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

Article 44. (Indications Concerning Foreign Currency Denominated Assets) For cash on hand and in banks, notes receivable trade, securities, capital investments in other companies and other assets which are denominated in foreign currencies there must be a note to that effect and the money amount based on the foreign currency. However, concerning matters not involving important amounts, this restriction does not apply.