TERMINOLOGY, FORMS & METHODS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS. COPYRIGHT RODERICK SEEMAN

Article 16. Methods of Making Notes Notes which should be made, based on the provisions of these regulations must be made following the notes of matters provided for in Article 13 and Article 14. Provided, however, for each of the situations set out below, such shall not apply.

i. Concerning matters which are related to the matters of Article 13, where made in notes together with those.

ii. Concerning those matters recognized as suitable as entries as footnotes (meaning that those matters related to the note which are to be in the consolidated financial statements or at the end of income statements), where the said entry has been made.

2. In those situations where a note has been entered which is in relation to specified items based on the provision of these regulations, the relationship to the said note must be made clear, based on such methods as making a numbered note mark next to the item.