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Calcio Como
Como 1907, commonly referred to as Como, is an Italian football club based in Como, Lombardy, Italy. The club currently plays in Serie B, the second tier of Italian football, following promotion from the 2020–21 Serie C season. The club was founded in 1907 and the team's colour is royal blue. Como were in Serie A in 2002–03; this was followed by three consecutive relegations culminating in demotion to Serie C2 at the end of the 2004–05 following a playoff (2–1 on aggregate) with Novara Calcio. Financially overstretched they were declared bankrupt and excluded from participation in Italian professional football. They were immediately admitted to Serie D, the top level of non-professional football in Italy, where they spent three seasons before earning promotion back to Serie C2 in the 2007–08 season. After a further bankruptcy in 2016, a new company re-founded the club in 2017 and was admitted to Serie D for the 2017–18 season. History Como were first promoted to ...
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Società A Responsabilità Limitata
''Società a responsabilità limitata'' (S.r.l. or srl) is a kind of legal corporate entity in Italy, which literally means (but is not entirely equal to) limited liability company. It has a similar form to ''società sportiva dilettantistica a responsabilità limitata'' (S.s.d a r.l.) for amateur sports-related companies and their corresponding regulations: article 90 of the Italian Law №289 of 2002. Differing from ''società per azioni'' (S.p.A.), S.r.l. may not issue shares that have par value, but only the quota ( it, quote) or units of the share capital. Moreover, the articles of association of S.r.l. allowed different allocations of profits and assets, which was more comparable to a limited partnership. A fourth form of corporate entity, "''società cooperativa a responsabilità limitata''" (S.c.r.l. or S.c. a r.l.), was seen in the cooperatives of Italy. References

{{DEFAULTSORT:Societa a Responsabilità Limitata Legal entities Types of business entity ...
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