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

Subchapter 2. Sales and Cost of Sales.

Article 51. Method of Indication of Sales Sales must be entered with an item named sales.

2. Sales must be divided into sales of manufactured goods, purchased goods, purchased goods for sale, semifinished goods, by-products, and work refuse, etc. together with service income such as processing fees, and entered with item names indicating the substance of each category. Provided however, that this shall not apply for any of the said items which have sales figures less than 10% of total sales.