English Translation

(b) Depreciation until 30 April 1940 K 6,520.-- MSRI 27 Zu a) The depreciation carried out by the association was not sufficient. The auditor has calculated in the adjusted balance sheet of the operating inventory lo% of the acquisition cost of the old stock and l5% of the access. On the basis of these depreciation rates, depreciation shall be adjusted in the following way: Operating inventory K 1,707.30 Business inventory " 900.-- K 2,607.30 28 Corrections shall also be made in the listed examples. Interests. Burden on December 3, 1939 30 Share of the business with the Kreditanstalt der Deutschen K 200.- The association falsely identified this investment as bank assets. II. Current assets. 1. Securities Credit on December 31, 1939 a) Loss of exchange in securities K 71.865.50 FASSRSGES Burden as at April 30, 1940 b) Rebooking of exchange losses K 41.265.50 S