166
| SCOTTISH ENTERPRISE |
| Level 3 Fair Value measurements For the Year ended 31 March 2026 | Financial assets | Land & property assets | Assets classified as held for sale | Total |
|---|
| £000 | £000 | £000 | £000 |
|---|
| At 1 April 2025 | 438,668 | 98,425 | 2,416 | 539,509 |
|---|
| Acquisitions | 56,790 | 141 | - | 56,931 |
|---|
| Disposals | (14,667) | (767) | (580) | (16,014) |
|---|
| Transfers (to)/from held for sale | - | 434 | (434) | - |
|---|
| Transfers (to)/from Level 1 fair value measurement | 3,150 | - | - | 3,150 |
|---|
| Depreciation | - | (1,152) | - | (1,152) |
|---|
| Depreciation revaluation | - | 1,152 | - | 1,152 |
|---|
| (Impairment)/reversal of previous impairment | (9,948) | (743) | 95 | (10,596) |
|---|
| Net gains recognised in Other Comprehensive Net Expenditure | - | 347 | - | 347 |
|---|
| Net (losses) / gains recognised in Net Expenditure | (100,173) | 3,147 | - | (97,026) |
|---|
| At 31 March 2026 | 373,820 | 100,984 | 1,497 | 476,301 |
|---|
| SCOTTISH ENTERPRISE |
| Level 3 Fair Value measurements For the Year ended 31 March 2025 | Financial assets | Land & property assets | Assets classified as held for sale | Total |
|---|
| £000 | £000 | £000 | £000 |
|---|
| At 1 April 2024 | 457,665 | 97,895 | 2,626 | 558,186 |
|---|
| Acquisitions | 46,527 | 731 | - | 47,258 |
|---|
| Disposals | (26,309) | (426) | (590) | (27,325) |
|---|
| Transfers (to)/from held for sale | - | (380) | 380 | - |
|---|
| Depreciation | - | (996) | - | (996) |
|---|
| Depreciation revaluation | - | 996 | - | 996 |
|---|
| (Impairment)/reversal of previous impairment | (2,982) | (1,040) | - | (4,022) |
|---|
| Net gains recognised in Other Comprehensive Net Expenditure | - | 312 | - | 312 |
|---|
| Net (losses) / gains recognised in Net Expenditure | (36,233) | 1,333 | - | (34,900) |
|---|
| At 31 March 2025 | 438,668 | 98,425 | 2,416 | 539,509 |
|---|