Tangible assets
| EN | FR | |
|---|---|---|
| A21100 | Land | Terrains |
| A21300 | Buildings and improvements | Constructions |
| A21500 | Other tangible assets | Autres immobilisations corporelles |
| A21700 | Plant, Machinery & Equipment | Installations, Matériel et Outillage industriels |
| A21900 | Tangible assets under construction | Immobilisations corporelles en cours |
| STOT-A210 | Tangible assets | Immobilisations corporelles |
| A29110 | Land - Depreciation | Terrains - Amortissement |
| A29130 | Buildings & improvements - Depreciation | Constructions - Amortissement |
| A29150 | Other tangible assets - Depreciation | Autres immobilisations corporelles - Amortissement |
| A29170 | Plant, Machinery & Equipment - Depreciation | Installations, Matériel et Outillage Industriels - Amortissement |
| A29911 | Land - Impairment | Terrains - Réduction de valeur |
| A29913 | Buildings & improvements - Impairment | Constructions - Réduction de valeur |
| A29915 | Other tangible assets - Impairment | Autres immobilisations corporelles - Réduction de valeur |
| A29917 | Plant, Machinery & Equipment - Impairment | Installations, Matériel et Outillage industriels - Réduction de valeur |
| STOT-A291 | Tangible assets - Depreciation & Impairment | Immobilisations corporelles - Amort & Réduction de valeur |
| TOT-A210 | Tangible assets - Net | Immobilisations corporelles - Net |
Guidance applicable as from 2019:
IAS 16 Property, Plant and Equipment
Government grants and tax benefits
II. Specific points