Section 23: Classification of corporation operating surplus.

(1) The Corporation's surpluses shall be classified as a Federal Treasury Revenue.
(2) Where a corporation's result is a deficit, the deficit shall be classified as the corporation's loss for the fiscal year.
(3) Each corporation shall, not later than three months after the end of its financial year, cause to be prepared and published its audited financial reports in accordance with such rules as may be prescribed from time to time.