Publication - Corporate report
The Scottish Government Consolidated Accounts for the year ended 31 March 2018
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, Plantand Equipment | Intangible Assets | Investment Assets | Total | |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| At 1 April 2017 | 25 | - | - | 25 |
| Transfers from Non-Current Assets | 1 | - | - | 1 |
| Disposals | (9) | - | - | (9) |
| At 31 March 2018 | 17 | - | - | 17 |
| Prior year | ||||
| At 1 April 2016 | 29 | - | - | 29 |
| Transfers from Non-Current Assets | 13 | - | - | 13 |
| Change arising on revaluation | (1) | - | - | (1) |
| Disposals | (16) | - | - | (16) |
| At 31 March 2017 | 25 | - | - | 25 |
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