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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 8 | The following are examples of investment property: (a) land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business; (b) land held for a currently undetermined future use. (If an entity has not determined that it will use the land as owner-occupied property or for short-term sale in the ordinary course of business, the land is regarded as held for capital appreciation;) (c) a building owned by the entity (or held by the entity under a finance lease) and leased out under one or more operating leases; (d) a building that is vacant but is held to be leased out under one or more operating leases.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.