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

Article 9. Method of Notation The notations which should be noted based on the provisions of these regulations, excluding footnotes (meaning those entered in the balance sheet or at the end of the income statement. Hereinafter the same) whose entry are deemed appropriate , must be noted following the notations made based on Article 8-2 and Article 8-3, However, for matters related to the matters noted based on the provisions of Article 8-2, it is possible to note them together.

2. In those situations where there are entries of notes related to specific items based on the provisions of these regulations, based on methods such as the notation of a number of the said item, the relationship with the said note must be made clear.