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6.3. Depreciation and Amortization

Assets are depreciated generally on a straight-line basis.

The applicable depreciation rates are as below:

Buildings and structural components 5%
Automobiles and lorries of common use, office furniture, fixtures, computers, information system and data processing equipment 25%
Other assets 15%

Intangible assets like patents, copyrights, drawings, franchises, contracts with defined useful life are amortized on straight line basis.