Shall face a criminal charge, company managementthat, knowingly,at the time the company
equity fallsbelow half of the statedcapital due to losses recorded in the summary financial
statements:
1) failed to call, within four months following the approval of the summary financial statements
that reflect the losses, the extraordinary general meeting to decide, ifappropriate, the
dissolution of thecompany;
2) failed torecordthe early dissolution of the company atthe registry of commerce and securities
and publish it in a newspaper authorized to publish legal notices.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 260
Section 901 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014