3. Departmental Financial Position

This section analyses the NCA's assets used to conduct its operations and the operating liabilities incurred as a result. Employee related information, including employee provisions, is disclosed in the People and Relationships section.

Notes to and forming part of the Financial Statements

3.1A Cash and Cash Equivalents

Cash on hand or on deposit

Total cash and cash equivalents

3.1B: Trade and Other Receivables

Goods and services receivables

Total goods and services receivables

Appropriations receivables

Total appropriations receivables

Other receivables

Total other receivables

Total trade and other receivables

Credit terms for goods and services were within 30 days (2018: 30 days).

Accounting Policy

Financial assets

Trade receivables, loans and other receivables that are held for the purpose of collecting the contractual cash flows where the cash flows are solely payments of principal and interest, that are not provided at below-market interest rates, are subsequently measured at amortised cost using the effective method adjusted for any loss allowance.