2.

Tangible and intangible fixed assets The ‘Intangible fixed assets’ heading includes computer software packages that have been acquired and are covered by a site licence or a major account contract. (in 1000 euro) Computer software Acquisition value At the end of the preceding financial year 959 Changes over the financial year — Acquisitions in the financial year 258 At the end of the financial year 1 217 Depreciation and value write-downs At the end of the preceding financial year (526) Changes over the financial year — Recorded (276) At the end of the financial year (802) Net book value at end of financial year 415 The increase in the item ‘Land and buildings’ comes to 27 765 000 euro and is mainly composed of the acquisition value of a second building which the Court began to use in 2004 and which was purchased by the Court for 27 969 000 euro net after depreciation. The Court’s tangible and intangible fixed assets are assessed at their acquisition value in the national currency, converted into euro at the accounting rate in force at the time of purchase. The cost of acquiring land and the net value, calculated after depreciation, of the remaining tangible fixed assets are entered on the assets side for the entire period of their use. Tangible fixed assets other than land and buildings are only recorded in the fixed assets accounts if the cost of acquiring or producing them is 420 euro or more, they are in use for longer than one year and they are not consumables within the meaning of Article 222 of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities. The Court has calculated the depreciation of its fixed assets as required by Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities’ non-financial fixed assets. Changes in value and depreciation, calculated using the straight-line method and by complete year, were as follows at the end of the financial year: (in 1000 euro) Land and buildings Plant, machinery and tools Furniture and vehicle fleet Computer hardware Other tangible fixed assets Fixed assets in the course of construction and payments on account Total Acquisition value At the end of the previous year 24 560 1 293 1 527 2 730 1 044 28 900 60 054 Changes over the year: — Acquisitions 830 107 513 1 046 — 686 3 182 — Disposals and withdrawals — (14) (81) (95) — — (190) — Transfers from one heading to another 29 135 — — — — (29 135) — — Other changes — — 5 — — (361) (356) At the end of the financial year 54 525 1 386 1 964 3 681 1 044 90 62 690 Depreciation and value adjustments At the end of the previous year (13 231) (1 081) (1 154) (1 825) (87) — (17 378) Changes over the year: — Recorded (2 200) (89) (216) (662) (174) — (3 341) — Cancelled following disposal, withdrawal — 14 81 95 — — 190 — Other adjustments — — — — — — — At the end of the financial year (15 431) (1 156) (1 289) (2 392) (261) — (20 529) Net book value at end of financial year 39 094 230 675 1 289 783 90 42 161