Financial Statement Act Article 7

All accounts receivable, accounts payable, expenditure encumbrances in financial statements which have not been realized within four years after the end of the fiscal year in which the statements were compiled shall be exempted from inclusion into the financial statement. However, accounts receivable or accounts payable which are required to continue to be realized pursuant to other laws or regulations shall be incorporated into the financial statement compiled for the year in which those accounts are realized under appropriate budget accounts mutatis mutandis.