SECTION 853

Companies not listed on the stock exchange, half of whose shares are held by one or more listed companies having: 1°) a balance-sheet above two hundred million (200 000 000) CFA francs; or 2°) a share portfolio with an inventory value or stock exchange value exceeding eighty million (80 000 000) CFA francs, shall, within a period of forty-five days following the approval of the summary financial statements by the meeting of shareholders, publish in a newspaper empowered to publish legal notices the documents, approved summary financial statements containing the attestation of the auditors, and the decision to allocate the income.