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

Article 23 (Indications of Divisions of Tangible Fixed Assets) Assets which come under tangible fixed assets must be noted by a subject to which is attached a name showing the said asset, in accord with the division of items listed hereunder.

i. Buildings (including fixtures. Hereinafter the same).

ii. Structures

iii. Machinery and equipment (including attachments. Hereinafter the same)

iv. Vessels (Including marine transport devices. Hereinafter the same)

v. Vehicles and other land transport devices.

vi. Tools, furniture and fixtures.

vii. Land

viii. Construction in progress

ix. Others

2. The provisions of Article 17, Paragraph 2 apply mutatis mutandis in cases of the previous paragraph.