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

Article 32. Indications of Divisions of Classifications and other Assets

Assets which come under investments and other assets must be entered as a subject to which is attached a name showing the said asset, in accord with the classification of items listed hereunder:

i. Investment securities. (However, excluding the shares of affiliated companies or the corporate bonds of affiliated companies and other securities of affiliated companies (meaning from among the securities of affiliated companies, those other than the shares of affiliated companies and the bonds of affiliate companies (hereunder the same for the remained of this Paragraph.))

ii. The shares of affiliated companies

iii. The corporate bonds of affiliaated companies

iv. Other securities of affiliated companies

v. Investment in capital. However, excluding investment in affiliate capital.

vi. Investments in capital of affiliated companies.

vii. Long term loans. However, excluding long term loans to shareholders, executives, employees or related companies.

viii. Long term loans to shareholders, executives, or employees.

ix. Long term loans to affiliated companies.

x. Bankruptcy claims, reorganization claims and other claims corresponding to those.

xi. Long term prepaid expenses.

xii. Others.

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