C. Fixed assets

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

Costs of development, in so far as national law permits their being shown as assets. Concessions, patents, licences, trade marks and similar rights and assets, if they were: acquired for valuable consideration and need not be shown under C (I) (3); or created by the undertaking itself, in so far as national law permits their being shown as assets. Goodwill, to the extent that it was acquired for valuable consideration. Payments on account. Land and buildings. Plant and machinery. Other fixtures and fittings, tools and equipment. Payments on account and tangible assets in the course of construction. Shares in affiliated undertakings. Loans to affiliated undertakings. Participating interests. Loans to undertakings with which the undertaking is linked by virtue of participating interests. Investments held as fixed assets. Other loans.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.