doc__table__619 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable619

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

| 5 | The use by others of entity assets gives rise to revenue in the form of: (a) interest — charges for the use of cash or cash equivalents or amounts due to the entity; (b) royalties — charges for the use of long-term assets of the entity, for example, patents, trademarks, copyrights and computer software; and (c) dividends — distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

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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.