The meeting may reduce the value of contributions inkind or special benefits only by unanimity
of the subscribers and with the express consent of the contributor or the beneficiary.
The consent of the contributor or the beneficiary shall be stated in the minutes when the value
attributed to the assets contributed or to the special benefits granted is different from the one
determined by the contributions auditor. Shareholders and directors or the managing director, as
the case may be, shall be jointly liable to third parties for five years,for the value attributed to
contributions and/or to special benefits.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 121
Section 409 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014