62. The contributed capital of a legal person is composed of the consideration paid to the legal person for,1° in the case of a business corporation, the shares of its share capital;
2° in the case of a joint-stock company, the shares of its capital stock; or
3° in the case of a cooperative, a financial services cooperative or a mutual company, the shares of its capital stock or share capital.
The contributed capital of a partnership is composed,1° in the case of a general partnership, of the contribution made by each partner to obtain a share in the partnership; or
2° in the case of a limited partnership, of the contribution made by the special partners to the partnership’s common stock.