The conversion of the cooperative shall not result in the closing of accounts where it occurs during the financial year, unless the members decide otherwise.
The summary financial statements of the fiscal year during which the conversion occurred shall be closed and approved in accordance with the rules governing the new legal form of the cooperative.
Unofficial translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 47
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 170 of the Acte uniforme relatif au droit des sociétés coopératives/akn/ohada/act/loi/2010-12-15/auscoop-2010
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