(1) The following may not be shown under assets on the balance sheet:
1. expenditures incurred for the formation of an enterprise,
2. expenditures incurred in procuring equity capital and
3. expenditures incurred in concluding insurance policies.
(2) Intangible assets forming part of the fixed assets that have been created by the enterprise itself may be posted as assets on the balance sheet. The following may not be reported: trademarks, mastheads, publishing titles, customer lists, in each case created by the enterprise itself, or comparable intangible assets forming part of the fixed assets.