Intangible capital 

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00/research memorandum Can we a [PFP#1092373775]
... generation retires? should it transfer these resources in the form of physical capital, human capital, or other intangible capital? shouldsavingoccurthroughthe private or public sector? the second challenge involves an ... and other trends, namely, first, investing in human capital and, second, investing in tangible and other intangible capital. within each of these main lines of attack, several ...
cpb.nl

blob.aspx?id 10039
... a project is being developed and maintained; f. project capital the capital that is required for financing the assets and activities and ... where the capital contribution is no more than 24,957 per member. the members' capital or the risk-bearing capital is ... of adjustments. these adjustments relate to adjustments to amortisation of intangible fixed assets and to accruals and prepayments. 2 a s ...
asnbank.nl

DS3243_Jaarverslag
... assets less current liabilities 185,496 291,879 capital and reserves issued share capital 19,337 18,608 share premium account 237 ... intangible fixed assets and accruals and prepayments. notes to the accounts general asn aandelenfonds n.v. is an investment compa- ny with variable capital ... o n d s n . v . capital and reserves issued share capital the nominal authorised share capital is 22,750,455 and is ...
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untitled
... (amsterdam) kunnen wij onze klanten verschillende aantrekkelijke beleggingsvormen aanbieden. met beleggingsproposities als capital- en incomepreservation biedt optimix een vorm van vermogens- beheer die goed aansluit ... aanpassing heeft geen gevolg gehad voor de jaarrekening van de groep. ias 38 intangible assets uitgaven met betrekking tot adverteren en promotionele activeiten worden verantwoord als ...
frieslandbank.nl

Microsoft Word - TEB NV IFRS BS and PL 311209.doc
... prepayments 548 319 deferred tax assets 541 340 property and equipment 3,624 3,710 intangible assets 552 263 total assets 542,892 605,241 liabilities due to banks 71,639 ... total liabilities 458,052 527,771 equity attributable to the equity holders of parent share capital 30,000 30,000 retained earnings 54,763 47,769 other reserves minority interest - - total ...
tebnv.nl

Tebnv Orj
... any obligation with regards to the retirement pay liability. share capital the authorized capital amounts to euro 50,000 consisting of 100,000 ... in associates 446 501 premises and equipment 42,349 40,905 intangible assets 3,742 3,303 other assets 29,307 25, ... from the sale of premises and equipment 1,623 799 purchase of intangible assets (1,854) - net cash provided by (used in) investing activities ...
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binnenwerk ATbank.indd
... value differences resulting from changes in market value are recorded to a revaluation reserve. intangible assets intangible assets are stated at acquisition price less straight-line depreciation on the basis of es ... atb leasing represent 100% of the share capital. (in euro) 30 31 consolidated balance sheet as at december 31st, 2008 assets 2008 2007 intangible assets 785,043 157,697 movements in the ...
atbank.nl

ATbank compleet 2009.indd
... as a bank are valued on the basis of the net asset value method. intangible assets intangible assets are stated at acquisition price less straight-line depreciation on the basis of es ... improbable to have a material adverse effect on the bank's financial position. capital information the following required capital information applies to n.v. 2009 2008 bis ratio under basel ii accord ...
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capital income taxation europe trends and trade offs pdf
... profit shifting intensifies in light of the internationalisation of business, the growing importance of intangible investments and the rise in intra-company trade. in chapter 4 we elaborate ... and property and entrepreneurial income of households. therefore, the effective capital income tax rate -capital income tax divided by capital income- can only be calculated with some ingenuity in extracting ...
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