Article 430 — Amortization and Allowances

1/ Provisions for amortization shall be made each year so that the item to be amortized be written off at the end of its period of use; where, during the period of amortization, the rate proves insufficient, such rate shall be increased so that the amortization corresponds to the depreciation. 2/ Provisions shall be made for amortization and allowances for depreciation of assets at the end of each financial year, even where there are no profits. 3/ The costs of capital issue and increases shall be amortized not later than on the expiry of the fifth financial year following that during which such issue or increase was made.