In contrast, the left side of the information box above compehends operating assets and liabilities on the one hand, and
non-current assets on the other (mainly fixed and intangible, but also financial assets issued by other companies, governments, or banks).
Non-current deferred taxes arise from the differences between the book or base values of
non-current assets and their tax basis, and from the differences between the market values of
non-current assets and their book or base values.
399 billion intended for the acquisition of
non-current assets.
This global programme includes consolidation of central processes and functions, optimisation of sales and administration costs, adjustments of the European production structure, product rationalization measures and impairment tests of related
non-current assets.
Non-current assets at 31 December 2011 570,000 Depreciation in 2012 (25%) 142,500 31 December 2012 427,500 Depreciation in 2013 (25%) 106,875 31 December 2013 320,625
One, Disposal of
Non-current Assets and Presentation of Discontinued Operations, proposes that assets a company expects to sell and that meet specific criteria should be measured at the lower of carrying amount and fair value less selling costs, should not be depreciated and should be presented separately in the balance sheet.
98bn in bank balances and cash) and
non-current assets of QR10.
Increase in current assets as well as
non-current assets, resulted in an increased growth of total net assets at 11.
Examples of those that would not be allowable include those relating to capital items, such as accounting depreciation (replaced by capital allowances instead), and profit or loss on the disposal of
non-current assets, though expenditure on repairs would be allowable.
301 billion will be allocated for capital construction and acquisition of
non-current assets accordingly.
STATEMENTS OF FINANCIAL POSITION AS AT 31 MARCH 2012 (EXTRACT) Loch River Stream Notes $000 $000 $000
Non-current assets Property, plant and equipment (iv) 1,193 767 670 Equity and liabilities Equity shares of $1 each 3.
Examples of those that would not be included are those relating to capital items, such as accounting depreciation (replaced by capital allowances instead) and profit or loss on the disposal of
non-current assets, though expenditure on repairs would be allowable.
