+Artikel 35
---+Article 35 1.
---+Article 35 2.
---+Article 35 3.
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Artikel 35
Artikel 35 1. Aktivpost 9 og 10 skal altid værdiansættes som anlægsaktiver. De i andre balanceposter indeholdte aktiver skal værdiansættes som anlægsaktiver, såfremt de er bestemt til vedvarende anvendelse for virksomhedens drift. 2. Ved udtrykket »finansielle anlægsaktiver« i afdeling 7 i direktiv 78/660/EØF forstås i forbindelse med kreditinstitutter: kapitalinteresser og andele i tilknyttede virksomheder samt værdipapirer, som er bestemt til vedvarende anvendelse for virksomhedens drift. 3.
a) Værdipapirer, som har karakter af finansielle anlægsaktiver, opføres på balancen til købsprisen. Medlemsstaterne kan dog tillade eller fastsætte, at værdipapirerne opføres på balancen til indløsningsværdien.
b) Når købsprisen for disse værdipapirer overstiger indløsningsværdien, skal forskellen opføres i resultatopgørelsen. Medlemsstaterne kan dog tillade eller kræve, at forskellen afskrives i rater, således at den er helt afskrevet på tidspunktet for værdipapirernes indløsning. Forskellen skal opføres særskilt i balancen eller i noterne.
c) Når købsprisen for disse værdipapirer ligger under indløsningsværdien, kan medlemsstaterne tillade eller fastsætte, at forskellen bogføres i rater i restløbetiden indtil forfald. Den skal opføres særskilt i balancen eller i noterne.
1. Oversigt
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Regulering |
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Article 35 1.
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Assets items 9 and 10 must always be valued as fixed assets. The assets included in other balance sheet items shall be valued as fixed assets where they are intended for use on a continuing basis in the normal course of an undertakings's activities.
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Article 35 2.
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Where reference is made to financial fixed assets in Section 7 of Directive 78/660/EEC, this term shall in the case of credit institutions be taken to mean participating interests, shares in affiliated undertakings and securities intended for use on a continuing basis in the normal course of an undertaking's activities.
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Article 35 3.
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(a)
Debt securities including fixed-income securities held as financial fixed assets shall be shown in the balance sheet at purchase price. The Member States may, however, require or permit such debt securities to be shown in the balance sheet at the amount repayable at maturity.
(b)
Where the purchase price of such debt securities exceeds the amount repayable at maturity the amount of the difference must be charged to the profit and loss account. The Member States may, however, require or permit the amount of the difference to be written off in instalments so that it is completely written off by the time when the debt securities are repaid. The difference must be shown separately in the balance sheet or in the notes on the accounts.
(c)
Where the purchase price of such debt securities is less than the amount repayable at maturity, the Member States may require or permit the amount of the difference to be released to income in instalments over the period remaining until repayment. The difference must be shown separately in the balance sheet or in the notes on the accounts.
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1.1 Referencer
1.2 Identificerede krav
1.3 Relaterede standarder
2. Identificerede krav
3. Relaterede standarder
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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