Shares issued for cash are those whose amount is paid in cash or by conversion of claims on the
company that are certain, of a fixed amount and due, those issued as a result of incorporation into
the capital of reserves, profits or issue premiums, and those whose amount is partly the resultof
an incorporation of reserves, profits or share, issue or merger premiums, part of cash payment.
The lattermust be fully paid up upon subscription.
All other shares are shares representing in-kind contribution share.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 200
Section 748 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014