Financial indicators

Capital spending and CAPEX  

Capital spendings are the gross increase of these following items after an acquisition or a creation:

• Tangible assets,
• Right-of-use assets,
• Software,
• Patents, license, brands,
• Advances for assets financed by third parties.

CAPEX (Capital Expenditures) are the capital spendings over the current period and variance of the item “Payables on tangible and intangible assets” between the beginning and the end of the period.