The manager, the board of directors or the general director, as the case may be, shall prepare a management report in which she shall describe the company position during the ending fiscal year, its foreseeable trend, important events that occurred between the closing date of the fiscal year and the date on which the report was established and, in particular, an outlook on the company future performance, changes in net cash position and financing planning.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 44
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
How Lex Cameroon marks its texts →
Section 138 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014