Annual summary financial statements and the management report of public limited companies,
simplified public limited companies, and, where applicable, private limited companies, shall be
sent to auditors at least forty-five (45) days before the date of the ordinary general meeting.
P. 47 of 267
These documents shall be presented to the general meetingof the company approving the
summary financial statements, whichmust be held within six (6) months from the end of the
fiscalyear.
Unofficial translation
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In force from 8 September 2026
Source page 46
Section 140 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014