(a)

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

for the various fixed asset items: the purchase price or production cost or, where an alternative basis of measurement has been followed, the fair value or revalued amount at the beginning and end of the financial year, additions, disposals and transfers during the financial year, the accumulated value adjustments at the beginning and end of the financial year, value adjustments charged during the financial year, movements in accumulated value adjustments in respect of additions, disposals and transfers during the financial year, and where interest is capitalised in accordance with Article 12(8), the amount capitalised during the financial year.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.