Shall face a criminal charge, directors, chief executive officer, general manager, deputy general
manager, president of a simplified public limited company, general director or deputy general
director who has,knowingly, carried out a capital reduction:
1) without respecting the equality of shareholders;
2) without submitting the capital reduction project to auditors forty-five (45) days before the
general meeting was convened to decide thereon.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 258
Section 896 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014