Translation of "Stated at cost" in German

Land and buildings are stated at acquisition cost less accumulated depreciation.

Goodwill is stated at cost less any accumulated impairment loss.

Treasury shares are stated at cost as a separate negative position in equity.

Similarly, certain financial instruments, such as long-term debt, will continue to be stated at historical cost.

Land is stated at acquisition cost and buildings are stated at acquisition cost less accumulated depreciation.

Fixed assets are stated at historical cost less depreciation (excluding land) and impairment.

Other intangible assets are stated at cost less accumulated amortization and impairment charges.

Land and buildings are stated at cost less both initial write-down of the Kirchberg headquarters and accumulated depreciation.

Land and buildings are stated at cost less both initial write-down of the Kirchberg head­quarters and accumulated depreciation.

Land and buildings are stated at cost less both initial write-down of the Kirchberg headquarters anaaccumulated depreciation.

In accordance with IAS 16, properties used by the Company itself are stated at historical cost and depreciated over their economically useful life according to their significant components.

Items of property, plant and equipment are stated at cost, plus ancillary charges such as installation and delivery costs, less accumulated depreciation (see below) and impairment losses (see accounting policy J).

These investments are stated at acquisition cost in accordance with the commercial accounting and financial reporting provisions of the Swiss Code of Obligations.

Other intangible assets that are acquired by the Company are stated at cost less accumulated amortization (see below) and impairment losses (see accounting policy (j)).

Property, plant, and equipment are stated at cost or manufacturing cost less depreciation and impairment.

Raw materials and merchandise are stated at historical cost and finished and semi-finished products are stated at production cost, however not exceeding net realizable sales value.

Cash and cash equivalents, Loans and receivables and Held to maturity investments are stated at amortised cost.

Fixed tangible and intangible assets and inventories are stated at cost including appropriate VAT.

Unless stated otherwise, assets are stated at cost, whereby in the case of receivables a provision for doubtful debt is recognised.

Trade receivables and other assets including tax receivables, with the exception of financial derivatives, are basically stated at amortized cost.

Cash and cash equivalents, Loans and receivables and Held to maturity investments are stated at amortized cost.