Commercial companiesare required to file the summary financial statements, namely the balance
sheet, the income statement, the table of sources and uses of funds, and an annexed statement of
the past fiscal year with the register of commerce and securities in the State partyof the
headquarters within one month of their approval by the competent body.
In the event approval of these documents is refused, a copy of the decision of thecompetent body
shall be filed within the same period.
Suchfinancial statements may be filed electronicallywiththe clerk officeof the competent court or
the competent body in the State party.
At the request of any interested party, the competent court may, ruling expeditiously, enjoin,
under fine, the management of any commercial company to file the documents listed in the first
paragraphprovided thatthe petitioner’s amicable request to the company has remained
unansweredfor thirty (30) days.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 80
Section 269 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014