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The branch is a secondary company created and managed directly by a parent company. Generally, the branch is established in another geographical space (regularly abroad), than the company which is in charge of it. In the Comoros, the procedures for setting up a branch are managed by the National Agency for the Promotion of Investments (ANPI).

A commercial company is a company whose legal form and/or corporate purpose are commercial . The share capital is divided into shares, of the same value, which can only be transferred with the consent of all the partners. In the Comoros, the National Agency for the Promotion of Investments (ANPI) is authorized to register companies.

Approval is the title that entitles a company to benefit from the advantages of the investment code. It is granted by the Technical Approvals Committee (CTA) which is chaired by the National Agency for the Promotion of Investments (ANPI) .

The trader is a natural person who simultaneously performs acts of commerce for his own account. In the Comoros, the National Agency for the Promotion of Investments (ANPI) is authorized to register traders.