Any public limited company may be transformed into a company of another form where, at the
time of its transformation, it has been in existence for two (2) years at least, and if its first two (2)
fiscal year balance sheets have been established and approved by shareholders.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 187
Section 690 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014