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IV FINANCING THE ECONOMIC INITIATIVE Art. 16 - The last line of article 97 of the commercial companies code shall be repealed and replaced by the following : Article 97 (last line new): The raising of capital can be in industry.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article 34 of law n° 58-90 dated 19 September 1958, establishing and organizing the Central Bank of Tunisia, shall be repealed and replaced by the following : Article 34 paragraph 4 (new) : It may ask the credit establishments and the companies of debts recovery to provide it with all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