| Term | Antiques and other art objects | | Definition | Antiques and other art objects are non-financial, tangible, produced assets that are not used primarily for production or consumption, that are expected to appreciate or at least not to decline in real value, that do not deteriorate over time under normal conditions and that are acquired and held primarily as stores of value; they comprise paintings, sculptures, etc, which are recognised as works of art and antiques | | Tables | Annex 13. |
|
|
