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

Article 60. Indications of Division of Nonoperating Expenses in Relation to Nonconsolidated Subsidiaries For expenses that arise out of transactions with nonconsolidated subsidiaries that are classifiable as nonoperating expenses that have a value of more than 10% of total nonoperating expenses, a footnote must be made of the amount thereof.

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