SNP write-off value of Murrell motorhome in party accounts
The luxury vehicle was bought for £124,550 by the party's former chief executive as part of a £400,000 embezzlement.
The motorhome was listed as having a value of £100,790 on 1 January 2024.
That had dropped by more than half to £41,284 by 31 December of the same year, according to the accounts.
Sturgeon was initially arrested during Operation Branchform, the name given to the Police Scotland investigation into SNP finances, before being told she would not face charges.
Murrell loaned the party £60,000 in 2021. That figure remains in the accounts, but the party said Murrell had not "formally requested" the sum to be paid back.
It is unclear whether it will have to be repaid.
The party has said it will seek to "recover from the guilty party the full amount embezzled" at a proceeds of crime hearing, which is due to take place next month.
Posting on X, Swinney said: "The publication of the SNP's accounts today shows that at the end of 2025 the party was in a position of formidable financial strength, having made a surplus of more than £500,000 over the year.
"The rebuilding of the party's finances allowed us to run a well-resourced campaign that took our positive message to every community in Scotland and made a major contribution to our historic election victory."