Regulation 2 Amendments to the Consistent Financial Reporting (England) Regulations 2003
(1)
The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.
(2)
Before “B01 (Committed Revenue Balances)”, insert—
“
Opening Balances OB01 (Opening Pupil Focused Revenue Balance) OB02 (Opening Community Focused Revenue Balance) OB03 (Opening Capital Balance) Closing Balances ”.
Annotations
Footnotes
- f1
-
S.I. 2003/373 amended by S.I.s 2004/393, 2006/437 and 2007/599.