The contributions auditor shall draft, under his professional responsibility, a report describing each of the contributions and/or special benefits, stating its value, stating the valuation method he
used and the reasons therefor/for such choice, certify that the value of contributions and/or
special benefits corresponds at least at the nominal value of shares to be issued.
Where it is impossible to establish the value of special benefits, the contributions auditor shall weigh in their consistency and impact on the situation of shareholders.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 114
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 401 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