Vsa opredmetena osnovna sredstva in neopredmetena dolgoročna sredstva, namenjena za trajno opravljanje dejavnosti Skupnosti v smislu člena 65 Finančne uredbe in člena 130 Uredbe (Euratom, ESPJ, ES) št. 3418/93, se vpišejo v evidenco stalnih sredstev, so del premoženja Skupnosti in se tudi vključijo v bilanco stanja Skupnosti.
All tangible and intangible fixed assets which, being intended to serve the activities of the Communities on a lasting basis within the meaning of Article 65 of the Financial Regulation and Article 130 of Regulation (Euratom, ECSC, EC) No 3418/93, are to be entered in the inventory and shall form part of the property belonging to the Communities and shall be entered in the Communities' balance sheet.