the statement of operating income and expense, excluding taxes on income, extraordinary items and those relating to other periods
regroupement des charges et des produits par nature ne comprenant pas l'impot sur le bénéfice,les charges et produits exceptionnels ou ne concernant pas la période
...the keeping of accounts shall conclude with the presentation each year of: - a description of the general characteristics of the holding, and in particular of the factors of production employed, - a detailed balance sheet (assets and liabilities) and a detailed trading account (expenditure and income),
