The resolution to transform the company shall be taken upon a report of the auditor of the
company.
The report shall attest that the company’s net assets are at least equal to its registered capital.
The transformation shall, where necessary, be submitted for approval by the meeting of
debenture holders.
The transformation resolution shall be subject to publicity, under the conditions laid down in
Articles 263 and 265 of this Uniform Act for the amendment of the Articles of Association.
Official translation
Spot-checked
In force from 17 April 1997
Source page 154