20 Intangible assets
201 Set-up costs
203 Development costs
205 Concessions, patents, licences, trademarks and
similar rights and assets
207 Goodwill
2071 Positive goodwill7
2075 Negative goodwill8
208 Other intangible assets
21 Tangible assets
211 Freehold land and land improvements
2111 Freehold land
2112 Land improvements
212 Buildings
213 Plant and machinery, motor vehicles, animals and
plantations
2131 Plant and machinery
2132 Measurement, control and adjustment devices
2133 Motor vehicles
2134 Animals and plantations
214 Fixtures and fittings
23 Non-current assets in progress and advances for
non-current assets
231 Tangible assets in progress
232 Advance payments for tangible non-current assets
233 Intangible assets in progress
234 Advance payments for intangible non-current assets
26 Financial assets
261 Investments in related parties
263 Investments in associates
264 Investments accounted for using the equity method9
265 Other long term investments
267 Long term receivables
2671 Amounts owed by related parties
2672 Accrued interest on amounts owed by related
parties
2673 Receivables related to associates
2674 Accrued interest on receivables related to
associates
2675 Long term loans
2676 Accrued interest on long term loans
2678 Other long term receivables
2679 Accrued interest on other long term receivables
269 Amounts payable in relation with financial non-current
assets
2691 Amounts payable in relation with investments in
related parties
2692 Amounts payable in relation with associates
2693 Amounts payable in relation with other financial
assets
28 Depreciation of non-current assets
280 Amortisation of intangible assets
2801 Amortisation of set-up costs
2803 Amortisation of development costs
2805 Amortisation of concessions, patents, licences,
trademarks and similar rights and assets
2807 Amortisation of goodwill
2808 Amortisation of other intangible assets
281 Depreciation of tangible assets
2811 Depreciation of land improvements
2812 Depreciation of buildings
2813 Depreciation of plant and machinery, motor
vehicles, animals and plantations
2814 Depreciation of other tangible assets
29 Impairment of non-current assets or impairment
losses for non-current assets
290 Impairment of intangible assets
2903 Impairment of development costs
2905 Impairment of concessions, patents, licences,
trademarks and similar rights and assets
2907 Impairment of goodwill11
2908 Impairment of other intangible assets
291 Impairment of tangible assets
2911 Impairment of land and land improvements
2912 Impairment of buildings
2913 Impairment of plant and machinery, motor
vehicles, animals and plantations
2914 Impairment of other tangible assets
293 Impairment of non-current assets in progress
2931 Impairment of tangible assets in progress
2933 Impairment of intangible assets in progress
296 Impairment of financial assets
2961 Impairment of investments in related parties
2962 Impairment of investments in associates
2963 Impairment of other long term investments
2964 Impairment of amounts owed by related parties
2965 Impairment of receivables related to associates
2966 Impairment of long term loans
2968 Impairment of own shares – non-current assets
