In case of release of shares by offset against claims, such claims shall be the object
of a statement of accounts drafted, as the case may be, by the board of directors or by the general
director and certified accurate by the auditor.
Notarial statement of subscription and payment
Unofficial translation
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In force from 8 September 2026
Source page 167
Section 611 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014