The reconversion of shares shall be carried out by a mandatory levy, up to the redeemed amount
of shares to be reconverted, from the portion of profits of one or more fiscal years accruing to
these shares after paymentforshares partially redeemed, of the first dividend or the interest to
which they may give right.
Likewise, the extraordinary general meeting may authorize shareholders, under the same
conditions, to repay the company the redeemed amount of their shares plus, if any, the first
dividend or interest granted by the articles of association during the elapsed period of the current
fiscal year and, possibly, of the previous year.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 180
Section 658 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014