Instruction No. 28/2001 on End-of-Year Documents for Companies Listed on the BRVM

WEST AFRICAN MONETARY UNION
REGIONAL COUNCIL FOR PUBLIC SAVINGS AND FINANCIAL MARKETS

INSTRUCTION NO. 28/2001 RELATING TO THE END-OF-YEAR DOCUMENTS THAT COMPANIES WHOSE SECURITIES ARE LISTED ON THE REGIONAL STOCK EXCHANGE OF SECURITIES MUST TRANSMIT TO THE REGIONAL COUNCIL

Having regard to the Convention of 3 July 1996 establishing the Regional Council for Public Savings and Financial Markets, hereinafter referred to as the Regional Council;

Having regard to Article 25 of the Annex to the said Convention, concerning the Composition, Organisation, Operation and Powers of the Regional Council;

Having regard to the General Regulations relating to the Organisation, Operation and Supervision of the Regional Financial Market of the UMOA, adopted by Decision No. 001/97 of the Council of Ministers of 28 November 1997, particularly its Article 127;

Having regard to the deliberations of the Regional Council in its session of 27 March 2001;

THE REGIONAL COUNCIL DECIDES:

Article 1:
Companies whose securities are listed on the BRVM must transmit to the Regional Council the following annual documents:

• the annual financial statements certified by the statutory auditors, comprising the balance sheet, the income statement, the financial statement of resources and uses, and the annexed statement;
• the general report and the special report of the statutory auditors;
• the annual management report containing the elements enabling an assessment of the evolution of the activity and the financial situation, future prospects, and the company's forecast accounts;
• the minutes of the deliberations of the ordinary general meeting approving the accounts for the financial year.

Article 2:
The annual documents must be transmitted to the Regional Council within 45 days following the approval of the accounts for the financial year by the Ordinary General Meeting.

Article 3:
This instruction shall be published.

Done in Abidjan, on 27 March 2001

For the Regional Council
The President
Lassana M. SACKO