Information

Scottish Government consolidated accounts: 2018-2019

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.


7. Assets Classified as Held for Sale

The following assets have been presented for sale by the Scottish Government. The completion date for sale is expected to be within 12 months. Assets classified as held for sale are measured at the lower of their carrying amount immediately prior to their classification as held for sale and their fair value less costs to sell.

Assets classified as held for sale are not subject to depreciation or amortisation.

Property, Plant
and Equipment
Intangible
Assets
Investment
Assets
Total
£m £m £m £m
At 1 April 2018 17 - - 17
Transfers from Non-Current Assets 6 - - 6
Change arising on revaluation (3) - - (3)
Disposals (4) - - (4)
At 31 March 2019 16 - - 16
Prior year
At 1 April 2017 25 - - 25
Transfers from Non-Current Assets 1 - - 1
Disposals (9) - - (9)
At 31 March 2018 17 - - 17

Contact

Email: alison.douglas@gov.scot

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