The principal accounting policies applied in the preparation of these interim financial statements are set out in the financial statements as of December 31, 2013, which can be found in the Company’s Annual Report on Form 20-F that was filed with the U.S. Securities and Exchange Commission. These policies have been applied to all financial periods presented.
3. Financial assets
The financial assets as of September 30, 2014 primarily consisted of shares of three bond funds (kEUR 44.997) and three customer loans (kEUR 1,388). The investments in the bond funds are measured at fair value, and any unrealized gain or loss in the value of such shares is recorded as other comprehensive income on our consolidated statement of comprehensive loss.
4. Other assets
The other assets at September 30, 2014 primarily included kEUR 568 of prepaid expenses.
5. Property, plant and equipment
| 09/30/2014 | 12/31/2013 | |||||
| Thousands of Euros | ||||||
| Land, buildings and leasehold improvements | 11,227 | 7,566 | ||||
| Plant and machinery (includes assets under finance lease) | 4,270 | 5,158 | ||||
| Other facilities, factory and office equipment | 959 | 650 | ||||
| Assets under construction | 80 | 2,942 | ||||
| Total | 16,536 | 16,316 | ||||
| Leased assets included in Property, Plant and Equipment: | 2,404 | 3,717 | ||||
| Printing machines | 2,361 | 3,664 | ||||
| Other factory equipment | 43 | 53 |
