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

Article 68. Divisions of Profits and Expenses of Separately Entered Businesses In those situations where the main business of the corporate group is a business listed in the separate entries of the Financial Statement, etc. Regulations (hereinafter "separately noted business") when it is recognized that it is not suitable to enter those profits and expenses based on the classifications of Article 49, regardless of those provisions, it is permissible to make entries in classifications as set out in the laws, regulations or ordinances (meaning the laws, regulations or working rules provided for in Article 2 of the Financial Statements, etc Regulations. Hereinafter the same) which are applied concerning the financial statements of the companies conducting such separately noted businesses. In such situations, a note must be made of the laws, regulations or ordinances upon which it was based.