{
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            "id": "p138.1",
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            "text": "138",
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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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        {
            "id": "p138.4",
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            "bbox": {
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            "text": "transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Net Expenditure."
        },
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            "text": "17. Cash and Cash Equivalents",
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            "id": "p138.6",
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            "text": "Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less."
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            "text": "18. Financial Liabilities",
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            "text": "Classification",
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            "bbox": {
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            },
            "text": "Scottish Enterprise classifies its financial liabilities on initial recognition as other financial liabilities."
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            "text": "Other financial liabilities are included in current liabilities, except for maturities greater than 12 months after the date of the Statement of Financial Position. These are classified as non-current liabilities. Scottish Enterprise's other financial liabilities comprise trade and other payables in the Statement of Financial Position."
        },
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            "text": "Recognition and measurement",
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            "id": "p138.12",
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            "bbox": {
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            "text": "Financial liabilities are recognised when Scottish Enterprise becomes party to the contractual provisions of the financial instrument."
        },
        {
            "id": "p138.13",
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            "type": "text",
            "bbox": {
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            "text": "A financial liability is removed from the Statement of Financial Position when it is extinguished, that is when the obligation is discharged, cancelled, or expired."
        },
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            "id": "p138.14",
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            "type": "text",
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            "text": "Other financial liabilities are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method."
        },
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            "id": "p138.15",
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            "type": "heading",
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            "text": "19. Provisions",
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            "id": "p138.16",
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            "text": "Provisions are recognised when: the Group has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated."
        },
        {
            "id": "p138.17",
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            "type": "text",
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            "text": "Where there are several similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}