C-26, r. 8 - Regulation respecting the annual reports of professional orders

Section 25 Disposition versions

2017-06-01

25. In an additional note or in an appendix to the financial statements, the charges associated with each of the activities referred to in paragraphs 1 to 16 of section 24 are apportioned among the following categories:

(1)  the charges directly attributable to an activity and which are easily determinable;

(2)  the share of the general administration costs that include all the charges that are not considered to be the direct costs of an activity.

The information on the method used to apportion the general administration costs to each of the activities are presented in an additional note accompanying the financial statements.

O.C. 981-2007, s. 25; O.C. 448-2017, s. 2.

2012-09-01

25. The expenses associated with each of the activities listed in section 24 must be apportioned between the following categories, if applicable:

(1)  direct costs that include all the costs directly attributable to an activity and which are easily determinable; and

(2)  share of general administration costs that include all the expenses that are not considered to be direct costs of an activity.

O.C. 981-2007, s. 25.