A company isaparent company of another company when it holds more than half of the capital of
the latter.
The latter shall be the subsidiaryof the former.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 57
Section 179 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014