The report of the contributionsauditor shall be appended to the articles of association.
P. 120 of 267
When the value used is different from that proposed by the contributions auditor, shareholders
shall be jointly liable for a period of five (5) years to third parties for the value attributed to
contribution inkind.
The obligation to provide guarantee shall apply only to the value of the contributions at the time
ofthe formation,andnot to keep the said value.
General organization meeting
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 119
Section 403 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014