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

Subchapter 7. Nonoperating Income and Expenses

Article 57. Methods of Indication of Nonoperating Income Income belonging to nonoperating income must be entered with an item name showing the said income in accord with the division of items of interest received (excluding interest on securities) and discounts received, interest on securities, dividends received, profits on sakes of securities, and other items. Provided however, from among those income items, concerning those amounting to less than 10% of total nonoperating income, and that are deemed suitable for combining with others, it is permissible to make entries with item names showing the said combinations of income.