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

Article 59. Indications of Nonoperating Income Sections Concerning Nonconsolidated Subsidiaries For earnings that arise out of transactions with nonconsolidated subsidiaries that are classifiable as nonoperating income that have a value more than 10% of total nonoperating income, a footnote must be made of the amount thereof.

2. In those situations where the total income in relation to nonconsolidated subsidiaries, other than that entered or noted based on the provisions of the previous paragraph, exceed 10% of nonoperating income, a note must be made with the substance thereof and the amount thereof.