When a company holds a fraction of the capital equal to or greater than ten percent (10%) of
another company, the former shall be deemed, within the meaning of thisuniform Act,to hold
equity participation in the latter.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 56
Section 176 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014