When there was nocontributions auditor or where the retained value is different from that
proposed by the contributionsauditor, the manager andmembersshall be liable for the value
attributed to thecontributions inkind in accordance with conditions set forth in article 312 above.
However, the meetingmayreduce the value of contributions or special benefits only by unanimity
of the subscribers and with the express consent of the contributor or of the beneficiary referred to
in the minutes. Otherwise, the increase in capital shall be null.
Capital Reduction
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 110
Section 365 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014