Professional Documents
Culture Documents
DSF Ohada English Version
DSF Ohada English Version
(STANDARD MODEL)
Period from : to:
ENTERPRISE'S ACTIVITIES
Main activity at the beginning and Percentage of
overall turnover
end of the period: _____________________________________________________ _______%
Activities given up
during the period: ____________________________________________________ _______%
Amount of issued share capital at the end of the period: __________________ Francs CFA
Private Public
Allocation of share capital Cameroonian shareholding % %
( in percentage) Foreign shareholding % %
Line
Period N . Period
N-1
Depreciation /
Ref. ASSETS Gross val. Provisions Net Amt. Net Amt.
Fixed Assets(1) 01
AA Deferred charges 02
AX Pre-operating costs 03 ................ ................ ................
AY Expenses to be spread over several years 04 …………. …………. ………….
AC Debenture redemption premium 05 ................ ................ ................
AD Intangible assets 06
AE Research and development costs 07 ................ ................ ................ ................
AF Patents, license, software 08 ................ ................ ................ ................
AG Goodwill 09 ................ ................ ................ ................
AH Other intangible assets 10 ................ ................ ................ ................
AI Fixed Assets 11
AJ Land 12 ................ ................ ................ ................
AK Buildings 13 ................ ................ ................ ................
AL Installations, fittings and fixtures 14 ................ ................ ................ ................
AM Equipment 15 ................ ................ ................ ................
AN Transport equipment 16 ................ ................ ................ ................
AP Advances & payment on a/c for fixed assets on order 17 ................ ................ ................ ................
AQ Financial assets 18
AR Investments in shares 19 ................ ................ ................ ................
AS Other financial assets 20 ................ ................ ................ ................
AW (1) of which Outside Ordinary Activity (O.O.A): 21
Gross amount .............. / ....................
Net ............. / ..................... 22
AZ TOTAL FIXED ASSETS (I) 23 ................ ................ ................ ................
CURRENT ASSETS 24
BA Current assets O.O.A. 25 ..................... ..................... ..................... ....................
BB Stocks 26
BC Goods for resale (merchandise) 27 ..................... .................... ..................... .....................
BD Raw materials & consumable goods 28 ..................... ..................... ..................... .....................
BE Products and work in progress 29 ..................... ..................... ..................... .....................
BF Finished goods 30 ..................... ..................... ..................... .....................
BG Debtors and related receivables 31
BH Suppliers: advances paid 32 ..................... ..................... ..................... .....................
BI Customers 33 ..................... ..................... ..................... .....................
BJ Other debtors 34 ..................... ..................... ..................... .....................
BK TOTAL CURRENT ASSETS (II) 35
LIQUID ASSETS 36
BQ Investment in securities 37 ..................... ..................... ..................... .....................
BR Bills for collection 38 ..................... ..................... ..................... .....................
BS Bank, postal cheques, cash in hand 39 ..................... ..................... ..................... .....................
BT TOTAL LIQUID ASSETS (III) 40 ..................... ..................... ..................... .....................
BU Exchange conversion difference (IV) 41 ..................... ..................... ..................... .....................
(probable exhange loss)
BZ GRAND TOTAL (I + II + III + IV) 42 ..................... ..................... ..................... .....................
BALANCE SHEET(LIABILITIES)table 4
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
Réf. LIABILITIES Period N . Period
Line
(before appropriation) N-1
EQUITY AND LONG TERM LIABILITIES 01
CA Capital 02 ................................. .................................
TABLE 5
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
ORDINARY ACTIVITIES 01
TA Sales of merchandise 02 ..................... .....................
TB GROSS MARGIN ON MERCHANDISE .................. .................. 03
TC Sales of manufactured products 04 ................... ...................
TD Works and services sold 05 ................... ...................
TE Output stocked (or destocking) (+ or –) 06 ................... ...................
TF Output capitalised 07 ................... ...................
TG GROSS MARGIN ON RAW ................. ................. 08
MATERIALS
TH Accessory products 09 ................... ...................
TI TURNOVER (1) (TA + TC + TD + TH) ............ /............ 10
TJ (1) Of which exported ............ /............ 11
TK Operating subvention 12 ................... ...................
TL Other income 13 ................... ...................
TN VALUE ADDED ................. .................. 14
TQ GROSS ORDINARY MARGIN ................. .................. 15
TS Provisions written back 16 ................... ...................
TT Transfer of expenses 17 ................... ...................
TW Total operating revenue 18 ..................... ......................
TX PROFIT OR LOSS Profit (+) ; Loss (–) ................. .................. 19
FINANCIAL ACTIVITY 20
UA Financial revenue 21 ...................... ......................
UC Exchange gains 22 ...................... ......................
UD Provisions written back 23 ...................... ......................
UE Transfer of expenses 24 ...................... ......................
UF Total of financial revenue 25 ...................... ......................
UG FINANCIAL PROFIT OR LOSS (+ or —) ....................... …………. 26
UH Total revenue from ordinary activities 27 ...................... ......................
UI PROFIT OR LOSS FROM ORDINARY ACTIVITIES(1) ……………… ........................... 28
(+ or —)
UJ (1) Of which related taxes............ / ............ 29
OUTSIDE ORDINARY ACTIVITIES (O.O.A.) 30
UK Proceeds of sale of fixed assets 31 ...................... ......................
UL Income from O.O.A. 32 ...................... ......................
UM Write-back from O.O.A. 33 ...................... ......................
UN Transfer of expenses 34 ...................... ......................
UO Total revenue O.O.A. 35 ...................... ......................
UP PROFIT OR LOSS O.O.A. (+ or –) ........................... ........................... 36
UT TOTAL REVENUE 37 ...................... ......................
UZ NET PROFIT OR LOSS Profit (+) ; loss (–) ........................... ........................... 38
TABBLE 7A
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification name -------------------- Period ending on 31/12/ -------- Duration (in month) --------
G.C.O. ..............................
(SA) Financial expenses 01 .............................. (TT) Transfer of operating expenses ..............................
(SC) Exchange losses 02 .............................. (UA) Financial revenue ..............................
(SL) Expenses 03 .............................. (UE) Transfer of financial expenses ..............................
(SQ) Participation 04 .............................. (UC) Exchange gains ..............................
(SR) Company Income tax 05 .............................. (UL) Revenue O.O.A. 06 ..............................
(UN) Transfer of expenses O.O.A. 07 ..............................
1
() Dividends paid during the year including interim dividend
2
()Excluding the items O.O.A.
TABLE 7B
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
N N-1
Application Sources (E – ; R +)
I. INVESTMENTS AND DISINVESTMENT 01
............................ ///////////////////////// .........................
FA Capitalised expenses (increase during the year) 02
Internal Growth 03
FB Purchases/Sales of intangible fixed assets 04 ............................ ............................ ............................
External Growth 06
FD Purchases/Sales of financial fixed assets 07 ............................ ............................ ............................
FG II. CHANGES IN REQUIREMENTS OF FINANCING OPERATIONS (cf. Supra : Var. R.F.O.) 09 ........................or .......................... ...........................
V. INTERNAL FINANCING 15
FL Dividends (application) / G.S.F.C.. (source) 16 ........................... ............................ ............................
VI. FINANCING BY EQUITY 17
FM Increases due to new capital introduced 18 //////////////////////// ........................... ...........................
FIXED ASSETS
A INCREASES B DECREASES C D =A+ B – C
SITUATION AND MOVEMENTS Opening Assets brought Transfers As the result of Disposals, Transfers Closing balances
balance of in during the between revaluation during the divestments out between of fixed assets
fixed assets period accounts period of service accounts a/c(at cost)
a/c(at cost)
HEADINS
Deferred charges : total lines 2 and 3 01
Pre-operating costs and expenses spread over several years 02
Debenture redemption premium 03
INTANGIBLE ASSETS :Lines 5 to 8 04
Research and development costs 05
Patents, Licenses, Software 06
Goodwill 07
Other intangible assets 08
Tangible Fixed assets : lines 10 to15 09
Land 10
Buildings 11
Installations, Fixtures and fittings 12
Equipment 13
Transport Equipment 14
NB : Include at the bottom of this table, if significant, the amounts of tangible and intangible fixed assets in progress at the close of the year.
TABLE 10
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
DEPRECIATION
SITUATION AND MOVEMENTS A B C D=A+B-C
Lines
Opening balance of depreciation Depreciation charge for the Depreciation relating to fixed Closing balances of
A/C (Cumulative) period assets written off depreciation
account(Cumulative)
HEADINGS
DEFERRED CHARGES 01
HEADINGS ORIGINAL VALUE ACCUMULATED NET BOOK VALUE PRICE PROFIT OR LOSS
DEPRECIATION REALISED
A C =A– B ON DISPOSAL
B E=D-C
D
Reseach and development costs 01
Patents, Licenses and Software 02
Goodwill 03
Other intangible assets 04
Intangible Fixed Assets :Total lines 1 to 4 05
Land 06
Buildings 07
Installations, Fixtures and Fittings 08
Equipment 09
Transport Equipment 10
Tangible Fixed Assets : Total lines 6 to 10 11
Investment in shares 12
Other Financial Assets 13
Financial Assets: Total lines 12 to 13 14
Total: totals of lines 5, 12 and 14 15
______________
(1) By each caption of the balance sheet
TABLE 12
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
TABLE OF PROVISIONS
Lines
Opening balances PROVISIONS MADE DURING THE PROVISIONS WRITTEN BACK Closing
of Provisions PERIOD DURING THE PERIOD balances of
account Operation Financial Outside Outside Provisions
HEADINGS Operation Financial
Ordinary Ordinary account
activities activities
1. Statutory provisions 01
2. Financial provisions for risks and charges 02
3. Provisions for loss in value of Fixed & Long term assets 03
TOTAL (I) : lines 1 to 3 04
4. Provisions for loss in value of stocks 05
5. Provisions for losses in respect of third party accounts 06
6. Provisions for losses in respect of financial accounts 07
TOTAL (II) : lines 5 to 7 08
TOTAL (I) + (II) 09
TABLE 13
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on31/12/ -------- Duration (in month) --------
Land 05
Buildings 06
Installations, Fixtures and Fittings 07
Equipment 08
Transport Equipment 09
Total lines 5 to 9 10
Total lines 4 and 10 11
(1) I : Fixed asset leasing ; M : Equipment leasing; A : Other contracts (split the caption if amounts are significant)
TABLE 14
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
Loans(1) 01
Suppliers 05
Customers and related accounts 06
Personnel 07
1)
Loans granted during the period 17
Repayments received during the period 18
TABLE 15
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
DUE DATES OF LOANS AT THE END OF THE PERIOD
ANALYSIS BY DUE DATE OTHER ANALYSIS
GROSS ONE YEAR AND ABOVE ABOVE ONE YEAR ABOVE TWO AMOUNTS IN AMOUNTS TO AMOUNTS
BUT LESS TWO RELATED REPRESENTED
BORROWINGS VALUE DONT ÉCHUES YEARS FOREIGN COMPANIES
YEARS CURRENCIES BY BILLS
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration(in month) --------
1. Senior Management 08
2. Senior technicians & middle level managers 09
3. Technicians, foremen and skilled workers 10
4. Clerks, unskilled workers, manual labor and 11
apprentices
Total lines 8 to 11 12
PERMANENT 13
CASUAL 14
Total lines 5 and 12 15
TABLE 19B
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31:12/ -------- Duration (in month) --------
Unclassified
Total
TABLE 21
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
Classification of raw Quantity in unit PURCHASES DURING THE PERIOD Stock variations
materials and products chosen Made in Cameroon Products imported (in value)
Bought in Cameroon Bought outside Cameroon
Quantity Value Quantity Value Quantity Value
Unclassified
TOTAL
TABLE 22
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification name -------------------- Period ending on 31/12/ -------- Duration (in month) --------
HEADINGS Li
Bases of Assessment Rate Principal tax
ne
SITUATION OF THE COMPANY WITH RESPECT TO MINIMUM TAX.
Industrial 33
business Profits from handicraft 34 11%
income tax 35
36
Profit from Agriculture 37
Proportional tax
Total lines 32 to 38 39
TABLE 23
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
TABLE 24
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
DETERMINATION OF INCOME TAX
HEADINGS Amounts
TRANSFER OF FIXED MINIMUM TAX 01
TAX REDUCTION FROM REINVESTMENTS MADE IN THE PAST
Allowed reinvestments Basis of tax reduct. Actual basis of tax Reinvestment to be
PERIODS brought forward 50% X column 1 reduction C/F.
2 x col. 2 – col. 3
n-3 and past 02
n-2 03
n-1 04
TOTAL 05
x (tax rate)
06
TAX REDUCTION FROM REINVESTMENT OF THE PERIOD
Reinvestments of the period allowed 07
Basis of tax reduction (50% x line 7) 08
X (tax rate)
Actual basis of the tax reduction 09
Reinvestments to be C/F.2 x (line 8 – line 9) 10
HEADINGS
Proportional tax on income from securities not taxed at source 15%
11 +
Graduated surtax due by companies or other corporate bodies for undisclosed remuneration paid 60%
12 +
Capital not taxed at source 13 25%
Month Lines Advance tax on Advance company tax on Enterprise's Other TOTAL
CRTV
purchases at 1% revenue (1,1% of TO) contribution deductions
6=1+2+3+4+5
Principal ACT 5
1 4
2 3
January 01
February 02
March (or 1st quarter) 03
April 04
May 05
June (or 2nd quarter) 06
July 07
August 08
September (or 3rd quarter ) 09
October 10
November 11
December (or 4th quarter ) 12
Totals lines 1 à 12 13
TABLE 26
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
VALUE ADDED TAX AND EXCISE DUTY
COMPUTATION OF EXCISE DUTY
Nature of product Gross taxable basis Deduction Net taxable basis Rate Amount of duty
1 2 Rate 3 A mount 4 = (2x3) 5 = (2 – 4) 6 7 = (5x6)
01
02
03
04
05 TOTAL
Lines
HEADINGS Group Non Group
N° of Cameroon Abroad Total Cameroon Abroad Total
nomenclature 10=6+7+8+9
1 Other Other Other 5=1+2+3+4 6 Other Other OHADA Other
OHADA states
States 8 9
2 4
3 7
601 Purchases of merchandise 01
602 Purchases of raw materials and related supplies 02
604 Stocked purchases of materials and consumable materials 03
605 Other purchases 04
608 Purchases of packing materials 05
Total lines 1 to 5 06
Account 61 : Transport
Accounts
Lines
Lines
Classification Cameroon
HEADINGS Number Abroad Total
1 Other Other Outside 5=1+2+3+4
OHADA
2 States 4
3
621 01
Sub contractors' charges
622 02
Rents and rental charges
623 Rents on lease and related contracts 03
624 04
Repairs and maintenance costs
625 05
Insurance premiums
626 06
Studies, research and documentation
627 07
Publicity, publication, public relations
628 08
Telecommunication costs
09
Total lines 1 to 8
dues
635 Contributions 14
637 Remuneration of external personnel 15
638 16
Other external expenses
Total lines 10 to 16 17
TABLE 30
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
lines
Paid in the State Paid to International TOTAL
organisations Paid abroad
HEADINGS
1 2 3 4=1+2+3
Classification
Lines
2 3 4
651 Bad debts 29
652 Contribution to results of joint operations 30
653 Cancelled contributions to results of partially executed long 31
term contracts
654 Book value of fixed assets sold on recurrent basis 32
658 Sundry charges 33
659 Other operating provisions 34
Total lines 29 to 34 35
Total remunerations
TABLE 32
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
TABLE OF PERSONNEL EXPENSES : Account 66
Classification INCURRED IN CAMEROON INCURRED TOTAL
Other CEMAC States Other OHADA States None OHADA states ABROAD
Cameroonians TOTAL 7=5+6
1 2 3 4 5=1+2+3+4 6
Ppermanent Staff
Senior Management 01
Senior Technicians and middle level management 02
Technicians, Foremen and skilled workers 03
Clerks, Unskilled workers ,Manual Labour and apprentices 04
Casual staff 05
Total lines 1 to 5 06
Transport and Housing allowance 07
Other social benefits 08
Wages and Social allowances: Total lines 6 to 8 09
NSIF Contributions 10
Other Social Contributions 11
Food 12
FRINGE Water, electricity, gas 13
BENEFITS IN Housing 14
KIND Vehicle 15
Domestic servant 16
Other taxable benefits in kind 17
TOTAL BENEFITS IN KIND: lines 12 to 16 18
Uniforms, medicines 19
OTHER Leave transport allowance 20
BENEFITS IN Medical and Sundry services 21
KIND NOT Unclassified Sundry 22
TAXABLE
TOTAL OF OTHER BENEFITS: LINES 18 TO 22 23
TOTAL lines 9, 10, 11, 17 and 23 24
Transfer of remuneration of external staff 25
Total lines 24 and 25 26
MEMORANDUM OF SUMS RECEIVED BY STAFF
Total line 9 carried down 27
Lump sum or proportional business travelling allowances 28
Lump sum entertainment allowances 29
Other sums received shown elsewhere in the return 30
SUMS RECEIVED BY STAFF : Total lines 27 to 30 31
TABLE 33
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
Lines
HEADINGS Paid in Paid to Paid Abroad TOTAL
International
Cameroon Organisations
1 3 4=1+2+3
2
671
Interest on loans 01
672 Interest on lease rentals and related contracts 02
673
Discounts granted 03
674
Other interests 04
675
Discount of commercial papers. 05
676
Exchange losses 06
677 Losses on disposal of trade investments 07
678
Losses on financial risks 08
679
Financial charges provided for 09
Total lines 1 to 9 10
Account 70 : Sales
Lines
Headings Group Outside group
Classification N° Cameroon Cameroon
Abroad Total Abroad Total Grand
1 Other Other None OHADA 5=1+2+3+4 6 Other Other None 10=6+7+8+9
OHADA OHADA
States 4 states
9 11=5+10
7 8
2 3
701 Sales of goods 01
702 Sales of finished goods 02
703 Sales of intermediary goods 03
704 Sales of residual goods 04
Total lines 1 to 4 05
705 Invoiced jobs 06
706 Services sold 07
Total lines 6 to 7 08
707 Accessory products 09
Total lines 5, 8 and 9 10
TABLE 35
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12/ -------- Duration (in month) --------
Total lines 10 to 13 14
contracts
754 Revenue from re-occurring disposal of fixed assets 17
758 18
Sundry revenue
759 19
Operating provisions written back
Total lines 15 to 19 20
TABLE 36
Name of the enterprise ---------------------------------------------------------------------------------
Address ---------------------------------------------------------------------------------
Identification number -------------------- Period ending on 31/12: -------- Duration (in month) --------
Lines
Classific Cameroon Abroad Total
ation N° Other Other None
Headings OHADA 5=1+2+3+4
CEMAC OHADA
1 States
States
States 4
2 3
771 Interest on loans granted 01
772 Income from long term investments 02
773 Discounts obtained 03
774 Income from trade investments 04
776 Gains on exchange 05
777 Gains on sales of trade investments 06
778 Gains on financial risks 07
779 Write back of financial charges provided for 08
1 Sundry : …………………….. 09
2 Sundry : …………………….. 10
3 Sundry: …………………….. 11
Total lines 1 to 11 12
Lines
Heading Gross Actual securities
Amount Mortgage Collateral Pledge/Other
s
Leasing Financial debts adn related debts
Convertible debentures 01
Other debentures 02
Loans and debts from financial establishments 03
Other financial debts 04
Total lines 1 to 4 05
Financial Commitments
Headings Line Commitments given
Commitments, pensions and indemnities 22
Endorsements, securities, guarantees 23
Mortgages, collateral, pledges, others 24
Bills for discount not due 25
Commercial debts surrendered 26
Factored debts due 27
Debts abandoned conditionally 28
Total lines 22 to 28 29
Agreements entered into between the company and management, shareholders or related companies
Name and surname or Title Due Rate Term Amounts Amounts repaid
granted during during the period
designation the period