| “Whether particular assets are to be shown as fixed assets or current assets shall depend upon the purpose for which they are intended. Fixed assets shall comprise those assets which are intended for use on a continuing basis for the purposes of the undertaking’s activities.” |
(Excerpt from Directive 78/660/EEC)
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whether = daca
particular = anumit(e)
assets = active
are to be shown = trebuie prezentate
as fixed assets or current assets = ca active imobilizate sau ca active circulante
(to) depend upon = a depinde de
purpose = scop
shall depend upon the purpose = va depinde de scopul
intended = in context: planuit, proiectat, scontat, destinat
the purpose for which they are intended = scopul pentru care sunt destinate
(to) comprise = a cuprinde
fixed assets shall comprise those assets = activele imobilizate vor cuprinde acele active
use = uz, utilizare, folosire
basis = baza
which are intended for use on a continuing basis = care sunt destinate a fi utilizate in mod prelungit / continuu / permanent
undertaking = in context: intreprindere
for the purposes of the undertaking's activities = pentru scopurile activitatilor intreprinderii
excerpt = extras
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