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Akciju Sabiedrība
''Akciju sabiedrība'' (Latvian pronunciation: �aktsiju ˈsabiɛdri:ba abbreviated a/s or AS, pronounced �aːˈes is a Latvian word for a legal form of a corporation in Latvia. In English, the Latvian term ''akciju sabiedrība'' is translated as ''stock company'' by the Commercial Law of Latvia. In Latvia, stock companies (''akciju sabiedrība'' or ''AS'') are being registered by the Register of Enterprises of Latvia. ''Akciju sabiedrība'' (AS) is a company whose shares or stocks may be publicly traded. In English, the roughly equivalent terms are Joint-stock company (JSC) and Public limited company (PLC). ''Akciju sabiedrība'' is usually set up if intended to carry out a business requiring large investments. Since stock is a security, the raising of public capital by issuing new stock makes it easier to attract more investment than by offering shares to a closed range of applicants, as is the case with the limited liability company (LLC or ''SIA'' in Latvian). In additio ...
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Latvian Orthography
The modern Latvian language, Latvian orthography is based on Latin script adapted to phonetic principles, following the Latvian phonology, pronunciation of the language. The standard alphabet consists of 33 letters – 22 unmodified Latin letters and 11 modified by diacritics. It was developed by the Knowledge Commission of the Riga Latvian Association in 1908, and was approved the same year by the orthography commission under the leadership of Kārlis Mīlenbahs and Jānis Endzelīns. It was introduced by law from 1920 to 1922 in the Republic of Latvia. Latvian orthography historically used a system based upon German language, German Phonemic orthography, phonetic principles, while the Latgalian dialect was written using Polish orthography, Polish orthographic principles. Alphabet The modern Latvian standard alphabet consists of 33 letters, 22 unmodified letters of the Latin alphabet and additional 11 modified by diacritics. The vowel letters ''A'', ''E'', ''I'' and ''U'' can ...
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List Of Legal Entity Types By Country
A business entity is an entity that is formed and administered as per corporate law in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of legal person, business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability company, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. Some of these types are listed below, by country. For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases, for example: *private company limited by shares or Ltd. (United Kingdom, Ireland, and the Commonwealth) *public limited company (United Kingdom, Ireland, and the Commonwealth) *limited partnership *general partnership *char ...
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Osakeyhtiö
(; " stock company"), often abbreviated to Oy (), is the term for a Finnish limited company (e.g., Ltd, LLC, or GmbH). The Swedish-language term is , often abbreviated (in Finland) to Ab. The Swedish abbreviation is sometimes included, as in ''Ab Company Oy'', ''Oy Company Ab'', or ''Company Oy Ab''. The abbreviations have been styled in many ways, such as ''Oy'', ''OY'', ''O.Y.'', or even ''O/Y''. The English form is ''Ltd.'' ''Julkinen osakeyhtiö'' ''Julkinen osakeyhtiö'' (pl. ''julkiset osakeyhtiöt'') means "public stock company" and is abbreviated to Oyj (). A ''julkinen osakeyhtiö'' can be listed on the Helsinki Stock Exchange. The term's Swedish equivalent is Abp (''publikt aktiebolag''). A ''julkinen osakeyhtiö'' may be called a public limited company or public company A public company is a company whose ownership is organized via shares of share capital, stock which are intended to be freely traded on a stock exchange or in over-the-counter (finance), ...
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Aktiebolag
(, " stock company") is the Swedish term for "limited company" or "corporation". When used in company names, it is abbreviated as "AB" (in Sweden), "Ab" (in Finland), or, rarely, "A/B" (dated), roughly equivalent to the abbreviations ''Corp.'', '' Ltd.'', and '' PLC''. The state authority responsible for registration of aktiebolag in Sweden is called the Swedish Companies Registration Office. Sweden All ''aktiebolag'' are divided into two categories: private limited companies and public limited companies. The name of a private limited company may not contain the word ''publikt'' ("public") and the name of a public limited company may not contain the word ''privat'' or ''pvt.'' ("private"). Public A public limited company (''publikt aktiebolag'') is legally denoted as "AB (publ.)" in Sweden or "Abp" in Finland. A Swedish public limited company must have a minimum share capital of 500,000 Swedish kronor and its shares can be offered to the public on the stock market. T ...
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Aksjeselskap
is the Norwegian term for a stock-based company. It is usually abbreviated AS, historically often written as A/S. An AS is always a limited company, i.e. the owners cannot be held liable for any debt beyond the stock capital. Public companies are called (ASA), while companies without limited liability are called (ANS). All AS companies must have a stock capital of at least NOK 30,000. In addition, they must have a board of directors, depending on the size of turnover, balance sheet total or number of employees, an auditor. They may appoint a managing director (MD) or chief executive (CEO). If the company has assets exceeding NOK 3 million, the board must have at least three members and cannot be chaired by the MD/CEO. Practically all Norwegian companies have a fiscal year from January to December, but some foreign subsidiaries may have a different fiscal year, as is allowed, to match the parent corporation. The ASA differentiates from the in that it has rules regu ...
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Aktieselskab
(; abbr.: A/S or a/s, ; ) is the Danish name for a stock-based corporation. An ''aktieselskab'' may be either publicly traded or private. Liability The shareholders of an ''aktieselskab'' are not liable for the debts of the company. If an A/S is owned by a holding company (typically another A/S or ApS), the profit from the production company can be transferred to the holding company and the two will be taxed as if they were one entity (''sambeskatning''; joint taxation). Both an ''aktieselskab'' (A/S) and an ''anpartselskab'' (ApS) are by definition, limited liability companies; the main difference being that only the A/S issues stock. In case of bankruptcy, creditors are not able to pursue claims towards investors who have not personally provided security. Professional credit lenders such as banks will consequently demand security for credit lend to the A/S or ApS since securitized debt are given legal preference compared to unsecured debts. In case of bankruptcy, if ...
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Aktiengesellschaft
(; abbreviated AG ) is a German language, German word for a corporation limited by Share (finance), share ownership (i.e., one which is owned by its shareholders) whose shares may be traded on a stock market. The term is used in Germany, Austria, Switzerland (where it is equivalent to a ''S.A. (corporation), société anonyme'' or a ''società per azioni'') and South Tyrol for companies incorporated there. In the United Kingdom, the equivalent term is public limited company, and in the United States, while the terms "Incorporation (business), incorporated" or "corporation" are typically used, technically the more precise equivalent term is "joint-stock company". Meaning of the word The German word ''Aktiengesellschaft'' is a compound noun made up of two elements: ''Aktien'' meaning an acting part or shares, share, and ''Gesellschaft'', meaning company or society. English translations include ''share company'', or ''company limited by shares'', or joint-stock company. In German, ...
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Stock Market
A stock market, equity market, or share market is the aggregation of buyers and sellers of stocks (also called shares), which represent ownership claims on businesses; these may include ''securities'' listed on a public stock exchange as well as stock that is only traded privately, such as shares of private companies that are sold to investors through equity crowdfunding platforms. Investments are usually made with an investment strategy in mind. Size of the market The total market capitalization of all publicly traded stocks worldwide rose from US$2.5 trillion in 1980 to US$111 trillion by the end of 2023. , there are 60 stock exchanges in the world. Of these, there are 16 exchanges with a market capitalization of $1 trillion or more, and they account for 87% of global market capitalization. Apart from the Australian Securities Exchange, these 16 exchanges are all in North America, Europe, or Asia. By country, the largest stock markets as of January 2022 are in t ...
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Latvian Language
Latvian (, ), also known as Lettish, is an East Baltic languages, East Baltic language belonging to the Indo-European language family. It is spoken in the Baltic region, and is the language of the Latvians. It is the official language of Latvia as well as one of the official languages of the European Union. There are about 1.5 million native Latvian speakers in Latvia and 100,000 abroad. Altogether, 2 million, or 80% of the population of Latvia, spoke Latvian in the 2000s, before the total number of inhabitants of Latvia slipped to 1.8 million in 2022. Of those, around 1.16 million or 62% of Latvia's population used it as their primary language at home, though excluding the Latgale Planning Region, Latgale and Riga Planning Region, Riga regions it is spoken as a native language in villages and towns by over 90% of the population. As a Baltic languages, Baltic language, Latvian is most closely related to neighboring Lithuanian language, Lithuanian (as well as Old Prussian language ...
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Financial Instrument
Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership, interest in an entity or a contractual right to receive or deliver in the form of currency (forex); debt ( bonds, loans); equity ( shares); or derivatives ( options, futures, forwards). International Accounting Standards IAS 32 and 39 define a financial instrument as "any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity". Financial instruments may be categorized by " asset class" depending on whether they are foreign exchange-based (reflecting foreign exchange instruments and transactions), equity-based (reflecting ownership of the issuing entity) or debt-based (reflecting a loan the investor has made to the issuing entity). If the instrument is debt it can be further categorized into short-term (less than one year) or long-term. ...
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