The expertise report shall be communicated to the
petition or petitioners to the public prosecution and as the
case may be, to the board of directors, executive board,
supervisory board and to the auditors and in case of need, to
the permanent audit committee , as well as the council of
financial market for the companies calling for capital. This
report shall be annexed to the auditor’s report, and put at
the disposal of the shareholders at the company head office
for the next ordinary or extraordinary general meeting
within the provided for by article 274 and following of this
code.
CHAPTER IV
FINANCING THE ECONOMIC INITIATIVE
Art. 16 - The last line of article 97 of the commercial
companies code shall be repealed and replaced by the
following :
Article 97 (last line new): The raising of capital can be
in industry. The evaluation of its value and the fixing of the
share which it generates in the benefit, shall be made by
mutual agreement between the associates within the
framework of the constituting deed. This contribution shall
not enter the composition of the company capital .
Art. 17 - The natural persons may convert their savings
accounts into savings accounts of investment, without
requesting them the restitution of the advantages obtained
from the initial account ,and this, in accordance with
conditions fixed by a decree.
Art . 18 - The banks shall work for the creation of a cell
devoted exclusively to the creation of small and mediumsized enterprises and which constitutes the direct
interlocutor and the point of reference for the principal
speakers. This cell shall be charged of the development and
the setting of a total strategy to develop the functions and
the banking services relating to the creation of this category
of enterprises.
Art. 19 - The provisions of paragraph 4 (new) of article
34 of law n° 58-90 dated 19 September 1958, establishing
and organizing the Central Bank of Tunisia, shall be
repealed and replaced by the following :
Article 34 paragraph 4 (new) : It may ask the credit
establishments and the companies of debts recovery to
provide it with all statistics and information which it deems
useful to know the evolution of the credit and the economic
situation. It shall notably be charged of ensuring on its
premises the centralization of the banking risks and to
communicate them to the credit establishments and the
companies of debts recovery. It ensures also the holding
and the management of a file of the nonprofessional credits
granted to natural persons and may, for this purpose, ask
the establishments providing this type of credit and the
companies of debts recovery as well as the tradesmen
exercising the sales with easy terms to communicate to it all
information related to the said credits and easy terms. The
Central Bank of Tunisia shall communicate to the
establishments, the companies and to the abovementioned
tradesmen, upon their requests and following their reception
of the application for credit or easy terms, the information
relating to the amounts of the debts, the deadlines of their
Page 1398
repayability and the related incidents of payment , drawn
from the file, with the condition to not exploiting them at
ends other than the granting of the credits or easy terms and
under penalty of the sanctions provided for in article 254 of
the penal code. The Central Bank of Tunisia shall fix the
technical data to be respected by the establishments, the
companies and the abovementioned tradesmen at the time
of the information communication to the file of the
nonprofessional credits and during its consultation.
Art. 20 - Shall be added to article 34 of law n° 58-90
dated 19 September 1958, establishing and organizing the
Central Bank of Tunisia, a fifth paragraph, reading as
follows :
Article 34 ( Fifth paragraph) : Within the framework of
the communication of financial information necessary to
the exercise of the economic activity and the impulse of the
initiative, the Central Bank of Tunisia, shall allow the
beneficiaries of professional and nonprofessional credits
and easy terms to consult the data which are related to them
according to conditions and procedures that it fixes for this
purpose.
Art. 21 - Shall be added to the investments incentives
code, an article 62 bis, reading as follow :
Article 62 bis: The subsidies granted within the
framework of this code, encouragement of export or an
approved upgrade program, shall benefit from the same
advantages from which benefit revenues and benefit
coming from the exploitation of the enterprise benefiting
from the subsidy.
Art . 22 - The enterprises established, within the
framework of the swarming in accordance with the
legislation governing it, may conclude in direct manner
with the public enterprises of origin, contracts of services or
goods supply, and this, in the fixed limits and period.
This article implementation methods and conditions
shall be fixed by a decree.
Art . 23 - The main residence of the promoter
constitutes the last of the guarantees required by the credit
establishments for obtaining the financing after having
satisfied all the guarantees attributed by the guarantee
schemes of credit in force.
CHAPTER V
PROMOTION OF THE SMALL AND MEDIUM
SIZED ENTERPRIESES
Art. 24 - The provisions of article 47 of the investments
incentives code, shall be repealed and replaced by the
following :
Article 47 (new) : the promoters of the small-sized
enterprises and small trades in industry, handicrafts and
services may benefit from :
- refundable appropriations;
- investment subsidy;
- exemption of the contribution to the fund of promotion
of the residences for the employees during the first three
years starting from the date of entry in effective activity;
Official Gazette of the Republic of Tunisia — 28-31 December 2007
N° 104