SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026
163
Notes to the Accounts
GROUP
2025202520252025
Level 1Level 2Level 3Total
£000£000£000£000
Recurring fair value measurements
Financial assets - other investments32,768-438,440471,208
Land and property assets--165,618165,618
Non-recurring fair value measurements
Assets classified as held for sale--2,4162,416
32,768-606,474639,242
SCOTTISH ENTERPRISE
2026 2026 2026 2026
Level 1 Level 2 Level 3 Total
£000 £000 £000 £000
Financial assets - other investments 14,487 - 373,820 388,307
Land and property assets - - 100,984 100,984
Assets classified as held for sale - - 1,497 1,497
14,487 - 476,301 490,788
Recurring fair value measurements
Non-recurring fair value measurements
SCOTTISH ENTERPRISE
2025 2025 2025 2025
Level 1 Level 2 Level 3 Total
£000 £000 £000 £000
Financial assets - other investments 30,429 - 438,668 469,097
Land and property assets - - 98,425 98,425
Assets classified as held for sale - - 2,416 2,416
30,429 - 539,938 569,938
Recurring fair value measurements
Non-recurring fair value measurements