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

ARTICLE 8-7. NOTATION OF MARKET PRICE OF SECURITIES

1. Concerning the rational calculation of the market price of securities (Including amounts proportionate to market price. Hereinafter the same) notes must be made of the amount noted in the balance sheet as of the balance sheet date, the market price, the difference between the balance sheet amount and market price and the basis for the calculation of that difference.

2. The notations of the previous paragraph shall be divided into for those falling under current assets and those falling under fixed assets, notations shall be made for each of the types of securities (stocks, bonds, etc), and for the securities of affiliated companies, the monetary amounts for each must be noted.

3. Where trading in securities occurs together with derivative transactions, the notatations of Paragraph 1 can be made together with the notations of Article 8-8.