甲、乙两家房地产开发公司签订合同，共同开发两幢商品住宅 楼，约定共同出资、共同管理，无论以哪一方的名义开发，最后盈亏 各半。合同签订后，两公司共同筹集了开发资金并成立了联合办 公机构，但实际开发建设的所需手续包括土地使用权、规划设计、 预售商品房登记等都以甲 A, B two real estate development company signed a contract to jointly develop two commercial residential buildings, agreed to co-financing, joint management, no matter which side of the name of the development, the final profit and loss in half. After the signing of the contract, the two companies jointly raised funds for the development and set up a joint office, but the actual procedures required for development and construction include land use rights, planning and design, and pre-sale of commercial houses and so on.