The following is a list of British universities ordered by their financial endowments, expressed in pounds sterling at fair value.
[2] Updated SORP guidance published in 2007 prohibits donations with no specific purpose by the donor (unrestricted) and "with no requirement for maintenance of the original capital" from being treated as endowment.
[3] While restrictive funds are not considered endowments under the SORP's accounting guidance, institutions sometimes use the term "endowments" broadly to refer to the sum of all funds that generate income for the institution's operation and activities.
All sources are official audited financial statements published in the respective fiscal years.
Note that changes to the Financial Reporting Standards (FRS 102) and the SORP in 2015 mean endowments as of 2016 are not directly comparable in all cases with those for previous years.