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webarchive.nationalarchives.gov.uk
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Definitions (57)
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current expenditure
Spending on government activities including social benefits, interest payments and other government department spending (excluding spending on capital assets).
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Definition
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accruals/accrued recording
Financial recording based on when ownership transfers or the service is provided (sometimes different to when cash is paid).
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accrued
Public sector finances estimates are recorded on an accrued basis. This means that transactions are recorded when they occur and not necessarily when the cash transaction takes place. For example, whe [..]
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alignment
Alignment describes the harmonising approach to produce consistent data across outputs and different measures. Alignment of data can produce revisions. Two important instances where this takes place i [..]
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asset protection scheme
HM Treasury’s asset protection scheme to protect the interest of the Royal Bank of Scotland’s financial assets against losses.
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asset purchase facility
See Bank of England asset purchase facility – an arm of the Bank of England able to purchase financial assets including government securities (gilts). The APF has earned interest that is periodically [..]
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bank of england asset purchase facility
The purchase of high-quality assets (such as corporate bonds, commercial papers and gilts) financed by the issue of Treasury bills and the Debt Management Office (see DMO) cash management operations.
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capital transfers
Common capital transfers relate to assets such as shares or other forms of equity. Capital transfers are a component of net investment.
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cash receipts
Transactions taking the form of payment to UK Government involving cash.
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