This is the balance of the operating account for sole proprietorships. It contains two indissociable elements: remuneration for the work performed by the owner and, where applicable, the members of his family, and his profit as an entrepreneur.
<div xmlns="http://www.w3.org/1999/xhtml"><p>This is the balance of the operating account for sole proprietorships. It contains two indissociable elements: remuneration for the work performed by the owner and, where applicable, the members of his family, and his profit as an entrepreneur.</p></div>