tangible assets in course of construction, advances and payments on account in respect of tangible assets.

Tangible assets as described under Assets heading C.II of Article 9 of Directive 78/660/EEC, showing separately:

tangible assets are classified by class as described in IAS 16, property, plant and equipment;

Tangible assets and stocks as listed under C (II) and D (I) in Article 9 of Directive 78/660/EEC, other than land and buildings, buildings under construction and deposits paid on land and buildings.

tangible assets:

(e) where appropriate, and for tangible assets only, by third-party borrowings secured on land or buildings;

other tangible assets,

(7) If an old or used tangible fixed asset is acquired by the taxable person from an affiliated person who is not a resident, it shall be deemed that the acquired fixed asset has already been fully depreciated.

(d) ` Property` shall mean assets of every kind, whether corporeal or incorporeal, movable or immovable, tangible or intangible, and legal documents or instruments evidencing title to or interest in such assets;

With taxable persons who started to depreciate the tangible fixed assets and intangible fixed assets prior to the date of application of this Act, the depreciation of those tangible fixed assets and intangible fixed assets up to the final depreciation in the amount subject to Articles 15, 16 and 17 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) shall be recognised as expenditure.

(d) ` Property` shall mean assets of every kind, whether corporeal or incorporeal, movable or immovable, tangible or intangible, and legal documents or instruments evidencing title to, or interest in, such assets;

(6) In the case of financial lease, the provision of the fifth paragraph of this Article shall also apply if the lessor loses the right to use the tangible fixed asset in question.

(8) Depreciation of a tangible fixed asset acquired by a taxable person from a person who is not a resident and is not deemed an affiliated person subject to this Act, shall be recognised as expenditure in the amount under the first paragraph of this Article, provided that it is proved by the taxable person that the tangible fixed asset has not yet been fully depreciated.

(1) Depreciation of the tangible fixed assets and intangible fixed assets shall be recognised as expenditure in the calculated amount, however not exceeding the amount arrived at by using the straight-line depreciation method and the maximum depreciation rate to be laid down in this Act.

(3) In the case of financial lease, a taxable person who has acquired the tangible fixed asset on the basis of financial lease may claim a reduction of the tax basis subject to the first and second paragraphs of this Article.

(1) Notwithstanding the provision of the first paragraph of Article 49 of this Act, a taxable person may, for 2005, claim a reduction of the tax basis by 20% of the amount invested in the tangible fixed assets other than passenger motor vehicles, and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in tangible fixed assets and intangible fixed assets situated in Slovenia are concerned, and an additional reduction of the tax basis by 20% of the amount invested in equipment other than passenger motor vehicles and other than furniture and office machinery excluding computer equipment and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in the equipment and intangible fixed assets situated in Slovenia are concerned.

"Funds" means assets of every kind, whether tangible or intangible, movable or immovable, however acquired, and legal documents or instruments in any form, including electronic or digital, evidencing title to, or interest in, such assets, including, but not limited to, bank credits, travellers cheques, bank cheques, money orders, shares, securities, bonds, drafts, letters of credit.

(5) If the taxable person sells or alienates or transfers outside Slovenia the tangible asset or intangible fixed asset with regard to which the tax relief subject to the first and second paragraph of this Article was claimed prior to the end of a three-year period following the tax period with regard to which the tax relief subject to the first and second paragraphs of this Article was claimed, the tax basis must, in the year of the sale or alienation or transfer of the asset in question, be increased by the amount of the tax relief claimed.

(5) Notwithstanding the provisions of the first to fourth paragraphs of this Article, a write-off or the total historical value shall be recognised as expenditure at the time of transfer into use in those tangible fixed assets whose useful life exceeds one year and whose individual historical cost does not exceed the tolar equivalent of EUR 500.

tangible and intangible fixed assets:

The net acquisition of land (and other non-produced tangible assets) is recorded in the capital account (acquisitions of non-financial assets account).

Rents correspond to payments made to the owner of non-produced tangible assets (land and underground deposits) in return for making assets available to another unit.

Tangible and intangible fixed assets (other than agricultural assets)

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)).

major improvements to tangible non-produced assets, including land,

Major improvements in non-produced tangible assets correspond mainly to land improvement (better quality of land and higher yield through irrigation, drainage and flood prevention measures, etc.) and should be treated like any other GFCF.

Tangible and intangible fixed assets other than agricultural assets (plantations and livestock) comprise the following elements:

Property income is the income receivable by the owner of a financial asset or tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the disposal of, another institutional unit (ESA 95, 4.41).

This includes tangible and intangible fixed assets, major improvements to non-produced assets and the costs associated with the transfer of ownership.

acquisitions less disposals of new or existing tangible fixed assets (dwellings, other buildings and structures, machines and equipment, cultivated assets),

Fixed assets are tangible or intangible assets produced as outputs from production processes that are themselves used repeatedly, or continuously, in other production processes for more than one year (cf. ESA 95, 3.102).

"economic resources" means assets of every kind, whether tangible or intangible, movable or immovable, which are not funds but can be used to obtain funds, goods or services;

"economic resources" means assets of every kind, whether tangible or intangible, movable or immovable, which are not funds but can be used to obtain funds, goods or services;

"economic resources" means assets of every kind, whether tangible or intangible, movable or immovable, which are not funds but can be used to obtain funds, goods or services;

The parties will be required to ensure that all relevant tangible and intangible assets of the divestiture package are maintained, pursuant to good business practice and in the ordinary course of business.

The consumption of fixed capital in the form of the costs associated with the transfer of the ownership of produced tangible and intangible assets should be calculated on the basis of an average economic life, conventionally put at one year.

The headings in question are D.9 Capital transfers, payable, D.91 Capital taxes and D.99 Other capital transfers, P.53 Acquisitions less disposals of valuables, K.2 Acquisitions less disposals of non-produced non-financial assets, K.21 Acquisitions less disposals of land and other tangible non-produced assets and K.22 Acquisitions less disposals of intangible non-produced assets (production rights, etc.) in Table 4.

Each institution and each body referred to in Article 185 shall keep inventories showing the quantity and value of all the Communities' tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.

rent paid, either directly or as a component of a tenancy agreement, for use of non-residential buildings and other capital assets (whether tangible or intangible) such as the hire of machines and equipment without operating staff (cf. 1.23) or computer software.

In a typical divestment commitment, the business to be divested normally consists of a combination of tangible and intangible assets, which could take the form of a pre-existing company or group of companies, or of a business activity which was not previously incorporated in its own right.

tangible (such as R & D, production, distribution, sales and marketing activities) and intangible (such as intellectual property rights, goodwill) assets, personnel, supply and sales agreements (with appropriate guarantees about the transferability of these), customer lists, third party service agreements, technical assistance (scope, duration, cost, quality) and so forth.

tangible 'Assets' within the meaning of Article 4(10) of Directive 86/635/EEC;

Tangible non-produced assets

- minus rents paid on land and other non-produced tangible assets rented by the enterprise,

Tangible and intangible fixed assets