If the dissolution is ruled out, the company is required, within two (2) years following the closing date of the year of the fiscal deficit, to replenish its equity until it reaches at least half of the stated capital.
Failing this, it shall reduce its capital to an amount, at least equal to that of losses that could not be allocated to reserves, provided that such reduction of capital does not have the effect of reducing the capital to an amount lower than the legal capital.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 106
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 372 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