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

Article 3 The financial statements which corporations which are carrying out two or more of the businesses subject to the provisions of the previous Paragraph are to file in accord with the provisions of the Law, shall be based on the provisions of the laws and regulations or working rules applied concerning the business from among those businesses which occupies the major portion of the business of the said company. However, concerning items related to the business other than the main business, or concerning items for which the said company deems that the application of the said laws and regulations or working rules are inappropriate, and for which the approval of the Minister of Finance has been received, the provisions of the laws and regulations or the working rules concerning the business other than the major business can be applied.