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 inthe newspaper authorized to
publish legal notices, theapproved summary financial statements and along with the
certificate of the auditors as well as the decision,the decision ofallocation of income.
P. 243 of 267
BOOK4-2 SIMPLIFIED PUBLIC LIMITED COMPANIES (SAS)
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 242
Section 853 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014