Fixed assets
What the company holds to use over the long term, rather than to sell.
Fixed assets covers three families: intangible assets (software, licences, goodwill), tangible assets (land, buildings, plant, equipment) and financial assets (shares, participating interests, loans).
What puts something here rather than in current assets is intention. A building the company works from is a fixed asset; the same building held by a property trader to be resold is not. The balance sheet classifies by use, not by kind.
In Luxembourg the make-up of this line is unusual: for a large share of the register, most of it is financial — shares in other companies — rather than premises or machinery.
Where this figure comes from
Read from the “Fixed assets” line of the balance sheet filed with the Centrale des Bilans (eCDF variable 109).