The annual summary financial statements and the management report shall be presented to the ordinary general meeting of the cooperative in charge of approving these documents, which must be held within six months of the close of the fiscal year.
These summary financial statements shall, where applicable, also be sent to the immediate parent institution to which the cooperative is a subsidiary within forty-five days prior to the date of the ordinary general meeting.
Unofficial translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 35
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 110 of the Acte uniforme relatif au droit des sociétés coopératives/akn/ohada/act/loi/2010-12-15/auscoop-2010
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