The transformation decision shall be taken based on the report of the company auditor.
The report shall attest that the company net assets are at least equal to the statedcapital.
The transformation shall be submitted, where applicable, to the approval of the meeting of
bondholders.
The transformation decision shall be published under the conditions set forth for the amendments
of the articles of association inarticles263and265 above.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 187
Section 691 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014