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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "144",
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            "text": "SECTION 6"
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            "text": "SECTION CONTENTS PAGE\n1 Expenditure 145\n2 Income 146\n3 Segmental Reporting 147\n4 Taxation 148\n5 Property, Plant and Equipment 149\n6 Right of Use Assets 153\n7 Intangible Assets 155\n8 Equity Accounted Investees 159\n9 Financial Assets – Other Investments 160\n10 Fair Value Measurements 161\n11 Retirement Benefit Scheme 171\n12 Other Non-Current Receivables 176\n13 Lease Receivables 176\n14 Assets Classified as Held for Sale 177\n15 Inventories 178\n16 Trade and Other Receivables 178\n17 Cash and Cash Equivalents 179\n18 Trade and Other Payables 180\n19 Provisions 182\n20 Lease Liabilities 184\n21 Commitments 185\n22 Contingent Liabilities 186\n23 Financial Instruments 187\n24 Related Party Transactions 194\n25 Board Members Interests 196\n26 Schedules of Investments at 31 March 2026 197",
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