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Inside the mercantile system, the joint-stock company is relevant, evidenced by a historical analysis of this corporate form. This is worthy of a special legal regulation as contract type of company; currently reaching great diversification, influence and development under various corporate forms. The joint stock company thus becomes a legal figure that rests on the concept of «capital» which is his essence, term whose understanding is based on the distinction between «patrimony» and «social capital»; social capital that is governed by the principles of determination and unity of the Social Capital, and stability of Capital, those who complete the defence of the capital of the company by shares, with which it is intended to give adequate protection to the business.

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To become limited companies, the initial concern is about to accomplish with the minimum percentages of contribution rates that correspond to the partners, but once society has been trying to achieve their goals find that its minimum capital is not enough to try to meet the demands for money in order to finance their activities, and therefore incurs undercapitalization, which has tried to resolve on the credit going under personal bond of the partners themselves or the banking system or to third party creditors in many cases are unsecured creditors. Ideal in the smooth operation of the business enterprise management is always projected a financial balance, but according to the samples we have analized this is one aspect of deficit in companies under analysis and therefore some theories arise to remedy this situation that sometimes have no legal protection in our commercial legal system ...

Inside the mercantile system, the joint-stock company is relevant, evidenced by a historical analysis of this corporate form. This is worthy of a special legal regulation as contract type of company; currently reaching great diversification, influence and development under various corporate forms. The joint stock company thus becomes a legal figure that rests on the concept of «capital» which is his essence, term whose understanding is based on the distinction between «patrimony» and «social capital»; social capital that is governed by the principles of determination and unity of the Social Capital, and stability of Capital, those who complete the defence of the capital of the company by shares, with which it is intended to give adequate protection to the business.

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