Shall face a criminal charge, company managementwho have knowingly, even in the absence of
any distribution of dividends, published or presented to shareholders or members, with a view to
conceal the real situation of the company, summary financial statements not giving, for each
fiscal year, a fairview of transactions of the fiscal year, of the financial situation and of the assets
of the company at the expiration of said period.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 256
Section 890 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014