AAB(JUN23)03 – The SPCB Annual Report and Accounts 2022/23 – accounting estimates 5.4 Lis Craig introduced the summary of accounting estimates drawing attention to the application of indexation to certain non-current assets in the annual accounts. 5.5 It was confirmed that the accounting treatment related to the pension surplus was being finalised and discussions with Audit Scotland were ongoing in that regard. 5.6 AAB members noted this report.