Dioničko društvo spada u skupinu društava kapitala te je prema tome temelj povezivanja. Dioničko društvo je pravna osoba i ono odgovara za svoje obveze, a društvo ima propisane obvezne organe koji čine glavna skupština, uprava i nadzorni odbor . Kad govorimo o temeljnom kapitalu i dionicama u statutu dioničkog društva može se odrediti da se dioničaru na njegov zahtjev dionica koja glasi na ime zamijeni za dionicu koja glasi na donositelja ili dionica koja glasi na donositelja za dionicu koja glasi na ime dok temeljni kapital dioničkog društva predstavlja minimalni iznos koji se mora uplatiti prilikom njegovog osnivanja čiji je taj minimalni iznos definiran zakonom. Zakon o trgovačkim društvima je propisao stroge formalnosti koje se moraju ispuniti pri osnivanju dioničkog društva iz razloga što se time želi postići veća ozbiljnost osnivatelja i olakšati rad registarskom sudu. Osnivanje dioničkog društva može biti simultano i sukcesivno te nas ono upućuje u način koje dioničko društvo bira. Time se određuje i status koji se može mijenjati ali uz odluku glavne skupštine i nadzornog odbora koji ga potom mijenja

The joint stock company belongs to the group of capital companies and is therefore the foundation of the link. A joint stock company is a legal entity and it is responsible for its obligations, and the company has prescribed mandatory bodies constituting the general assembly, management and supervisory board. When it comes to equity capital and shares in the statute of a joint-stock company, it may be stipulated that a shareholder at his request of a shareholder who is acting as a substitute for a shareholder who is referring to the bearer or shareholder who speaks to the shareholder for the share that is on behalf of the share capital of the joint stock company the minimum amount that must be paid upon its establishment whose minimum amount is defined by law. The Companies Act prescribes the strict formalities that must be fulfilled when establishing a joint stock company because it wants to achieve the gravity of the founder and facilitate the work of the registrar court. The founding of a joint stock company can be simultaneous and successive and it refers to us in a way that a stock company chooses. This also determines the status that can be changed, but with the decision of the General Assembly and the Supervisory Board that subsequently changes.