Article 40-15Documents to Be Retained Concerning Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments

一Where a Resident calculates the net assets to be attributed to a foreign office or similar establishment for that year (meaning the net assets to be attributed to a foreign office or similar establishment prescribed in Article 221-4, paragraph (1) of the Order; the same applies in item (iii)) using the method prescribed in Article 221-4, paragraph (3), item (ii) of the Order or the method listed in Article 221-4, paragraph (6), item (ii) of the Order, a document stating matters pertaining to the selection of the comparable individual prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order pertaining to that Resident, and documents forming the basis for the amounts of that comparable individual listed in Article 221-4, paragraph (3), item (ii), (a) and (b) of the Order or the amounts listed in Article 221-4, paragraph (6), item (ii), (a) and (b) of the Order;

二A document stating matters that clarify the basis for calculating the risk-weighted asset amount prescribed in Article 221-4, paragraph (4) of the Order for that year;

三In addition to those listed in the preceding two items, a document stating matters forming the basis for calculating the net assets to be attributed to a foreign office or similar establishment.