La escritura social de la compañía colectiva, deberá expresar:
El nombre, apellido y domicilio de los socios.
La razón social.
El nombre y apellido de los socios a quienes se encomiende la gestión de la compañía, y el uso de la firma social.
El capital que cada socio aporte en dinero efectivo, créditos o efectos, con expresión del valor que se dé a éstos o de las bases sobre que haya de hacerse el avalúo.
La duración de la compañía.
Las cantidades que en su caso se asignen a cada socio gestor anualmente para sus gastos particulares.
Se podrán también consignar en la escritura todos los demás pactos lícitos y condiciones especiales que los socios quieran establecer.
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