{
    "document_id": 16815,
    "page": 194,
    "width_pt": 595.32,
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    "engine": "paddleocr_vl",
    "source_run_id": 16926,
    "item_count": 17,
    "counts_by_type": {
        "figure": 1,
        "header": 3,
        "heading": 3,
        "text": 10
    },
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    "items": [
        {
            "id": "p194.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "194",
            "attrs": {
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            },
            "level": 2
        },
        {
            "id": "p194.2",
            "order": 2,
            "type": "header",
            "bbox": {
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            },
            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
            "attrs": {
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            },
            "level": 2
        },
        {
            "id": "p194.3",
            "order": 3,
            "type": "header",
            "bbox": {
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            },
            "text": "Notes to the Accounts",
            "attrs": {
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            },
            "level": 2
        },
        {
            "id": "p194.4",
            "order": 4,
            "type": "heading",
            "bbox": {
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            },
            "text": "Fair value hierarchy",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p194.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            },
            "text": "The fair value hierarchy for the Group and Scottish Enterprise financial assets and liabilities that are valued at fair value are as defined in Note 10 in respect of financial assets."
        },
        {
            "id": "p194.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 39.3521,
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            },
            "text": "All material Group and Scottish Enterprise financial assets and liabilities are defined as level 3 instruments, with the exception of Stock Exchange investments carried at fair value of £16,979,940 (2025: £32,768,400) at 31 March."
        },
        {
            "id": "p194.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 41.0317,
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                "r": 331.8531,
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            },
            "text": "Estimation of fair values",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p194.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 39.592,
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                "r": 471.9849,
                "b": 545.76
            },
            "text": "The following methods and assumptions were used to estimate fair values:"
        },
        {
            "id": "p194.9",
            "order": 9,
            "type": "figure",
            "bbox": {
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                "b": 211.92
            },
            "text": "",
            "attrs": {
                "block_label": "image",
                "embedded_text": "The fair value is based on amortised cost\nusing the effectve interest rate method, less\nany provision for impairment.\nThe fair value is deemed to be the same as\nbook value, less any provision for impairment.\nThe fair value is deemed to be the same as\nbook value."
            },
            "children": [
                {
                    "id": "p194.9.1",
                    "order": 10,
                    "type": "text",
                    "bbox": {
                        "l": 51.5896,
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                        "r": 546.1299,
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                    },
                    "text": "Financial assets held at fair value through profit or loss\nThe fair value is based on market value, where this exists, or the last known purchase price."
                },
                {
                    "id": "p194.9.2",
                    "order": 11,
                    "type": "text",
                    "bbox": {
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                        "r": 199.3998,
                        "b": 416.88
                    },
                    "text": "Financial assets held at amortised cost\nThe fair value is based on amortised cost using the effective interest rate method, less any provision for impairment."
                },
                {
                    "id": "p194.9.3",
                    "order": 12,
                    "type": "text",
                    "bbox": {
                        "l": 52.0695,
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                        "r": 222.6751,
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                    },
                    "text": "Trade and other receivables\nThe fair value is deemed to be the same as book value, less any provision for impairment."
                },
                {
                    "id": "p194.9.4",
                    "order": 13,
                    "type": "text",
                    "bbox": {
                        "l": 51.1097,
                        "t": 312.72,
                        "r": 208.278,
                        "b": 294.24
                    },
                    "text": "Trade and other payables\nThe fair value is deemed to be the same as book value."
                },
                {
                    "id": "p194.9.5",
                    "order": 14,
                    "type": "text",
                    "bbox": {
                        "l": 256.5083,
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                        "r": 508.4575,
                        "b": 219.36
                    },
                    "text": "The fair value is deemed to be equal to the net present value of future lease payments."
                },
                {
                    "id": "p194.9.6",
                    "order": 15,
                    "type": "text",
                    "bbox": {
                        "l": 52.7894,
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                        "b": 229.2
                    },
                    "text": "Other borrowings"
                }
            ]
        },
        {
            "id": "p194.10",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 38.8722,
                "t": 174.48,
                "r": 485.1822,
                "b": 100.32
            },
            "text": "24. Related Party Transactions\nScottish Government",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p194.11",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 39.3521,
                "t": 88.08,
                "r": 521.1749,
                "b": 55.2
            },
            "text": "Scottish Enterprise is a non-departmental public body sponsored by the Scottish Government. The Scottish Government is regarded as a related party. During the year"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}