INDICE 1
DEFINICION..................... ............................... ..................... ..................... ..................... .......................................... ............................... 2
2 LA SOCIED SOCIEDAD AD ANÓNI ANÓNIMA MA CERR CERRADA ADA (SAC (SAC)) EN LA NUEV NUEVA A LEY LEY GENER GENERAL AL DE SOCIEDADES SOCIEDAD ES (LEY 26887). 26887)........... ..................... ...................... ..................... ............................................. ................................... 5 2.1
DENOMINACION..................... ............................... ..................... ...................... ....................................... ............................5 5
2.2
GENERALIDADES..................... ............................... ..................... ..................... ..................... ...........................5 .................5
3 ORGANOS ADMINISTRATIVOS…………………………………………………………………………… …………… 3.1. CARACTERÍSTICAS…………………………………………………………………………… ………………………….
5
TRAN TR ANSF SFER EREN ENCI CIA A DE ACC CCIO IONE NES S..................... ................................ ..................... .............................. ....................1! 1! .1 . 1
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6 LA SOCI SOCIED EDAD AD ANÓN ANÓNIM IMA A CERR CERRAD ADA A (SAC) (SAC) VERS VERSUS US LA SOC SOCIE IEDA DAD D COMERCIAL DE RESONSA=ILIDAD LIMITADA (SRL).....................................1> (SRL). ....................................1> 7
ADA AD AT TAC ACION ION A LA FORMA FORMA DE DE SOCIED SOCIEDAD AD ANON ANONIM IMA A CERR CERRAD ADA A ...............21
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DEREC5OS EN LA SOCIEDAD ANONIMA CERRADA .1 DE LOS ACCIONISTAS .1.1 Ad!*,'+ *'%+ +%+ (+'*#, 22)4
E */'0 &0'%/ , ,&/$0 0 , /'$,+"0 ", $/ J,,+/ /"0*/"0 *0+ , '%'$,/ *0+ '%,0 (5!) ", /& /''%0,& &$&'+%/& '0 ",+,';0 / <00 *$,", "%&*0,+ #$, / &0'%,"/" /%4/ ',++/"/ ,J/ /$"%0+%/ ,9,+/ /$/. E& ",'%+ *0+ ",'%&% ", 5! ", /& /''%0,& &$&'+%/& '0 ",+,';0 / <00 &, *$,", "%&*0,+ /$"%0+/ ,9,+/ /$/.
15
.1.2 R&'"%*+#!$% % + %*+ G%'+ (+'*#, 23)4
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d "&+'+#!$% (+'*#, 2)4
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E */'0 &0'%/ 0 , ,&/$0 *$,", ,&/B,',+ '/$&/,& ", ,9'$&% ", /''%0%&/&. L/ ,9'$&% &, ;/+H *0+ /'$,+"0 ", / :$/ G,,+/ ", A''%0%&/&. &/ ,& $/ "%&*0&%'% 0<,"0&/ , / , / '/&$&%'/ / $+%&*+$",'%/ &, ,'/+J/+H '0 , %,4*0 ", %"%'/+ , %$&+/+0& +,&*,'0 ", W$&0W #$, &, , "/ / ,&/ /+%B$'%. /+/ / ,9'$&% ,& ,',&/+%0 , /'$,+"0 ", / $/ J,,+/ /"0*/"0 '0 , #$+$4 / 4/0+/ #$, ,&/B,'/ , ,&/$0. A -// ", 0+4/
16
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.2 DE LOS ÓRGANOS SOCIALES. .2.1 C,%9,#+*,'!+ + %*+ G%'+4
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E ,&/$0 *$,", ,&/B,',+ #$, / SAC 0 ,J/ D%+,'0+%0 , ,&, '/&0 /& -$'%0,& #$, , '0++,&*0"/ *0+ , &,+H ,,+'%"/& *0+ , 17
G,+,, G,,+/. E&/ "%&*0&%'% &, &$&,/ , , /+J$4,0 ", #$, , 4$';0& '/&0& , /& &0'%,"/",& /%4/& ',++/"/& / :$/ G,,+/ ", A''%0%&/& , D%+,'0+%0 &, '04*0, ", 0& 4%&40& 4%,4B+0& *0+ 0 #$, *0"+/ 0 $&%'/+&, / ,',&%"/" ", $ D%+,'0+%0 #$, '$4*/ , / *+H'%'/ /& 4%&4/& -$'%0,& ", / :$/ 0 <%',<,+&/. D, 0"/& -0+4/& / L, G,,+/ ", S0'%,"/",& 00+J/ / 0& /''%0%&/& / ",'%&% &0B+, / ,',&%"/" 0 0 ", ,&, +J/0.
: LA SOCIEDAD ANÓNIMA CERRADA (SAC) VERSUS LA SOCIEDAD COMERCIAL DE RES-ONSA;ILIDAD LIMITADA (SRL) A& '040 / C04%&% R,"/'0+/ 0 R,-0+4/"0+/ 0* *0+ +,&*,/+ , $&0 -+,'$,, ", ,4*+,&/+%0 0 W'0&$4%"0+W ", '0&%$%+ &0'%,"/",& /%4/& */+/ *,#$,0& ,J0'%0& 00+JH"0&,,& , / L, G,,+/ ", S0'%,"/",& $/ %*00J/ ,&*,'%/ '0 '/+/',+&%'/& */+%'$/+,& / +/<& ", / &0'%,"/" /%4/ ',++/"/ /4B% 0* /4,, *0+ 0 ,%4%/+ ", / $,
E / SRL &, ",B% ,%4%/+ 0 &$*+%4%+ / ,9%J,'%/ ", ,&'+%$+/ *B%'/ */+/ / +/&-,+,'%/ ", /& */+%'%*/'%0,& &0'%/,& ,&0 ;$B%,&, -/'%%/"0 / +/&4%&% ", ,&/& ,-,'0 #$, & &, 0J+/ , , ,&#$,4/ ", /& &0'%,"/",& /%4/& ',++/"/& '0 /& /''%0,& &$ %&'+%*'% , , %B+0 ", +,J%&+0 +/&-,+,'%/& ;0 ",04%/"0 4/+'$/ ", /''%0,&. A $,&+0 ,,",+ ",&", , *$0 ", <%&/ *$+/4,, &0'%,/+%0 / &$B&%&,'%/ ", / +,J$/'% ", / SRL , / , 0 ,+/ ,',&/+%/ ,& 4H& / ;/B,+&, ,J%&/"0 / SAC ,9%&, $/ &$*,+*0&%'% ,+, /4B/& / #$,
6 ADA-TACION A LA FORMA DE SOCIEDAD ANONIMA CERRADA C$/"0 $/ &0'%,"/" /%4/ +,/ 0& +,#$%&%0& */+/ &,+ '0&%",+/"/ $/ &0'%,"/" /%4/ ',++/"/ &, , *0"+H /"/*/+ / ,&/ -0+4/ &0'%,/+%/ 4,"%/, / 40"%'/'% , 0 #$, -$,+, ,',&/+%0 ", */'0 &0'%/ ", ,&/$0. L/ &0'%,"/" /%4/ ',++/"/ #$, ",, ", +,$%+ 0& +,#$%&%0& #$, ,&/B, / , */+/ &,+ '0&%",+/"/ '040 / ",B, /"/*/+&, / / -0+4/ ", &0'%,"/" /%4/ #$, , '0++,&*0"/. A / ,-,'0 &, *+0',",+H / / 40"%'/'% *,+%,, ", &$ */'0 &0'%/ ,&/$0.
7
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8 CONCLUSIÓ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
21
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LEY GENERAL DE SOCIEDADES INDICE LI=RO I SOCIEDADES
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SECCIÓN SETA UTILIDADES
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TÍTULO I
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SECCIÓN TERCERA RESONSA=ILIDAD LIMITADA SECCIÓN CUARTA LI=RO IV
SOCIEDAD COMERCIAL DE SOCIEDADES CIVILES NORMAS COMLEMENTARIAS
SECCIÓN RIMERA
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25
TÍTULO IV R,*+,&,/, ", 0& OB%J/'%0%&/&
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SECCIÓN TERCERA
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SUCURSALES
DISOLUCIÓN LIPUIDACIÓN Y
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LI=RO V
CONTRATOS ASOCIATIVOS
TÍTULO FINAL (]) NOTA DE EDITOR
DISOSICIONES FINALES
DISOSICIONES TRANSITORIAS LI=RO RIMERO REGLAS ALICA=LES A TODAS LAS SOCIEDADES A+'$0 1. L/ S0'%,"/" P$%,,& '0&%$, / S0'%,"/" '0<%,, , /*0+/+ B%,,& 0 &,+<%'%0& */+/ , ,,+'%'%0 , '04 ", /'%<%"/",& ,'04%'/&. A+'$0 2. A4B%0 ", /*%'/'% ", / L, T0"/ &0'%,"/" ",B, /"0*/+ /J$/ ", /& -0+4/& *+,<%&/& , ,&/ ,. L/& &0'%,"/",& &$,/& / $ +J%4, ,J/ ,&*,'%/ &0 +,J$/"/& &$*,0+%/4,, *0+ /& "%&*0&%'%0,& ", / *+,&,, ,.
26
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N0 ,& ,9%J%B, *$+/%"/" ", &0'%0& '$/"0 , %'0 &0'%0 ,& , E&/"0 0 , 0+0& '/&0& &,//"0& ,9*+,&/4,, *0+ ,. A+'$0 5. C0,%"0 -0+4/%"/",& ", /'0 '0&%$%<0 L/ &0'%,"/" &, '0&%$, *0+ E&'+%$+/ B%'/ , / #$, ,&H '0,%"0 , */'0 &0'%/ #$, %'$, , ,&/$0. /+/ '$/#$%,+ 40"%'/'% ", &0& &, +,#$%,+, / 4%&4/ -0+4/%"/". E / ,&'+%$+/ *B%'/ ", '0&%$'% &, 04B+/ / 0& *+%4,+0& /"4%%&+/"0+,& ", /'$,+"0 '0 /& '/+/',+&%'/& ", '/"/ -0+4/ &0'%,/+%/. L0& /'0& +,-,+%"0& , , *H++/-0 /,+%0+ &, %&'+%B, 0B%J/0+%/4,, , , R,J%&+0 ", "04%'%%0 ", / &0'%,"/". C$/"0 , */'0 &0'%/ 0 &, ;$B%,&, ,,
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E&/ *+0;%B%'% 0 %,, , '$,/ / -0+4/ &0'%/. N0 &, *$,", /"0*/+ $/ ",04%/'% '04*,/ 0 /B+,<%/"/ 0 $/ +/ &0'%/ #$, '0,J/ 04B+,& ", 0+J/%&40& 0 %&%$'%0,& *B%'/& 0 &%J0& "%&%%<0& *+0,J%"0& *0+ ",+,';0& ", *+0*%,"/" %"$&+%/ 0 ,,4,0& *+0,J%"0& *0+ ",+,';0& ", /$0+ &/<0 #$, &, ",4$,&+, ,&/+ ,J%%4/"0 */+/ ,0. E R,J%&+0 0 %&'+%B, / / &0'%,"/" #$, /"0*/ $/ ",04%/'% '04*,/ 0 /B+,<%/"/ 0 $/ +/ &0'%/ %J$/ / / ", 0+/ &0'%,"/" *+,,9%&,,. E 0& ",4H& '/&0& *+,<%&0& , 0& *H++/-0& /,+%0+,& 0& /-,'/"0& %,, ",+,';0 / ",4/"/+ / 40"%'/'% ", / ",04%/'% 0 +/ &0'%/ *0+ , *+0',&0 &$4/+&%40 /, , $, ", "04%'%%0 ", / &0'%,"/" #$, ;// %-+%J%"0 / *+0;%B%'%. L/ +/ &0'%/ *$,", '0&,+8SUNAT *$B%'/"/ , 2!!8>8 #$, "%'/ 0+4/& &0B+, , $&0 ", %B+0& +,J%&+0& '0/B,& *0+ &0'%,"/",& #$, 40"%#$, &$ ",04%/'% 0 +/ &0'%/. SECCIÓN STIMA FORMAS ES-ECIALES DE LA SOCIEDAD ANÓNIMA
28
TÍTULO I SOCIEDAD ANÓNIMA CERRADA
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