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

Article 74. Methods of Indications of Decreases in Other Surplus or Increases in Deficits The decrease on other surplus or the increases in deficit as provided for in Article 72, Item 3, must be entered in detail with items with names showing the items listed hereunder.

i. Transfers to legal earned surplus

ii. Dividends (including the amount of monetary distributions of Article 293-5, Paragraph 1 of the Commercial Code)

iii. Directors Bonuses

iv. Paid up capital

iv. Others

2. The item "others" of item 5 of the previous paragraph must be entered with an item with a name showing the cause thereof.