Intangible and tangible assets put into the concession by the grantor or the grantee are recorded in account 22 ; tangible assets are classified in the same way as those recorded in account 21.
Account 229 « Grantor’s rights » records the counterpart of the value of assets put into the concession free of charge by the grantor. The amount shown in this account is recorded on the line « Grantor’s rights » under « Other own funds » on the liabilities side of the balance sheet.
