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
Transcription: Spot-checked
In force from 05-05-2014
Source page 234
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 850 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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