| English | German |
| concessions, industrial property and similar rights and assets, and licences in such rights and assets | Konzessionen, gewerbliche Schutzrechte, und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten |
| concessions, industrial property and similar rights and assets, and licenses in such rights and assets | Konzessionen, gewerbliche Schutzrechte, und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten |
| Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative. | Niederstwertprinzip |