English Translation

- 7 - Depreciation ( from construction costs) and the calculation of land values Kamenicka l and Kostelni (see text No 22). 17 Zu c) The interim loan interest of K 50.283.80 the debenture and registration fee of "55,000.--- and the cost of raising money of n -*009* the K 182.883.80 n n n d n n ad the mortgage of the Bohemian Savings Bank in the amount of K l.480.000.-, which was taken up for the financing of the construction project, was falsely entered in the sub-account land. The first two amounts are to be transferred to the sub-account "non-construction costs". The cost of money procurement must be specifically recorded and reported. 18 Zu d) These are demolition costs for the villa K 11,750.- and ground excavation costs of the plot on the pavement Nieveau # 99,000 K 110,750. - The costs of construction were wrongly recorded as construction costs. They represent land costs and are to be transferred to the sub-account "ground and land". 19 Zu e) Depreciation of the new building NC 365 was wrongly carried out above the amortization fund (see text no.8) The booking has to be cancelled. 20 Zu f) In the books, the intermediate credit accrued up to the date of the purchase date was booked interest on a fee. However, these interest must be activated via construction costs. They result as follows: