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

Article 26. Indications of Tangible Fixed Asset Sections. The assets belonging to tangible fixed assets must be entered in accord with the division of the items listed below and entered with an item name indicating the said asset. Provided, however, that where the monetary amount of the asset belonging to the said item is small in amount and where it is recognized that indications together with assets belonging to other items is suitable, the entry can be made together with an item having a suitable name.

i. Buildings (including appenditures thereto) and structures.

ii. Machinery and facilities (including appenditures thereto)

iii. Transport Devices (Ships and above water transport devices, railroad rolling stock and other on ground transport devices and airplanes.)

iv. Land.

v. Construction in Progress.

v. Others

2. The provisions of Article 23, Paragraph 2 shall apply mutatis mutandis in the cases of the previous Paragraph.

3. The provisions of Article 23, Paragraph 3 shall apply mutatis mutandis concerning the assets of Paragraph 1, Item 6.