Quick links for 2019/20
|NHS Improvement timetable letter 2019/20||Available here.|
|DHSC Group Accounting Manual (GAM) 2019/20||Available here|
|FT Annual Reporting Manual (ARM) 2019/20||Available here|
|DHSC agreement of balances||Available here|
International Financial Reporting Standard (IFRS) 16 Leases
Current form updates
2020/21 M02 PFR form known issues - 11 June 2020
|Fixer will not be issued. Validation fails will be accepted on submission||Cell AT25 on tab 04.SoCI||For providers who pay corporation tax they will fail this check due to a formula error in this cell.|
2019/20 M12 PFR (including TAC tabs) form known issues - updated 5 June 2020
Older items in this table resolved in previous fixers were removed on 27 May.
|Added 5 June for clarification only - no fixer to be issued||Validation 81 on tab 42. Data Validation||For providers who submitted draft accounts on 11 May, the 18.104.22.168B fixer has not updated the text on this validation. The figures however have been updated with those from the draft accounts submission. For the avoidance of doubt, this validation is checking movement since draft accounts and not movement since key data.|
|Resolved in fixer version 22.214.171.124A issued 7 May 2020||Tab 18. Capital Funding-GrsCpxCDEL, cell G205||
This cell contains a formula such that it double counts the cash flow instead of deducting it.
This error only affects trusts who are recording a cash flow in "Proceeds from sales / settlements of financial assets / investments" (TAC05 SoCF, cell F40). This formula is corrected in the V126.96.36.199A fixer.
|Fixer will not be issued. Validation fails will be accepted on submission||Tab 00.Self Cert: in certain instances, the validation rules relating to section 5 (2019-20 Board assurance statements) are incorrectly reporting an error. As a result, this has recorded as a fail in the 'in sheet' validation on tab 42.Data Validation.||This will not be rectified by a fixer and in such instances trusts should submit the file with the errors and these will be treated as acceptable validation fails. Please note this in the commentary on tab 42. Data Validation.|
Latest financial reporting updates
Audited accounts year end submission checklist 2019/20 - 5 June 2020
This checklist is intended to aid providers' preparations for submitting the audited annual report and accounts by 25 June. This checklist contains no new information but is issued as some providers find it helpful.
Updated year-end accounts timetable letter - 23 March 2020, updated 5 June
A revised year-end timetable letter for 2019/20 was issued on 23 March 2020. This document was updated on 5 June 2020 to add dates for foundation trusts to submit annual reports and accounts for laying before Parliament, and add a deadline for 21 September for all providers to submit the final pdf document to us. There are no other changes.
Statement to support provider and commissioner forecasting - 27 May 2020
The statement below from NHS England and NHS Improvement gives guidance to support cash flow forecasting.
DHSC Group Accounting Manual 2020/21 - 1 May 2020
The DHSC GAM for 2020/21 has now been published and is available here.
Quality accounts deadline - updated 1 May 2020
Revisions to quality account deadlines for 2019/20 are now in force. While primary legislation continues to require providers of NHS services to prepare a quality account for each financial year, the amended regulations mean there is no fixed deadline by which providers must publish their 2019/20 quality account. NHS England and NHS Improvement recommends for NHS providers that a revised deadline of 15 December 2020 would be appropriate, in light of pressures caused by COVID-19. Draft quality accounts should be provided to stakeholders (for 'document assurance' as required by the quality accounts regulations) in good time to allow scrutiny and comment. For finalising quality accounts by 15 December, a date of 15 October would be reasonable for this; each trust should agree this with their relevant stakeholders. This update has also been added to the Quality accounts requirements 2019/20 page.
Guidance on COVID-19 and other considerations for 2019/20 annual reports and accounts - 22 April 2020
This document explains key considerations for disclosures in the annual report and accounts in light of COVID-19, together with template disclosures. This document also includes disclosures on the effect of DHSC loans reclassification. The document reflects comments given by local auditor firm leads at a technical call last Friday, and revisions to the RICS valuation notice last week
2019/20 year end frequently asked questions - 22 April 2020
- COVID 19 capital / PDC - PDC to retrospectively fund capital expenditure incurred in response to COVID 19 will not be issued until the 2020/21 financial year. PDC cannot be accrued and should not be recognised until physically issued by the Secretary of State in the next financial year. No adjustment should be made to the PDC reserve in 19/20 in respect of PDC not yet received in cash. As at 31 March, where PDC funding for 2019/20 COVID 19 capital expenditure has been notified but not issued, the assets have been temporarily funded from internal resources. This should be reflected in the capital section of the PFR form as follows:
- Tab ’15. Capital analysis schemes’ - Select ‘non-central programme’ in column I, and ‘internally funded’ in column M. The scheme description should include reference to COVID 19.
- Tab ’18. Capital Funding-GrsCpxCDEL’ – The source of funding can be identified as ‘cash reserves – other’ if required. Where this is the case, the freetext on CAP4155 (row 252) should make reference to COVID 19 PDC.
- For NHS trusts, the capital expenditure will score against your CRL. For some trusts this is manageable within the existing approved CRL due to slippage. Where this is not the case and you require additional CRL cover up to the value of the COVID element, please contact NHSI.CapitalCashQueries@nhs.net to request the adjustment be actioned and add this to Tab ‘ 16. Limits – NHS Trusts Only ‘ on CAP1920-1940.
- Staff sickness absence disclosure - Both the DHSC GAM and FT ARM were updated before Easter to make certain requirements optional for inclusion. This included the staff sickness absence disclosure. It is our understanding that DHSC will not provide us with staff sickness absence figures in the cabinet office format this year therefore all providers are instead encouraged to disclose the link to the NHS digital site where information is available as permitted by the GAM / ARM (unless the trust is not on ESR). Table 5A on TAC09 does not need to be completed and will be removed from the template by fixer later this week.
- 6.3% additional pension contributions - Statements notifying the estimated value of the 6.3% pension contribution top up paid by NHSE on providers’ behalf were emailed to providers on 23 March. This figure has been populated into TAC validation 26 within the TAC schedules. It has not been pre-populated directly into the staff cost note on TAC09 as the figure is required to be apportioned locally between permanently employed and other staff.
- Loans in-scope for PDC conversion under the cash regime reforms - For the avoidance of doubt, as set out in the letter issued to chief executives on 2 April, loans in scope for conversion to PDC in September 2020 are all interim loans. This includes interim capital loans and is not the same as all revenue loans, some of which were issued in the normal course of business (NCB). NCB loans are identified on loan statements and are unaffected by the reforms.
- PDC dividend calculations and COVID 19 assets - The GAM additional guidance issued on 9 April updated the PDC dividend policy in respect of assets purchased in response to COVID 19 (FAQ 4). The net book value of these assets can be deducted from closing net relevant assets in the same manner as donated and grant funded assets. This row in the PDC dividend calculation table on tab ’13. SOCI Other’ in the PFR form has already been renamed to include COVID 19 assets. For clarity this deduction relates to purchased assets only and does not relate to the revenue funding accrued as a receivable on the balance sheet.
NHS trusts: annual governance statement and year-end certificates 2019/20 - updated 11 April 2020
The attached document provides NHS trusts with guidance and a model format for 2019/20 annual governance statements, as well as year end statements for inclusion in the annual report and accounts. This document does not apply to NHS foundation trusts. The document includes a summary of changes from last year for the material contained in the document.
We have extracted the pro-forma statements in Word format to facilitate copying from the document.
This document was amended in April 2020 to update the model AGS to change its previous reference to the quality account.
Provides extracts from the document above to facilitate copying
NHS foundation trusts: AGS and other extracts from FT ARM 2019/20 - updated 11 April 2020
To facilitate copying, this Word document extracts the model Annual Governance Statement (AGS) and other certificates/statements needed for the annual report and accounts from the FT ARM 2019/20. This is for NHS foundation trusts only. This document contains some minor updates to the statement of accounting officer responsibilities which have now been reflected in an update to the NHS foundation trust annual reporting manual (FT ARM).
This document was amended in April 2020 to update the model AGS to change its previous reference to the quality report.
Changes to annual report requirements in DHSC GAM and FT ARM 2019/20 - 10 April 2020
In light of current pressures, amendments have been made to the DHSC GAM and FT ARM annual report requirements for 2019/20. The main changes are that the performance analysis section of the annual report is now optional, and for NHS foundation trusts a quality report is no longer required.
- For NHS trusts – an updated DHSC GAM 2019/20 is now available on the DHSC website, with FAQ11 in the additional guidance document explaining the changes
- For NHS foundation trusts – an updated FT ARM 2019/20 is now available at NHS foundation trust annual reporting manual (FT ARM)
Impact the new cash regime on 2019/20 financial statements - 9 April 2020
DHSC and NHS England and NHS Improvement announced reforms to the NHS cash and capital regimes for 2020/21 in a letter to NHS provider chief executives. The letter and associated guidance explained the future issue of PDC to enable providers to repay existing DHSC interim loans. All interim loans will be repayable during 2020/21.
The guidance indicated that no adjustments are expected to NHS provider financial statements in 2019/20. This statement was made in relation to the measurement of loan liabilities held by providers at 31 March 2020 and was not commenting on classification. DHSC has issued an update to the 2019/20 GAM additional guidance (FAQ 13) to confirm this announcement is an adjusting event after the reporting period (‘post balance sheet event’) and that all interim loans should be presented as ‘current’ in financial statements. This treatment differs to the classification that was indicated in loan statements prepared by DHSC prior to the announcement. Loan statements will not be reissued. They can be filtered for ‘interim’ loans using column F and any non-current portion on these loans should be reclassified as current.
Where this results in a significant increase in current liabilities for a provider, the trust should disclose in its annual report and accounts why this position does not cause an uncertainty over going concern. We will provide suggested wording for this, and the events after the reporting period disclosure.
Draft accounts submission update - 8 April 2020
Many providers have been in touch with us welcoming the flexibility in the draft accounts submission deadline. Some providers have noted that while they welcome the additional time, they would prefer to submit a full PFR return (rather than AoB only) on 27 April in order to take advantage of all the TAC form validations for the counterparty analysis, but would welcome a little more time for draft accounts. In response to this we’re introducing a third option (1B) which allows additional time for finalising draft accounts after the submission of a full PFR form on 27th April.
- Option 1 – Submit full PFR form and draft accounts on 27 April, followed by AoB resubmission on 11 May
- Option 1B – Submit full PFR form on 27 April, draft accounts document by 1 May, followed by AoB resubmission on 11 May
- Option 2 – Submit AoB only on 27 April, followed by full PFR and draft accounts on 11 May
Where trusts would like to submit draft accounts and PFR forms in line with option 1B, this timing should be agreed with the auditor as the availability of draft accounts will impact on their audit work. The draft accounts submitted by 1 May should remain consistent with the PFR form submitted on 27 April.
This has been updated in the 23 March timetable letter below.
DHSC GAM 2019/20 updates - 2 April 2020
The Department of Health and Social Care (DHSC) has updated the ‘Additional guidance’ document to accompany the 2019/20 Group Accounting Manual (GAM) which includes:
- Updates to the PDC dividend policy relating to COVID-19 funding and PSF / FRF incentive payments;
- Updates relating to the retired Carbon Reduction Commitment Scheme and its successor scheme, the Climate Change Levy; and
- Confirmation of the deferral of IFRS 16 and IFRS 17 implementation for DHSC group bodies.
The updated additional guidance document is available on the DHSC website.
NHS pension scheme disclosure 2019/20 - 27 March 2020
NHS Business Services Authority has provided the NHS pension scheme disclosure note for 2019/20. If you are using the optional accounts templates provided by NHS Improvement, changes from the version included in those templates are highlighted in red. This was circulated to providers by email on 27 March.
Expected impact of implementing IFRS 16 (IAS 8 disclosure) - 27 March 2020
Following the deferral of IFRS 16 implementation, the accounting policy disclosure within the optional accounts template provided by NHS Improvement has been amended. This was circulated to providers by email on 27 March.
Agreement of balances M12 2019/20 agreement thresholds - updated 27 March 2020
Further to our updated timetable letter on 23 March we have worked with DHSC to review the thresholds above which entities are expected to reach agreement on agreement of balances statements. Guidance on the issuing of statements is unchanged. The new thresholds for agreement for 2019/20 month 12 are
- Receivables statements above £500k (previously £100k) and
- Income statements above £5m (previously £2m).
These thresholds will be reviewed again for the 2020/21 year. We are due to discuss these revised thresholds with local auditors. These have been reflected in the updated timetable letter below.
TAC Completion Instructions: month 12 2019/20 - 24 March 2020
The month 12 Provider Finance Return (PFR) form containing the Trust Accounts Consolidation (TAC) schedules is now available on trust portals. This document gives guidance on completing the TAC schedules.
Provider accounts templates were distributed by email on 6 March and are also available in 'Additional documents' on trust portals. The template will need to be re-linked to the final PFR form, following the guidance in the accounts documents.
IFRS 16 DHSC group ‘agreement of leases’ final statement - 12 March 2020
On Thursday 12 March, we distributed final agreement of leases statement to providers by email. No further submission is required from the sector for this exercise. Please discuss with counterparties where disagreements exist: entities should aim to complete this by 27 March where possible. If you have not received this statement please email email@example.com and we can arrange for another to be sent.
NHS provider example accounting policies - 6 March 2020
The NHS provider example accounting policies have been updated for 2019/20. We circulated these to providers by email on 6 March, along with a version showing tracked changes from 2018/19.
List of CCG mergers - update 25 February 2020
This document contains a list of CCG mergers taking effect on 1 April 2020.
DHSC Agreement of Leases exercise - update 11 February 2020
Leasing between bodies within the DHSC group is material, and the changes brought by IFRS 16 (notably the difference between lessor and lessee accounting) mean that intra-group eliminations will have an important effect on the DHSC group accounts. As a first step in this process DHSC, supported by NHS England and NHS Improvement, is launching an ‘agreement of leases’ exercise for leases between group bodies. This is not about numerical values; the exercise is for bodies to agree which entities hold leases with each other. For more information please refer to the DHSC Agreement of Leases Guidance which is attached below. This has been updated from the version previously circulated on 15 January for two additional columns included in this statement. The change in the guidance is marked in track changes.
Updates to IFRS 16 FAQs - 28 January 2020
We have updated our IFRS 16 FAQ. New questions have been added, or answers expanded, on estimating lease terms, control of assets, contracts based on paying for consumables and hierarchy of adaptations.
The updated FAQ is available on our Financial accounting updates — International Financial Reporting Standard 16 Leases implementation webpage.
Accounting for additional employer pension contributions 2019/20 - 28 January 2020
The employer contribution rate for the NHS Pension Scheme increased from 14.38% to 20.68% in 2019/20, but NHS providers have continued to pay over at the old rate with the additional 6.3% being settled centrally on their behalf by NHS England. The full 20.38% needs to be reflected in local provider accounts, with notional income from NHS England being recognised for the 6.3% element.
To facilitate year end arrangements and avoid a national data collection, for the purposes of accounts NHS England will compute the full year 6.3% figure for each provider, extrapolating from data provided by NHS BSA at month 10. We will communicate this figure to providers and populate them into month 12 TAC schedules. Based on analysis of 2018/19 data, the impact of using an estimate in this way will be highly immaterial. We have discussed and agreed this approach with the audit community. In the rare circumstances that the estimate leads to a more significant difference for any particular provider, there is a process where entities can ask for the national figures to be updated.
More details are available in the guidance document below. We have updated the guidance to include how to treat the additional contribution in the agreement of balances exercise.
DHSC Group Accounting Manual (GAM) 2020/21 consultation
The Department of Health and Social Care has issued a draft 2020/21 GAM for consultation. The draft GAM, consultation document and the online survey for responses can be found here. The consultation closes on 21 February 2020 and NHS trusts and foundation trusts are encouraged to give their views.
Foundation Trust Annual Reporting Manual (FT ARM) 2019/20 - 10 January 2020
Our FT ARM for 2019/20 has been published and is available at NHS foundation trust annual reporting manual (FT ARM). This is only applicable to NHS foundation trusts.
DHSC Group Accounting Manual 2019/20 updates - 3 January 2020
The Department of Health and Social Care (DHSC) has published an ‘Additional guidance’ document to accompany the 2019/20 Group Accounting Manual (GAM) which includes:
- Discount rates applicable from 31 March 2020
- Updated Injury Cost Recovery (ICR) percentage for probability of non-recovery
- Updates to the PDC dividend policy
- Guidance on modified absorption transfers - this only affects two providers in 2019/20 receiving assets from NHS Property Services
- Confirmation of accounting treatment for additional employer contribution to NHS Pension Scheme at month 12. Please see the TAC Completion Instructions for details on the approach to take in TAC forms at month 9
These changes have also been reflected in an update to the GAM itself. The documents are available on the DHSC 2019/20 GAM webpage.
IFRS 16: Accounting for previous operating leases on transition - 3 January 2020
Providers are reminded that public sector entities are applying paragraph C8(b)(ii) on transition to IFRS 16, which says for a lease previously classified as an operating lease under IAS 17, the right-of-use asset is initially measured on 1 April 2020 at an amount equal to the lease liability, adjusted for any prepaid or accrued lease payments in the statement of financial position.
In line with paragraph C7, any difference between the asset and lease liability on transition is taken to reserves. But this will only arise in very specific circumstances, including (i) recognising a peppercorn lease on transition, (ii) the right of use asset meeting the definition of an investment property, and (iii) the right-of-use asset being impaired on initial application.
For most previous operating leases (excluding short-term and/or low value), the right-of-use asset should be measured as the same as the lease liability on transition, with no entry to reserves. This is demonstrated in the DHSC worked examples scenario 7. Subsequent to this example, HM Treasury has since confirmed the incremental borrowing rate of 1.27%, unless the entity has a better incremental borrowing rate.
Please note that the DHSC lease accounting tool is primarily designed for the accounting for new leases. If an existing lease with a start date earlier than 01/04/2020 is entered, this will give a different asset and liability value as at 01/04/2020. A workaround for this is to use the lease accounting tool for guidance, inputting the lease start date as 01/04/2020. More information on this is available from the DHSC GAM mailbox.
The tools referred to above are available on the Financial accounting updates — International Financial Reporting Standard 16 Leases implementation webpage.
Updates to IFRS 16 guidance — 16 December 2019
Our IFRS 16 FAQ document has been updated to add a reference to the DHSC Group Accounting Manual supplement's lease car example. The FAQ document is available at Financial accounting updates — International Financial Reporting Standard 16 Leases implementation
Updates to IFRS 16 guidance — 13 December 2019
The following updates have been made to the Financial accounting updates — International Financial Reporting Standard 16 Leases implementation webpage today:
- implementation guide updated with details of data collections and introduction to 'agreement of leases' exercise
- FAQs updated to add in HMT discount rate for use as incremental borrowing rate
- publication of Department for Health and Social Care tools including lease calculation tool and worked example scenarios
The TAC return due for completion by 15 January 2020 to provide an IFRS 16 Impact Forecast is now available on trust portals. Guidance for completing this return is available below.
Guidance on how to complete the return due on Wednesday 15 January 2020
External audit and assurance — a guide for providers and commissioners: 13 December 2019
We have published a document which provides guidance to NHS providers and commissioners on how to meet their statutory obligation to appoint an external auditor, and sets our expectations for good governance in this area.
Incremental borrowing rate (discount rate) for IFRS 16 — 6 December 2019
The FReM interprets IFRS 16 by requiring entities to use the HMT discount rate as their incremental borrowing rate. This rate should be used in two circumstances:
- On transition – for all existing leases not previously recognised as finance leases and not exempted under the short term or low value practical expedients. The lease liability should be calculated using the HMT specified discount rate in all cases, even where there is a rate implicit in the lease.
- For new leases commencing after transition to IFRS 16 – where there is no rate implicit in the lease, the incremental borrowing rate should be used.
HM Treasury has confirmed that the discount rate applicable to the 2020 calendar year is 1.27%. This rate is applicable to the calendar year. A rate applicable for the 2021 calendar year will be issued in December 2020. For the purposes of 2020/21 operational plans, entities should assume an incremental borrowing rate of 1.27% for the full financial year. Where leased additions are forecast in Jan – Mar 2021 and no rate is implicit in the lease, they should be discounted at this rate.
DHSC IFRS 16 supplement - 5 December 2019
DHSC has updated the Group Accounting Manual IFRS 16 supplement to reflect final adaptations and interpretations for the public sector as set out in the FReM. The linked webpage page also contains the Department’s high level IFRS 16 implementation timetable. This is primarily aimed at DHSC's Arm's Length Bodies rather than the NHS. We have already issued an IFRS 16 implementation guide for providers so we do not expect you will need to refer to the DHSC timetable.
IFRS 17 Insurance Contracts - 8 August 2019
IFRS 17 on insurance contracts (replacing IFRS 4) is expected to apply to the public sector from 2022. An insurance contract is defined as “a contract under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specific uncertain future event (the insured event) adversely affects the policyholder”.
IFRS 17 brings a number of changes to accounting compared to IFRS 4; a useful summary is available here. But the first step for HM Treasury and DHSC is to identify what contracts might be held that would fall under IFRS 17. It’s possible that there may be items currently considered as provisions or contingent liabilities which are in reality insurance contracts. There are a number of important parts of the definition (this list is not complete):
- The compensation from the issuer to the policyholder could be in money or in-kind: for example fixing a broken machine
- The future event is uncertain – which means at least one of the probability of the event occurring, when it will occur, or how much would be paid if it occurs.
- The future event is specific to the insured party (e.g. flood damage to a building owned or used by the policyholder is specific to that party).
- The risk around the future event existed for the policyholder before the agreement was made, and it is not financial risk such as a future change in an index.
- Warranties provided in connection with the sale of goods and services are specifically excluded by the standard as they fall under IFRS 15. So for example we would see readmissions in the NHS as affecting IFRS 15 measurement, and not considered the provision of insurance. Employer pensions and insurance contracts where the entity is the policyholder are also excluded from IFRS 17.
We request that all NHS providers think about whether they are likely to have contracts which are likely to fall under IFRS 17, with the provider as the issuer (rather than the policyholder). If you do have, or have matters that you’re unsure about and would like to discuss further, please get in touch with us.
DHSC Group Accounting Manual (GAM) 2019/20 - 17 July 2019
DHSC has now published the 2019/20 GAM which is available here. It's a quiet year for accounting changes: a summary of changes is provided on page 6. For NHS foundation trusts' annual reports, we expect the FT ARM 2019/20 to be published in the autumn.
Publication of results from FT audit quality reviews - 17 June 2019
NHS Improvement is responsible for overseeing arrangements to review the quality of auditors’ work at NHS foundation trusts. NHS trusts are subject to separate arrangements not overseen by NHS Improvement. Each year we publish a summary of the results of the reviews to share understanding between auditor teams. NHS provider accounts teams are encouraged to consider this summary as points raised may be an area of auditor focus over the next year. The summary of results for 2017/18 is now available at https://improvement.nhs.uk/resources/review-audits-nhs-foundation-trusts.
New accounting standards in 2018/19 - April 2019 (re-packaged December 2019)
The TAC Completion Instructions in 2018/19 contained additional annexes explaining how the disclosure requirements in IFRS 7 (upon adoption of IFRS 9) and IFRS 15 had been addressed in the TAC schedules, with additional guidance on considerations for local accounts. These are now (from December 2019) retained separately as a future reference for providers.
This document was prepared to accompany TAC schedules in 2018/19
This document was prepared to accompany TAC schedules in 2018/19
Central review of NHS standard contract for IFRS 15 - 29 January 2019
The Department of Health and Social Care has led on a project to provide a review of the main features of the NHS standard contract and how IFRS 15 thinking should be applied. Chapter 5 will be the most useful part of this, explaining key elements of the NHS standard contract. Please note that chapter 7 on disclosure requirements is very focused on the requirements of the standard, rather than considering materiality for the NHS. The disclosures in our TAC schedules are designed to meet the most relevant disclosure requirements of IFRS 15, as explained in the TAC Completion Instructions.
NHS trusts only: breakeven duty guidance – 6 April 2018
Guidance previously issued by the Department of Health and Social Care for NHS trusts’ breakeven duty requirements is no longer available online. NHS Improvement issued an updated version of this guidance at https://improvement.nhs.uk/resources/Breakeven-duty-guide-NHS-trusts. This document updates the context and some referencing in defining breakeven duty and is intended to improve clarity. However this guidance brings no changes in substance from the previous and existing arrangements in place for NHS trusts.
NHS England centralised inventory procurement - 26 February 2018
NHS England operates a national centralised system for purchasing high-cost medical devices and implants used in specialised services. These items are paid for by NHS England but physically held by providers until they are used. This stock is seen as being owned by NHS England and so is reflected in its Statement of Financial Position. NHS providers are reminded to ensure that they exclude this consignment stock from their inventory counts and it should not be included within providers’ balance sheets.
Previous financial accounting and reporting updates
These are previous updates that we've published. They are primarily relevant to foundation trusts but some may also be of use to NHS trusts.
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