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General Provisions 1. Purpose 2. Scope of Application 3. Definitions 4. Grouping and Classification of Accounts for Financial Statement Presentation II. Balance sheet 5. Preparation of Balance Sheet 6. Grouping and Classification of Assets 7. Cash and Due from Banks 8. Trading Securities 9. Investment Securities 10. Reclassification of Securities 11. Loans Receivable 12. Fixed assets 13. Other Assets 14. Classification of Liabilities 15. Deposits 16. Borrowings 17. Bonds Payable 18. Other Liabilities III. Income Statement 19. Revenue Recognition 20. Preparation of Income Statement 21. Operating Revenues 22. Operating Expenses 23. Non-Operating Revenues and Expenses 24. Extraordinary Gains and Losses IV. Measurement of Assets and Liabilities 25. Valuation of Trading Securities 26. Valuation of Investment Securities 27. Establishment of Allowance for Bad Debts 28. Provision for Losses on Guarantees and Acceptances 29. Accounting for Restructuring of Receivables 30. Translation of Assets and Liabilities Denominated in Foreign Currencies 31. Translation of Foreign Currency Financial Statements of Overseas Branches V. Notes to Financial Statements 32. Notes to Financial Statements 33. Other Implementation Details 34. Accounting for Foreign Exchange Addenda Enacted on December 10, 1998 Amended on December 8, 1999 Amended on October 1, 2001 Amended on December 20, 2001 CHAPTER I GENERAL PROVISIONS 1. Purpose In accordance with Article 90 of the Financial Accounting standards for Business Enterprises (hereinafter referred to as "the FAS"), this Standard prescribes the standards for financial accounting and reporting by firms in the banking industry. This Standard provides guidance on the matters for which there are no relevant provisions in the FAS or which need different accounting treatment because of the industrial peculiarities in banking. 2. Scope of Application N