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

Article 15-3 Notations Concerning Lease Transactions

The provisions of Article 8-6 of the Financial Statement, etc. Regulations, apply mutatis mutandis concerning lease transactions. In the situation, the "said company" of the same Article shall be read the "said consolidated company", the "said business year" shall be read the "said consolidated business year" and the "balance sheet" shall be read "consolidated balance sheet."