SECTION 85

Where a company whose registered office is located in one State Party launches a public issue in another State Party, one or more credit establishments in that other State Party shall guarantee the proper performance of the operation where the total amount of the offer is more than fifty million (50 000 000) CFA francs. Such a company shall, in any case, be required to have financial backing for the operation from one or more credit establishments in that other State Party. Where the total amount of the operation exceeds 50,000,000 (fifty million) CFA francs, the company shall designate, from the list of auditors in that other State Party, one or more auditors to verify the financial statements. The auditor(s) shall sign the prospectus provided in Article 86 of this Uniform Act, amended or supplemented, as the case may be, in accordance with the provisions of Article 90 of this Uniform Act.