Article 54 For the purpose of applying the provision of Article 113, paragraph (1) of the Current Act to any amount of the incorporation expenditures prescribed in Article 85, paragraph (1) of the Former Act or the business expenditures for the initial five years pertaining to an Insurance Company Licensed under the Former Act that has not been amortized by the time when this Act enters into force, such amount shall be deemed to have been credited to assets on the balance sheet pursuant to the provision of Article 113, paragraph (1) of the Current Act.