Expenditure Nature Group (GND 5) aimed at the acquisition of real estate or capital goods already in use; the acquisition of securities representing the capital of companies or entities of any kind already established, when the operation does not result in an increase in capital; and the creation or increase of capital of companies, in addition to other expenses classifiable in this group.

• General Concept: Expenditure Nature Group (GND).
• Part of: Capital Expenditure.