English Translation

-5 and do not imply any change in the current situation. To this end, it is noted that the operating estimate must be drawn up in accordance with commercial principles; it contains the estimated operating costs and operating income as well as the resulting profit or loss. The determination of the final surplus /:Departure :/ contains, after settlement of any funds of the reserves and allocations to the basic reserve of the undertaking /: from the title of the deduction payments of investment debts or the cover of the investment expenses and i.e.:/ the expected surplus / : Deletion :/ for settlement with the financial management /: the expected transfer of the surplus to the protectorate fund or cover of departure by the protectorates fund :/. The investment estimate includes the forecast annual investment needs , separate real investments and after renewals , as well as the nature of the planned needs coverage. XVIII All the provisions of the Regulation may enter into force with the exception of the provision on the accounting of expenditure and revenue for the year 1943, which may be calculated only in accordance with the scheme in force for 1943. Whereas, on the other hand, the establishment of the budget for the year 1944, which must be carried out in 1943, is already based on the nomenclature plan; whereas Reg. Vdg.Slg. No. 422/42, since it is replaced by the requested regulation, may be repealed, except for section 5, which shall continue to apply;