Column number

Description

2

Capital expenditure on new assets

This column shall reflect the relevant required positive amounts relating to capital expenditure in respect of—

(a)

construction (erection) of new buildings;

(b)

additions, alterations and improvements to existing buildings;

(c)

new plant and machinery;

(d)

used plant and machinery if imported,

and all relevant progress payments to outside contractors, interest and other relevant capitalised costs.

3

Other purchases (used / existing assets)

This column shall reflect the relevant required positive amounts relating to the acquisition of land and the acquisition of existing buildings and used plant, machinery and vehicles.

4

Sales or disposal

This column shall reflect the relevant required amounts in respect of sales or disposal of the respective assets.

5

Valuation changes

This column shall reflect the relevant required amounts relating to changes in the value of non-financial assets due to revaluation, that is, a negative change or decrease in the value of an asset shall be reported as a negative amount whilst an increase in the value of an asset shall be reported as a positive amount.

6

Other changes

This column shall reflect the relevant required amounts relating to changes in the balances of non-financial assets for reasons other than specific transactions or revaluations, such as amounts written off, depreciation, amortization or any other change in the relevant balance between the end of the previous reporting quarter and the end of the current reporting quarter, provided that any negative change or decrease in the relevant balance of an asset shall be reported as a negative amount whilst an increase in the relevant balance of an asset shall be reported as a positive amount.