The articles of association may allow the payment of a first dividend to be paid to securities
insofar as the general meeting establishes the existence of distributable profits and provided that
such profits are sufficient to cover thepayments. It iscalculated as an interest on the paid-up
amount of shares.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 48
Section 145 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014