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

Article 47. Entry of Asset and Liability Items of Separately Entered Businesses In those situations where, from among the businesses conducted by consolidated subsidiaries, there are cases of separately noted business, when it is recognized that it is not suitable to make an entry concerning assets or liabilities in relation to the said separately entered business in line with classifications of the items provided for in Article 23, Paragraph 1, Article 26, Paragraph 1, and Article 30 Paragraph 1, Article 37, Paragraph 1, and Article 38, Paragraph 1, regardless of those provisions, entries can be made in accord with the provisions, entries can be made in accord with the provisions set out in the laws, regulations working rules applicable concerning financial statements of corporations conducting such separately noted businesses.

2. In the case of the previous Paragraph, the standards of entering the assett and liability items, together or in separate divisions, shall be as set out in these regulations.