{
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    "page": 133,
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    "source_run_id": 16926,
    "item_count": 19,
    "counts_by_type": {
        "header": 3,
        "heading": 5,
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    "items": [
        {
            "id": "p133.1",
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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "Statement of Accounting Policies",
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            "text": "133",
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        },
        {
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            "text": "9. Income",
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            "bbox": {
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            "text": "Income from assets sold is recognised when the significant risks and rewards of ownership have been transferred to a third party. Revenue from services provided is recognised in the period for which the services were provided to the extent that the income has become receivable."
        },
        {
            "id": "p133.6",
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            "text": "Revenue grants and partners' contributions to projects are recognised in the period to which they relate."
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            "text": "Income is stated net of VAT where applicable."
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            "text": "10. European Funding",
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            "text": "European funding is credited to the Statement of Comprehensive Net Expenditure based on amounts receivable in respect of expenditure incurred in the accounting period on approved projects."
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            "text": "11. Dividend Income",
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            "text": "Dividend income is credited to the Statement of Comprehensive Net Expenditure in the year in which it is receivable."
        },
        {
            "id": "p133.12",
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            "type": "heading",
            "bbox": {
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            "text": "12. Leasing",
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            "id": "p133.13",
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            "bbox": {
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            "text": "Leases are accounted for under IFRS16 Leases; this introduces a single lessee accounting model that requires a lessee to recognise assets and liabilities for all leases (apart from the exemptions included below)."
        },
        {
            "id": "p133.14",
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            },
            "text": "Implementation and Assumptions",
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            "level": 3
        },
        {
            "id": "p133.15",
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            "bbox": {
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            "text": "The definition of a contract is expanded to include intra-UK government agreements where non-performance may not be enforceable by law. This includes, for example, Memorandum of Terms of Occupation (MOTO) agreements."
        },
        {
            "id": "p133.16",
            "order": 16,
            "type": "text",
            "bbox": {
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            "text": "Scottish Enterprise has elected not to recognise right of use assets and lease liabilities for the following leases:"
        },
        {
            "id": "p133.17",
            "order": 17,
            "type": "list",
            "bbox": {
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                "r": 368.5657,
                "b": 47.28
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p133.17.1",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 39.832,
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                        "r": 160.2877,
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                    "text": "Intangible assets;"
                },
                {
                    "id": "p133.17.2",
                    "order": 19,
                    "type": "list_item",
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                    "text": "Non-lease components of contracts where applicable;"
                }
            ]
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}