European Parliament 22 June 2012, Written question E-006220/12 Philippe De Backer (ALDE) to the Commission. In Belgium, if a revalued fixed asset is realised, all accounts relating to a previously expressed but unrealised gain in the value of that fixed asset must in principle be cross-entered, so that it is valued at its original book value on the balance sheet

Question for written answer E-006220/12 to the Commission Philippe De Backer (ALDE) (22 June 2012) Subject: In Belgium, if a revalued fixed asset is realised, all accounts relating to a previously expressed but unrealised gain in the value of that fixed asset must in principle be cross-entered, so that it is valued at its original book value on the balance sheet The Belgian accountancy law cited