{
    "document_id": 16815,
    "page": 143,
    "width_pt": 595.32,
    "height_pt": 841.92,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16926,
    "item_count": 5,
    "counts_by_type": {
        "header": 3,
        "heading": 1,
        "text": 1
    },
    "build_ms": 0,
    "items": [
        {
            "id": "p143.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 39.3521,
                "t": 806.64,
                "r": 384.6425,
                "b": 793.92
            },
            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p143.2",
            "order": 2,
            "type": "header",
            "bbox": {
                "l": 39.832,
                "t": 786.96,
                "r": 214.7567,
                "b": 772.8
            },
            "text": "Statement of Accounting Policies",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p143.3",
            "order": 3,
            "type": "header",
            "bbox": {
                "l": 533.4125,
                "t": 805.68,
                "r": 554.2883,
                "b": 794.64
            },
            "text": "143",
            "attrs": {
                "block_label": "number"
            },
            "level": 2
        },
        {
            "id": "p143.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 39.3521,
                "t": 745.2,
                "r": 499.3393,
                "b": 695.76
            },
            "text": "IFRS 18 Presentation and Disclosure in Financial Statements",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p143.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 38.8722,
                "t": 682.32,
                "r": 552.8486,
                "b": 615.36
            },
            "text": "IFRS 18 will replace IAS 1 Presentation of Financial Statements and is effective for annual reporting periods beginning on or after the 1 January 2027 in the private sector. The impact of IFRS 18 on the Public Sector is still being assessed, and a decision has not yet been taken on an implementation date."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}