This type of limited partnership is governed by the rules relating to corporations, and can trade under firm or corporate name, as long as The name is followed by the words 'Comandita por Ações' (Comandita by Shares), either in full or abbreviated - more information on this type of company can be found here. 

a SImpLE COMPANY (SOCIEDADE SIMPLES) is a type of company called either 'Sociedade Simples Pura' or 'Sociedade Simples limitada' - are not subject to bankruptcy, and for tax purposes must comply with depreciation and inventory control.

a Sociedade Simples Pura has its acts (constitution, amendments, and termination) registered in the Civil Registry of Legal Entities (Cartório de Registro Civil das Pessoas Jurídicas), and  its members respond in full for the debts incurred by the company.