23:47 Sep 20, 2011 

If it's a large or multinational company, you should also check if they have an English version of their Statutes (for 'information only', since the official version is (presumably) the Spanish text referred to in your source text). If they do, then you should use the same words as appear in that version.
In any event, your translation will have to include the Spanish words "al menos", since that is the actual expression referred to, and discussed, in your document - regardless of what it means.
This looks like a case for:
- leave the Spanish expression in the translation;
- add a neutral, literal translation in English, 'twixt ();
- add an NdT, based on your research.

22:25 Sep 20, 2011 

I suggest that it would be worth consulting "art. XXX de la ley de sociedades de responsabilidad limitata..." in the hopes of discovering the reasoning behind the statement in the source text (i.e., what could cause a contravention of that article?). Better still, consult 'el apartado XX de los estatutos sociales'. Best of all, consult both and compare.
Without that background info you (and we) can only guess - or assume a literal translation will be 'good enough'.

20:31 Sep 20, 2011 

I believe they are. in this case it would represent the minimum quota, which was never stated but it should have been according to the apartado XX..