| Despite a sharp deterioration in the budgetary position in the final months of 2008, the full-year outturn is expected to show a modest surplus. |
| The outturn may be almost double that. None of this detracts from the coalition's success in cutting costs, though. |
| The economic outturn consists of the budget outturn, the result of the adjustments and the result of borrowing and lending activities. |
| Interest on available-for-sale financial assets calculated using the effective interest method is recognised in the economic outturn account. |
| The expected irrecoverable pre-financing, or the amount for which recovery has ceased to be probable, is recognised as a value reduction or charge in the economic outturn account. |
| All other repairs and maintenance are charged to the economic outturn account during the financial period in which they are incurred. |
