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

Article 30. Indications of Investments and Other Assets Sections The assets belonging to the investments and other assets sections, 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 asset falling under such said itemsare small in monetary amount and where it is deemed suitable to show them lumped together with assets falling under other items, the entry can be made together with an item having a suitable name.

i. Investment securities.

ii. Long term lendings.

iii. Long term prepaid expenses

iv. Others.

2. Notes must be made separately of the amounts of shares and bonds of nonconsolidated subsidiaries and affiliates, other securities issued by nonconsolidated subsidiaries and affiliates (meaning from among securities, those other than shares or bonds) and investments in capital in nonconsolidated subsidiaries and affiliates.

3. The provisions of Article 23, Paragraph 2 apply mutatis mutandis to the cases of the Paragraph 1.

4. The provisions of Article 23, Paragraph 3 apply mutatis mutandis concerning the assets of Paragraph 1, Item 4.