+Članak 35.
---+Article 35 1.
---+Article 35 2.
---+Article 35 3.
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Članak 35.
Članak 35. 1. Stavke 9. i 10. Imovine moraju se uvijek vrednovati kao dugotrajna imovina. Imovina uključena u ostale stavke bilance vrednuje se kao dugotrajna imovina ako je namijenjena stalnom korištenju u uobičajenom tijeku poslovanja društva. 2. Pri upućivanju na dugotrajnu financijsku imovinu u odjeljku 7. Direktive 78/660/EEZ, ovaj pojam, kada se radi o kreditnim institucijama, znači sudjelujuće udjele, dionice u povezanim društvima i vrijednosne papire namijenjene stalnom korištenju u uobičajenom tijeku poslovanja društva. 3.
(a) Dužnički vrijednosni papiri, uključujući vrijednosne papire s fiksnim prinosom koji se drže kao dugotrajna financijska imovina prikazuju se u bilanci po kupovnoj cijeni. Države članice mogu, međutim, zahtijevati ili odobriti da takvi dužnički vrijednosni papiri u bilanci budu iskazani u iznosu plativom po dospijeću.
(b) Ukoliko kupovna cijena tih dužničkih vrijednosnih papira prelazi iznos plativ po dospijeću, razlika mora ući u rashode u računu dobiti i gubitka. Država članica može, međutim, zahtijevati ili dozvoliti da se razlika otpiše u obrocima, tako da bude potpuno otpisana do dana plaćanja dužničke vrijednosnice. Razlika mora biti iskazana zasebno u bilanci ili u bilješkama uz financijske izvještaje.
(c) Ukoliko je kupovna cijena tih dužničkih vrijednosnih papira manja od iznosa plativog po dospijeću, država članica može zahtijevati ili dopustiti da razlika uđe u prihode u obrocima u razdoblju preostalom do otplate. Razlika mora biti iskazana zasebno u bilanci ili u bilješkama uz financijske izvještaje.
1. Pregled
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Regulativa |
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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 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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