Incorporation of Capital Company or more than one through split-up of an existing company into more than one:

In this case there is an existing Joint Stock Company –no matter what is the operating legal system– and desires to split part of it, probably its physical assets or part of its cash capital where the company would be independent with it, in such case it is necessary that partners in the existing company are the same as partners in the company to be incorporated. The procedure is implemented through Incorporation Department and Amendment Department, where a decree of split-up the existing company is issued from the General Department of Amendments. In this case the existed company is named (the Split Company), and a new company is incorporated in the Incorporation Department at GAFI and named (the Splitting Company).

Incorporation of Capital Company through conversion of Partnership incorporated according to the provisions of Trade Law into Capital Company:

In this case it is necessary to conduct evaluation of net assets and liabilities of the Partnership needed to be converted. The result of the evaluation is considered as part of the company's capital in case partners want to increase it due to the conversion by adding cash share, in some cases in-kind shares are enough and considered to be the total capital of the company.​