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... setting up a corporation requires that the incorporators prepare a charter and a set of bylaws Although personal computer software that creates charters and bylaws is now available, a lawyer is... Morgan Guaranty Trust Company, a commercial bank, while the other became Morgan Stanley, a major investment banking house Note also that Japanese and European banks can offer both commercial and... the real rate by subtracting inflation from the nominal rate 30 An Overview of Corporate Finance and the Financial Environment 32 CHAPTER An Overview of Corporate Finance and the Financial Environment