
Clarifications from the National Accounting Council Regarding Holding Company Profits
The National Accounting Council, affiliated with the Ministry of Finance, issued a new opinion that puts an end to the differences in accounting practices related to holding companies, following inquiries about the correct way to record the revenues generated by these companies from investing their funds or from owning shares in other companies. The decision may seem technical at first glance, but its content is simple, as it does not involve imposing new taxes or changing the value of profits, but rather specifies where these revenues should appear within the financial statements, so that all companies adopt the same rules when preparing their accounts, which enhances transparency and makes reading their financial results clearer. In its opinion No. 01/2026...














