Any company which makes a public offering shall, beforehand, publish in the State party of the headquarters of the issuer and, if applicable, in other States parties where the public is solicited, a document for the public information. The said document shall contain all the information that, taking into account the special nature of the issuer and the securities offered to the public or admitted to trading at a stock exchange of a State party, is necessary to enable investors to make an informed appraisal of assets, the financial situation, profits and losses, and prospects of the issuer and potential guarantors, as well as the rights attached to those securities. Such information shall be defined by the competent authority of each State party and presented in a simple and understandable form.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 29
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 86 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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