Option to convert to a December 31 year-end

Last year, my client was using the alternative method. This year, he wants to convert to a December 31 fiscal year-end. Is it necessary to keep the information pertaining to the reserve in the first BUSINESS group?

If, this year, you choose to convert to a December 31 year-end, you must enter the amounts of the keywords BUS-RESERVE and Addit-Income from the first Business group (1st statement) into the second Business group (2nd statement), then remove these amounts from the first statement.