{
    "document_id": 16815,
    "page": 126,
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    "source_run_id": 16926,
    "item_count": 15,
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        "header": 3,
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            "id": "p126.1",
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            "text": "126",
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        {
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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "order": 3,
            "type": "header",
            "bbox": {
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            "text": "Statement of Accounting Policies",
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        },
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            "bbox": {
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            },
            "text": "4. Property, Plant and Equipment\nLand",
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            "level": 3
        },
        {
            "id": "p126.5",
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            "text": "Land held for or under development, or for the Group's own use, is held at fair value and is valued in accordance with The Royal Institution of Chartered Surveyors Valuation - Global Standards ('The Global Red Book') and having regards to the UK National Supplement and specifically the basis valuation for IFRS. Details of valuation techniques used to determine fair value of land are given in Note 10."
        },
        {
            "id": "p126.6",
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            "type": "link",
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            "text": "10.",
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            "text": "Increases in the carrying amount arising on revaluation of land are credited to the Revaluation Reserve. Decreases that offset previous increases on the same asset are charged against the Revaluation Reserve relating to the asset; all other decreases are charged to the Statement of Comprehensive Net Expenditure."
        },
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            "id": "p126.8",
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            "text": "Increases that offset previous decreases charged to the Statement of Comprehensive Net Expenditure on the same asset are credited to the Statement of Comprehensive Net Expenditure to the extent of previous decreases and subsequently to the Revaluation Reserve."
        },
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            "text": "When land assets are sold, any amounts included in Revaluation Reserve in respect of previously recognised surpluses are transferred to the General Reserve."
        },
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            "type": "text",
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            "text": "Land is not depreciated."
        },
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            "type": "heading",
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            },
            "text": "Property",
            "attrs": {
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            },
            "level": 3
        },
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            "id": "p126.12",
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            "text": "A policy of revaluation has been adopted in respect of property assets owned by Scottish Enterprise including any property occupied by Scottish Enterprise for its own use. These are stated in the accounts on a fair value basis, except for the Glasgow Science Centre, which due to the specialist nature of the building, is valued based on depreciated replacement cost."
        },
        {
            "id": "p126.13",
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            "text": "Buildings are held at fair value and are valued in accordance with the Valuation Standards issued by The Royal Institution of Chartered Surveyors, based on their existing condition and use. Details of valuation techniques used to determine fair value of buildings are given in Note 10."
        },
        {
            "id": "p126.14",
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            "type": "link",
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            },
            "text": "10.",
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            "id": "p126.15",
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            "bbox": {
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            "text": "Assets under construction are shown at cost less any impairment charges. Once completed these assets are reclassified into land and buildings and are revalued at fair value. Increases or decreases in value at the time of the first professional revaluation are accounted for on the same basis as other revaluation movements noted below."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}