Ifthe dissolution is ruledout, the company is required, within two (2) years following the closing
date of the year of the fiscal deficit, toreplenish its equity until itreaches at least half of the
statedcapital.
Failing this, itshall reduce its capital to an amount, at least equal to that of losses that could not
be allocated to reserves, provided that suchreduction of capital does not have the effect of
reducing the capital to an amount lower than the legal capital.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 111
Section 372 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014