1. Receipts from Intervention Board Executive Agency in respect of Common Agricultural Policy (CAP) Market Support and Accompanying Measures payments

CAP Market Support expenditure and Annually Managed Expenditure element of CAP Accompanying Measures

2. Receipts from the European Union (EU) in relation to EU Marketing and Processing Scheme

Payments under EU Marketing and Processing Scheme

3. Receipts from EU in relation to EU Financial Instrument for Fisheries Guidance (FIFG) Scheme

Payments under EU FIFG Scheme

4. Receipts of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement

SASA expenditure

5. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; EU contributions towards Hill Livestock Compensatory Allowances and rural development measures

Related structural and agri-environmental expenditure

6. Contributions under the superannuation scheme for the Scottish Agricultural College and Agricultural and Biological Research Institutes; rents and wayleaves; recovery of costs in connection with land drainage; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports, publication and statistics; EU payments for Farm Account data

Related agricultural services expenditure

7. Repayment of loans to harbour authorities; charges for licences under the Food and Environment Protection Act 1985, publications and statistics; EU receipts in respect of fish organisations

Related fisheries expenditure

8. Charges for plant health and control work, seed and variety testing and pesticides work; sales of produce; charges for advisory visits, certifications, testing plants, animals and fish; charges for hire of equipment, publications and statistics; EU receipts for agriculture and fisheries research contract work

Related SASA, Fisheries Research Services (FRS) and Scottish Fisheries Protection Agency (SFPA) expenditure

9. Receipts of SASA, FRS and SFPA from services provided to external customers

SASA, FRS and SFPA expenditure

10. Recoverable VAT, sale of research results and publications

Expenditure on environmental services

11. Repayment of loans

Expenditure on the new water and sewerage authorities