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

Article 46-2. Notations of Capital of Designated Corporations

In those situations where the corporation filing the consolidated financial statement is a designated corporation, when it is recognized that it is not suitable to enter the capital thereof based on the provisions of Article 42, regardless of those provisions, it is permissible to make entries in classifications as set out in the laws, regulations or working rules which are applied concerning the financial statements of the companies conducting such designated corporations . In such situations, a note must be made of the laws, regulations or ordinances upon which it was based.