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

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

INSTRUCTION NO. 28/2001 ON 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 July 3, 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, Organization, Operation and Powers of the Regional Council,

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

Having regard to the deliberations of the Regional Council in its session of March 27, 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 allowing for 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 fiscal year.

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

Article 3:
This Instruction shall be published.

Done in Abidjan, on March 27, 2001

For the Regional Council
The President
Lassana M. SACKO