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

Article 33 From among the assets of Paragraph 1, Item xii of the previous Article, immovable property investments (meaning land, buildings and other immovable property held for the purpose of investment) deposits maturing within one year or other assets, and the monetary amount for which exceed 1% of total assets, an entry must be made bearing the name of the said asset.