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General Provisions 1. Purpose 2. Scope of Application 3. Definitions of Terms 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. Loans 10. Other Current Assets 11. Investment Securities 12. Reclassification of Securities 13. Investment Assets 14. Tangible Assets 15. Other Fixed Assets 16. Classification of Liabilities 17. Current Liabilities 18. Long-Term 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 V. Notes to Financial Statements 28. Notes to Financial Statements 29. Other Implementation Details Addenda Enacted on March 24, 1999 Amended on December 8, 1999 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 accounting and reporting by business enterprises operating in the securities investment trust business. 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 of the securities investment trust business. 2. Scope of Application Management companies engaging in the securities investment trust business are required to apply this Standard when preparing general purpose financial statements related to their own accounts. (2-1) Securities investment trust business refers to the business prescribed in Article 2 paragraph (1) of the Securities Investment Trust Business Act (hereinafter referred to as "the Act"). rO