The transformation of the company shall not entail the closing of accounts where it occurs in
the course of the fiscal year, unless otherwise decided by the members.
The summary financial statements of the fiscal year during which the transformation took place
shall be adopted and approved according to the rules governing the new legal form of the
company. The same shall apply to the distribution of profits.
Official translation
Spot-checked
In force from 17 April 1997
Source page 48