1. Repayments of student loans and grants and interest capitalised on student loans

Expenditure of the Student Awards Agency for Scotland

2. Income from property management, investment management, voted loans interest and other fees

Expenditure on Scottish Enterprise and Highlands and Islands Enterprise

3. Refunds of grants for Regional Selective Assistance

Expenditure on departmental investment assistance

4. Income from European Structural Funds

Expenditure on projects supported by European Union funding

5. Rents from land and property; Erskine Bridge toll income; income from administering harbours orders

Expenditure on motorways and trunk roads; expenditure on miscellaneous costs in relation to ports and harbours

6. Any sums accruing as a result of the dissolution of Scottish Transport Group

Payments to former members of Scottish Transport Group pensions schemes