In 1919 Spain introduced the Sociedad de Responsabilidad Limitada (SRL), an enterprise form combining elements of the partnership and the corporation. An unusual feature of the Spanish Commercial Code allowed the Justice Ministry to authorize the form by fiat. The SRL did not have a statutory basis until 1953. Thus SRLs formed between 1919 and 1953 relied on other sources for their rules. These early SRLs had distinctive ownership, governance, and capital-structure patterns. Most entrepreneurs creating SRLs modeled their firms on partnerships, but some pushed the form in the corporation’s direction.

中文翻译：

---

不包括指示信息：1919–1936年西班牙的Resocisabilidad Limitada

1919年，西班牙推出了责任合伙企业有限公司（SRL），这是一种结合了合伙企业和公司要素的企业形式。西班牙商业法典的一个不寻常的功能是允许司法部通过法定授权对表格进行授权。SRL直到1953年才具有法定依据。因此，1919年至1953年成立的SRL依靠其规则。这些早期的SRL具有独特的所有权，治理和资本结构模式。大多数创建SRL的企业家都以合伙企业为模型范本，但是有些企业家将这种形式推向了公司的方向。