# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 8): Variable 260108: Sales proceeds of tangible investments

Extent: E+W+S+N.I.

Sales proceeds of tangible investments includes the value of existing tangible capital goods, sold to third parties. Sales of tangible capital goods are valued at the price actually received (excluding VAT), and not at book value, after deducting any costs of ownership transfer incurred by the seller. Value adjustments and disposals other than by sale are excluded.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/G/division/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-G/division-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.