The statement of activities and income shall show the net amount of the turnover and income
from ordinary transactions before tax. Each of the items on the statement shall state the figure
relating to the matching item of the previous fiscal year and of the first half of this year.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 242
Section 850 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014