At the close of each fiscalyear, the manager or the board of directors or the generaldirector, as
the case may be, shall prepare and adopt summary financial statements in accordance with the
provisions of the uniform Acton the organization and harmonization of corporate accounting.
Approval of annual summary financial statements
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 46
Section 137 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014