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

Article 43. The Company's Own Shares Indications The company's own shares must be entered at the tail end of the capital section of the consolidated balance sheet as a deduction item from capital.

2. The provisions of the previous paragraph apply mutatis mutandis concerning the shares of the company filing the consolidated financial statements held by consolidated subsidiaries.