The determination and provision of End-of-Career Compensation is made by MUSANGO using the actuarial method prescribed by the revised OHADA Accounting Law. This method determines the cost of benefits attributable to plan beneficiaries for years of service up to the date of the commitment assessment (in principle, the closing date). The cost of the duties thus calculated must then be modulated according to the life expectancy, the turnover of the company, the retirement age and the wage policy of the company. Retirement benefits are the commitment of an entity on an amount of benefits paid to an employee at the time of retirement, in the form of capital or an annuity. These obligations may result from the application of legislative provisions, a
collective agreement, an entity agreement or a clause in an employment contract.

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