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

Article 58. Methods of Indication of Nonoperating Expenses Expenses belonging to nonoperating expenses must be entered with an item showing the said expenses in accord with the division of items of interest paid and discounts given, interest on bonds, losses on sales of securities, discount on sales and other items. Provided however, from among those expense items, concerning those amounting to less than 10% of total nonoperating expenses, and that are deemed as suitable for combining with others, it is permissible to make entries with item names showing the said combinations of income.