the Associations of Graduates in Commerce (Colegios de Titulares Mercantiles, CTMs), whose ...

Hi, Joan.

“titular” means incumbent, that is, an appointed officeholder, not a deputy.

On the other hand, in the text given a comma is superfluous after “titulares”. Delete the comma and you will have “Interventores Titulares Mercantiles”… and “Interventor Acreedor”.

I believe that “Interventor Acreedor” and “Interventor Mercantil” are similar to Court-appointed Receivers/Trustees. It is clear that an “Interventor Acreedor” should be one of the company’s creditors, and I assume that an “Interventor Mercantil” is one who is not a creditor of said company.

Best regards,
Manuel
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incumbent – \In*cum"bent\, n. A person who is in present possession of a benefice or of any office.
The incumbent lieth at the mercy of his patron. --Swift.
Source: Webster's Revised Unabridged Dictionary, © 1996, 1998 MICRA, Inc.

Incumbent – adj 1: lying or leaning on something else; "an incumbent geological formation" 2: currently holding an office; "the incumbent governor" n : the official who holds an office [syn: officeholder]
Source: WordNet ® 2.0, © 2003 Princeton University

http://dictionary.reference.com/search?q=incumbent
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http://www.google.co.ve/search?hl=es&q="take-over" "court-a...

Better late than never.

Suspensión de Pagos: approx. a voluntary receivership.