The law was adopted to achieve its great goal on the basis of encouraging national capital investment in companies and controlling its activities in a manner that guarantees the performance of its role in the planned economic development. Therefore, the law came in a new way in regulating the provisions of companies in which it differs from previous legislations in addition to organizing new issues integrating and transforming companies and that the task of interpreting The new rulings are the responsibility of jurisprudence and the judiciary. The judiciary interprets it through its application of the law and jurisprudence it interprets it through in-depth legal studies and that such doctrinal studies benefit the judge in the field of application where he is cited by it even if it is not binding on him and the legislator also benefits from the jurisprudence notes when he intends to Reconsidering the law, whether by amending it or by reorganizing it.