Part 6 — Management and Administration Division 1 Membership
130 Amount of commissions to be stated in balance sheet
respect of any shares or debentures or allowed any sums by way of
discount in respect of any debentures, the total amount so paid or
allowed, or so much thereof as has not been written off, shall be
stated in every balance sheet of the company until the whole
amount thereof has been written off.
RSA 1980 cC-20 s130