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

Article 63. Methods of Indication of Extraordinary Losses Losses belonging to extraordinary losses must be entered with an item with a name showing the said loss, in accord with the classification of revisions of the previous term earnings, loss on sale of fixed assets, loss by natural disaster or others. Provided, however, from among those losses, those which are 10% of less of total extraordinary losses and which deemed as suitable to be entered in a lump sum, it is permissible to make entries with item names showing the said combination of such losses.