167
The following table sets out the amount of unrealised gains or losses for the period included in net expenditure that is attributable to the changes in unrealised gains or loss relating to those level 3 assets and liabilities held at the end of the reporting period:
| GROUP |
| 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 |
| Unrealised gains / (losses) recognised in net expenditure | (110,121) | 3,555 | 95 | (106,471) |
| GROUP |
| 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 |
| Unrealised gains / (losses) recognised in net expenditure | (38,752) | 1,263 | - | (37,489) |
| 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 |
| Unrealised gains / (losses) recognised in net expenditure | (110,121) | 3,556 | 95 | (106,470) |
| 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 |
| Unrealised gains / (losses) recognised in net expenditure | (39,215) | 1,289 | - | (37,926) |
The following table sets out the valuation techniques used in the determination of fair values within level 3 including the key unobservable inputs used and the relationship between unobservable inputs to fair value: