Dividends payment procedures areset by allmembers or, failing that, by the board of directors,
the generaldirectoror the managers, as the case may be.
In any case, the payment of dividendsshall take place within a maximum period of nine (9)
months following the end of thefiscalyear. Thisdeadline may be extended by the competent
court.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 48
Section 146 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014