English Translation

- 11 - 31 Zu a) On 3 December 1939, the debenture bonds included in the item securities were bookable as follows: K 360.000.- 3% compensation bond for war bond, price 60.60 K 218.160.-- Interests from 1 July to 19 November 1938 n 3,105.- - Stamp 11 -.50 K 221.265.50 In principle, it is to be objected that the calculated interest rates for the included interest note were activated. 32 According to the lower value principle, the securities at the exchange price must be valued on 31 December l939, which amounts to 41.5. Of the resulting loss in the price of K 71,865.50, an amount of n 14.580.- must be activated as a cost of raising money, since the price was 56.66 at the time of the settlement.The residual amount of " 57,285.50 must be recorded as an extraordinary expense. 33 (b) On the basis of the examiner's complaint in the course of the audit, the accountant has valued the securities in the interim balance sheet on 30 April 1940 with the exchange price on 30April 1940. The booking of the resulting price loss has to be cancelled, since the correction has to take place already on 3 December 1939 (see text no. 32). (a) Transfer from the account Other receivables K 39.109.45 AR