Minimum NWT Simulator

1-The minimum NWT per §8(2):

Account	Amount
Financial fixed assets (TOTAL PCN Accounts:23*)
Amounts owed by affiliated undertakings ( TOTAL PCN Accounts:41*)
Transferable securities ( TOTAL PCN Accounts:50*)
Cash at bank (TOTAL PCN Accounts:51*)
TOTAL Balance Sheet
(minus) Treaty exemption assets in a Branch
(minus) Treaty exemption real estate abroad

2-The NWT per §8(1):

Assets
Account	Amount 01.01.N
Intangible assets
Intangible assets: (deduct) Formation or capital increase expenses - other
Intangible assets: (deduct) Tax exempt IP (§60 BewG)
Tangible assets
Tangible assets: Real estate in luxembourg (decuct) the Accounting value
Tangible assets: Real estate in luxembourg (put) the Unitary value
Tangible assets: (deduct) Tax exempt items following double tax treaties
Financial assets
Financial assets: (deduct) Tax exempt participations (§60 BewG)
Investments - securities-bonds
Investments - securities-bonds: (decuct) the Accounting value
Investments - securities-bonds: put the Market value
Stocks
Debtors
Cash at bank and in hand
Prepayments and accrued income
TOTAL ASSETS

Liabilities
Account	Amount 01.01.N
Provisions
Creditors
Deferred income
Tangible assets: (decuct) Non deductible debts (connected to exempt participation §60 BewG)
Tangible assets: (deduct) Non deductible debts (connected to exempt IP §60 BewG)
(deduct) Non deductible debts following double tax treaties
TOTAL LIABILITIES