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

Section 4. Other Surpluses or Deficits

Article 65. Method of Classification of Other Surpluses or Deficits Surpluses or deficits which fall under other surpluses or deficits must be noted with a heading with a name showing the said surplus or deficit according to the classifications in the following headings.

i. Other capital surpluses (meaning capital surpluses other than legal capital reserves and reserves established by law which correspond to legal capital reserves which have been laid aside by the resolution of the general shareholders meeting).

ii. Voluntary reserves

iii. Unappropriated retained earnings or undisposed deficit.

Article 65-2 Concerning the surplus falling under the other capital surpluses of Item i of the previous Article, a heading must be written with the name showing the originating source of the said surplus.