The following shall be annexed to the prospectus referred to in Article 842 of this Uniform Act:
1°) a copy of the last balance-sheet approved by the general meeting of shareholders, certified
by the statutory representative of the company ;
2°) where the balance-sheet was closed on a date more than ten months before the start of issue,
a statement of the company’s assets and liabilities dating not more than ten months, drawn
up under the responsibility of the board of directors or managers, as the case may be;
3°) information on the progress of the company’s business since the beginning of the current
fiscal year and, where appropriate, on the preceding fiscal year where the ordinary general
assembly required to adjudicate on the summary financial statements has not yet held.
Where no balance-sheet has yet been drawn up, the prospectus shall so state.
The annexures provided for in paragraphs (1) and (2) of this article may be replaced, depending
on the case, by the reference to the publication in newspapers empowered to publish legal notices
of the last balance-sheet or the interim financial statement of the balance-sheet drawn up on a
date not more than ten months prior to the date of issue, where the balance-sheet or statement
has already been published.
Official translation
Spot-checked
In force from 17 April 1997
Source page 183