The transformation of a company does not entail the closing of accounts if it occurs during the fiscal year, unless otherwise decided by the members.
The summary financial statements of the fiscal year during which the transformation occurred shall be adopted and approved according to rules governing the new legal form of the company.
The same shall apply to the distribution of profits.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 55
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 183 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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