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

Article 28. Indications of Intangible Fixed Assets Sections The assets belonging to intangible fixed assets must be entered in accord with the division of items listed below and entered with an item name indicating the said asset. Provided, however, where the monetary amount of the asset belonging to the said item is small in amount, the entry can be made together with the assets belonging to item ii.

i. Goodwill

ii. Others

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

3. The provisions of Article 23, Paragraph 3 shall apply mutatis mutandis concerning the assets of Paragraph 1, Item 2.