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

Article 50 From among the liabilities of Paragraph 1, Item x of the previous Paragraph, short term liabilities such as short term borrowings from shareholders, executives or employees or other liabilities, and which exceed in money value 1% of the total of liabilities and capital must be entered with a heading bearing a name showing the said liability.