| Argyll & Clyde Acute Hospitals NHS Trust | 152,617,892 |
| Ayrshire & Arran Acute Hospitals NHS Trust | 137,381,000 |
| Ayrshire & Arran Primary Care NHS Trust | 50,633,046 |
| Borders General Hospitals NHS Trust | 36,176,000 |
| Borders Primary Care NHS Trust | 24,696,204 |
| Dumfries & Galloway Acute and Maternity Hospitals NHS Trust | 25,118,000 |
| Dumfries & Galloway Primary Care NHS Trust | 29,875,180 |
| Fife Acute Hospitals NHS Trust | 94,738,748 |
| Fife Primary Care NHS Trust | 70,924,504 |
| Forth Valley Acute Hospitals NHS Trust | 90,682,000 |
| Forth Valley Primary Care NHS Trust | 47,744,169 |
| Grampian Primary Care NHS Trust | 115,460,931 |
| Grampian University Hospitals NHS Trust | 188,371,110 |
| Greater Glasgow Primary Care NHS Trust | 88,199,000 |
| Highland Acute Hospitals NHS Trust | 68,119,000 |
| Highland Primary Care NHS Trust | 54,610,452 |
| Lanarkshire Acute Hospitals NHS Trust | 93,486,000 |
| Lanarkshire Primary Care NHS Trust | 96,722,007 |
| Lomond & Argyll Primary Care NHS Trust | 31,750,019 |
| Lothian Primary Care NHS Trust | 99,137,000 |
| Lothian University Hospitals NHS Trust | 170,870,106 |
| North Glasgow University Hospitals NHS Trust | 279,733,732 |
| Renfrewshire & Inverclyde Primary Care NHS Trust | 64,792,865 |
| South Glasgow University Hospitals NHS Trust | 126,003,000 |
| Tayside Primary Care NHS Trust | 111,584,965 |
| Tayside University Hospitals NHS Trust | 205,490,466 |
| West Lothian Healthcare NHS Trust | 89,243,035 |
| Yorkhill NHS Trust | 42,867,092 |