{"id":11534,"date":"2020-10-16T14:31:31","date_gmt":"2020-10-16T12:31:31","guid":{"rendered":"https:\/\/www.ohada.org\/cooperative-societies-law\/"},"modified":"2020-10-16T14:31:32","modified_gmt":"2020-10-16T12:31:32","slug":"cooperative-societies-law","status":"publish","type":"post","link":"https:\/\/www.ohada.org\/en\/cooperative-societies-law\/","title":{"rendered":"Cooperative societies law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11534\" class=\"elementor elementor-11534 elementor-11197\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e5df167 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5df167\" data-element_type=\"section\" 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elementskit-fitcontent-tab \">\n            <ul class=\"nav nav-tabs elementkit-tab-nav \" role=\"tablist\">\n                                    <li class=\"elementkit-nav-item elementor-repeater-item-8729304\">\n                        <a class=\"elementkit-nav-link  active show left-pos\" id=\"content-87293046a1ab22167149-tab\" data-ekit-handler-id=\"presentation-and-innovations\" data-ekit-toggle=\"tab\" data-target=\"#content-87293046a1ab22167149\" href=\"#Content-87293046a1ab22167149\"\n                            data-ekit-toggle-trigger=\"click\"\n                            role=\"tab\" aria-controls=\"Content-87293046a1ab22167149\" aria-selected=\"true\">\n                                                        <span class=\"elementskit-tab-title\">Presentation and innovations<\/span>\n                        <\/a>\n                    <\/li>\n                                        <li class=\"elementkit-nav-item elementor-repeater-item-9342ee1\">\n                        <a class=\"elementkit-nav-link  left-pos\" id=\"content-9342ee16a1ab22167149-tab\" data-ekit-handler-id=\"contents-of-the-act\" data-ekit-toggle=\"tab\" data-target=\"#content-9342ee16a1ab22167149\" href=\"#Content-9342ee16a1ab22167149\"\n                            data-ekit-toggle-trigger=\"click\"\n                            role=\"tab\" aria-controls=\"Content-9342ee16a1ab22167149\" aria-selected=\"true\">\n                                                        <span class=\"elementskit-tab-title\">Contents of the act<\/span>\n                        <\/a>\n                    <\/li>\n                                        <li class=\"elementkit-nav-item elementor-repeater-item-e65de7e\">\n                        <a class=\"elementkit-nav-link  left-pos\" id=\"content-e65de7e6a1ab22167149-tab\" data-ekit-handler-id=\"publication-in-offcial-gazette\" data-ekit-toggle=\"tab\" data-target=\"#content-e65de7e6a1ab22167149\" href=\"#Content-e65de7e6a1ab22167149\"\n                            data-ekit-toggle-trigger=\"click\"\n                            role=\"tab\" aria-controls=\"Content-e65de7e6a1ab22167149\" aria-selected=\"true\">\n                                                        <span class=\"elementskit-tab-title\">Publication in Offcial Gazette<\/span>\n                        <\/a>\n                    <\/li>\n                                        <li class=\"elementkit-nav-item elementor-repeater-item-71b22fc\">\n                        <a class=\"elementkit-nav-link  left-pos\" id=\"content-71b22fc6a1ab22167149-tab\" data-ekit-handler-id=\"online-consultation\" data-ekit-toggle=\"tab\" data-target=\"#content-71b22fc6a1ab22167149\" href=\"#Content-71b22fc6a1ab22167149\"\n                            data-ekit-toggle-trigger=\"click\"\n                            role=\"tab\" aria-controls=\"Content-71b22fc6a1ab22167149\" aria-selected=\"true\">\n                                                        <span class=\"elementskit-tab-title\">Online Consultation<\/span>\n                        <\/a>\n                    <\/li>\n                                        <li class=\"elementkit-nav-item elementor-repeater-item-ab97737\">\n                        <a class=\"elementkit-nav-link  left-pos\" id=\"content-ab977376a1ab22167149-tab\" data-ekit-handler-id=\"download\" data-ekit-toggle=\"tab\" data-target=\"#content-ab977376a1ab22167149\" href=\"#Content-ab977376a1ab22167149\"\n                            data-ekit-toggle-trigger=\"click\"\n                            role=\"tab\" aria-controls=\"Content-ab977376a1ab22167149\" aria-selected=\"true\">\n                                                        <span class=\"elementskit-tab-title\">download<\/span>\n                        <\/a>\n                    <\/li>\n                                <\/ul>\n\n            <div class=\"tab-content elementkit-tab-content\">\n                                    <div class=\"tab-pane elementkit-tab-pane elementor-repeater-item-8729304  active show\" id=\"content-87293046a1ab22167149\" role=\"tabpanel\"\n                         aria-labelledby=\"content-87293046a1ab22167149-tab\">\n                        <div class=\"animated fadeIn\">\n                            <div class=\"col-md-8 col-sm-12 col-xs-12 main-content-left\">\n<div class=\"item-page\">\n<div class=\"\">\n<h3>Uniform act on Cooperatives<\/h3>\n<\/div>\n<div>\n<p><strong>Date and place of adoption:<\/strong>\u00a015 December 2010 in Lom\u00e9 (Togo)<br \/>\n<strong>Date of publication in the OHADA Official Gazette:<\/strong>\u00a0February 15, 2011<br \/>\n<strong>Entry into force:<\/strong>\u00a0May 15, 2011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ohada.org\/images\/Banniere-Telecharger\/Document_to_download_at_the_end_of_this_article.gif\" alt=\"\" \/><\/p>\n<p>The Council of Ministers of the Organization for the Harmonization of Business Law in Africa (OHADA),<\/p>\n<p>&#8211; Considering the Treaty on the Harmonization of Business Law in Africa signed in Port Louis on October 17, 1993, as revised in Quebec on October 17, 2008, specifically,Articles 2, 5 and 10;<\/p>\n<p>&#8211; Having regard to the report of the Permanent Secretariat and the comments of States Parties;<\/p>\n<p>&#8211; Having regard to Opinion N\u00b0 02\/2009\/AU dated December 8, 2009 of the Common Court of Justice and Arbitration;<\/p>\n<p>&#8211; After deliberations, has adopted this Uniform Act by unanimous voting of the representatives of States Parties present and voting.<\/p>\n<p><strong>Preliminary chapter: SCOPE<\/strong><\/p>\n<p>Article 1<\/p>\n<p>Any cooperative, union or federation of cooperatives, whose registered office is located in the territory of one of the States Parties to the Treaty on the Harmonization of Business Law in Africa, hereinafter referred to as \u201cStates Parties\u201d, shall begoverned by the provisions of this Uniform Act.<\/p>\n<p>Any confederation of cooperatives which opts for a cooperative form shall also be governed by the provisions of this Uniform Act.<\/p>\n<p>Notwithstanding the provisions of Articles1 and 6 of the Uniform Act on Commercial Companies and Economic Interest Grouping, cooperatives, which engage in commercial activities, shall be governed by the provisions of this Uniform Act.<\/p>\n<p>&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"attachmentsContainer\">\n<div id=\"attachmentsList_com_content_article_545\" class=\"attachmentsList\">\n<table>\n<caption>Attachments:<\/caption>\n<thead>\n<tr>\n<th class=\"at_filename\">File<\/th>\n<th class=\"at_file_size\">File size<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"odd\">\n<td class=\"at_filename\"><a class=\"at_icon\" title=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" href=\"https:\/\/www.ohada.org\/attachments\/article\/545\/AU_Cooperatives-EN_Unofficial_Translation.pdf\"><img decoding=\"async\" src=\"https:\/\/www.ohada.org\/media\/com_attachments\/images\/file_icons\/pdf.gif\" alt=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" \/><\/a><a class=\"at_url\" title=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" href=\"https:\/\/www.ohada.org\/attachments\/article\/545\/AU_Cooperatives-EN_Unofficial_Translation.pdf\">Uniform act on Cooperatives<\/a><\/td>\n<td class=\"at_file_size\">1620 kB<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"col-md-4 side-bar-rows-container no-grey-bg col-sm-12 col-xs-12\">\n<div class=\"medical-analysis\">\n<div class=\"moduletable\">\u00a0<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n                    <\/div>\n                                    <div class=\"tab-pane elementkit-tab-pane elementor-repeater-item-9342ee1 \" id=\"content-9342ee16a1ab22167149\" role=\"tabpanel\"\n                         aria-labelledby=\"content-9342ee16a1ab22167149-tab\">\n                        <div class=\"animated fadeIn\">\n                            <div class=\"\">\n<div class=\"\">\n<div id=\"content\" class=\"inner_container \">\n<div class=\"container\">\n<div class=\"row main-container\">\n<div class=\"col-md-8 col-sm-12 col-xs-12 main-content-left\">\n<div class=\"item-page\">\n<div class=\"\">\n<div class=\"\">\n<h3>UACS: Contents of the act<\/h3>\n<\/div>\n<div>\n<p>&#8212; Please the english version of the Contents of the Uniform Act relating to cooperative societies (UACS) will be available soon, thanks for your patience &#8212;<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Sommaire de l&#8217;Acte Uniforme\u00a0portant organisation du\u00a0droit des soci\u00e9t\u00e9s coop\u00e9ratives (AUSCOOP).<\/p>\n<p><strong>Pr\u00e9ambule<\/strong><\/p>\n<p><strong>Chapitre pr\u00e9liminaire \u2013 Champ d&#8217;application<\/strong><\/p>\n<p><strong>Partie 1 \u2013 Dispositions g\u00e9n\u00e9rales sur la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<p><strong>Titre 1 \u2013 Constitution de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 D\u00e9finition de la soci\u00e9t\u00e9 coop\u00e9rative et principes coop\u00e9ratifs<\/li>\n<li>Chapitre 2 \u2013 La qualit\u00e9 d&#8217;associ\u00e9\n<ul>\n<li>Section 1 \u2013 Dispositions G\u00e9n\u00e9rales<\/li>\n<li>Section 2 \u2013 Adh\u00e9sion &#8211; Retrait &#8211; Exclusion\n<ul>\n<li>Sous-section 1 \u2013 Adh\u00e9sion \u00e0 la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<li>Sous-section 2 \u2013 Retrait des associ\u00e9s coop\u00e9rateurs &#8211; Droits au remboursement<\/li>\n<li>Sous-section 3 \u2013 Exclusion des coop\u00e9rateurs\n<ul>\n<li>Paragraphe 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Paragraphe 2 \u2013 Droit de recours du coop\u00e9rateur exclu<\/li>\n<li>Paragraphe 3 \u2013 Sort des droits sociaux du coop\u00e9rateur exclu et des engagements en cours<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Statuts et r\u00e8glement int\u00e9rieur\n<ul>\n<li>Section 1 \u2013 Statuts\n<ul>\n<li>Sous-section 1 \u2013 Forme des statuts<\/li>\n<li>Sous-section 2 \u2013 Contenu des statuts &#8211; Mentions obligatoires et mentions facultatives<\/li>\n<li>Sous-section 3 \u2013 D\u00e9nomination sociale<\/li>\n<li>Sous-section 4 \u2013 Objet de la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<li>Sous-section 5 \u2013 Si\u00e8ge social<\/li>\n<li>Sous-section 6 \u2013 Dur\u00e9e &#8211; Prorogation\n<ul>\n<li>Paragraphe 1 \u2013 Dur\u00e9e<\/li>\n<li>Paragraphe 2 \u2013 Prorogation<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 7 \u2013 Apports\n<ul>\n<li>Paragraphe 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Paragraphe 2 \u2013 Diff\u00e9rents types d&#8217;apports<\/li>\n<li>Paragraphe 3 \u2013 Apports en num\u00e9raire<\/li>\n<li>Paragraphe 4 \u2013 Apports en nature<\/li>\n<li>Paragraphe 5 \u2013 Apports en industrie<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 8 \u2013 Parts sociales\n<ul>\n<li>Paragraphe 1 \u2013 Principe<\/li>\n<li>Paragraphe 2 \u2013 Droits et obligations attach\u00e9s aux parts sociales\n<ul>\n<li>Sous-paragraphe 1 \u2013 Droits<\/li>\n<li>Sous-paragraphe 2 \u2013 Obligations<\/li>\n<\/ul>\n<\/li>\n<li>Paragraphe 3 \u2013 Cessibilit\u00e9 &#8211; Non n\u00e9gociabilit\u00e9<\/li>\n<li>Paragraphe 4 \u2013 R\u00e9duction du nombre de coop\u00e9rateurs en dessous du seuil l\u00e9gal<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 9 \u2013 Ressources de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Paragraphe 1 \u2013 Fonds propres\n<ul>\n<li>Sous-paragraphe 1 \u2013 Capital social<\/li>\n<li>Sous-paragraphe 2 \u2013 Autres fonds propres<\/li>\n<\/ul>\n<\/li>\n<li>Paragraphe 2 \u2013 Fonds d&#8217;emprunt<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 10 \u2013 Modification des statuts<\/li>\n<li>Sous-section 11 \u2013 Non respect des formalit\u00e9s &#8211; Responsabilit\u00e9s<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 R\u00e8glement int\u00e9rieur\n<ul>\n<li>Sous-section 1 \u2013 Forme du r\u00e8glement int\u00e9rieur<\/li>\n<li>Sous-section 2 \u2013 Contenu du r\u00e8glement int\u00e9rieur<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Registre des soci\u00e9t\u00e9s coop\u00e9ratives &#8211; Immatriculation personnalit\u00e9 juridique\n<ul>\n<li>Section 1 \u2013 Registre des Soci\u00e9t\u00e9s Coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Sous-section 2 \u2013 Organisation du registre des soci\u00e9t\u00e9s coop\u00e9ratives<\/li>\n<li>Sous-section 1 \u2013 Immatriculation<\/li>\n<li>Sous-section 2 \u2013 Personnalit\u00e9 juridique<\/li>\n<li>Sous-section 3 \u2013 Situation en cas de transfert de si\u00e8ge<\/li>\n<li>Sous-section 4 \u2013 Inscriptions modificatives, rectificatives ou compl\u00e9mentaires<\/li>\n<li>Sous-section 5 \u2013 Publicit\u00e9<\/li>\n<li>Sous-section 6 \u2013 Inscription secondaire en cas d&#8217;\u00e9tablissement secondaire<\/li>\n<li>Sous-section 7 \u2013 Dissolution-Radiation<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Immatriculation &#8211; Personnalit\u00e9 Juridique<\/li>\n<li>Section 3 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative en formation et soci\u00e9t\u00e9 coop\u00e9rative constitu\u00e9e mais non encore immatricul\u00e9e\n<ul>\n<li>Sous-section 1 \u2013 D\u00e9finitions<\/li>\n<li>Sous-section 2 \u2013 Engagements pris pour le compte de la soci\u00e9t\u00e9 coop\u00e9rative en formation avant sa constitution<\/li>\n<li>Sous-section 3 \u2013 Engagements pris pour le compte de la soci\u00e9t\u00e9 coop\u00e9rative constitu\u00e9e et avant son immatriculation<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 2 \u2013 Fonctionnement de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Pouvoirs des dirigeants sociaux &#8211; Principes g\u00e9n\u00e9raux<\/li>\n<li>Chapitre 2 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale &#8211; Principes g\u00e9n\u00e9raux<\/li>\n<li>Chapitre 3 \u2013 Etats financiers de synth\u00e8se annuels, affectation du r\u00e9sultat\n<ul>\n<li>Section 1 \u2013 Etats financiers de synth\u00e8se annuels\n<ul>\n<li>Sous-section 1 \u2013 Principe<\/li>\n<li>Sous-section 2 \u2013 Approbation des \u00e9tats financiers de synth\u00e8se annuels<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Ristournes &#8211; R\u00e9serves\n<ul>\n<li>Sous-section 1 \u2013 Ristournes<\/li>\n<li>Sous-section 2 \u2013 R\u00e9serves<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Litiges entre coop\u00e9rateurs ou entre un ou plusieurs coop\u00e9rateurs et la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Proc\u00e9dures de contr\u00f4le pr\u00e9ventif\n<ul>\n<li>Section 1 \u2013 Proc\u00e9dure d&#8217;alerte<\/li>\n<li>Section 2 \u2013 Expertise de gestion<\/li>\n<li>Section 3 \u2013 Commissariat au compte<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 3 \u2013 Action en responsabilit\u00e9 civile contre les dirigeants de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Action individuelle<\/li>\n<li>Chapitre 2 \u2013 Action sociale<\/li>\n<\/ul>\n<p><strong>Titre 4 \u2013 Liens de droit entre les soci\u00e9t\u00e9s coop\u00e9ratives<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Unions &#8211; F\u00e9d\u00e9rations &#8211; Conf\u00e9d\u00e9ration &#8211; R\u00e9seaux\n<ul>\n<li>Section 1 \u2013 Unions des soci\u00e9t\u00e9s coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions &#8211; Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 F\u00e9d\u00e9ration de soci\u00e9t\u00e9s coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions &#8211; Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Conf\u00e9d\u00e9ration\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions &#8211; Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 4 \u2013 R\u00e9seaux coop\u00e9ratifs de moyens ou d&#8217;objectifs<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 5 \u2013 Transformation de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<p><strong>Titre 6 \u2013 Fusion-Scission<\/strong><\/p>\n<p><strong>Titre 7 \u2013 Dissolution &#8211; Liquidation de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Dissolution de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Section 1 \u2013 Causes de dissolution<\/li>\n<li>Section 2 \u2013 Effets de la dissolution<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Liquidation de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Section 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Section 2 \u2013 Dispositions particuli\u00e8res \u00e0 la liquidation judiciaire<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 8 \u2013 Nullit\u00e9 de la soci\u00e9t\u00e9 coop\u00e9rative et des actes sociaux<\/strong><\/p>\n<p><strong>Partie 2 \u2013 Dispositions particuli\u00e8res aux diff\u00e9rentes cat\u00e9gories de soci\u00e9t\u00e9s coop\u00e9ratives<\/strong><\/p>\n<p><strong>Titre 1 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Constitution\n<ul>\n<li>Section 1 \u2013 G\u00e9n\u00e9ralit\u00e9s<\/li>\n<li>Section 2 \u2013 Conditions de fond\n<ul>\n<li>Sous-section 1 \u2013 Immatriculation<\/li>\n<li>Sous-section 2 \u2013 Capital social<\/li>\n<li>Sous-section 3 \u2013 \u00c9valuation des apports en nature<\/li>\n<li>Sous-section 4 \u2013 D\u00e9p\u00f4t des fonds et leur mise \u00e0 disposition<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Conditions de forme<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Fonctionnement de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e\n<ul>\n<li>Section 1 \u2013 Op\u00e9rations relatives aux parts sociales\n<ul>\n<li>Sous-section 1 \u2013 Transmission des parts sociales\n<ul>\n<li>Paragraphe 1 \u2013 Cessions de parts entre vifs<\/li>\n<li>Paragraphe 2 \u2013 Transmission pour cause de d\u00e9c\u00e8s<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Insaisissabilit\u00e9 et nantissement des parts sociales<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 G\u00e9rance\n<ul>\n<li>Sous-section 1 \u2013 Organisation de la g\u00e9rance\n<ul>\n<li>Paragraphe 1 \u2013 Comit\u00e9 de gestion<\/li>\n<li>Paragraphe 2 \u2013 Dur\u00e9e des fonctions<\/li>\n<li>Paragraphe 3 \u2013 Remboursement des frais<\/li>\n<li>Paragraphe 4 \u2013 R\u00e9vocation<\/li>\n<li>Paragraphe 5 \u2013 D\u00e9mission<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s coop\u00e9rateurs\n<ul>\n<li>Sous-section 1 \u2013 Organisation de l&#8217;assembl\u00e9e g\u00e9n\u00e9rale\n<ul>\n<li>Paragraphe 1 \u2013 Principes g\u00e9n\u00e9raux<\/li>\n<li>Paragraphe 2 \u2013 Convocation de l&#8217;assembl\u00e9e g\u00e9n\u00e9rale<\/li>\n<li>Paragraphe 3 \u2013 Proc\u00e8s-verbaux<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Droits des coop\u00e9rateurs\n<ul>\n<li>Paragraphe 1 \u2013 Principe<\/li>\n<li>Paragraphe 2 \u2013 Droit de communication<\/li>\n<li>Paragraphe 3 \u2013 Droit \u00e0 la r\u00e9partition du r\u00e9sultat disponible<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale ordinaire\n<ul>\n<li>Paragraphe 1 \u2013 Tenue de l&#8217;assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle<\/li>\n<li>Paragraphe 2 \u2013 Conventions entre la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e et l&#8217;un de ses dirigeants ou coop\u00e9rateurs<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 4 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale extraordinaire\n<ul>\n<li>Paragraphe 1 \u2013 R\u00e8gles g\u00e9n\u00e9rales relatives au vote des associ\u00e9s coop\u00e9rateurs<\/li>\n<li>Paragraphe 2 \u2013 Transformation de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 4 \u2013 Moyens de contr\u00f4le de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e\n<ul>\n<li>Sous-section 1 \u2013 Commission de surveillance<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Fusion-Scission<\/li>\n<li>Chapitre 4 \u2013 Dissolution de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/li>\n<\/ul>\n<p><strong>Titre 2 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative avec conseil d&#8217;administration<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Constitution de la soci\u00e9t\u00e9 coop\u00e9rative avec conseil d&#8217;administration\n<ul>\n<li>Section 1 \u2013 G\u00e9n\u00e9ralit\u00e9s\n<ul>\n<li>Sous-section 1 \u2013 D\u00e9finition<\/li>\n<li>Sous-section 2 \u2013 Capital social<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Constitution\n<ul>\n<li>Sous-section 1 \u2013 Etablissement des bulletins de souscription<\/li>\n<li>Sous-section 2 \u2013 D\u00e9p\u00f4t des fonds de souscription et de versement<\/li>\n<li>Sous-section 3 \u2013 Etablissement des Statuts et du R\u00e8glement int\u00e9rieur<\/li>\n<li>Sous-section 4 \u2013 Retrait des fonds<\/li>\n<li>Sous-section 5 \u2013 Apports en nature<\/li>\n<li>Sous-section 6 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale constitutive<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Administration et direction de la soci\u00e9t\u00e9 coop\u00e9rative avec conseil d&#8217;administration\n<ul>\n<li>Section 1 \u2013 Conseil d&#8217;Administration\n<ul>\n<li>Sous-section 1 \u2013 Composition du conseil\n<ul>\n<li>Paragraphe 1 \u2013 Nombre et d\u00e9signation des administrateurs<\/li>\n<li>Paragraphe 2 \u2013 Dur\u00e9e du mandat des administrateurs<\/li>\n<li>Paragraphe 3 \u2013 Repr\u00e9sentant permanent de la personne morale membre du conseil d&#8217;administration<\/li>\n<li>Paragraphe 4 \u2013 Elections<\/li>\n<li>Paragraphe 5 \u2013 Vacance de si\u00e8ge d&#8217;administrateur<\/li>\n<li>Paragraphe 6 \u2013 Remboursement des frais<\/li>\n<li>Paragraphe 7 \u2013 Fin de mandat d&#8217;administrateur<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Attributions du Conseil d&#8217;Administration\n<ul>\n<li>Paragraphe 1 \u2013 Etendue des pouvoirs<\/li>\n<li>Paragraphe 2 \u2013 Conventions r\u00e9glement\u00e9es<\/li>\n<li>Paragraphe 3 \u2013 Cautions, avals et autres garanties<\/li>\n<li>Paragraphe 4 \u2013 Conventions interdites<\/li>\n<li>Paragraphe 5 \u2013 Autres pouvoirs du conseil d&#8217;administration<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 3 \u2013 Fonctionnement du conseil d&#8217;administration\n<ul>\n<li>Paragraphe 1 \u2013 Convocation et d\u00e9lib\u00e9ration du conseil d&#8217;administration<\/li>\n<li>Paragraphe 2 \u2013 Proc\u00e8s &#8211; Verbal du conseil d&#8217;administration<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 4 \u2013 Pr\u00e9sident du conseil d&#8217;administration et responsable charg\u00e9 de direction\n<ul>\n<li>Paragraphe 1 \u2013 Nomination et dur\u00e9e du mandat du pr\u00e9sident du conseil d&#8217;administration<\/li>\n<li>Paragraphe 2 \u2013 Attributions du pr\u00e9sident du conseil d&#8217;administration<\/li>\n<li>Paragraphe 3 \u2013 Nomination et dur\u00e9e du mandat du responsable charg\u00e9 de direction<\/li>\n<li>Paragraphe 4 \u2013 Attributions et r\u00e9mun\u00e9ration du responsable charg\u00e9 de direction<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Conseil de Surveillance<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale\n<ul>\n<li>Section 1 \u2013 R\u00e8gles communes \u00e0 toutes les Assembl\u00e9es de Coop\u00e9rateurs\n<ul>\n<li>Sous-section 1 \u2013 Convocation de l&#8217;assembl\u00e9<\/li>\n<li>Sous-section 2 \u2013 Communication de documents<\/li>\n<li>Sous-section 3 \u2013 Tenue de l&#8217;assembl\u00e9e g\u00e9n\u00e9rale<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale ordinaire\n<ul>\n<li>Sous-section 1 \u2013 Attributions<\/li>\n<li>Sous-section 2 \u2013 R\u00e9union, quorum et majorit\u00e9<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale extraordinaire\n<ul>\n<li>Sous-section 1 \u2013 Attributions<\/li>\n<li>Sous-section 2 \u2013 R\u00e9union, quorum et majorit\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Dissolution des soci\u00e9t\u00e9s coop\u00e9ratives avec conseil d&#8217;administration<\/li>\n<li>Chapitre 5 \u2013 Responsabilit\u00e9\n<ul>\n<li>Section 1 \u2013 Responsabilit\u00e9 des coop\u00e9rateurs<\/li>\n<li>Section 2 \u2013 Responsabilit\u00e9 des Initiateurs<\/li>\n<li>Section 3 \u2013 Responsabilit\u00e9 des Administrateurs<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 6 \u2013 Dispositions relatives aux parts sociales\n<ul>\n<li>Section 1 \u2013 Diff\u00e9rentes formes de parts sociales<\/li>\n<li>Section 2 \u2013 Droits attach\u00e9s aux parts sociales<\/li>\n<li>Section 3 \u2013 D\u00e9faut de lib\u00e9ration des parts sociales &#8211; Effets<\/li>\n<li>Section 4 \u2013 Remboursement des parts sociales<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Partie 3 \u2013 Dispositions p\u00e9nales<\/strong><\/p>\n<p><strong>Partie 4 \u2013 Dispositions diverses, transitoires et finales<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"col-md-4 side-bar-rows-container no-grey-bg col-sm-12 col-xs-12\">\n<div class=\"banner\">\n<div class=\"moduletable abon_right\">\n<div id=\"acymailing_module_formAcymailing56481\" class=\"acymailing_module abon_right\">\n<div id=\"acymailing_fulldiv_formAcymailing56481\" class=\"acymailing_fulldiv\">\n<form id=\"formAcymailing56481\" action=\"https:\/\/www.ohada.org\/index.php\/fr\/auscoop-droit-des-societes-cooperatives\/auscoop-sommaire-de-l-acte\" method=\"post\" name=\"formAcymailing56481\"><\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n                    <\/div>\n                                    <div class=\"tab-pane elementkit-tab-pane elementor-repeater-item-e65de7e \" id=\"content-e65de7e6a1ab22167149\" role=\"tabpanel\"\n                         aria-labelledby=\"content-e65de7e6a1ab22167149-tab\">\n                        <div class=\"animated fadeIn\">\n                            <div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<h3>UACS: Publication in Official Gazette<\/h3>\n<\/div>\n<div>\n<p>Online consultation of Uniform Act\u00a0relating to cooperative societies (UACS) &#8211; signed with summary version of the act.<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Consultation en ligne du num\u00e9ro sp\u00e9cial du Journal Officiel de l\u2019OHADA consacr\u00e9 au droit des soci\u00e9t\u00e9s coop\u00e9ratives (AUSCOOP).<a href=\"https:\/\/www.ohada.org\/index.php\/fr\/auscoop-droit-des-societes-cooperatives\/auscoop-publication-au-journal-officiel#\">\u00a0<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n                    <\/div>\n                                    <div class=\"tab-pane elementkit-tab-pane elementor-repeater-item-71b22fc \" id=\"content-71b22fc6a1ab22167149\" role=\"tabpanel\"\n                         aria-labelledby=\"content-71b22fc6a1ab22167149-tab\">\n                        <div class=\"animated fadeIn\">\n                            <div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<h3>UACS: Online Consultation<\/h3>\n<\/div>\n<div>\n<p>&#8212; Please Online Consultation of Uniform Act rrelating to cooperative societies (UACS) &#8211; signed with summary version of the act will be available soon, thanks for your patience &#8212;<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Consultation en ligne de l&#8217;Acte Uniforme portant portant organisation du droit des soci\u00e9t\u00e9s coop\u00e9ratives &#8211; Version sign\u00e9e avec sommaire de l&#8217;acte<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div class=\"embed-container native-embed-container\">\u00a0<\/div>\n<\/div>\n<p><iframe loading=\"lazy\" src=\"https:\/\/biblio.ohada.org\/pmb\/opac_css\/doc_num.php?explnum_id=487\" width=\"100%\" height=\"950\" data-mce-fragment=\"1\"><\/iframe><\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n                                    <div class=\"tab-pane elementkit-tab-pane elementor-repeater-item-ab97737 \" id=\"content-ab977376a1ab22167149\" role=\"tabpanel\"\n                         aria-labelledby=\"content-ab977376a1ab22167149-tab\">\n                        <div class=\"animated fadeIn\">\n                            <div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"page-header\">\n<div class=\"\">\n<h3>UACS: Download<\/h3>\n<\/div>\n<\/div>\n<div>\n<p><a title=\"[ Cliquez ici pour t\u00e9l\u00e9charger cet Acte Uniforme via la Biblioth\u00e8que Num\u00e9rique de l'OHADA: Biblio.Ohada.org ]\" href=\"http:\/\/biblio.ohada.org\/pmb\/opac_css\/doc_num.php?explnum_id=487\" target=\"_blank\" rel=\"noopener\">[ Cliquez ici pour t\u00e9l\u00e9charger cet Acte Uniforme via la Biblioth\u00e8que Num\u00e9rique de l&#8217;OHADA: Biblio.Ohada.org ]<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d140870 elementor-hidden-desktop elementor-widget elementor-widget-elementskit-accordion\" data-id=\"d140870\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\n\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a1ab2217126f\">\n\n            \n                <div class=\"elementskit-card\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-d140870\">\n                        <a href=\"#collapse-f6b4d326a1ab2217126f\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f6b4d326a1ab2217126f\" aria-expanded=\"true\" aria-controls=\"Collapse-f6b4d326a1ab2217126f\">\n                            \n                            <span class=\"ekit-accordion-title\">Presentation and innovations<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-open icon-right icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-closed icon-right icon icon-up-arrow\"><\/i>                                    <\/div>\n\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f6b4d326a1ab2217126f\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-d140870\" data-parent=\"#accordion-6a1ab2217126f\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"col-md-8 col-sm-12 col-xs-12 main-content-left\">\n<div class=\"item-page\">\n<div class=\"\">\n<h3>Uniform act on Cooperatives<\/h3>\n<\/div>\n<div>\n<p><strong>Date and place of adoption:<\/strong>\u00a015 December 2010 in Lom\u00e9 (Togo)<br \/>\n<strong>Date of publication in the OHADA Official Gazette:<\/strong>\u00a0February 15, 2011<br \/>\n<strong>Entry into force:<\/strong>\u00a0May 15, 2011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ohada.org\/images\/Banniere-Telecharger\/Document_to_download_at_the_end_of_this_article.gif\" alt=\"\" \/><\/p>\n<p>The Council of Ministers of the Organization for the Harmonization of Business Law in Africa (OHADA),<\/p>\n<p>- Considering the Treaty on the Harmonization of Business Law in Africa signed in Port Louis on October 17, 1993, as revised in Quebec on October 17, 2008, specifically,Articles 2, 5 and 10;<\/p>\n<p>- Having regard to the report of the Permanent Secretariat and the comments of States Parties;<\/p>\n<p>- Having regard to Opinion N\u00b0 02\/2009\/AU dated December 8, 2009 of the Common Court of Justice and Arbitration;<\/p>\n<p>- After deliberations, has adopted this Uniform Act by unanimous voting of the representatives of States Parties present and voting.<\/p>\n<p><strong>Preliminary chapter: SCOPE<\/strong><\/p>\n<p>Article 1<\/p>\n<p>Any cooperative, union or federation of cooperatives, whose registered office is located in the territory of one of the States Parties to the Treaty on the Harmonization of Business Law in Africa, hereinafter referred to as \u201cStates Parties\u201d, shall begoverned by the provisions of this Uniform Act.<\/p>\n<p>Any confederation of cooperatives which opts for a cooperative form shall also be governed by the provisions of this Uniform Act.<\/p>\n<p>Notwithstanding the provisions of Articles1 and 6 of the Uniform Act on Commercial Companies and Economic Interest Grouping, cooperatives, which engage in commercial activities, shall be governed by the provisions of this Uniform Act.<\/p>\n<p>...<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"attachmentsContainer\">\n<div class=\"attachmentsList\">\n<table>\nAttachments:\n<thead>\n<tr>\n<th>File<\/th>\n<th>File size<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a class=\"at_icon\" title=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" href=\"https:\/\/www.ohada.org\/attachments\/article\/545\/AU_Cooperatives-EN_Unofficial_Translation.pdf\"><img decoding=\"async\" src=\"https:\/\/www.ohada.org\/media\/com_attachments\/images\/file_icons\/pdf.gif\" alt=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" \/><\/a><a class=\"at_url\" title=\"Download this file (AU_Cooperatives-EN_Unofficial_Translation.pdf)\" href=\"https:\/\/www.ohada.org\/attachments\/article\/545\/AU_Cooperatives-EN_Unofficial_Translation.pdf\">Uniform act on Cooperatives<\/a><\/td>\n<td>1620 kB<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"col-md-4 side-bar-rows-container no-grey-bg col-sm-12 col-xs-12\">\n<div class=\"medical-analysis\">\n<div class=\"moduletable\">\u00a0<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-d140870\">\n                        <a href=\"#collapse-7023eab6a1ab2217126f\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7023eab6a1ab2217126f\" aria-expanded=\"false\" aria-controls=\"Collapse-7023eab6a1ab2217126f\">\n                            \n                            <span class=\"ekit-accordion-title\">Contents of the act<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-open icon-right icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-closed icon-right icon icon-up-arrow\"><\/i>                                    <\/div>\n\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7023eab6a1ab2217126f\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-d140870\" data-parent=\"#accordion-6a1ab2217126f\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"\">\n<div class=\"\">\n<h3>UACS: Contents of the act<\/h3>\n<\/div>\n<div>\n<p>--- Please the english version of the Contents of the Uniform Act relating to cooperative societies (UACS) will be available soon, thanks for your patience ---<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Sommaire de l'Acte Uniforme\u00a0portant organisation du\u00a0droit des soci\u00e9t\u00e9s coop\u00e9ratives (AUSCOOP).<\/p>\n<p><strong>Pr\u00e9ambule<\/strong><\/p>\n<p><strong>Chapitre pr\u00e9liminaire \u2013 Champ d'application<\/strong><\/p>\n<p><strong>Partie 1 \u2013 Dispositions g\u00e9n\u00e9rales sur la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<p><strong>Titre 1 \u2013 Constitution de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 D\u00e9finition de la soci\u00e9t\u00e9 coop\u00e9rative et principes coop\u00e9ratifs<\/li>\n<li>Chapitre 2 \u2013 La qualit\u00e9 d'associ\u00e9\n<ul>\n<li>Section 1 \u2013 Dispositions G\u00e9n\u00e9rales<\/li>\n<li>Section 2 \u2013 Adh\u00e9sion - Retrait - Exclusion\n<ul>\n<li>Sous-section 1 \u2013 Adh\u00e9sion \u00e0 la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<li>Sous-section 2 \u2013 Retrait des associ\u00e9s coop\u00e9rateurs - Droits au remboursement<\/li>\n<li>Sous-section 3 \u2013 Exclusion des coop\u00e9rateurs\n<ul>\n<li>Paragraphe 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Paragraphe 2 \u2013 Droit de recours du coop\u00e9rateur exclu<\/li>\n<li>Paragraphe 3 \u2013 Sort des droits sociaux du coop\u00e9rateur exclu et des engagements en cours<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Statuts et r\u00e8glement int\u00e9rieur\n<ul>\n<li>Section 1 \u2013 Statuts\n<ul>\n<li>Sous-section 1 \u2013 Forme des statuts<\/li>\n<li>Sous-section 2 \u2013 Contenu des statuts - Mentions obligatoires et mentions facultatives<\/li>\n<li>Sous-section 3 \u2013 D\u00e9nomination sociale<\/li>\n<li>Sous-section 4 \u2013 Objet de la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<li>Sous-section 5 \u2013 Si\u00e8ge social<\/li>\n<li>Sous-section 6 \u2013 Dur\u00e9e - Prorogation\n<ul>\n<li>Paragraphe 1 \u2013 Dur\u00e9e<\/li>\n<li>Paragraphe 2 \u2013 Prorogation<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 7 \u2013 Apports\n<ul>\n<li>Paragraphe 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Paragraphe 2 \u2013 Diff\u00e9rents types d'apports<\/li>\n<li>Paragraphe 3 \u2013 Apports en num\u00e9raire<\/li>\n<li>Paragraphe 4 \u2013 Apports en nature<\/li>\n<li>Paragraphe 5 \u2013 Apports en industrie<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 8 \u2013 Parts sociales\n<ul>\n<li>Paragraphe 1 \u2013 Principe<\/li>\n<li>Paragraphe 2 \u2013 Droits et obligations attach\u00e9s aux parts sociales\n<ul>\n<li>Sous-paragraphe 1 \u2013 Droits<\/li>\n<li>Sous-paragraphe 2 \u2013 Obligations<\/li>\n<\/ul>\n<\/li>\n<li>Paragraphe 3 \u2013 Cessibilit\u00e9 - Non n\u00e9gociabilit\u00e9<\/li>\n<li>Paragraphe 4 \u2013 R\u00e9duction du nombre de coop\u00e9rateurs en dessous du seuil l\u00e9gal<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 9 \u2013 Ressources de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Paragraphe 1 \u2013 Fonds propres\n<ul>\n<li>Sous-paragraphe 1 \u2013 Capital social<\/li>\n<li>Sous-paragraphe 2 \u2013 Autres fonds propres<\/li>\n<\/ul>\n<\/li>\n<li>Paragraphe 2 \u2013 Fonds d'emprunt<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 10 \u2013 Modification des statuts<\/li>\n<li>Sous-section 11 \u2013 Non respect des formalit\u00e9s - Responsabilit\u00e9s<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 R\u00e8glement int\u00e9rieur\n<ul>\n<li>Sous-section 1 \u2013 Forme du r\u00e8glement int\u00e9rieur<\/li>\n<li>Sous-section 2 \u2013 Contenu du r\u00e8glement int\u00e9rieur<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Registre des soci\u00e9t\u00e9s coop\u00e9ratives - Immatriculation personnalit\u00e9 juridique\n<ul>\n<li>Section 1 \u2013 Registre des Soci\u00e9t\u00e9s Coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Sous-section 2 \u2013 Organisation du registre des soci\u00e9t\u00e9s coop\u00e9ratives<\/li>\n<li>Sous-section 1 \u2013 Immatriculation<\/li>\n<li>Sous-section 2 \u2013 Personnalit\u00e9 juridique<\/li>\n<li>Sous-section 3 \u2013 Situation en cas de transfert de si\u00e8ge<\/li>\n<li>Sous-section 4 \u2013 Inscriptions modificatives, rectificatives ou compl\u00e9mentaires<\/li>\n<li>Sous-section 5 \u2013 Publicit\u00e9<\/li>\n<li>Sous-section 6 \u2013 Inscription secondaire en cas d'\u00e9tablissement secondaire<\/li>\n<li>Sous-section 7 \u2013 Dissolution-Radiation<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Immatriculation - Personnalit\u00e9 Juridique<\/li>\n<li>Section 3 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative en formation et soci\u00e9t\u00e9 coop\u00e9rative constitu\u00e9e mais non encore immatricul\u00e9e\n<ul>\n<li>Sous-section 1 \u2013 D\u00e9finitions<\/li>\n<li>Sous-section 2 \u2013 Engagements pris pour le compte de la soci\u00e9t\u00e9 coop\u00e9rative en formation avant sa constitution<\/li>\n<li>Sous-section 3 \u2013 Engagements pris pour le compte de la soci\u00e9t\u00e9 coop\u00e9rative constitu\u00e9e et avant son immatriculation<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 2 \u2013 Fonctionnement de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Pouvoirs des dirigeants sociaux - Principes g\u00e9n\u00e9raux<\/li>\n<li>Chapitre 2 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale - Principes g\u00e9n\u00e9raux<\/li>\n<li>Chapitre 3 \u2013 Etats financiers de synth\u00e8se annuels, affectation du r\u00e9sultat\n<ul>\n<li>Section 1 \u2013 Etats financiers de synth\u00e8se annuels\n<ul>\n<li>Sous-section 1 \u2013 Principe<\/li>\n<li>Sous-section 2 \u2013 Approbation des \u00e9tats financiers de synth\u00e8se annuels<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Ristournes - R\u00e9serves\n<ul>\n<li>Sous-section 1 \u2013 Ristournes<\/li>\n<li>Sous-section 2 \u2013 R\u00e9serves<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Litiges entre coop\u00e9rateurs ou entre un ou plusieurs coop\u00e9rateurs et la soci\u00e9t\u00e9 coop\u00e9rative<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Proc\u00e9dures de contr\u00f4le pr\u00e9ventif\n<ul>\n<li>Section 1 \u2013 Proc\u00e9dure d'alerte<\/li>\n<li>Section 2 \u2013 Expertise de gestion<\/li>\n<li>Section 3 \u2013 Commissariat au compte<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 3 \u2013 Action en responsabilit\u00e9 civile contre les dirigeants de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Action individuelle<\/li>\n<li>Chapitre 2 \u2013 Action sociale<\/li>\n<\/ul>\n<p><strong>Titre 4 \u2013 Liens de droit entre les soci\u00e9t\u00e9s coop\u00e9ratives<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Unions - F\u00e9d\u00e9rations - Conf\u00e9d\u00e9ration - R\u00e9seaux\n<ul>\n<li>Section 1 \u2013 Unions des soci\u00e9t\u00e9s coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions - Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 F\u00e9d\u00e9ration de soci\u00e9t\u00e9s coop\u00e9ratives\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions - Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Conf\u00e9d\u00e9ration\n<ul>\n<li>Sous-section 1 \u2013 Constitution<\/li>\n<li>Sous-section 2 \u2013 Missions - Fonctionnement<\/li>\n<\/ul>\n<\/li>\n<li>Section 4 \u2013 R\u00e9seaux coop\u00e9ratifs de moyens ou d'objectifs<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 5 \u2013 Transformation de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<p><strong>Titre 6 \u2013 Fusion-Scission<\/strong><\/p>\n<p><strong>Titre 7 \u2013 Dissolution - Liquidation de la soci\u00e9t\u00e9 coop\u00e9rative<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Dissolution de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Section 1 \u2013 Causes de dissolution<\/li>\n<li>Section 2 \u2013 Effets de la dissolution<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Liquidation de la soci\u00e9t\u00e9 coop\u00e9rative\n<ul>\n<li>Section 1 \u2013 Dispositions g\u00e9n\u00e9rales<\/li>\n<li>Section 2 \u2013 Dispositions particuli\u00e8res \u00e0 la liquidation judiciaire<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Titre 8 \u2013 Nullit\u00e9 de la soci\u00e9t\u00e9 coop\u00e9rative et des actes sociaux<\/strong><\/p>\n<p><strong>Partie 2 \u2013 Dispositions particuli\u00e8res aux diff\u00e9rentes cat\u00e9gories de soci\u00e9t\u00e9s coop\u00e9ratives<\/strong><\/p>\n<p><strong>Titre 1 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Constitution\n<ul>\n<li>Section 1 \u2013 G\u00e9n\u00e9ralit\u00e9s<\/li>\n<li>Section 2 \u2013 Conditions de fond\n<ul>\n<li>Sous-section 1 \u2013 Immatriculation<\/li>\n<li>Sous-section 2 \u2013 Capital social<\/li>\n<li>Sous-section 3 \u2013 \u00c9valuation des apports en nature<\/li>\n<li>Sous-section 4 \u2013 D\u00e9p\u00f4t des fonds et leur mise \u00e0 disposition<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Conditions de forme<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Fonctionnement de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e\n<ul>\n<li>Section 1 \u2013 Op\u00e9rations relatives aux parts sociales\n<ul>\n<li>Sous-section 1 \u2013 Transmission des parts sociales\n<ul>\n<li>Paragraphe 1 \u2013 Cessions de parts entre vifs<\/li>\n<li>Paragraphe 2 \u2013 Transmission pour cause de d\u00e9c\u00e8s<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Insaisissabilit\u00e9 et nantissement des parts sociales<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 G\u00e9rance\n<ul>\n<li>Sous-section 1 \u2013 Organisation de la g\u00e9rance\n<ul>\n<li>Paragraphe 1 \u2013 Comit\u00e9 de gestion<\/li>\n<li>Paragraphe 2 \u2013 Dur\u00e9e des fonctions<\/li>\n<li>Paragraphe 3 \u2013 Remboursement des frais<\/li>\n<li>Paragraphe 4 \u2013 R\u00e9vocation<\/li>\n<li>Paragraphe 5 \u2013 D\u00e9mission<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s coop\u00e9rateurs\n<ul>\n<li>Sous-section 1 \u2013 Organisation de l'assembl\u00e9e g\u00e9n\u00e9rale\n<ul>\n<li>Paragraphe 1 \u2013 Principes g\u00e9n\u00e9raux<\/li>\n<li>Paragraphe 2 \u2013 Convocation de l'assembl\u00e9e g\u00e9n\u00e9rale<\/li>\n<li>Paragraphe 3 \u2013 Proc\u00e8s-verbaux<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Droits des coop\u00e9rateurs\n<ul>\n<li>Paragraphe 1 \u2013 Principe<\/li>\n<li>Paragraphe 2 \u2013 Droit de communication<\/li>\n<li>Paragraphe 3 \u2013 Droit \u00e0 la r\u00e9partition du r\u00e9sultat disponible<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale ordinaire\n<ul>\n<li>Paragraphe 1 \u2013 Tenue de l'assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle<\/li>\n<li>Paragraphe 2 \u2013 Conventions entre la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e et l'un de ses dirigeants ou coop\u00e9rateurs<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 4 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale extraordinaire\n<ul>\n<li>Paragraphe 1 \u2013 R\u00e8gles g\u00e9n\u00e9rales relatives au vote des associ\u00e9s coop\u00e9rateurs<\/li>\n<li>Paragraphe 2 \u2013 Transformation de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 4 \u2013 Moyens de contr\u00f4le de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e\n<ul>\n<li>Sous-section 1 \u2013 Commission de surveillance<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Fusion-Scission<\/li>\n<li>Chapitre 4 \u2013 Dissolution de la soci\u00e9t\u00e9 coop\u00e9rative simplifi\u00e9e<\/li>\n<\/ul>\n<p><strong>Titre 2 \u2013 Soci\u00e9t\u00e9 coop\u00e9rative avec conseil d'administration<\/strong><\/p>\n<ul>\n<li>Chapitre 1 \u2013 Constitution de la soci\u00e9t\u00e9 coop\u00e9rative avec conseil d'administration\n<ul>\n<li>Section 1 \u2013 G\u00e9n\u00e9ralit\u00e9s\n<ul>\n<li>Sous-section 1 \u2013 D\u00e9finition<\/li>\n<li>Sous-section 2 \u2013 Capital social<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Constitution\n<ul>\n<li>Sous-section 1 \u2013 Etablissement des bulletins de souscription<\/li>\n<li>Sous-section 2 \u2013 D\u00e9p\u00f4t des fonds de souscription et de versement<\/li>\n<li>Sous-section 3 \u2013 Etablissement des Statuts et du R\u00e8glement int\u00e9rieur<\/li>\n<li>Sous-section 4 \u2013 Retrait des fonds<\/li>\n<li>Sous-section 5 \u2013 Apports en nature<\/li>\n<li>Sous-section 6 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale constitutive<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 2 \u2013 Administration et direction de la soci\u00e9t\u00e9 coop\u00e9rative avec conseil d'administration\n<ul>\n<li>Section 1 \u2013 Conseil d'Administration\n<ul>\n<li>Sous-section 1 \u2013 Composition du conseil\n<ul>\n<li>Paragraphe 1 \u2013 Nombre et d\u00e9signation des administrateurs<\/li>\n<li>Paragraphe 2 \u2013 Dur\u00e9e du mandat des administrateurs<\/li>\n<li>Paragraphe 3 \u2013 Repr\u00e9sentant permanent de la personne morale membre du conseil d'administration<\/li>\n<li>Paragraphe 4 \u2013 Elections<\/li>\n<li>Paragraphe 5 \u2013 Vacance de si\u00e8ge d'administrateur<\/li>\n<li>Paragraphe 6 \u2013 Remboursement des frais<\/li>\n<li>Paragraphe 7 \u2013 Fin de mandat d'administrateur<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 2 \u2013 Attributions du Conseil d'Administration\n<ul>\n<li>Paragraphe 1 \u2013 Etendue des pouvoirs<\/li>\n<li>Paragraphe 2 \u2013 Conventions r\u00e9glement\u00e9es<\/li>\n<li>Paragraphe 3 \u2013 Cautions, avals et autres garanties<\/li>\n<li>Paragraphe 4 \u2013 Conventions interdites<\/li>\n<li>Paragraphe 5 \u2013 Autres pouvoirs du conseil d'administration<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 3 \u2013 Fonctionnement du conseil d'administration\n<ul>\n<li>Paragraphe 1 \u2013 Convocation et d\u00e9lib\u00e9ration du conseil d'administration<\/li>\n<li>Paragraphe 2 \u2013 Proc\u00e8s - Verbal du conseil d'administration<\/li>\n<\/ul>\n<\/li>\n<li>Sous-section 4 \u2013 Pr\u00e9sident du conseil d'administration et responsable charg\u00e9 de direction\n<ul>\n<li>Paragraphe 1 \u2013 Nomination et dur\u00e9e du mandat du pr\u00e9sident du conseil d'administration<\/li>\n<li>Paragraphe 2 \u2013 Attributions du pr\u00e9sident du conseil d'administration<\/li>\n<li>Paragraphe 3 \u2013 Nomination et dur\u00e9e du mandat du responsable charg\u00e9 de direction<\/li>\n<li>Paragraphe 4 \u2013 Attributions et r\u00e9mun\u00e9ration du responsable charg\u00e9 de direction<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Conseil de Surveillance<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale\n<ul>\n<li>Section 1 \u2013 R\u00e8gles communes \u00e0 toutes les Assembl\u00e9es de Coop\u00e9rateurs\n<ul>\n<li>Sous-section 1 \u2013 Convocation de l'assembl\u00e9<\/li>\n<li>Sous-section 2 \u2013 Communication de documents<\/li>\n<li>Sous-section 3 \u2013 Tenue de l'assembl\u00e9e g\u00e9n\u00e9rale<\/li>\n<\/ul>\n<\/li>\n<li>Section 2 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale ordinaire\n<ul>\n<li>Sous-section 1 \u2013 Attributions<\/li>\n<li>Sous-section 2 \u2013 R\u00e9union, quorum et majorit\u00e9<\/li>\n<\/ul>\n<\/li>\n<li>Section 3 \u2013 Assembl\u00e9e g\u00e9n\u00e9rale extraordinaire\n<ul>\n<li>Sous-section 1 \u2013 Attributions<\/li>\n<li>Sous-section 2 \u2013 R\u00e9union, quorum et majorit\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 4 \u2013 Dissolution des soci\u00e9t\u00e9s coop\u00e9ratives avec conseil d'administration<\/li>\n<li>Chapitre 5 \u2013 Responsabilit\u00e9\n<ul>\n<li>Section 1 \u2013 Responsabilit\u00e9 des coop\u00e9rateurs<\/li>\n<li>Section 2 \u2013 Responsabilit\u00e9 des Initiateurs<\/li>\n<li>Section 3 \u2013 Responsabilit\u00e9 des Administrateurs<\/li>\n<\/ul>\n<\/li>\n<li>Chapitre 6 \u2013 Dispositions relatives aux parts sociales\n<ul>\n<li>Section 1 \u2013 Diff\u00e9rentes formes de parts sociales<\/li>\n<li>Section 2 \u2013 Droits attach\u00e9s aux parts sociales<\/li>\n<li>Section 3 \u2013 D\u00e9faut de lib\u00e9ration des parts sociales - Effets<\/li>\n<li>Section 4 \u2013 Remboursement des parts sociales<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Partie 3 \u2013 Dispositions p\u00e9nales<\/strong><\/p>\n<p><strong>Partie 4 \u2013 Dispositions diverses, transitoires et finales<\/strong><\/p>\n<\/div>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-d140870\">\n                        <a href=\"#collapse-e2f524c6a1ab2217126f\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-e2f524c6a1ab2217126f\" aria-expanded=\"false\" aria-controls=\"Collapse-e2f524c6a1ab2217126f\">\n                            \n                            <span class=\"ekit-accordion-title\">Publication in Offcial Gazette<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-open icon-right icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-closed icon-right icon icon-up-arrow\"><\/i>                                    <\/div>\n\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-e2f524c6a1ab2217126f\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-d140870\" data-parent=\"#accordion-6a1ab2217126f\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"\">\n<div class=\"\">\n<h3>UACS: Publication in Official Gazette<\/h3>\n<\/div>\n<div>\n<p>Online consultation of Uniform Act\u00a0relating to cooperative societies (UACS) - signed with summary version of the act.<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Consultation en ligne du num\u00e9ro sp\u00e9cial du Journal Officiel de l\u2019OHADA consacr\u00e9 au droit des soci\u00e9t\u00e9s coop\u00e9ratives (AUSCOOP).<a href=\"https:\/\/www.ohada.org\/index.php\/fr\/auscoop-droit-des-societes-cooperatives\/auscoop-publication-au-journal-officiel#\">\u00a0<\/a><\/p>\n<\/div>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-d140870\">\n                        <a href=\"#collapse-95dc1a86a1ab2217126f\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-95dc1a86a1ab2217126f\" aria-expanded=\"false\" aria-controls=\"Collapse-95dc1a86a1ab2217126f\">\n                            \n                            <span class=\"ekit-accordion-title\">Online Consultation<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-open icon-right icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-closed icon-right icon icon-up-arrow\"><\/i>                                    <\/div>\n\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-95dc1a86a1ab2217126f\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-d140870\" data-parent=\"#accordion-6a1ab2217126f\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<h3>UACS: Online Consultation<\/h3>\n<\/div>\n<div>\n<p>--- Please Online Consultation of Uniform Act rrelating to cooperative societies (UACS) - signed with summary version of the act will be available soon, thanks for your patience ---<\/p>\n<\/div>\n<\/div>\n<div>\n<p>Consultation en ligne de l'Acte Uniforme portant portant organisation du droit des soci\u00e9t\u00e9s coop\u00e9ratives - Version sign\u00e9e avec sommaire de l'acte<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div class=\"embed-container native-embed-container\">\u00a0<\/div>\n<\/div>\n<p><iframe loading=\"lazy\" src=\"https:\/\/biblio.ohada.org\/pmb\/opac_css\/doc_num.php?explnum_id=487\" width=\"100%\" height=\"950\"><\/iframe><\/p>\n<\/div>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-d140870\">\n                        <a href=\"#collapse-5872bcb6a1ab2217126f\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-5872bcb6a1ab2217126f\" aria-expanded=\"false\" aria-controls=\"Collapse-5872bcb6a1ab2217126f\">\n                            \n                            <span class=\"ekit-accordion-title\">download<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-open icon-right icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n                                        <i aria-hidden=\"true\" class=\"icon-closed icon-right icon icon-up-arrow\"><\/i>                                    <\/div>\n\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-5872bcb6a1ab2217126f\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-d140870\" data-parent=\"#accordion-6a1ab2217126f\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"\">\n<div class=\"\">\n<div class=\"\">\n<div class=\"page-header\">\n<div class=\"\">\n<h3>UACS: Download<\/h3>\n<\/div>\n<\/div>\n<div>\n<p><a title=\"[ Cliquez ici pour t\u00e9l\u00e9charger cet Acte Uniforme via la Biblioth\u00e8que Num\u00e9rique de l'OHADA: Biblio.Ohada.org ]\" href=\"http:\/\/biblio.ohada.org\/pmb\/opac_css\/doc_num.php?explnum_id=487\" target=\"_blank\" rel=\"noopener\">[ Cliquez ici pour t\u00e9l\u00e9charger cet Acte Uniforme via la Biblioth\u00e8que Num\u00e9rique de l'OHADA: Biblio.Ohada.org ]<\/a><\/p>\n<\/div>\n<\/div>\n<div>\u00a0<\/div>\n<\/div>\n<\/div>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                        <\/div>\n    <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Presentation and innovations Contents of the act Publication in Offcial Gazette Online Consultation download Uniform act on Cooperatives Date and place of adoption:\u00a015 December 2010 in Lom\u00e9 (Togo) Date of publication in the OHADA Official Gazette:\u00a0February 15, 2011 Entry into force:\u00a0May 15, 2011 The Council of Ministers of the Organization for the Harmonization of Business [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[81],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/posts\/11534"}],"collection":[{"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/comments?post=11534"}],"version-history":[{"count":1,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/posts\/11534\/revisions"}],"predecessor-version":[{"id":11535,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/posts\/11534\/revisions\/11535"}],"wp:attachment":[{"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/media?parent=11534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/categories?post=11534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ohada.org\/en\/wp-json\/wp\/v2\/tags?post=11534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}