tangible fixed assets


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tangible fixed assets

physical FIXED ASSETS such as land, buildings and machinery which have a money value.
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The logic behind the hypothesis that purports a positive relation between tangible fixed assets and the ability to collect long-term debts seems to be more related to the need for long-term investments and to existence of some valuable fixed assets for collateralization.
The Statement No.18 provides that 'an asset retirement obligation' is a statutory or similar obligation with regard to the removal of tangible fixed assets and is incurred when tangible fixed assets are acquired, constructed, developed or used in an ordinary way.
Tangible fixed assets (TFA) comprise an important part of the assets and at the same time create the greatest part of the long-term assets in the vast majority of the production accounting entities.
However, it is positively related to changes in the relative proportion of tangible fixed assets (K/S) and performance, Q.
Data for increases to tangible fixed assets were collected with the preferred source being cash flow statements or the notes accompanying those statements.
Results for the 2004 period were also hit by a $3 million loss on the sale of tangible fixed assets, compared with a $4 million gain a year ago.
Although intangible valuations need to be reviewed carefully when being eyed as collateral support, tangible fixed assets may actually be harder to sell.
31, 2001 Share Capital- Paid-up 19.58 19.58 Reserves & Profit 821.30 724.86 Shareholders Equity 840.88 744.44 Deferred Liabilities 44.74 44.27 Current Liabilities 285.10 221.04 Tangible Fixed Assets 223.78 221.21 I.
At the end of the programs, heavily indebted companies will have to attain either a 2-percentage-point gain in return on equity, a 5% rise in the rate of tangible fixed assets turnover, or a 6% climb in added value per employee.
The silly season is almost here, so ignore tangible fixed assets and month-ends and start thinking diets, fake tan and mosquito repellent.
The transfer will be completed in two stages, with Hoechst initially transferring its business to a new independent company, which will then be transferred in the form of tangible fixed assets in exchange for the newly issued shares of Clariant.
Full balance sheet information is required to enable the calculation of asset and liability variables: Tangible fixed assets; Intangible fixed assets; Current assets; Financial assets; Long-term liabilities; Current liabilities; And shareholders funds.