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

Article 31. The Scope of Investments and Other Assets The assets listed hereunder shall fall under investments and other assets.

i. Shares of related companies and other securities not falling under current assets.

ii. Investments in capital

iii. Long term loans

iv. Those not falling under any of the preceding items which are long term assets not falling under current assets tangible fixed assets, intangible fixed assets, or deferred charges.