SECTION 853

Companies that are not listed on the stock exchange whose half of their securities are owned by one or several listed companies that have: 1) a balance sheet of more than two hundred million (200,000,000) of CFA Francs, 2) or have an equity portfolio whose inventory value or stock exchange value exceeds eighty million (80,000,000) CFA Francs, must, within forty-five (45) days following the approval of the summary financial statements by the meeting, publish in the newspaper authorized to publish legal notices, the approved summary financial statements and along with the certificate of the auditors as well as the decision, the decision of allocation of income.