BORME

The BORME is the official publication where corporate acts registered in the Commercial Registry are made public. It includes: director appointments and resignations, capital increases or reductions, changes to company statutes, insolvency proceedings, and company dissolutions.

Commercial Registry

Public institution responsible for registering and publishing legal acts related to companies in Spain. It records: company incorporation, changes in directors or legal structure, filing of annual accounts, and modifications to company statutes. The Commercial Registry guarantees legal transparency.

Share Capital

The total value of contributions made by partners when the company is established or during capital increases. It represents the company's initial equity base and legal capital structure.

Limited Liability Company (S.L.)

Legal form of a company in which the capital is divided into social participations and partners have limited liability to the capital contributed.

RAI

Registry of Unpaid Acceptances. Database that collects information on commercial instruments (promissory notes, bills) that have been unpaid.

Koyama Makoto

Last company where he held a position

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