[null,"Note (2): treatment of joint ventures - the treatment of the incoming resources of joint ventures in the consolidated SOFA that is stipulated by the SORP is likely to be difficult to achieve in a way that is not confusing to users of the accounts. Care should be taken to ensure that the overriding requirement to show a true and fair view is still met."]
[null,"Note (3): consolidated accounts not prepared - where the entity does not prepare consolidated accounts (for legitimate reasons), go to H3."]
["H1","RECOGNITION IN THE CONSOLIDATED ACCOUNTS",null,{"$f":"IF((AND(D7<>\"no\",D16<>\"no\",D24<>\"no\",D26<>\"no\",D30<>\"no\")),\"\",\"no\")","v":""}]
[null,"Associates",null,{"$f":"IF((AND(D9<>\"no\",D11<>\"no\",D12<>\"no\",D13<>\"no\",D14<>\"no\",D15<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: an associate is defined as an entity, other than a subsidiary, in which the investing entity holds a participating interest, and exercises significant influence over the entity’s operating and financial policies.  A beneficial, long term equity or voting interest of 20% or more is presumed to be a participating interest and to confer significant influence, unless the contrary is shown."]
["H1.1","Where a recipient of a grant or programme related investments invites the charitable NDPB to provide or nominate a trustee, has consideration been given to whether an associate has been created? ",null,null,"SORP 410"]
[null,"Note: where the recipient charity operates with a small trustee body, this might be construed as creating an associate. An associate will be created if the nomination or appointment is used in conjunction with a formal or informal agreement to exercise significant influence through direct involvement in setting the recipient charity’s operating and financial polices. Where the charity trustee appointment is simply used to provide advice or expertise to the recipient charity whilst allowing the charity to adopt its own policies and strategies then an associate relationship is unlikely to be created."]
["H1.2","Have all associates been included in the consolidated accounts under the net equity method?",null,null,"FRS 9.13 and 9.26 - 9.30\nSORP 413"]
["H1.3","In the consolidated SOFA, has the group’s net interest in the results of associates (which may be combined with the share of the results of joint ventures) been included as a separate line after the line “Net Incoming Resources/(Resources Expended) before transfers” row?",null,null,"SORP 413","     "]
["H1.4","In the consolidated balance sheet, has the group’s net interest in associates (i.e. the share of funds carried forward) been included as a separate line within investment assets?",null,null,"SORP 413"]
["H1.5","Where the charity’s rights to the associate’s assets are severely limited (e.g. because the majority prohibit any dividend distribution), has this been reflected in the valuation?",null,null,"SORP 413"]
["H1.6","Where there is unamortised goodwill on acquisition, has this been separately disclosed in the notes?",null,null,"FRS 9.29"," "]
[null,"Joint Ventures",null,{"$f":"IF((AND(D18<>\"no\",D19<>\"no\",D23<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: a joint venture is an entity in which the investing entity holds a long term interest and which is jointly controlled, so that the investing entity has a veto on major financial and operating policy decisions."]
["H1.7","Have all joint ventures been included in the consolidated accounts under the gross equity method?",null,null,"SORP 414"]
["H1.8","In particular, in the consolidated SOFA:",null,{"$f":"IF((AND(D20<>\"no\",D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has the group's share of the gross incoming resources from joint ventures been included in Incoming Resources on a line-by-line basis?",null,null,"SORP 414"]
[null,"(b) has the group’s share of total incoming resources arising from joint ventures been deducted before the Total Incoming Resources sub-total?",null,null,"SORP 414"]
[null,"(c) has the group’s net interest in the results of joint ventures (which may be combined with the share of the results of associates) been included as a separate line after the line “Net Incoming Resources/Resources Expended”?",null,null,"SORP 414","     "]
["H1.9","In the consolidated balance sheet, has the group's share of the gross assets and gross liabilities of joint ventures been shown in a linked presentation within investment assets?",null,null,"SORP 414","     "]
[null,"Gains and losses",null,{"$f":"IF((AND(D25<>\"no\")),\"\",\"no\")","v":""}]
["H1.10","Where there are gains and losses on investments and unrealised gains on other fixed assets, has the net share relating to associates been shown on a separate row, with the gross share relating to joint ventures being shown either on a separate row or combined with the appropriate lines on the SOFA?",null,null,"SORP 415"]
[null,"Cash flow disclosures",null,{"$f":"IF((AND(D27<>\"no\")),\"\",\"no\")","v":""}]
["H1.11","Have the following been disclosed in the consolidated cash flow:",null,{"$f":"IF((AND(D28<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""},"FRS 9.30"]
[null,"(a) dividends received from associates and joint ventures as a separate item between operating activities and returns on investments and servicing of finance?"]
[null,"(b) any other cash flows between the investor and its associates, under the appropriate headings?"]
[null,"Joint Arrangements",null,{"$f":"IF((AND(D32<>\"no\",D33<>\"no\",D34<>\"no\",D35<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: if the body has entered a commercial arrangement with another body or bodies, but the arrangement does not create another legal entity, the arrangement should not be equity accounted.",null,null,"FRS 9.18 and 9.19"]
["H1.12","For any joint arrangements that is not an entity (JANE), has the charitable NDPB’s share of assets, liabilities and cash flows under the arrangement been included in its financial statements in accordance with the terms of the agreement governing the arrangement?",null,null,"FRS 9.8 - 9.9 and 9.18\nSORP 416"]
["H1.13","Where there is a joint arrangement, has the charitable NDPB’s gross share of the incoming resources and resources expended and the assets and liabilities been included in the financial statements in the same way as for a branch (see SORP paragraphs 77 to 81)?",null,null,"SORP 416"]
["H1.14","Where under the arrangement the charitable NDPB is jointly and severally liable for an obligation, has the part of the obligation for which it is responsible been accrued, and the part of the obligation which is expected to be met by the other parties treated as a contingent liability?",null,null,"SORP 416"]
["H1.15","For joint arrangements, have appropriate details of the charitable NDPB's commitments in the arrangement been disclosed in the notes to the financial statements?",null,null,"SORP 418"]
["H2","DISCLOSURE ",null,{"$f":"IF((AND(D37<>\"no\",D62<>\"no\",D63<>\"no\",D64<>\"no\",D65<>\"no\",D66<>\"no\")),\"\",\"no\")","v":""}]
["H2.1","Has the following information been disclosed in respect of each and every associated undertaking and joint venture (defined in SI 2008/410 Sch 6 § 18 & 19 and FRS 9 preamble) of the charitable NDPB:",null,{"$f":"IF((AND(D38<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\",D42<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\",D46<>\"no\")),\"\",\"no\")","v":""},"FRS 9.52\nSORP 417"]
[null,"(a) its name?",null,null,"SORP 417 (a)\nSI 2008/410 Sch 4 18 & 19","     "]
[null,"(b) its country of incorporation, if incorporated outside Great Britain?",null,null,"SI 2008/410 Sch 4 18 & 19","     "]
[null,"(c) its principal place of business, if unincorporated?",null,null,"SI 2008/410 Sch 4 18 & 19","     "]
[null,"(d) the identity of each class of shares held, including any special rights or constraints, and the proportion of the nominal value of that class (shown separately for any share of the undertaking held by the parent and any share held by the group)?",null,null,"SORP 417 (b)\nSI 2008/410 Sch 4 19\nFRS 9.52 (a)"]
[null,"(e) where the charitable NDPB's participating interest is conferred other than through the holding of share capital in the associate or joint venture, the basis of that participating interest?",null,null,"SORP 417 (b)\nFRS 9.13"," "]
[null,"(f) the accounting period or date of the financial statements used, where they differ from those of the investing group?",null,null,"FRS 9.52 (b)","     "]
[null,"(g) an indication of the nature of its business?",null,null,"SORP 417 (c)","     "]
[null,"(h) particulars of any qualifications in the audit report on the associate or joint venture’s accounts?",null,null,"SORP 417 (e)","     "]
[null,"(i) the charitable NDPB’s interest in the results and position, showing separately its share of:",null,{"$f":"IF((AND(D47<>\"no\",D48<>\"no\",D49<>\"no\",D50<>\"no\",D51<>\"no\",D52<>\"no\",D53<>\"no\",D54<>\"no\",D55<>\"no\",D56<>\"no\",D57<>\"no\",D58<>\"no\",D59<>\"no\",D60<>\"no\",D61<>\"no\")),\"\",\"no\")","v":""},"SORP 417 (d)"]
[null,"(i) gross incoming resources by type?",null,null,"SORP 417 (d) (i)","     "]
[null,"(ii) costs of generating funds?",null,null,"SORP 417 (d) (ii)","     "]
[null,"(iii) expenditure on charitable activities?",null,null,"SORP 417 (d) (iii)","     "]
[null,"(iv) expenditure on governance?",null,null,"SORP 417 (d) (iv)","     "]
[null,"(v) exceptional items?",null,null,"FRS 9.27","     "]
[null,"(vI)  interest payable?",null,null,"FRS 9.27","     "]
[null,"(vii) net incoming/outgoing resources (showing before tax, tax, and after tax, where applicable)?",null,null,"SORP 417 (v)","     "]
[null,"(viii) other gains and losses?",null,null,"SORP 417 (vi)","     "]
[null,"(ix) fixed assets?",null,null,"SORP 417 (vii)","     "]
[null,"(x) current assets?",null,null,"SORP 417 (viii)","     "]
[null,"(xi) liabilities due within one year?",null,null,"SORP 417 (ix)","     "]
[null,"(xii) liabilities due after more than one year?",null,null,"SORP 417 (x)","     "]
[null,"(xiii) funds?",null,null,"SORP 417 (xi)","     "]
[null,"(xiv) capital commitments?",null,null,"FRS 9.53\nSORP 417 (xii)"]
[null,"(xv) contingent liabilities?",null,null,"FRS 9.53\nSORP 417 (xii)"]
["H2.2","Have notes relating to the financial statements of associates and joint ventures, that are material to understanding the effect on the investor of its investments, been disclosed?",null,null,"FRS 9.53  "]
["H2.3","Have any matters that should have been noted had the charitable NDPB's accounting policies been applied to the financial statements of its associates or joint ventures been disclosed?",null,null,"FRS 9.53  ","     "]
["H2.4","Have significant statutory, contractual or exchange control restrictions on the ability of an associate or joint venture to distribute its reserves been disclosed?",null,null,"FRS 9.54","     "]
["H2.5","Have amounts owing and owed between the charitable NDPB and its associates or joint ventures been analysed into amounts relating to loans and relating to trading balances?",null,null,"FRS 9.55","     "]
["H2.6","Where an entity has rebutted the presumption that an investor holding of more than 20% of the voting rights or shares exercises significant influence or holds a participating interest, has the reason been explained?",null,null,"FRS 9.56","     "]
["H3","CONSOLIDATED ACCOUNTS NOT PREPARED",null,{"$f":"IF((AND(D68<>\"no\")),\"\",\"no\")","v":""}]
["H3.1","Where the charitable NDPB does not prepare consolidated financial statements, has a separate set of financial statements, or additional information in its own financial statements, for associates and joint ventures, been included in its financial statements?",null,null,"FRS 9.48","     "]
[null,"Note: the charitable NDPB does not prepare consolidated financial statements: ",null,null,"FRS 2.25"]
[null,"(a) where it has no subsidiaries; or"]
[null,"(b) where its subsidiaries are excluded because:"]
[null,"(i) severe long-term restrictions substantially hinder the exercise of the rights of the parent entity over the assets or management of the subsidiary; or  "]
[null,"(ii)  the interest in the subsidiary is held exclusively with a view to subsequent resale and the subsidiary has not previously been consolidated in group accounts prepared by the parent entity."]