The New Code is updated and supplemented with all the modifications, abolitions, and additions that have been made with the recent laws: N.4548/2018, N.4541/2018, in the provisions of laws on S.A. and L.L.C.

Specifically, it includes:
A) Regarding S.A.: General provisions. Establishment, organization, and operation of S.A. Administrative Board - General Shareholders' Meetings - Auditors and minority rights. Books, balance sheet, and distribution of profits. Foreign S.A. State supervision. Criminal provisions. Dissolution and Liquidation. Conversion of S.A. to L.L.C., G.P., L.P. Conversion of L.L.C. to S.A. Merger of S.A. - Merger by absorption - Merger by establishment of a new S.A. Split of S.A. - Split by absorption - Split by establishment of a new S.A. - Consolidated financial statements - Rules for their preparation and audit.
International Accounting Standards: Application of I.A.S. - Disclosure of coordinates according to I.A.S. Financial statements - Valuation rules and accounting books - Taxable profits or losses.
B) Regarding L.L.C.: General provisions. Company name - Establishment of the company - Disclosure - Organization and management - Partners' Meetings and decisions - Powers of the meeting - Challenge of decisions. Management and representation. Appointment of Managers and their powers. Revocation of managers. Inventory and annual accounts and their audit. Rights and obligations of partners - Transfer of the corporate share. Amendments to the partnership agreement - Increase or decrease of the corporate capital. Dissolution and liquidation. Mergers - Splits - Foreign companies.
C) Regarding L.L.P.: Establishment of the company - Management and representation, organization and management of the company - Partners' Meetings - Decisions. 2) Corporate shares and contributions of partners - Relations of partners with the company and among themselves. 3) Annual financial statements - Distribution of profits - Audit. 4) Liquidation - Conversion - Merger. 5) Conversion of L.L.P. into another corporate form and vice versa.

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