{
    "document_id": 16815,
    "page": 137,
    "width_pt": 595.32,
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    "source_run_id": 16926,
    "item_count": 12,
    "counts_by_type": {
        "header": 3,
        "heading": 3,
        "text": 6
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    "items": [
        {
            "id": "p137.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
            "attrs": {
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            },
            "level": 2
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        {
            "id": "p137.2",
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            "type": "header",
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            "text": "Statement of Accounting Policies",
            "attrs": {
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            "level": 2
        },
        {
            "id": "p137.3",
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            "bbox": {
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            },
            "text": "137",
            "attrs": {
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        },
        {
            "id": "p137.4",
            "order": 4,
            "type": "text",
            "bbox": {
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            "text": "Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to taxpayers' funds in the Statement of Other Comprehensive Net Expenditure in the period in which they arise."
        },
        {
            "id": "p137.5",
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            "type": "text",
            "bbox": {
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                "r": 554.7682,
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            "text": "Past service costs represent the change in the present value of the obligation, in respect of prior periods' service, due to changes in benefit entitlement. Past-service costs are recognised immediately in the Statement of Comprehensive Net Expenditure, unless the changes to the pension plan are conditional on the employees remaining in service for a specified period of time (the vesting period). In this case, the past-service costs are amortised on a straight-line basis over the vesting period."
        },
        {
            "id": "p137.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            "text": "A settlement is an early settlement of all or part of the plan obligation. A curtailment occurs when the Group is demonstrably committed to significantly reduce the number of employees in the plan or amends the terms of the plan so that the benefits of future services are reduced or eliminated. Measurement of the obligation does not consider planned curtailments or settlements until the Group is committed to the curtailment or settlement with no realistic possibility of withdrawal."
        },
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            "type": "heading",
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                "l": 39.592,
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            },
            "text": "Short term employee benefits",
            "attrs": {
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            "level": 3
        },
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            "id": "p137.8",
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            "bbox": {
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            "text": "A liability and an expense are recognised for holiday days, holiday pay, bonuses, and other short-term benefits when the employees render service that increases their entitlement to these benefits. As a result, an accrual has been made for holidays earned but not taken. Accruals are recognised for material amounts in respect of holiday days, holiday pay, bonuses and other short-term benefits earned but not taken or paid at the date of the Statement of Financial Position."
        },
        {
            "id": "p137.9",
            "order": 9,
            "type": "heading",
            "bbox": {
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            },
            "text": "16. Exchange Gains and Losses\nFunctional and presentation currency",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p137.10",
            "order": 10,
            "type": "text",
            "bbox": {
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                "r": 553.0885,
                "b": 151.2
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            "text": "Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates ('the functional currency'). The Group accounts are presented in Pounds Sterling, which is Scottish Enterprise's functional and the Group's presentation currency."
        },
        {
            "id": "p137.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 40.0719,
                "t": 137.28,
                "r": 359.4475,
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            "text": "Transactions and balances",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p137.12",
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            "type": "text",
            "bbox": {
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                "r": 529.0933,
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            "text": "Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}