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Financialisation is evolving rapidly with globalisation, and the growing share of financial activities (banking, insurance and investment services) in the GDP of developed countries in particular demonstrates this evolution. It is explained by the exponential multiplication of the types of financial assets and a spectacular development of the practice of financial operations both by companies and other institutions and by individuals. This development has highlighted the rise of financial capital, which has gone beyond the narrower concept of productive capital, which is exclusively focused on investments in production equipment. In OHADA company law, financialisation is a characteristic of this law due to its evolution with the arrival of different diversified financing techniques, such as financial instruments and financial products, which are the main elements of this evolution. Nevertheless, the evolution of financialisation remains incomplete and not total, because a large number of means of financing that would be effective in OHADA company law are not taken into account.