normal interests payable calculated in the conditions set out in article 285, and additionally, where necessary, to the principal amount of the loan. If the principal amount of the loan and interests have been paid off, sums wrongfully received shall be returned with legal interest from the day on which they are paid. ARTICLE 293 : The prescription period for usury shall start to run as from the day of the last collection, either of the interest, the principal amount or the last handover of the item related to the usurious transaction. ARTICLE 294: The legal interest rate, in any case, shall be set for the duration of the calendar year. It shall, for the year considered, be equal to the weighted average of the marginal lending rate used by the Central Bank of West African States during the previous calendar year. It shall, at the behest of the Ministry of Finance, be published in the Official Gazette. ARTICLE 295: In case a ruling orders the payment of interests based on the legal interest rate, the interest shall be increased by half upon the expiry of a two month period as from the day the court order becomes enforceable, even provisionally. ARTICLE 296: The provisions of articles 283 to 295 shall not apply to contracts with a definite date. PARAGRAPH III: REMOVAL OF CASE FILES ARTICLE 297_: Whoever, after presenting in a legal action any deed, documents or written submission, removes it in any way whatsoever, refuses to present it again, shall be punished with imprisonment of fifteen days to three months and a fine of between 25,000 to 200,000 franc or only one of these two penalties. PARAGRAPH IV: MONEY LAUNDERING ARTICLE 298: The following acts shall be considered money laundering: a) the conversion or transfer of assets, in order to conceal or disguise the illicit origin of the said assets or to help anyone involved in the commission of the main offence escape from the legal consequences of their acts; b) the concealment or disguise of the origin, location or lay-out, movement or actual properties of assets; c) the acquisition, possession or use of assets by someone who knows the said assets are the product of crime. ARTICLE 299: Any person found guilty of money laundering shall be punished with imprisonment of between 5 to 10 years and a fine of between 5,000,000 to 50,000,000. Furthermore, the seizure, up to the value of the enrichment obtained by the offender, of his/her property shall also be ordered unless he/she proves that there is no link between the enrichment and the offence. PARAGRAPH V: IMPEDIMENT TO THE FRREDOM OF BIDDING AT AUCTIONS ARTICLE 300: Whoever, during the award of property, usufruct or the leasing of the movable and immovable property of a company, a farm or any service whatsoever, impedes or disrupts the freedom of bidding at an auction, through assault, violence, threats or disturbance, either during the auction or bidding, shall be punished with imprisonment of between fifteen days to three months and a fine of between 20,000 to 200,000 francs. The same penalty shall apply to those who, through donations, promises or any fraudulent manoeuvres whatsoever, exclude bidders. PARAGRAPH VI: INSIDER TRADING ARTICLE 301: Prior to the public appeal for savings to issue securities, companies must beforehand publish a document meant to inform the public and which relates to the organisation, financial situation and evolution of the company's business. This document shall be placed at the disposal of the public at the company headquarters and in all 51

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