Instruction No. 28/2001 on Year-End Documents to be Submitted by Companies with Listed Securities to the Regional Council

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

INSTRUCTION NO. 28/2001 ON YEAR-END DOCUMENTS TO BE SUBMITTED BY COMPANIES WITH LISTED SECURITIES TO THE REGIONAL COUNCIL

Having reviewed the Convention of July 3, 1996 establishing the Regional Council for Public Savings and Financial Markets, hereinafter referred to as the Regional Council, Having reviewed Article 25 of the Annex to said Convention, concerning the Composition, Organization, Operation and Functions of the Regional Council, Having reviewed the General Regulations on the Organization, Operation and Supervision of the UMOA Regional Financial Market, adopted by Decision No. 001/97 of the Council of Ministers on November 28, 1997, particularly Article 127 thereof, Having reviewed the deliberations of the Regional Council at its session on March 27, 2001, THE REGIONAL COUNCIL HAS ADOPTED:

Article 1:
Companies with securities listed on the BRVM must submit to the Regional Council the following annual documents:

• the audited annual financial statements, including the balance sheet, income statement, financial resources and uses table, and accompanying notes;
• the general report and the special report of the statutory auditors;
• the annual management report containing elements to assess the evolution of operations and financial position, future outlook, and the company's projected accounts;
• the minutes of the ordinary general meeting approving the financial statements for the fiscal year.

Article 2:
The annual documents must be submitted to the Regional Council within 45 days following the approval of the fiscal year's financial statements 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