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

Article 64. Notes on the covering of deficits with reserves In those situations where within 2 years prior to the day the initiation of the said business year a deficit has been covered by the legal capital reserve, legal earned surplus or the legal reserves of the second Paragraph of the previous Article, notes must be made of the name of the said reserve, the amount appropriated to cover the deficit and the year and the month when the deficit was covered (the year and month when there was approval by the general shareholders meeting concerning the said disposition).