In establishing the account pertaining to the capital and the reserves, the banking firm and the auditor must ascertain that the account includes provisions for the following items:
(a) Depreciation of the assets and provisions for bad and doubtful debts, which must be calculated at least once in every financial year.
(b) Loss resulting from its operations and cumulated losses, including cumulated depreciation and the bad debts which have not yet been written off.
(c) Preliminary expenses consisting of expenditure pertaining to the organization, expansion, or purchase of the banking firm or the commercial styles, including commission on capital subscription.
(d) Any other items to be determined by the Agency by virtue of a regulation.