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
Machine-parsed
In force from 8 September 2026
Source page 58
Section 183 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014