Any company executives who, knowingly, even without any sharing of dividends, publish or
present to the shareholders or partners, with a view to hiding the true situation of the company,
summary financial statements not showing, for each fiscal year, an accurate picture of the
transactions of the year, of the financial situation and of the situation of the estate of the company
at the expiry of the said period, shall be criminally liable.
Official translation
Spot-checked
In force from 17 April 1997
Source page 194