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(1) Land legislation based on Article 22, sentence 1 of this Law applicable until 1 January 1994 shall no longer apply.
(2) The calculation of state funds pursuant to Article 18 (3), no. 3, and of the relative upper limit shall be based on the bestowals indicated in the statements of account pursuant to Article 24 (2), nos. 1 and 2 of this Law in the version applicable until 31 December 2002 for the fixing of the amounts for the years 2003 and 2004. This shall apply likewise to the preparation of the statements of account for 2002.
(3) Article 23a (3) shall apply to the audit of statements of account issued from the accounting year 2002. Statements of account for 2003 may be prepared on the basis of Articles 24, 26, 26a and 28 in the version applicable from 1 January 2004.
(4) If, for the first-time application of Article 28 (2) in the version applicable from 1 January 2003, the acquisition and production cost of an asset cannot be determined without excessive cost or delay, the book values of these assets as given in the statement of account for the accounting year 2002 may be stated as original acquisition and production cost and be carried forward. If the book values have been determined in accordance with the regulations of commercial law, the same shall apply to assets on which no scheduled depreciation is to be charged pursuant to Article 28 (2). Reference shall be made to this in the explanatory part.