A. Permanent Structures 永久性组织形式
i. Frequently used Corporate Structures 常用公司组织形式
The stock corporation and the limited liability company are the most important and frequently used company types regulated under the General Corporations Law (LGS” for its Spanish acronym), effective on January 1, 1998.
股份公司和有限责任公司是1998年1月1日生效的《秘鲁普通公司法》（西班牙语首字母缩写为“LGS”）所规范的最重要和最常用的公司类型。
The LGS Law recognizes and regulates seven types of corporations:
LGS法认可并规范以下七种类型的公司：
(i) Stock corporations, in its three corporate forms: general stock - S.A.; closely held--S.A.C. and publicly held - S.A.A 股份公司有三种公司形式，普通股份- S.A.；封闭持股- S.A.C.；公众持股- S. A.A.
(ii) General partnership 普通合伙企业
(iii) Limited partnership 有限合伙企业
(iv) Limited partnership by shares 股份有限合伙企业
(v) Commercial limited liability company商业有限责任公司
(vi) Ordinary civil society 普通市民社会组织
(vii) Limited liability company有限责任公司
On the other hand, Legislative Decree No. 1409 and its Regulations, published in September 2018 and October 2019 respectively, create and regulate a new corporate form: the Simplified Closed Stock Company (S.A.C.S.). This new corporate form, which allows only natural persons to be shareholders, seeks to have a more expeditious constitution procedure.
另一方面，2018年9月公布的第1409号立法法令及2019年10月公布的实施细则创设并规范了一种新的公司形式：简易封闭股份有限公司（S. A. C. S.）。这种新的公司形式，只允许自然人成为股东，设立程序更为快捷。
The most common corporations in commercial practice are the stock corporations. In general, Peruvian regulations on corporations are similar to those established in other jurisdictions. Peruvian legislation recognizes and regulates three types of stock corporations: (i) general stock - S.A.; (ii) closely held - S.A.C.; and (iii) publicly held - S.A.A. These three types of corporation mentioned above have the essential features of any stock corporation, that is, stocks are issued, their ownership is divided into equity shares and they have limited liability.
商业实践中最常见的公司是股份公司。一般而言，秘鲁对公司的规定与其他司法管辖区的规定相似。秘鲁立法认可并规范三种类型的股份公司：（i）普通股份- S. A.; （ii）封闭持股- S. A. C.; （iii）公众持股- S. A. A.。上述三种类型的公司均具备股份公司的基本特征，即：发行股票、所有权分被均分成股份、承担有限责任。
(i)A general stock corporation is a capital stock company. Its capital is represented by shares which give titleholders the rights set forth in the LGS Law, as well as in the respective company bylaws.
普通股份公司是一种资本股权公司。其资本由股份所代表，并赋予股份持有人在LGS法中所规定的，以及在各自的公司内部章程中所规定的权利。
(ii) Specific regulations regarding closely held corporations include characteristics proper to a
capital stock company, and also provide a suitable corporate structure for a limited number of shareholders who are usually involved in the company management. Given the importance of shareholders’ personal factors in terms of ownership and capital management, its shares cannot be listed on the stock market.
关于封闭持股公司的特殊规定包含了股份公司的特征，也为通常参与公司经营管理、有限数量的股东提供了合适的公司组织形式。鉴于股东在所有权和资本管理方面具有人合性的重要考虑，其股份不能在证券市场上市。
(iii) An publicly held corporation must comply with one or more of the following conditions: (i) have made a primary public offering of shares or bonds convertible into shares; (ii) have more than 750 shareholders; (iii) more than 35% of its capital stock must belong to 175 or more shareholders, without considering within this number those shareholders whose individual owner equity does not reach two per thousand of the capital or exceeds 5% of the capital stock; (iv) it is incorporated as such; or (v) all shareholders with voting rights have unanimously approved to adopt such corporation system. Publicly held corporation must register its stock in the Stock Market Public Registry. This means that its stock trading of free transfer may not be restricted, unless otherwise expressly provided in the LGS Law. This type of corporation is subject to supervision by the Superintendence of Stock Market (SMV).
（iii） 公众持股公司必须符合以下一项或多项条件：（i）已经首次公开发行了股票或可转换为股票的债券；（ii）超过750名股东；（iii）超过35%的股本属于175名或以上的股东，但不考虑其中个人所有者权益未达到资本千分之二或股本总额超过5%的股东；（iv）已经按照公众持股公司的形式设立；或（v）所有有投票权的股东一致同意采用这一公司制度。公众持股公司必须在证券市场公开登记处登记其股票。这意味着除非LGS法明确规定，其股票的自由转让不得受到限制。这种类型的公司受证券市场监管局（SMV）的监管。
Regulations applicable to the limited liability company - S.R.L. are similar to those for closely held corporations as members’ personal factors are involved in these types of companies pursuant to the LGS Law. In these companies, capital is represented by membership interest.
根据LGS法，适用于有限责任公司-S. R. L.的法规与封闭持股公司相似，封闭持股公司成员的人合因素也体现在这些类型公司中。在这些公司中，资本代表着股东权益。
a. General Features一般特征The table below describes the most relevant features of the general stock corporation, closely held corporation, and limited liability companies.
下表详细描述了股份有限公司、封闭持股公司和有限责任公司的主要特征：