162
Local Enterprise Companies
Scottish Enterprise Ayrshire (dormant)
Scottish Enterprise Borders (dormant)
Scottish Enterprise Dumfries & Galloway (dormant)
Scottish Enterprise Dunbartonshire (dormant)
Scottish Enterprise Edinburgh & Lothian (dormant)
Scottish Enterprise Fife (dormant)
Scottish Enterprise Forth Valley (dormant)
Scottish Enterprise Glasgow (dormant)
Scottish Enterprise Grampian (dormant)
Scottish Enterprise Lanarkshire (dormant)
Scottish Enterprise Renfrewshire (dormant)
Scottish Enterprise Tayside (dormant)
The following table sets out the assets and liabilities that are measured and recognised at fair value at 31 March:
| GROUP |
| 2026 | 2026 | 2026 | 2026 |
|---|
| Level 1 | Level 2 | Level 3 | Total |
| £000 | £000 | £000 | £000 |
| Recurring fair value measurements |
| Financial assets - other investments | 16,980 | - | 373,592 | 390,572 |
| Land and property assets | - | - | 167,696 | 167,696 |
| Non-recurring fair value measurements |
| Assets classified as held for sale | - | - | 1,497 | 1,497 |
| 16,980 | - | 542,785 | 559,765 |