The disclosure document may refer to any other disclosure document approvedby the authorities
referred to in article 90 hereafterless than one (1) year from the date when the said approved
document was drawn for securities of the same category and contains the latest approved annual
financial statements of the issuer and all the information required under articles87 and 88 above.
The approved disclosure document shall then be completed by an operation memorandum which
shall include:
1) information onthe securities being offered;
2) any accounting data published sincethe initial approval;
3) data on new significant events likely to have an impact on the appraisal of the securities
being offered;
4) where applicable, a table of correspondence to enable investors to easily identify specific
data.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 32
Section 89 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014