Class 2 – Non-current assets

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…

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