ASSETS AND FINANCING OF A MUNICIPALITY

Assets in kind may be brought in.

Assets cultivated in plantations:

Assets and liabilities of subsidiaries, associates and joint ventures

Assets and infrastructure that should be considered important to protect may include:.

assets and liabilities of subsidiaries, associates and joint ventures (paragraphs 24 and 25).

Assets whose economic use changes without any change in ownership taking place (e.g. when a farm building is used for purposes other than an agricultural production activity) are not recorded as disposals of assets.

Assets represented by claims against debtors shall be regarded as situated in the Member State where they are to be liquidated.

Assets forming part of a whole

Assets acquired free of charge

Assets ancillary to a main asset

Assets of jointly liable debtors

Assets cultivated in plantations:

Assets remaining in the secondary proceedings

Assets acquired for consideration are shown on the assets side of the balance sheet under the heading "fixed assets" for the amount corresponding to its acquisition price.

Assets purchased under outright forward purchase agreements,

Assets acquired free of charge shall be valued at their market value.

Assets produced by the European Communities shall be valued at their production cost.

Assets with similar technical or juridical characteristics can be subject to a global depreciation.

Assets whose economic use changes without any change in ownership taking place (e.g. when a farm building is used for purposes other than an agricultural production activity) are not recorded as disposals of assets.

Assets acquired under a financial lease are recorded as if the user becomes the owner when he takes possession of the goods.

assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.

Assets covered by finance leases shall be valued at the date of entry into force of the lease at the lower of the following two values:

Assets covered by a finance lease which does not transfer substantially the risks and rewards incident to their ownership to the lessee and assets covered by a lease of over five years shall be entered in the annex to the financial statements in the chapter for off-balance sheet commitments.

Assets held to cover the technical provisions shall also be invested in a manner appropriate to the nature and duration of the expected future retirement benefits;

Assets in kind may be brought in. They shall be subject to an evaluation of their value and their utility to the carrying-out of the activities of the Joint Undertaking.

Assets must be easily accessible to deposited in book-entry form the National Central Bank which has with National Central Banks or a included them in its tier two list.

Assets mortgaged in accordance with Article 8(2) (a) or securities or bonds pledged in accordance with Article 8 (2) (d) and (e) shall, at the time the security is given, have a disposable value of at least 115 % of the value of the security required.

Assets and liabilities of subsidiaries, associates and joint ventures

assets of the Fund,

Assets items 9 and 10 must be valued as fixed assets.

Assets carried at fair value

Assets not used to cover technical provisions

Assets that are ready for their intended use or sale when acquired also are not qualifying assets.

assets held by a long-term employee benefit fund;

assets at the end of the period suitably classified;

Assets and liabilities that are recognised under paragraph 26 are described in this Standard as identifiable assets and liabilities.

assets arising from employee benefits (see IAS 19, employee benefits);

assets are revalued and no equivalent adjustment is made for tax purposes;

Assets held by a long-term employee benefit fund are assets (other than non-transferable financial instruments issued by the reporting enterprise) that:

assets arising from construction contracts (see IAS 11, construction contracts);

Assets and infrastructure that should be considered important to protect may include:.

assets are revalued and no equivalent adjustment is made for tax purposes (see paragraph 20);

assets and liabilities of subsidiaries, associates and joint ventures (paragraphs 24 and 25).

Assets acquired in the name of and on behalf of third parties must not be shown in the balance sheet.

assets covering technical provisions shall be valued net of any debts arising out of their acquisition;