The demergeristhe operation whereby the assets of a company are shared among several existing
companies or new ones.
A company may assign its assets through a demerger to new or existing companies.
The demerger entails the universal assignmentof the assets of the company, which disappearas a
result of the demerger, to new or existing companies.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 60
Section 190 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014