Significant changes in fixed assets are set out on pages 43 and 45.

This tax is based on the total investment actually put into fixed assets.

The funds are typically used for working capital, rather than fixed assets such as a new building.

Movements on fixed assets are set out in note 10 to the accounts.

Yahoo, for example, has something like 700 employees and no fixed assets.

In Europe, investments into associate companies are called fixed financial assets.

This did not include the value of fixed assets (factory and equipment).

Additions to these properties and all other fixed assets are included at cost.

Nor did they make any serious efforts to derive income from a huge fixed asset, which was used for only a few hours a week.

It is an opportunity to turn a fixed asset into cash.