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DFID Annual Accounts 2011-2012Capital employed

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Table B.3: Capital Employed
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The table below summarises the Department for Internal Development's Statement of Financial Position. DFID was required to adopt International Financial Reporting Standards, with effect from year ended 31 March 2010. Under IAS 1 it is required to restate comparatives for the prior year on an IFRS basis. No restatement was required to Budgets or Estimates, therefore the table below shows 2008-09 data as published at the time.	Not set	Not set	Not set	Not set	Not set	Not set	Not set	Not set
PES (2011) 02 requires departments to publish plan data for the next three years. The most significant values on DFID's Statement of Financial Position are based on values provided by external parties, such as investment values. No plan information relating to future performance of these factors is available. In addition, other areas such as provisions and payables <1 year (including promissory notes) will vary depending on the programmes funded over the next four years and funding mechanisms used. As a result DFID has had to make assumptions to determine a future value for a number of areas within the statement of financial position. No forecast plan information is published on COINs. Should this be required at any stage we will again use best information and facts available at the time.	Not set	Not set	Not set	Not set	Not set	Not set	Not set	Not set
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