Appendix II - Summary of the Treasury Position and Transactions from 1 October to 31 March 2026
Perth and Kinross Council · 22 April 2026
Back to Finance and Resources Committee — 22 April 2026 and its agenda
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SUMMARY OF THE TREASURY POSITION AND TRANSACTIONS 1 OCTOBER 2025 TO 31 MARCH 2026 APPENDIX II 1 LONG TERM BORROWING (a) Long Term Borrowing 1 October to 31 March 2026 Average Average Amount No. Rate (%) Life (years) (£) PWLB - Fixed Maturity Debt 4 4.31% 1.6 55,000,000 PWLB - Fixed EIP Loan Debt 9 4.32% 3.4 135,000,000 13 4.32% 2.9 190,000,000 (b) Long Term Debt Repayments 1 October to 31 March 2026 Average Amount No. Rate (%) (£) PWLB - Maturity Loan - Scheduled Repayments 1 4.82% 5,000,000 PWLB - Maturity Loan - Premature Debt Repayments 11 4.70% 55,500,000 PWLB - EIP Loan - Scheduled Repayments 2 4.66% 11,250,000 14 4.70% 71,750,000 (c) Long Term Debt Outstanding Outstanding Average Outstanding Average 30-Sep-25 Rate 31-Mar-26 Rate £ £ Public Works Loan Board 635,750,000 2.72% 754,000,000 2.94% Money Market Loans 53,200,000 4.57% 53,200,000 4.57% TOTAL 688,950,000 2.86% 807,200,000 3.05% 2 SHORT TERM BORROWING (a) Short Term Market Borrowing - 1 October to 31 March 2026 Average Average Average Interest No. Amount (£) Rate (%) Term (Days) (£) Temporary borrowing 22 6,431,818 4.09% 77 1,240,089.04 22 6,431,818 4.09% 77 1,240,089.04 (b) Short Term Borrowing Outstanding Outstanding Average Outstanding Average 30-Sep-25 Rate 31-Mar-26 Rate £ £ Market Borrowing 61,500,000 4.06% 17,000,000 4.24% Common Good and Charitable Funds 2,710,569 4.02% 2,796,000 3.35% Local Trusts & Investors 2,933,157 3.32% 2,501,257 3.09% TOTAL 67,143,726 4.02% 22,297,257 4.00%
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SUMMARY OF THE TREASURY POSITION AND TRANSACTIONS 1 OCTOBER 2025 TO 31 MARCH 2026 APPENDIX II 3 INVESTMENTS (a) Investment Transactions - 1 October to 31 March 2026 Average Average Average Total Fixed Deposits & Investments No. Amount (£) Rate (%) Term (Days) Interest (£) Other Local Authorities 8 5,750,000 6.91% 21 144,583.56 8 5,750,000 6.91% 21 144,583.56 Average Average Total Instant/Notice Accounts & Money Market Funds Amount (£) Rate (%) Interest (£) Instant Access/Notice accounts 1,015,650 2.96% 6,796.88 Money Market Funds 12,588,571 3.95% 452,966.47 10,281,551 3.93% 459,763.35 (b) Investments Outstanding Outstanding Average Outstanding Average 30-Sep-25 Rate 31-Mar-26 Rate £ £ UK Banks 70,962 2.62% 216,548 1.95% Foreign Banks and Institutions 5,000,000 4.34% 0 0.00% Other Local Authorities 0 0.00% 16,000,000 6.86% Money Market Funds 13,475,000 4.09% 5,700,000 3.83% TOTAL 18,545,962 4.15% 21,916,548 6.02%