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

Article 19 Concerning accrued income, short term loans (including financial notes), short term claims against shareholders , executives or employees or other assets from among the assets of Article 17, Paragraph 1. Item xiii, the monetary amount for which exceeds 1% of total assets, there must be an entry made with a heading bearing the name of the said assets.