REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Article 28. Indications of divisions of intangible fixed assets Assets which come under intangible fixed assets must be entered as a subject to which is attached a name showing the said asset, in accord with the division of items listed hereunder:

i. Goodwill

ii. Patents

iii. Leasehold rights (Including leases)

iv. Trademark

v. Utility model rights

vi. Design rights

vii. Mining rights

viii. Fishing rights (including rights of entry)

ix. Others

2. The provisions of Article 17, Paragraph 2 apply mutatis mutandis to the situations of the previous paragraph.