Article 68: Conversion of economic partnerships and societies

1. Business partnerships and societies of the same type may be transformed into economic partnerships and societies of another type or into productive cooperatives by decision of the general assembly 2. In the transformation of the partnership into a society, every full comrade who has become a member(s) of the society, into a member(s) of the society, shall be subject to the procedure established by this Code and the Economic Societies Acts. For two years, all of his property has a subsidiary liability for obligations that have passed on to the community from the partnership. 3. The rules set out in this paragraph shall therefore apply when the partnership is transformed into a production cooperative. Societies cannot be reorganized into non-profit organizations as well as unitary commercial organizations.