At the close of each fiscal year, the manager or the board of directors or the general director, as the case may be, shall prepare and adopt summary financial statements in accordance with the provisions of the uniform Act on the organization and harmonization of corporate accounting.
Approval of annual summary financial statements
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 44
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 137 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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