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

Article 37 (Indication of Divisions of Deferred Charges) Assets which come under deferred charges must be noted as a subject to which is attached a name showing the said asset, in accord with the division of items listed hereunder:

i. Organization expenses.

ii. Initial costs

iii. Stock issue expenses

iv. Bond issue expenses

v. Unamortized bond discount

vi. Development expenses.

vii. Experimental research expenses.

viii. Interest during construction.

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