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(1) The asset and liability statement must list each asset of an acquisition value of more than 5,000 euros (including turnover tax).
(2) Assets must be assessed at their acquisition and production cost less scheduled depreciation. As regards property in the form of houses and real estate, no scheduled depreciation shall be allowed.
(3) Party branches below the level of Land branches may book income and expenditure in the year of receipt or payment, respectively, even if the relevant claims or liabilities arose in the preceding year. Articles 249 to 251 of the Commercial Code may be disregarded where statements of account are prepared for the party branches concerned.