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retired fixed assets (900) (737) End of year balance 36,278 29,104 End of year fixed asset residual value 60,659 59,421 Fixed

expenses on creation, reproduction and acquisition of fixed assets. * Specification of the Summary Methodology for the indicator "Fixed assets (tangible and intangible) and inventories" of

Provisions made are accounted for as part of other liabilities. (i) Fixed assets Fixed assets are accounted for at their residual value, i.e. at

Bank of Russia operations, including lending to Russian credit institutions. (i) Fixed assets Fixed assets are shown in the consolidated balance sheet at their residual

investment. In January-Septem- creased, growth in consumer and investor activ- ber 2010, fixed capital investment increased by ity resumed. In January-June 2010, GDP grew 3.

6%); and foreign credit ratings of counterparties and securities issuers’ fixed income securities (92.5%). Fixed issues assigned by Fitch Ratings, Standard & income securities comprised

this period. The fall in output and the worsened borrowing conditions affected fixed capital investments, which con- tracted by 18.9%, while in January-September 2008

provisions made are accounted for as part of other liabilities. (i) Fixed assets Fixed assets are accounted for at their residual value (acquisition price including

9 15,9 12,4 12,7 15,8 Banking loans in fixed capital investment of organisations of all forms of 3а. 543,6 694,

9% in January-Sep- growth continued in the Russian economy. Do- tember 2011. Fixed capital investment started mestic demand expanded and was the main to increase