It has all the characteristics of a secure contract

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COPPER ROYER, “Sociétés Anonymes”, 3rd ed. vol. 1, no. 265, when dealing with the credits that can and should appear in the balance sheet, divides debtors into three classes: good, doubtful, and bad. Good debtors, he says, are those who, according to all probability, will pay in full what they owe on the day on which the credit that the company has against them becomes due.

Now, the contract in question is due soon and entered into sms gateway brunei heet of the fiscal year in which it was made and contribute to the distribution of profits. It would not be difficult to list several authorities, which would contribute to unnecessarily lengthening this study. Just listen to a classic on the subject (FOLLIET, “Le bilan dans les sociétés anonymes”, 3rd ed., page 230):

“Only realized profits can be distributed: this is quite natural, because a future, eventual profit would only be able to form a fictitious dividend. But what should be understood by realized profits, by acquired profits? Must it be admitted, as Daloz does, that: “if the asset has not been received (“ encaissé ”), if there are collections to be made, a distribution of dividends cannot take place”?