(3) Expenditures arising from the revaluation which, subject to the second paragraph of this Article, are not recognised, shall be recognised at the time of purchase or another alienation of assets and at the time of settlement or another alienation of debts.

On the day this act enters into force the proposer has at his disposal written purchase contracts or contracts of exchange, or written declarations or approvals from the owners of the land on which the works that is to acquire the status of a built public asset is constructed allowing construction on their land and similar declarations of intention certified by a notary public.

If the proposer does not have at his disposal the evidence of the right of disposal specified in the previous paragraph or if it is found that the owner or co-owner of the works or part thereof that is to acquire the status of a built public asset is an individual or person of private law, the Government of the Republic of Slovenia or the relevant municipal body may only issue the resolution specified in the second paragraph of this article if the state or the municipality purchases such real estate or obtains ownership thereof pursuant to expropriation procedures.

the purchase or lease-purchase of new machinery and equipment, including computer software up to the market value of the asset;

State the value of the transaction (the purchase price or the value of all the assets involved, as the case may be).

State the value of the transaction (the purchase price or the value of all the assets involved, as the case may be);

payments for the use of non-produced intangible assets such as patented assets, trade marks, copyright, milk quotas or other production rights, etc. Purchases of these non-produced intangible assets, on the other hand, are recorded in the capital account;

In the case of aid schemes under Article 87 of the Treaty, the eligibility of land purchase shall be assessed in terms of the aid scheme in its entirety.

Acquisitions of fixed assets comprise new or existing fixed assets which have been acquired (purchased, acquired in barter transactions, received as capital transfers in kind or acquired as a financial lease), fixed assets produced and retained for the producer's own use, major improvements to fixed assets and to non-produced tangible assets, natural growth in agricultural assets (livestock and plantations) and costs associated with the transfer of ownership of non-produced assets (cf. ESA 95, 3.103(a)).

There are cases where the viability of the divestiture package depends, in view of the assets being part of the business, to a large extent on the identity of the purchaser.

Payments made to set up a special fund for purchasing company shares or other financial assets for employees, even if they do not have immediate access to such assets, must be reduced by the amount of any tax exemption which may apply to them.

trade in these animals is recorded in GFCF as acquisitions and disposals of fixed assets (services associated with the transfer of ownership are recorded in the purchaser price).

The purchase of the asset by the lessor, supported by a receipted invoice or an accounting document of equal probative value, constitutes the expenditure eligible for co-financing.

The potential of a business to attract a suitable purchaser is, therefore, an important element of the Commission's assessment of the appropriateness of the proposed commitment(23).

Leasing contracts for which Community aid is paid shall include an option to purchase or provide for a minimum leasing period equal to that of the useful life of the asset to which the contract relates.

Disposals should be recorded at the sales price, which should correspond to the purchaser price less the costs incurred in the transfer of ownership of assets, installation and transfer charges (cf. 2.130).

In the case of leasing contracts which include an option to purchase or which provide for a minimum leasing period equal to the useful life of the asset to which the contract relates, the maximum amount eligible for Community co-financing shall not exceed the market value of the asset leased.

Where different purchasers are being proposed for different parts of the package, the Commission will assess whether each individual proposed purchaser is acceptable and that the total package solves the competition problem.

Although it has been accepted in certain specific circumstances(20), a divestiture consisting of a combination of certain assets from both the purchaser and the target may create additional risks as to the viability and efficiency of the resulting business.

In view of the use of the current replacement price and the fixed rate of consumption of fixed capital, the consumption of fixed capital varies from year to year unless the purchaser prices remain unchanged throughout the entire normal economic life of the asset.

or one or more persons already controlling at least one undertaking, or one or more undertakings acquire, whether by purchase of securities or assets, by contract or by any other means, direct or indirect control of the whole or parts of one or more other undertakings;

GFCF is valued at purchaser prices (including the costs of transferring ownership, installation and other transfer charges) or, when produced on own account, it is valued at the basic prices of similar fixed assets (the basic price can be obtained from the sum of the costs incurred).

the acquisition, by one or more persons already controlling at least one undertaking, or by one or more undertakings, whether by purchase of securities or assets, by contract or by any other means, of direct or indirect control of the whole or parts of one or more other undertakings.

financial leasing payments made for the use of fixed assets for agriculture do not constitute purchases of services but transactions to be entered partly under interest (in the entrepreneurial income account) and partly as reimbursement of the capital (in the financial account) (cf. 2.122);

In the case of leasing contracts which do not contain an option to purchase and whose duration is less than the period of the useful life of the asset to which the leasing contract relates, the leasing rentals are eligible for co-financing by the Community in proportion to the period of the eligible operation.

If the domain name holder is an undertaking, a legal or natural person, or an organisation that becomes subject to insolvency proceedings, winding up, cessation of trading, winding up by court order or any similar proceeding provided for by national law, during the registration period of the domain name, then the legally appointed administrator of the domain name holder may request transfer to the purchaser of the domain name holders assets along with submission of the appropriate documentation.

new or existing fixed assets purchased;

Assets purchased under outright forward purchase agreements,

the sale or purchase of financial assets or non-produced assets, like land and patents.

This notional resident unit is then deemed to purchase the fixed asset.

the sale and purchase of the fixed asset takes place between residents;

These costs are integrated in the purchasers' prices in the case of produced assets.

the purchase of fixed assets to be used under an operational leasing contract (see also Annex II 'Leasing and hire purchase of durable goods');

items treated as acquisitions of a non-produced assets, in particular the purchase of land;

Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year.

A financial lease therefore functions as a loan by the lessor to enable the lessee to purchase a given asset.

payments for the use of intangible non-produced assets like patented assets, trademarks, etc. (excluding payments for the purchase of such property rights:

Such changes correspond to the revaluation necessary to maintain the general purchasing power of assets and liabilities.

The purchase, sale or rental of immovable assets by a non-Jordanian is subject to the prior consent of the Cabinet of Ministers.

Thus, output is recorded when produced, not when paid for by a purchaser, and the sale of an asset is recorded when the asset changes hands, not when the corresponding payment is made.

taxes on financial and capital transactions, payable on the purchase or sale of non-financial and financial assets, including foreign exchange.

It is considered that benefits in the form of savings of direct taxes are generally not considered to be linked to the purchase of fixed assets.

when an existing immovable fixed asset (e. g. a building) is sold to a non-resident, by convention the latter is treated as purchasing a financial asset, i. e the equity of a notional resident unit.

(n) payments for the use of non- produced intangible assets such as patented assets, trade marks, copyright, milk quotas or other production rights, etc. Purchases of these non- produced intangible assets, on the other hand, are recorded in the capital account;

In the case of aid schemes under Article 87 of the Treaty, the eligibility of land purchase shall be assessed in terms of the aid scheme in its entirety.

The GOT claimed furthermore, that since the subsidy is linked to the purchase of fixed assets, it should be calculated by spreading the subsidy over the normal depreciation period of the assets in the industry concerned.