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(i)

A BUSINESS ENTITY is an entity that is formed and administered as per commercial 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 business entities defined in the legal systems of various countries. These include corporations , cooperatives , partnerships , sole traders , limited liability company 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, ≈ public limited company (UK, Ireland and the Commonwealth) ≈ Ltd.
Ltd.
(UK, Ireland and the Commonwealth) ≈ limited partnership = unlimited partnership = chartered company = statutory company = holding company = subsidiary company = one man company (sole proprietor ) = NGOs

However, the regulations governing particular types of entity, even those described as roughly equivalent, differ from jurisdiction to jurisdiction.

When creating or restructuring a business, the legal responsibilities will depend on the type of business entity chosen.

CONTENTS

* 1 Albania
Albania
* 2 Argentina
Argentina
* 3 Australia
Australia
* 4 Austria
Austria
* 5 Belarus
Belarus
* 6 Belgium
Belgium
* 7 Bosnia and Herzegovina
Bosnia and Herzegovina
* 8 Brazil
Brazil
* 9 Brunei
Brunei
* 10 Bulgaria
Bulgaria
* 11 Cambodia
Cambodia
* 12 Canada
Canada
* 13 Chile
Chile
* 14 China
China
* 15 Colombia
Colombia
* 16 Croatia
Croatia
* 17 Czech Republic
Czech Republic
* 18 Denmark
Denmark
* 19 Dominican Republic
Dominican Republic
* 20 Ecuador
Ecuador
* 21 Egypt
Egypt
* 22 Estonia
Estonia
* 23 Ethiopia
Ethiopia
* 24 European Economic Area
European Economic Area
(including the European Union) * 25 Finland
Finland
* 26 France
France
* 27 Germany
Germany
* 28 Greece
Greece
* 29 Guatemala
Guatemala
* 30 Haiti
Haiti
* 31 Hong Kong
Hong Kong
* 32 Hungary
Hungary
* 33 Iceland
Iceland
* 34 India
India
* 35 Indonesia
Indonesia
* 36 Iran
Iran
* 37 Ireland * 38 Israel
Israel
* 39 Italy
Italy
* 40 Japan
Japan
* 41 Jordan
Jordan
* 42 Kazakhstan
Kazakhstan
* 43 Korea, South * 44 Latvia
Latvia
* 45 Lebanon
Lebanon
* 46 Lithuania
Lithuania
* 47 Luxembourg
Luxembourg
* 48 Macedonia * 49 Malaysia
Malaysia
* 50 Mexico
Mexico
* 51 Mongolia
Mongolia
* 52 Montenegro
Montenegro
* 53 Morocco
Morocco
* 54 Namibia
Namibia
* 55 Nepal
Nepal
* 56 Netherlands
Netherlands
* 57 New Zealand
New Zealand
* 58 Nicaragua
Nicaragua
* 59 Nigeria
Nigeria
* 60 Norway
Norway
* 61 Oman
Oman
* 62 Pakistan
Pakistan
* 63 Peru
Peru
* 64 Philippines
Philippines
* 65 Poland
Poland
* 66 Portugal
Portugal
* 67 Romania
Romania
* 68 Russia
Russia
* 69 Saudi Arabia
Saudi Arabia
* 70 Serbia
Serbia
* 71 Singapore
Singapore
* 72 Slovakia
Slovakia
* 73 Slovenia
Slovenia
* 74 South Africa
South Africa
* 75 Spain
Spain
* 76 Sweden
Sweden
* 77 Switzerland
Switzerland
* 78 Taiwan * 79 Thailand
Thailand
* 80 Turkey
Turkey
* 81 Tunisia
Tunisia
* 82 Ukraine
Ukraine
* 83 United Kingdom
United Kingdom

* 84 United States
United States

* 84.1 Federally incorporated

* 84.2 State, Territory or Commonwealth incorporated

* 84.2.1 Partnerships
Partnerships
* 84.2.2 Limited Liability Companies
Companies
* 84.2.3 Corporations

* 85 Uzbekistan
Uzbekistan
* 86 Vietnam
Vietnam
* 87 See also * 88 References * 89 External links

ALBANIA

* Sh.A. (Shoqëri Aksionere): ≈ PLC (UK) * Sh.p.k. (Shoqëri me përgjegjësi të kufizuar): ≈ Ltd.
Ltd.
(UK) * Shoqëri komandite: ≈ limited partnership * Shoqëri kolektive: ≈ general partnership

ARGENTINA

* S.A. (Sociedad Anónima): ≈ plc (UK) * S.R.L. (Sociedad de Responsabilidad Limitada): ≈ Ltd.
Ltd.
(UK): ≈ limited liability company (USA) * S.C.S. (Sociedad en Comandita Simple): ≈ limited partnership * S.C.p.A. (Sociedad en Comandita por Acciones): limited partnership with shares * Soc.Col. (Sociedad Colectiva): ≈ general partnership (USA) * S.C.e I. (Sociedad de Capital e Industria) * S.E. (Sociedad del Estado): ≈ state-owned enterprise * S.G.R. (Sociedad de Garantía Reciproca)

AUSTRALIA

See also: Corporations Act 2001
Corporations Act 2001

* Inc. (Incorporated): restricted to non-profit associations * Ltd.
Ltd.
(Limited): ≈ plc (UK). The suffix Ltd.
Ltd.
may also be used by a private company limited by guarantee, such as a charity or university (these may obtain dispensation from the Registrar of Companies
Companies
to operate without the suffix). * NL (No liability): A type of mining, speculative, or research company with no right to call up the unpaid issue price of shares. * Pty. Ltd.
Ltd.
(Proprietary Limited Company): ≈ Ltd.
Ltd.
(UK) ATF Trust. In Australia
Australia
companies can act as a trustee for a trust. * Pty. (Unlimited Proprietary) company with a share capital: A company, similar to its limited company (Ltd., or Pty. Ltd.) counterpart, but where the liability of the members or shareholders is not limited.

AUSTRIA

* Gen (Genossenschaft; types: Erwerbs- und Wirtschaftsgenossenschaft): ≈ cooperative * Privatstiftung: ≈ private foundation * Verein: ≈ nonprofit association * European business entities * e.U. (eingetragenes Einzelunternehmen): ≈ sole trader (UK), sole proprietorship (US)

* Kapitalgesellschaften: ≈ companies

* AG (Aktiengesellschaft): ≈ plc (UK). Minimum capital €70,000. * GmbH
GmbH
( Gesellschaft mit beschränkter Haftung
Gesellschaft mit beschränkter Haftung
): ≈ Ltd.
Ltd.
(UK). Minimum capital €35,000.

* Personengesellschaften: ≈ partnerships

* _unincorporated (i.e. unregistered and without legal personality)_:

* stG (stille Gesellschaft): ≈ partnership by estoppel (i.e., no partnership agreement) * GesbR (Gesellschaft des bürgerlichen Rechts): ≈ partnership by contract (i.e., formed by partnership agreement); statutes and regulations concerning Austrian companies, especially with regards to the companies register (_Firmenbuch_), do not apply.

* _incorporated (i.e. registered and with legal personality)_:

* OG (offene Gesellschaft): ≈ general partnership * KG (Kommanditgesellschaft): ≈ limited partnersh

* ip

* GmbH
GmbH
minimum capital: HRK 20,000 * J.D.O.O. (jednostavno društvo s ograničenom odgovornošću): simple Ltd.; minimum capital: HRK 10 (same liabilities as an Ltd., but annually has to set aside 25% of profit to collect enough equity capital to become d.o.o.) * J.T.D. (javno trgovačko društvo): ≈ general partnership * K.D. (komanditno društvo): ≈ limited partnership * GIU (gospodarsko interesno udruženje): economic interest grouping * ZADRUGA: cooperative

Types of natural person business entities:

* OBRT: ≈ sole proprietorship ; several types: _slobodni_, _vezani_, and _povlašteni obrt_ (free, tied, and privileged proprietorship registered according to profession; tied and privileged proprietorships are those only master craftsmen can register,) _paušalni obrt_, _obrt-dohodaš_, _obrt-dobitaš_ (flat-rate proprietorship, income tax p., profits tax p.; these are registered according to the type of taxation; first two are obligated to pay income tax and the last one is obligated to pay profits tax), _sezonski obrt_ (seasonal proprietorship, that runs for a limited number of months during a year) * ORTAKLUK: partnership of two or more sole proprietors * SLOBODNA DJELATNOST: free profession; self-employment but only for certain types of professions: e.g. artists, journalists, lawyers, etc.; freelancing (similar to sole proprietors in their obligations) * DOMAćA RADINOST and SPOREDNO ZANIMANJE: home business and side profession; limited forms of self-employment aimed at registering supplementary income from, say, small repairs or hobbies * OPG (obiteljsko poljoprivredno gospodarstvo): family run agricultural business

CZECH REPUBLIC

* a.s. , akc. spol. ( Akciová společnost): ≈ plc (UK). Minimum share capital CZK 2 000 000. Must have a supervisory board in addition to the management board. * s.r.o. , spol. s r.o. ( Společnost s ručením omezeným): ≈ Ltd.
Ltd.
(UK) Minimum share capital CZK 1 * v.o.s. (veřejná obchodní společnost): ≈ general partnership * k.s. (komanditní společnost): ≈ limited partnership * o.p.s. (obecně prospěšná společnost ): ≈ One of the legal forms for non-governmental non-profit organizations * živnost: ≈ Sole proprietorship
Sole proprietorship
* s.p. (státní podnik): ≈ state enterprise * příspěvková organizace: ≈ subsidized organization * z.s. (zapsaný spolek) ≈ Voluntary association
Voluntary association
. Formerly o.s. (Občanské sdružení.)

DENMARK

* Enkeltmandsvirksomhed: sole proprietorship * Forening: ≈ association * I/S (Interessentskab): ≈ general partnership . * IVS (Iværksætterselskab): private limited company startup with limited equity capital. Must use 25% of profit to collect enough equity capital to become an ApS. * ApS (Anpartsselskab): private limited company . * A/S (Aktieselskab): public limited company . * K/S (Kommanditselskab): limited partnership * P/S (Partnerselskab _or_ Kommanditaktieselskab): partnership limited by shares * A.M.B.A. (Andelsselskab med begrænset ansvar): limited liability co-operative . * F.M.B.A. (Forening med begrænset ansvar): limited liability voluntary association . * S.M.B.A. (Selskab med begrænset ansvar): limited liability company . * Partsrederi: A form of combined and continued ownership of a merchant vessel. * Erhvervsdrivende fond: commercial foundation * G/S (Gensidigt selskab): mutual organization

DOMINICAN REPUBLIC

* C. por A. (Compañía por Acciones), also abbreviated CXA * S.A. (Sociedad Anónima): ≈ public limited company * S.A.S ( Sociedad AnónimaSimplificada): ≈ * SRL. (Sociedad de Resposabilidad Limitada): ≈ Limited Liability Company
Company
* EIRL. (Empresa Individual de Responsabilidad Limitada): ≈ * Sociedad En Comandita Simple.

ECUADOR

* S.A. (Sociedad Anónima): ≈ public limited company * C.A. (Compañía Anónima) * Cía. Ltda. (Compañía Limitada): ≈ Limited Liability Company
Company
* EP (Empresa Pública)

EGYPT

* SAE (Sharikat al-Mossahamah) ≈ plc (UK). Minimum capital EGP 250,000. * LLC (Limited Liability Company) ≈ Ltd.
Ltd.
(UK). No Minimum capital . * Sharikat Tadamun ≈ شركة تضامن general partnership * Sharikat Tawssiyah Bassita ≈ شركات توصية بسيطة limited partnership * Sharikat Tawssiyah Belashom ≈ LLP

ESTONIA

* FIE (Füüsilisest isikust ettevõtja): ≈ sole trader (UK), sole proprietorship (US)

* Partnerships:

* UÜ (Usaldusühing): ≈ limited partnership * TÜ (Täisühing): ≈ general partnership

* Companies:

* OÜ (Osaühing): ≈ (Ltd.) private limited company (UK), (LLC) limited liability company (US) * AS (Aktsiaselts): ≈ (PLC) public limited company (UK), corporation (US)

* Tulundusühistu: ≈ commercial association * MTÜ (Mittetulundusühing) ≈ nonprofit organization

ETHIOPIA

* PLC ( Private limited company
Private limited company
Amharic ሃላፊነቱ የተወሰነ የግል ማህበር) * SC (Share company Amharic አክሲዩን ማህበር) * CS (cooperative societies Amharic ህብረት ስራ ማህበራት) * PE or PC (public enterprises or public corporations Amharic የመንግስት ልማት ድርጅቶች or ኮርፖሬሽን)

EUROPEAN ECONOMIC AREA (INCLUDING THE EUROPEAN UNION )

* Partnerships:

* EEIG(European Economic Interest Grouping): an EU legal entity designed to enable cross-border cooperation between companies. It has unlimited liability and is not liable for corporation tax .

* Companies:

* SCE (Societas Cooperativa Europaea): a European Cooperative (_Societas Cooperativa Europaea_ is Latin
Latin
for "European Cooperative Society"). * SE (Societas Europaea): a European (Public) Limited Company (_Societas Europaea_ is Latin
Latin
for "European Company"). * _(proposed)_ SPE (Societas Privata Europaea): a European private limited company, corresponding to Ltd.
Ltd.
, GmbH
GmbH
, etc. This form of company is currently being proposed by the European Commission
European Commission
.

An SE or SCE may be created by registration in any of the EU/EEA Member States, and is subject to the European Company
Company
Statute . It may relocate its registered office to any other EU/EEA Member State with minimal formalities.

FINLAND

General economic entities

* Ay (avoin yhtiö, Swedish : _öppet bolag_): ≈ general partnership (use optional) * Ky (kommandiittiyhtiö, Swedish : _kommanditbolag_, _Kb_): ≈ limited partnership * Oy (osakeyhtiö , Swedish : _aktiebolag_, _Ab_): ≈ Ltd.
Ltd.
(UK). Minimum share capital €2500. * Oyj (julkinen osakeyhtiö , Swedish : _publikt aktiebolag_, _Abp_): ≈ plc (UK) * osk (osuuskunta, Swedish : _andelslag_, _Anl._): ≈ cooperative * T:mi (toiminimi), Yksityinen elinkeinonharjoittaja (Swedish : _firma_/_F:ma_, _enskild näringsidkare_): sole proprietorship (use optional)

The abbreviations are usually in Finnish, but Swedish names may also be used either as is or in combination with Finnish, e.g. _Oy Yritys Ab_. Non-profit entities

* rekisteröity yhdistys , abbr. ry (Swedish : _förening_, abbr. rf): registered association , capable of acting as a legal person * rekisteröity puolue, abbr. rp Swedish : _registrerat parti_): registered political party * säätiö, abbr. rs (Swedish : _stiftelse_): foundation * uskonnollinen yhdyskunta (Swedish : _religionssamfund_), religious community * voluntary associations chartered by statute law (e.g. Finnish Red Cross , National Defence Training Association of Finland
Finland
, Finnish Bar Association )

For-profit entities of public law

* valtion liikelaitos (Swedish : _statens affärsverk_): commercial government agency, expected to fund themselves, but debts directly backed by state funds—distinguished from regular companies where the government owns stock. (See: List of Finnish government enterprises) * kunnallinen liikelaitos (Swedish : _kommunal affärsverk_): municipal enterprise, similar as previous but run by a municipality * paliskunta : a reindeer herding corporation, governed like a stock company except that the "stocks" are reindeer

Economic entities for special purpose

* asunto-osakeyhtiö (Swedish : _bostadsaktiebolag_), a limited liability company for the ownership, construction and maintenance of an apartment building * julkinen keskinäinen vakuutusyhtiö, abbreviated jy (Swedish : _publikt ömsesidigt försäkringsbolag_), public mutual insurance company * keskinäinen kiinteistöosakeyhtiö (Swedish : _ömsesidiga fastighetsaktiebolag_, a limited liability company for the ownership, maintenance and construction of real property. * keskinäinen vakuutusyhtiö (Swedish : _ömsesidigt försäkringsbolag_), mutual insurance company * laivaisännistöyhtiö (Swedish : _partrederi_), a type of general partnership for the owning of a merchantman * säästöpankki (Swedish : _sparbank_), a type of loans and savings association

Real estate law corporations

In the corporations of real estate law, the ownership or membership may be vested either in the real property or in a legal or natural person, depending on the corporation type. In many cases, the membership or ownership of such corporation is obligatory for a person or property that fulfils the legal requirements for membership or wishes to engage in certain activities.

* keskivedenkorkeuden muuttamista varten perustettu yhteisö (Swedish : _Sammanslutning som bildas för höjning av medelvattenståndet_), a corporation of water law for the permanent change of the median water level * ojitusyhteisö (Swedish : _dikningssammanslutning_), a corporation of water law for the construction and maintenance of ditches * säännöstely-yhteisö (Swedish : _regleringssammanslutning_), a corporation of water law for the regulation of water level in a body of water * tiekunta (Swedish : _väglag_), a type of limited-liability corporation for the maintenance of private road * uittoyhteisö (Swedish : _flottningssammanslutning_), a corporation of water law for timber-floating * vesioikeudellinen yhteisö (Swedish : _vattenrättslig sammanslutning_), a corporation of water law for a project that involves economic use of bodies of water * yhteisalue (Swedish : _samfälliga område_), a corporation for the maintenance of a real property jointly used by several other properties or persons * yhteismetsä (Swedish : _samfälld skog_), a jointly owned forest * osakaskunta (historically "jakokunta"), a partition unit , i.e. a corporation for maintenance of the commons.

In addition to native types, European Union
European Union
types are implemented:

* SE (Eurooppayhtiö), European Company
Company
* SCE (Eurooppaosuuskunta), European Cooperative
Cooperative
Society
Society
* EEIG(Eurooppalainen taloudellinen etuyhtymä, Swedish : _europeisk ekonomisk intressegruppering_), European Economic Interest Grouping

FRANCE

* Micro-entreprise: special framework for minute businesses , a recent addition to French business law -with both revenue and pre-tax net income caps, of which Auto-entrepreneur (below) is a special case

* Freelancers , individual independent contractors :

* Auto-entrepreneur: ≈ self-employed (UK), independent contractor (US), a recent addition to French business law -with both a revenue cap and a specific set of derogatory income tax rates * Profession
Profession
libérale: ≈ sole proprietorship such as a medical practice , an enduring entity stemming from the protected status designed for "liberal professions " with unlimited personal liability * Sociétés d\'exercice libéral: the incorporated equivalent of the latter, sole shareholder limited liability being key * EI (Entreprise individuelle/entreprise en nom personnel): * EURL, SASU (U- unipersonnelle): limited liability, sole shareholder Ltd.
Ltd.
company (UK) or single member close corporation

* Investment funds /companies:

* FCP ( Fond commun de placement): unincorporated investment fund * Société d'investissement à capital fixe: ≈ investment trust (UK); closed-end fund (CEF), closed-end company (US); listed investment company (LIC) (Au) * SICAV (Société d'investissement à capital variable): ≈ investment company with variable capital (ICVC), open-ended investment company (OEIC) (UK); mutual fund , open-end company (US)

* GIE (Groupement d'intérêt économique): economic interest grouping

* Association: ≈ nonprofit association

* Association non-déclarée: ≈ unincorporated association (UK) * Association déclarée: ≈ incorporated association (Au)

* Partnerships
Partnerships
(_société de personnes_):

* SEP (Société en participation): ≈ equity partnership * SNC (Société en nom collectif): ≈ general partnership (GP) * SCS (Société en commandite simple): ≈ limited partnership (LP) * SCA (Société en commandite par actions): ≈ publicly traded partnership (PTP) (US)

* Companies
Companies
(_société de capitaux_):

* SARL , SàRL (Société à responsabilité limitée): ≈ private limited company ( Ltd.
Ltd.
) (UK), limited liability company (US)

* EURL (Entreprise unipersonnelle à responsabilité limitée): ≈ single shareholder limited company (SME Pvt) (UK)

* stock companies (_société par actions_)

* SA (Société anonyme): ≈ public limited company (plc ) (UK), corporation (US/Can)

* SCOP ( Société coopérativede production): ≈ cooperative corporation (Can) * SEM (Société d'économie mixte): ≈ government-owned corporation

* SAS (Société par actions simplifiée): ≈ unlisted public company (Au), close corporation (CC) (S. Africa), private corporation (Can); often used for subsidiaries ; minimum of one director and two members/shareholders; no limit on share capital; liability can be restricted to director; no "one share - one vote" principle

GERMANY

* individuals

* _Einzelunternehmen_: individual entrepreneur ≈ sole trader (UK), sole proprietorship ; only professional services, agriculture and forestry as well as small commercial businesses * _Eingetragener Kaufmann_ (male/both genders)/_eingetragene Kauffrau_ (female) (e.K./e.Kfm./e.Kfr.): registered merchant ≈ sole trader (UK), sole proprietorship (US); individual entrepreneur with commercial business (_Handelsgewerbe_)

* partnerships (_Personengesellschaften_ )

* _Gesellschaft bürgerlichen Rechts_ (_GbR_), _BGB-Gesellschaft_: simple partnership; no minimum capital, two or more partners, unlimited liability of partners, no commercial business (_Handelsgewerbe_) that is not small.

* _nicht-eingetragener Verein_: un-incorporated association ; non-commercial/idealistic purposes only; similar to _e.V._

* commercial partnerships (_Personenhandelsgesellschaften_)

* _Offene Handelsgesellschaft_ (_OHG_): literally "open business company" ≈ general partnership : no minimum capital, unlimited liability of partners; GbR with commercial business (_Handelsgewerbe_)

* _ Kommanditgesellschaft
Kommanditgesellschaft
_ (_KG_) ≈ limited partnership

* In case the general partner is a limited company, the legal form of the general partner must be included in the name of the company, resulting in combined legal forms such as:

* GmbH
GmbH
& Co. KG: the general partner is a GmbH * AG & Co. KG: the general partner is an AG * GmbH
GmbH
only for professional services

* _Partnerschaftsgesellschaft mit beschränkter Berufshaftung_ (_PartGmbBH_): partnership company with limited professional liability ≈ limited liability partnership (US); only for professional services

* _Partenreederei_: combined and continued ownership of a single merchant vessel; no longer available for new businesses since 24 April 2013.

* corporations

* _eingetragener Verein _ (_e.V._): incorporated association ; non-commercial/idealistic purposes only, commercial business cannot be the main purpose of the _e.V._

* _altrechtlicher Verein_/_rechtsfähiger Verein_ (_r.V._): association established before 1 January 1900; extremely rare * _wirtschaftlicher Verein_: commercial purpose, established by public grant; rare

* Companies
Companies
limited by shares (equity) (_Kapitalgesellschaften_)

* _ Kommanditgesellschaft
Kommanditgesellschaft
auf Aktien _ (_KGaA_): ≈ publicly traded partnership (US); although it is a company limited by shares, the KGaA has at least one general partner whose liability is not limited

* As with the _KG_, the legal form of the general partner must be included if it is another limited company, resulting in combined legal forms such as:

* GmbH
GmbH
& Co. KGaA: the general partner is a GmbH * AG English: /ˈɡeɪɛmbeɪhɑː/ ; German pronunciation: ): company with limited liability ≈ private limited company ( Ltd.
Ltd.
) (UK), limited liability company (LLC) (US); at least one shareholder; minimum equity €25,000.

* The "mit beschränkter Haftung (mbH)" suffix (English: /ɛmbeɪhɑː/ ; German pronunciation: ) ("with limited liability") is sometimes added to the name of a firm that already ends in "-gesellschaft" ("company"), e.g., "Mustermann Dental-Handelsgesellschaft mit beschränkter Haftung" ("dental trading company with limited liability"), which would be abbreviated as "Mustermann Dental-Handelsgesellschaft mbH". * _Unternehmergesellschaft (haftungsbeschränkt) _ (_UG (haftungsbeschränkt)_): literally "entrepreneurship company (with limited liability)": identical to _GmbH_ but with a minimum capital of €1 (times the number of shares); part of earnings needs to remain in the company to reach a minimum equity of €25,000.

* _Aktiengesellschaft_ (_AG _): literally "stock company" ≈ public limited company (plc) (UK), corporation (US); minimum seven Minimum capital €50,000; the word _haftungsbeschränkt_ ("with limited liability") may not be abbreviated

* _eingetragene Genossenschaft_ (_e.G._): registered cooperative * _Körperschaft des öffentlichen Rechts_: corporation under public law; main purpose is non-commercial, part of public administration

* others

* _Stiftung_ ≈ (private) foundation , trust * _Stiftung des öffentlichen Rechts_: foundation under public law; main purpose is non-commercial, part of public administration * _Anstalt des öffentlichen Rechts_: institution under public law; main purpose is non-commercial, part of public administration

GREECE

* A.E. (Anónimi Etería / Ανώνυμη Εταιρεία, Α.Ε.): ≈ plc (UK), minimum capital €24,000

* A.V.E.E. (Anónimi Viomihanikí Emborikí Etería / Ανώνυμη Βιομηχανική Εμπορική Εταιρεία, Α.Β.Ε.Ε.)

* E.E. (Eterórithmi Etería / Ετερόρρυθμη Εταιρία, Ε.Ε.): limited partnership

* E.P.E. (Etería Periorisménis Euthínis / Εταιρεία Περιορισμένης Ευθύνης, Ε.Π.Ε.): ≈ Ltd.
Ltd.
(UK), no minimum capital

* M.E.P.E. (Monoprósopi Etería Periorisménis Euthínis / Μονοπρόσωπη Ε.Π.Ε., Μ.Ε.Π.Ε.): type of E.P.E. with a single member

* O.E. (Omórithmi Etería / Ομόρρυθμη Εταιρεία, Ο.Ε.): general partnership

* O.V.E.E. (Omórithmi Viomihanikí Emborikí Etería / Ομόρρυθμη Βιομηχανική Εμπορική Εταιρεία, Ο.Β.Ε.Ε.)

* I.K.E. (Idiotiki kefaleouhiki Eteria / Ιδιωτική Κεφαλαιουχική Εταιρεία) = Private Company, minimum capital=€0. The shares do not take the form just of capital but also warranties, labor offer etc. This form is a composite form between A.E. E.P.E and O.E. which is greatly affected by the Articles of Incorporation.

GUATEMALA

* y Cía. S. C. (Sociedad Colectiva) * y Cía. S. en C. (Sociedad en Comandita Simple) * Cía. Ltda. (Sociedad de Responsabilidad Limitada) * S. A. (Sociedad Anónima) * Cía. S. C. A (Sociedad en Comandita por Acciones)

HAITI

* Standardized Company; Legal Form, Sociedad Anónima(SA) – Stock Corporation; Minimum Capital Requirement, 25,000

HONG KONG

* Ltd (Limited/有限公司): may denote either a private or public company limited by shares, or a company limited by guarantee . Under the Companies
Companies
Ordinance, the name of a Hong Kong
Hong Kong
incorporated company may be registered in English, Chinese, or both. * Unltd or Ultd (Unlimited/無限公司): similar to a limited liability company (Ltd) but whose members or shareholders do not benefit from limited liability should the company ever go into formal liquidation . It is not a requirement under company law to add or state the word or designation Unlimited (無限公司) or its abbreviations (Unltd or Ultd) at the ending of its legal company name, and most unlimited companies do not.

HUNGARY

In Hungary, business entities are mainly regulated by the Companies Act of 2006, the Companies
Companies
Registration Act of 2006 and the new Civil Code of 2013. All companies are required to indicate their type in their name.

NAME TYPE NOTES

e.v. (egyéni vállalkozó) sole trader must be a natural person

e.c. (egyéni cég) sole venture a company registered by and consisting of one sole trader

bt. (betéti társaság) limited partnership requires one general partner with unlimited liability and one or more members with limited liability

kkt. (közkereseti társaság) general partnership all members have unlimited liability

kft. (korlátolt felelősségű társaság) limited liability company company without stocks, the most common company type in Hungary
Hungary

kht. (közhasznú társaság) community interest company abolished in 2009, must operate as nonprofit company instead

kv. (közös vállalat) joint venture abolished in 2006

rt. (részvénytársaság) joint-stock company replaced by Zrt. and Nyrt. in 2006

Nyrt. (nyilvánosan működő részvénytársaság) public limited company must be listed on a stock exchange

Zrt. (zártközűen működő részvénytársaság) privately held company not listed on stock exchange, otherwise the same as Nyrt.

szöv. (szövetkezet) cooperative

egyesülés interest grouping national version of European Economic Interest

Grouping / EEIG

ICELAND

NAME TYPE NOTES

ehf. (einkahlutafélag) ≈ Ltd.
Ltd.
(UK)

* Minimum capital: ISK 500,000 (£2,750; €3,260; $4,250). * Minimum shareholders : 1.

einstaklingsfyrirtæki sole proprietorship

hf. (hlutafélag) ≈ plc (UK)

* Minimum capital: ISK 4,000,000 (£22,000; €26,100; $34,000). * Minimum shareholders : 2.

ohf. (opinbert hlutafélag) government-owned corporation

samlagsfélag ≈ limited partnership

samvinnufélag cooperative

samsteypa conglomerate

sf. (sameignarfélag) ≈ general partnership

(sjálfseignarstofnun) non-profit organization

* Minimum capital: ISK 1,000,000 (£5,500; €6,520; $8,500).

INDIA

Main article: Indian company law
Indian company law

* Sole Proprietorship
Sole Proprietorship
- A sole proprietorship, also known as a trader firm or proprietorship, is a business firm that is owned and run by one individual. A sole proprietor may use a trade name or business name other than his or her name. * Registration not required - In summary, biggest advantage is quick formation and low compliances. However, the biggest disadvantage is unlimited liability.

* Partnership
Partnership
- liability is joint and unlimited.

* Registration not compulsory. * Active partners take part in day-to-day operations of the business, in addition to investing in it. Active partners are entitled to a share of the enterprise's profits. * Sleeping partners invest in the business and are entitled to a share of its profits, but do not participate in day-to-day operations.

* Limited Liability Partnership
Partnership
- Liability is limited * HUF ( Hindu
Hindu
Undivided Family) - businesses owned by a joint family belonging to Hindu
Hindu
religion. Even though Jain
Jain
and Sikh
Sikh
families are not governed by the Hindu
Hindu
law, they can still form a HUF. * Cooperative
Cooperative
* Dormant company - A company which has been created for a future project or for holding assets including intellectual property of the company * Family Owned Business
Business
* Pvt Ltd (Private Limited Company): ≈ Ltd (UK) - May have 2–200 shareholders; shares are held privately and cannot be offered to public. * Small company - A company other than a public company whose paid up share capital is not more than ₹ 50 lakh and turnover does not exceed ₹ crore. * Ltd (Public Limited Company): ≈ plc (UK) * Public Sector Undertaking (PSU) - Alternatively known as Public Sector Enterprise (PSE). It may be public limited company listed on stock exchanges with major ownership by a state government or a central government of India
India
or it may be unlisted entity with major ownership by a state government or a central government of India. Some of these entities are formed as business entities through special legislation, where these entities are governed by the statutes of these legislation and may or may not be governed by company laws like a typical business entity. * One-person company - It is a type of private company which can have only one director and member. * Unlimited Company
Company
- A company, similar to its limited company (Ltd, or Pvt Ltd) counterpart, but where the liability of the members or shareholders is not limited. * Incorporated Company

INDONESIA

* Yayasan: foundation * UD (Usaha Dagang): sole proprietorship * Fa (Firma): a partnership firm for the purpose of dealing with third parties. * Koperasi: a cooperative , where the clients/customers are also the owner * Maatschap (Persekutuan Perdata): a professional partnership, where the partners are treated as natural persons for tax and liability purposes e.g. Kantor Akuntan Publik Siddharta, Siddharta Командитное товарищество) * ОО (Obshestvennoe Obedinenie / Общественное объединение) Social association * PT/ПТ (Polnoe Tovarishchestvo / Полное товарищество) Full partnership * PtK/ПтК (Potrebibitelskii Kooperativ / Потребительский кооператив) * PrK/ПрК (Proizvodstvenni Kooperativ / Производственный кооператив) * РО (Relitioznoe Obedinenie / Религиозное объединение) * Uchr/Учр (Uchrezhdenie/Учреждение)

KOREA, SOUTH

* 주식회사 or 株式會社 (_jusik hoesa_): ≈ plc (UK) * 유한회사 or 有限會社 (_yuhan hoesa_): ≈ Ltd.
Ltd.
(UK) * 합자회사 or 合資會社 (_hapja hoesa_): corporation similar to a limited partnership * 합명회사 or 合名會社 (_hapmyeong hoesa_): corporation similar to a general partnership

LATVIA

* SIA (Sabiedrība ar ierobežotu atbildību): ≈ Ltd.
Ltd.
(UK) * AS (Akciju sabiedrība): ≈ plc (UK) * IK (Individuālais komersants): ≈ sole proprietorship * PS (Pilnsabiedrība) * KS (Komandītsabiedrība): ≈ limited partnership * ĀKF (Ārzemju komersanta filiāle): branch of a foreign enterprise * BO (Bezpeļņas organizācija): ≈ nonprofit organization

LEBANON

* s.a.l. (Societe Anonyme Libanaise): a form of a joint stock company * S.A.R.L. (Société à responsabilité limitée): a form of a Limited Liability Company
Company
* Partnership
Partnership

* S.N.C.(Société en Nom Collectif): General partnership * S.C.S.(Société en Commandite Simple): Partnership
Partnership
in commendam

* Holding Company
Company
* Offshore company
Offshore company
* Branch
Branch
of Foreign Company * Representative Office

LITHUANIA

* UAB (Uždaroji akcinė bendrovė): ≈ Ltd.
Ltd.
(UK) * AB (Akcinė bendrovė): ≈ plc (UK) * VšĮ (Viešoji įstaiga): ≈ non-profit organization * IĮ (Individuali įmonė): ≈ personal enterprise * Individuali veikla = sole proprietorship (does not possess legal personality of its own) * TŪB (Tikroji ūkinė bendrija): ≈ general partnership * KŪB (Komanditinė ūkinė bendrija): ≈ limited partnership * MB (Mažoji bendrija) : ≈ small partnership

LUXEMBOURG

* S.A. (Société anonyme): ≈ plc (UK) * S.A.R.L. (Société à responsabilité limitée): ≈ Ltd.
Ltd.
(UK) * Société en commandite simple (SECS): ≈ limited partnership

MACEDONIA

* A.D./А.Д. (Akcionersko Društvo / Акционерско друштво): ≈ plc (UK) or Joint-stock company
Joint-stock company
* D.O.O./Д.О.О. (Društvo so Ograničena Odgovornost / Друштво со ограничена одговорност): ≈ Ltd.
Ltd.
(UK) * D.O.O.E.L./Д.О.О.Е.Л. (Društvo so Ograničena Odgovornost od Edno Lice / Друштво со ограничена одговорност основано од едно лице): type of DOO with a single member * K.D./К.Д. (Komanditno Društvo / Командитно друштво): ≈ limited partnership * K.D.A./К.Д.А. (Komanditno Društvo so Akcie / Командитно друштво со акции): ≈ limited partnership with shares * J.T.D./Ј.Т.Д. (Javno Trgovsko Društvo / Јавно трговско друштво): ≈ General partnership
General partnership

MALAYSIA

* PLT (PLT): ≈ LLP * Bhd. (Berhad): ≈ plc (UK) * Sdn. Bhd. (Sendirian Berhad): ≈ Ltd.
Ltd.
(UK)

MEXICO

Business
Business
entities according to the "Ley General de Sociedades Mercantiles" (General Law of Business
Business
entities)

* Persona Física * S.A. ( Sociedad Anónima): ≈ plc (UK) * S. de R.L.(Sociedad de Responsabilidad Limitada): ≈ Ltd.
Ltd.
(UK) * Associates name and "y compañía" or Associates name and "y sucesores"(Sociedad en Nombre Colectivo): ≈ general partnership * S. en C. (Sociedad en Comandita Simple): ≈ limited partnership * S. en C. por A. (Sociedad en Comandita por Acciones): ≈ master limited partnership

Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case has to add the " de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de C.V." Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)

* S.A.B. ( Sociedad AnónimaBursátil) * S.A.P.I. ( Sociedad AnónimaPromotora de Inversión)

MONGOLIA

* ХК (Khuvitsaat Kompani/Хувьцаат Компани): ≈ joint stock company * ХХК (Khyazgaarlagdmal Khariutslagatai Kompani/ Хязгаарлагдмал Хариуцлагатай Компани): ≈ p.l.c (UK) limited liability company * ТББ (Teriin vus Vaigruullaga/Төрийн Бус Байгууллага):≈ non governmental organization

MONTENEGRO

* Preduzetnik (Preduzetnik): ≈ Sole proprietorship
Sole proprietorship
(UK) ≈ Einzelunternehmen/Eingetragener Kaufmann (D) * O.D. (Ortačko Društvo): ≈ General partnership
General partnership
(UK) ≈ Offene Handelsgesellschaft ≈ OHG (D) * K.D. (Komanditno Društvo): ≈ Limited partnership
Limited partnership
(UK) ≈ KG (D) * A.D. (Akcionarsko Društvo): ≈ joint-stock company , plc (UK) ≈ AG (D) * D.O.O. (Društvo sa Ograničenom Odgovornošću): ≈ Private Limited Companies
Companies
(Ltd.) (UK) ≈ GmbH
GmbH
(D)

* Dio stranog društva(Dio stranog društva):

* Literally _part of a foreign company_ this sort of business entity contains the original name, legal organizational form from origin country which is converted in

one of above mentioned form (Preduzetnik; O.D.; K.D.; A.D.; D.O.O.), as such it is registered in the Central Register of Companies. This form is a little bit specific and was created for companies that are domiciled registered in other countries and have its part in Montenegro.

MOROCCO

* S.A (Société Anonyme): ≈ Public Limited Company
Company
(P.L.C) (UK), Corporation
Corporation
(US/Can) * S.A.S (Société Anonyme Simplifiée): ≈ Unlisted Public Company (Au), Close Corporation
Corporation
(CC) (S. Africa), Private Corporation
Corporation
(Can); often used for subsidiaries; minimum of one director and two members/shareholders; no limit on share capital; liability can be restricted to director; no "one share - one vote" principle * S.A.R.L (Société à Responsabilité Limitée): ≈ Private Limited company
Limited company
(Ltd.) (UK), Limited Liability Company
Company
(US) * G.I.E (Groupement d'Intérêt Economique): economic interest grouping * S.N.C (Société en Nom Collectif): ≈ General Partnership
Partnership
(GP) * S.C.S (Société en Commandite Simple): ≈ Limited Partnership (LP) * S.C.A (Société en Commandite par Actions): ≈ Publicly Traded Partnership
Partnership
(PTP) (US)

NAMIBIA

* Close Corporation* * Companies
Companies
(Private, Public and Section 21)* * Sole Trader* * Partnership* * Trusts* * Co-operatives*

NEPAL

* Private Limited Company: Liability, limited by shares; Name, cannot be deceptively similar to another registered company; Management, at least 1 director; Shareholders, limited to 1-50 excluding persons who are employed by company, prohibition against any invitation to the public to subscribe for shares; Founders, 1-50; Nationality, Nepalese company; Company
Company
purpose, any lawful purpose except industry on Negative List; Formation, file Memorandum and Articles of Association with Registrar of Companies. * Public Limited Company: Liability, limited by shares; Name, cannot be deceptively similar to another registered company; Management, at least 3 directors; Shareholders, minimum 7, no maximum, share subscription by public pursuant to a prospectus that complies with Companies
Companies
Act of 2007 and Securities Act; a Private Limited Company can convert to Public Limited Company
Company
by complying with Companies
Companies
Act of 2007; Founders, minimum 7; Nationality, Nepalese company; Company purpose, any lawful purpose except industry on Negative List; Formation, file Memorandum and Articles of Association with Registrar of Companies. * Branch: Liability, main company remains liable; Name, same as main company; Nationality, foreign company; Company
Company
purpose, any lawful purpose except industry on Negative List; Formation, file Memorandum and Articles of Association with Registrar of Companies, plus permission to work in Nepal
Nepal
by concerned authority; Founders, main branch.

NETHERLANDS

* Stichting: ≈ foundation . Can run a business. No profit distribution to founders or board members.

* _mutual societies_ (associations which are allowed to pay dividends to their members; liability may be unlimited (W.A. - Wettelijke Aansprakelijkheid), limited (B.A. - Beperkte Aansprakelijkheid) or exempt (U.A. - Uitsluiting van Aansprakelijkheid)):

* Coöperatie: ≈ co-operative society * Onderlinge waarborgmaatschappij: ≈ mutual insurance company

* Mts (Maatschap): ≈ group practice (of professionals, e.g. doctors, accountants, lawyers); share facilities not profits, members are treated as natural persons for tax and liability purposes. * Eenmanszaak: ≈ sole trader (UK), sole proprietorship (US)

* _incorporated entities_:

* vof (Vennootschap onder firma): ≈ GP * cv (Commanditaire vennootschap): ≈ LP * bv (Besloten vennootschap): ≈ Ltd.
Ltd.
(UK), LLC (US). Shares are privately registered and not freely transferable. The name means "closed company", stemming from the fact that the (group of) shareholder(s) is cannot be changed without consent from the majority of shareholder(s). * nv (Naamloze vennootschap): ≈ plc (UK), Corp. (US). Minimum issued share capital upon incorporation: €45,000. Literally translated, the title has the "nameless company", owing to the fact that shareholders are not formally known as such in company statutes and other legal documents.

Companies
Companies
are registered on the Companies
Companies
Register and with a regional Chamber of Commerce
Chamber of Commerce
.

NEW ZEALAND

* Ltd (Limited): ≈ plc or Ltd.
Ltd.
(UK). Names of limited liability companies that were registered under the Companies
Companies
Act 1993 (but not those that were registered under the Companies
Companies
Act 1955) must end with the word "Limited", the words "Tāpui (Limited)", or the suffix "Ltd". * Look-through company

NICARAGUA

The Commercial Code establishes the following types of companies:

* S.A.: Sociedad Anónima * Cia.: Sociedad en Nombre Colectivo * Cia. Ltda.: Sociedad en Nombre Colectivo de Responsabilidad Limitada * S.C.S.: Sociedad en Comandita Simple * S.C.A.: Sociedad en Comandita por Acciones

NIGERIA

* Private Limited Company
Company
(Ltd.): a private company limited by shares * Public Limited Company
Company
(PLC): a public company limited by shares * Limited by Guarantee (Ltd./Gte.): a company limited by guarantee (non-profit company) * Unlimited (ULtd.): A company with a share capital, similar to its limited company (Ltd., or PLC.) counterparts, but where the liability of the members or shareholders is not limited * Limited Liability Partnership
Partnership
(LLP): Only allowed in the state of Lagos,Nigeria.

NORWAY

* ASA (Allmennaksjeselskap): ≈ plc (UK). Minimum capital NOK 1,000,000 * AS (Aksjeselskap): ≈ Ltd.
Ltd.
(UK). Minimum capital NOK 30,000. * ANS (Ansvarlig selskap): general partnership with mutual liability * BA (Selskap med begrenset ansvar): cooperatives and companies created by legislation * BL (Borettslag): housing share company * DA (Selskap med delt ansvar): general partnership with apportioned liability * Enkeltpersonforetak
Enkeltpersonforetak
: sole proprietorship * Etat
Etat
: state, county or municipal agency * FKF (Fylkeskommunalt foretak): county enterprise * HF (helseforetak): subsidiary health enterprise * IKS (Interkommunalt selskap): inter-municipal enterprise (owners' liability) * KF (Kommunalt foretak): municipal enterprise (owner's liability) * KS (Kommandittselskap): ≈ limited partnership * NUF (Norskregistrert utenlandsk foretak): foreign enterprise registered in Norway * RHF (regionalt helseforetak): regional health enterprise * SF (Statsforetak): state enterprise * Sparebank: savings bank * Stiftelse
Stiftelse
: a foundation , with capital but without members or shareholders. It is allowed to make a profit, but is more suited for non-commercial purposes.

OMAN

* SAOG (Société Anonyme Omanaise Générale) Public Joint Stock Company
Company
* SAOC (Société Anonyme Omanaise Close) Closed Joint Stock Company

PAKISTAN

There are three main forms of business:

(a) Sole Proprietorship
Sole Proprietorship
(b) Partnership
Partnership
(c) Company
Company

* Sole Proprietorship

In a sole proprietorship, an individual on his/her own account carries out the business or profession. No formal procedure or formality is required for setting up a sole proprietary concern.

* Partnership

A partnership is a business relationship entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.

Partnerships
Partnerships
(other than banking companies) are generally limited in size to twenty partners. The interest of a partner is transferable only with the prior consent of the other partner(s). However, a partner's right to a share of the partnership income may be received in trust for another person.

For taxation purposes, partnerships are classified into:

(i) Registered Firms (ii) Unregistered Firms

The income of the registered firm is subject to Super Tax
Tax
before distribution to the partners. Also the individual income of the partners is subject to income tax at the usual rates.

For unregistered firms, income tax is levied on the firm's income and the partners are not liable to pay tax on the shares of profit received from the unregistered firm(s).

* Company

A company is a legal entity formed under the Companies
Companies
Ordinance, 1984. It can have share capital or can be formed without share capital.

A company having share capital may be formed as:

(i) A company limited by shares. (ii) A company limited by guarantee. (iii) An unlimited company.

* Company
Company
Limited by Shares

The liability of its members is limited to the extent of their shares in the paid-up capital of the company. These companies may further be classified as public limited and private limited companies.

* Public Limited Companies
Companies
can be formed by at least seven persons by subscribing their names to the 'Memorandum and Articles of Association' of the company. The word 'Limited' is used as the last word of its name.

* Private Limited Companies
Companies
may be formed by at least two persons by subscribing their names to the 'Memorandum and Articles of Association' of the company. A private limited company, by its Articles of Association:

(i) Restricts the right to transfer its shares; (ii) Limits the number of its members to fifty; and; (iii) Prohibits any invitation to the public to subscribe for shares or debentures of the company.

A private limited company is required to use the words "(Private) Limited" as the last words of its name.

* Company
Company
Limited By Guarantee

Means a company having the liability of its members limited by memorandum to such amounts as the members may respectively undertake to contribute to the capital of the company in the event of its winding up. A company limited by guarantee is usually formed on a 'non profit basis'. Companies
Companies
limited by guarantee use the words (Guarantee) Limited" as the last words of their n Unlimited Company
Company

Means a company having unlimited liability of its members

PERU

* S.A. (Sociedad Anónima): ≈ plc (UK) * Sociedad AnónimaAbierta (S.A.A.): To qualify to register as an S.A.A., a company must meet one or more conditions laid down in Article 249 of Peru's General Corporation
Corporation
Law. Those conditions state there must be a primary public offering of shares or convertible bonds in stocks, which are held by more than 750 shareholders, more than 35% of its capital belonging to 175 shareholders, or that all shareholders entitled to vote approve the adjustment to the scheme. The S.A.A. is then audited by the Comisión Nacional Supervisora de Empresas y Valores (CONASEV).

PHILIPPINES

* Co. (Company): can be used for general partnerships * Coop. (Cooperative) * Corp. (Corporation) * Ent. (Enterprise) * Inc. (Incorporated) * LLC (Limited Liability Company) * Ltd.
Ltd.
(Limited), Ltd.
Ltd.
Co. (Limited Company): Unlike the country's regional neighbors, this suffix is primarily used for limited partnerships rather than for the companies themselves.

Older forms (now rarely used)

* Cía (Compañía): for partnerships and other forms of business during the Spanish rule * SA (Sociedad Anónima): formed under Spanish rule

POLAND

* jednoosobowa działalność gospodarcza: sole proprietorship * Przedsiębiorstwo Państwowe: state enterprise (has legal personality ) * S.A. (spółka akcyjna): ≈ plc (UK). Minimum share capital PLN 100,000 (approx. €25,000) (has legal personality ). * s.c. (spółka cywilna): "civil partnership", not a partnership or a company, but rather an agreement on the sharing of profits, losses and ownership of a business. Can be likened to a voluntary association . * S.K.A. (spółka komandytowo-akcyjna): limited partnership with shares. Minimum share capital PLN 50,000 (approx. €12,500). * sp.j. (spółka jawna): ≈ general partnership * sp.k. (spółka komandytowa): ≈ limited partnership * sp.p. (spółka partnerska): ≈ limited liability partnership May also be denoted by the addition of _i partner(zy)_ ("and partner(s)") to the firm's name. Can only be used for the purpose of practicing as a licensed professional listed in the appropriate provision of the Commercial Companies
Companies
Code. The partners are fully liable for the partnership's debts, with the exception of debts incurred by other partners practicing their licensed profession and employees under their direction. * Sp. z o.o. (spółka z ograniczoną odpowiedzialnością): ≈ Ltd.
Ltd.
(UK). Minimum share capital PLN 5,000 (approx. €1,250) (has legal personality ). * Spółdzielnia: ≈ cooperative . Has legal personality. May also be denoted by the word _Spółdzielczy_ in the firm's name (has legal personality ).

References: (Polish) Commercial Companies
Companies
Code of 15 September 2000 (Dz.U. No 94 item 1037 as amended); (Polish) Civil Code of 23 April 1964 (Dz.U. No 16 item 93 as amended); (Polish) Law on Cooperatives of 16 September 1982 (Dz.U. 2003 No 188 item 1848 as amended)

PORTUGAL

* CRL (Cooperativa de Responsabilidade Limitada): limited liability cooperative

* S.A. (Sociedade Anónima): ≈ plc (UK), and these are further classified as:

* S.A., Sociedade Aberta: ≈ publicly traded corporation (literally "open company"). * S.F., Sociedade Fechada: ≈ privately held (closely held) corporation (literally "closed company")

* Lda. (Limitada): ≈ Ltd.
Ltd.
(UK), and these might be:

* Unipessoal Lda.: single member company (literally: "Unipersonal Ltd.")

* SGPS (Sociedade Gestora de Participações Sociais): holding corporation (literally "shareholding management company")

ROMANIA

_SOCIETățI COMERCIALE_, ABBREVIATED SC (COMPANIES):

* _SOCIETățI DE PERSOANE_ (UNINCORPORATED COMPANIES, ALSO CALLED PARTNERSHIPS)

* _Societatea în nume colectiv_, abbreviated _SNC_ (General Partnership, abbreviated GP) * _Societatea în comandită simplă_, abbreviated _SCS_ (Limited Partnership, abbreviated LP)

* _SOCIETățI DE CAPITALURI_ (INCORPORATED COMPANIES, ALSO CALLED CORPORATIONS)

* _Societatea în comandită pe acțiuni_, abbreviated _SCA_ ( Company
Company
Limited by Shares) * _Societatea pe acțiuni_, abbreviated _SA_ (Joint-Stock Company)

* SOCIETățI HIBRIDE (HYBRID COMPANIES)

* _Societatea cu răspundere limitată_, abbreviated _SRL_ (Limited Liability Company) * _Societatea cu răspundere limitată cu proprietar unic_, abbreviated _SRL cu proprietar unic_

* S.A. (Societate pe Acţiuni): ≈ plc (UK) * S.C.A. (societate în comandită pe acţiuni): limited partnership with shares * S.C.S. (societate în comandită simplă): ≈ limited partnership

* S.N.C. (societate în nume colectiv): ≈ general partnership * S.R.L. (societate cu răspundere limitată): ≈ Ltd.
Ltd.
(UK) * PFA (persoana fizica autorizata): ≈ self-employed (UK) Sole Proprietorship (US) * O.N.G. (Organizație Non-Guvernamentală): ≈ Non-state pension fund (literally: Non-Governmental Organization)

limited liability company "societate cu raspundere limitata" (SRL); joint stock company "societate pe actiuni" (SA);

RUSSIA

Further information: Types of business entity
Types of business entity
in Russia
Russia

* Nekommercheskaya organizatsiya/некоммерческая организация: non-profit organization (there are many types of non-profits in Russia; the type depends on the ownership of the assets (non-state pension fund/Негосударственный пенсионный фонд, for example)) * GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное унитарное предприятие): state (unitary) enterprise * IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель): sole proprietorship * OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной ответственностью): LLC (US) * ПAO (Publichnoye aktsionernoye obshchestvo/Публичное акционерное общество): plc (UK), publicly traded shares (similar to a corporation in the US) * kooperativ/кооператив: cooperative (many types, which differ by the type of activity, e.g. agricultural or production) * АО (Aktsionernoye obshchestvo/Акционерное общество): ltd (UK), privately held shares (similar to a close corporation, or closely held corporation, in the US) (maximum fifty "owners of capital" (not shareholders). If there are more than fifty "owners of capital", they have a year to transform into a "OAO") * Prostoye Tovarishestvo (general partnership) and Kommanditnoe Tovarishestvo (limited partnership). These types of business entities are not popular (approximately 0.5% of the total number of business entities). * Hozyaystvennoe Partnerstvo (business partnership) is a "secret" entity. There is no equivalent in other jurisdictions.

SAUDI ARABIA

* Private Limited Company
Company
( شركة ذات مسئولية محدودة) * Joint-Stock company ( شركة مساهمة ) * General Partnership
Partnership
Company
Company
( شركة تضامن ) * Limited Partnership
Partnership
(شركة التوصية البسيطة ) * Foreign Company
Company
( شركة أجنبية ) * Individual Establishment ( مؤسسة فردية )

SERBIA

* j.p. / ј.п. javno preduzeće / јавно предузеће): ≈ state-owned enterprise * a.d. / a.д. (akcionarsko društvo / aкционарско друштво): ≈ joint-stock company , plc (UK) ≈ AG (Germany) * d.o.o. / д.о.о. (društvo sa ograničenom odgovornošću / друштво сa ограниченом одговорношћу): ≈ Ltd.
Ltd.
(UK) ≈ GmbH
GmbH
(Germany) * k.d. / к.д. (komanditno društvo / командитно друштво): ≈ Limited partnership
Limited partnership
(UK) * o.d. / о.д. (ortačko društvo / ортачко друштво): ≈ General partnership
General partnership
(UK) * preduzetnik (предузетник): ≈ Sole proprietorship
Sole proprietorship
(UK)

SINGAPORE

Private Limited Company, Sole Proprietorship
Sole Proprietorship
and Partnership
Partnership
are the predominant types of business found in Singapore.

* LLP(limited liability partnership ): owners have the flexibility of operating as a partnership while enjoying limited liability. An LLP can sue and be sued, acquire and hold property, and have a common seal. * Pte Ltd/Sdn Bhd (private limited company/Sendirian Berhad): ≈ Ltd.
Ltd.
(UK). Maximum 50 shareholders. There also exist "exempt private companies", being either owned by no more than 20 non-corporate shareholders, or wholly state-owned and designated by the finance minister as exempt. * Ltd/Bhd (public limited company/Berhad): ≈ plc (UK). There also exist public companies limited by guarantee, which conduct non-profit activities; the finance minister may approve the registration of such companies without the addition of the word "Limited" or "Berhad" to the name. * Singapore
Singapore
subsidiary company is a popular term used for a form of Singapore
Singapore
business entity. A subsidiary company can have different structures but is essentially a Private Limited Company
Company
and so is a separate legal entity. Characteristics of a Singapore
Singapore
subsidiary company include: i) 100% foreign ownership is allowed, ii) the company enjoys low tax incentives as per a resident company, iii) repatriation of profits is allowed and iv) the minimum paid up capital required is S$1. v) As a legal person, a subsidiary company can sue and be sued by others. * Other forms including Pte exist

SLOVAKIA

* a.s. (Akciová spoločnosť): ≈ plc (UK). Minimum share capital EUR €25,000. Must have a supervisory board in addition to the management board. * s.r.o., spol. s r.o. (Spoločnosť s ručením obmedzeným): ≈ Ltd.
Ltd.
(UK) * k.s. (Komanditná spoločnosť): ≈ LLP. or Limited liability partnership (UK). Must have at least one "general partner" with unlimited liability. * v.o.s. (Verejná obchodná spoločnosť): ≈ general partnership or unlimited partnership * družstvo: ≈ Cooperative
Cooperative
* živnosť: ≈ Sole proprietorship
Sole proprietorship

SLOVENIA

* d.d. (Delniška družba): ≈ plc (UK) * d.o.o. (Družba z omejeno odgovornostjo): ≈ Ltd.
Ltd.
(UK) * d.n.o. (Družba z neomejeno odgovornostjo): ≈ Unlimited company (UK) * k.d. (Komanditna družba): ≈ LP (UK) * s.p. (Samostojni podjetnik): ≈ Sole proprietorship
Sole proprietorship
(UK)

SOUTH AFRICA

* Sole proprietorship/Alleeneienaar * Business
Business
trust/Trust * Partnership/Vennootskap

* Companies/Maatskappye

* Company
Company
limited by guarantee

* Incorporated association not for gain/vereniging sonder winsoogmerk (section 21 company/artikel 21-maatskappy): ≈ nonprofit association .

* Companies
Companies
having a share capital

* Private company/privaat maatskappy: ≈ private limited company (UK), limited liability company (US); has 1 or more shareholders , one or more directors. The name must end "(Pty) Ltd"; registration number ends /07. Registration number and directors' names must appear on all correspondence.

* Section 53(b) company (unlimited liability company): ≈ professional limited liability company (PLLC) (US)

* Public company/publieke maatskappy: ≈ public limited company (UK), corporation (US); has at least 7 shareholders (unless it is a wholly owned subsidiary of another company) and at least two directors . The company's name must end in "LTD"; its registration number ends in /06.

* CC/BK (Close corporation/beslote korporasie): Has 1–10 non-corporate members. The name must end "CC" or "BK"; registration number ends /23. Registration number and members' names must appear on all correspondence. On 1 May 2011 the new Companies
Companies
Act (Act 71 of 2008) came into force and disallows any new incorporations under this form.

SPAIN

* S.A. (Sociedad Anónima): ≈ plc (UK), minimum capital €60,101.21 * S.L. (Sociedad Limitada ): ≈ Ltd.
Ltd.
(UK), minimum capital €3,012 * S.L.N.E. (Sociedad Limitada Nueva Empresa): similar to S.L., it was introduced in 2003 to speed up new company registration (registration can be completed in one day), minimum capital €3,012 * S.A.D. ( Sociedad AnónimaDeportiva): a limited liability sports corporation * S.L.L. (Sociedad Limitada Laboral): a labour limited corporation * S.C. (Sociedad Colectiva): roughly a general partnership * S.C.P. (Sociedad Civil Privada): ¿? * S.Cra. (Sociedad Comanditaria): roughly a limited partnership

* S.Coop. (Sociedad Cooperativa): a cooperative that typically is owned and democratically controlled by its workers

* Other initialisations are used for cooperatives; Sociedad Anónima Laboral (SAL); some are region specific e.g. Sociedad Cooperativa Catalana Limitada (SCCL)

SWEDEN

* AB ( Aktiebolag
Aktiebolag
): ≈ Ltd.
Ltd.
(UK). Minimum capital SEK 50,000. * AB (publ) (Publikt aktiebolag): ≈ plc (UK). Minimum capital SEK 500,000.

* Ek. för. (Ekonomisk förening): economic association (minimum three members)

* Bostadsrättsförening: home-owners' association * Hyresrättsförening: home-renters' association * Kooperativ: cooperative

* Enskild firma: sole proprietorship * HB (Handelsbolag): ≈ general partnership * KB (Kommanditbolag): ≈ limited partnership * Enkelt bolag: Regulated partnership between two parts (Companies or private persons) * Ideell förening: non-profit organization * Stiftelse: Foundation has capital or property but no members or owners (shareholders)

SWITZERLAND

AG (Aktiengesellschaft) SA (Société anonyme) SA (Società anonima) ≈ plc (UK) or Inc. (US). Min. share capital CHF 100,000. Bearer or registered shares, of a par value of min. CHF 0.01 each. Details of shareholders generally not publicly available (except for main shareholders and management shares of publicly listed companies).

GmbH
GmbH
(Gesellschaft mit beschränkter Haftung) Sàrl(Société à responsabilité limitée) Sagl (Società a garanzia limitata) ≈ Ltd.
Ltd.
(UK), LLC (US). Min. capital CHF 20,000. Registered shares only, of a par value of min. CHF 100 each. Name, address and share of each owner (and any changes) publicly recorded in the Official Register of Commerce.

* Stiftung / fondation / fondazione:≈ foundation

* _investment fund _ (Anlagefonds / fonds de placement / fondo di investimento)

* Investmentgesellschaft mit festem Kapital / SICAF (société d'investissement à capital fixe) / SICAF (società di investimento a capitale fisso):≈ investment trust (UK), closed-end company (US) * Investmentgesellschaft mit variablem Kapital / SICAV (société d'investissement à capital variable) / SICAV (società di investimento a capitale variabile):≈ OEIC (open-ended investment company ) (UK), open-end company (US)

* Verein / association / associazione:≈ non-profit association * wIG (wirtschaftliche Interessengemeinschaft) / GIE (groupement d'intérêt économique) / gruppo di interesse economico:≈ EIG (economic interest grouping) * Einzelunternehmen / RI (raison individuelle) / ditta individuale:≈ sole trader (UK), sole proprietorship (US)

* Gesellschaft "business entities"

* _partnerships_ (Rechsgemeinschaft / société de personnes / società di persone)

* eG (einfache Gesellschaft) / société simple / società semplice:≈ partnership by contract * KolG (Kollektivgesellschaft) / SNC (société en nom collectif) / società in nome collettivo:≈ GP * KG (Kommanditgesellschaft) / SC (société en commandite) / società in accomandita:≈ LP

* _trading companies_ (Körperschaft / société de capitaux / società di capitale)

* KomAG (Kommanditaktiengesellschaft) / SCA (société en commandite par actions) / società in accomandita per azioni:≈ publicly traded partnership (PTP) * GmbH
GmbH
(Gesellschaft mit beschränkter Haftung) / Sàrl(société à responsabilité limitée) / Sagl (società a garanzia limitata):≈ Ltd.
Ltd.
(UK), LLC (US) * AG (Aktiengesellschaft) / SA (société anonyme) / SA (società anonima):≈ plc (UK), Corp. (US/Can)

* Genossenschaft / Scoop (société coopérative) / società cooperativa:≈ co-operative * Zweigniederlassung / succursale / succursale:≈ branch (of a company)

TAIWAN

* 無限公司 (Unlimited Company) * 有限公司 (Limited Company) * 兩合公司 (Limited Partnership) * 股份有限公司 (Public Limited Company
Company
or Corporation)

THAILAND

* บริษัทมหาชนจำกัด, name format บริษัท _corporation name_ จำกัด (มหาชน): plc (UK). Minimum 15 shareholders . * บริษัทเอกชนจำกัด (name format บริษัท _corporation name_ จำกัด): Ltd.
Ltd.
(UK). At least three shareholders. * ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน _corporation name_ จำกัด): limited partnership There are two kinds of partnership: Limited partnership
Limited partnership
which has limited liability of the partnership, and unlimited partner which has unlimited liability to the third party for the partner. The unlimited partnership has the right to control the partnership. On the other hand, the limited partnership has no right to make decision in the partnership. * ห้างหุ้นส่วนสามัญนิติบุคคล (name format ห้างหุ้นส่วน _corporation name_): general partnership

TURKEY

According to Code of Obligations (fifth book of Civil Code) (Act No: 6098)

* Adi Şirket : ≈ Simple Partnership
Partnership
(has no legal personality)

According to the Commercial Code (Act No: 6102)

Şahıs şirketleri ≈ Partnerships
Partnerships
(Unlike the partnerships in Anglo-American law, they also have legal personality like companies)

* Koll. Şti. (Kolektif şirket): ≈ Collective partnership * Kom. Şti (Komandit şirket) ≈ Commandite partnership Can be established as simple commandite partnership or as commandite company divided into shares (Sermayesi paylara bölünmüş komandit şirket).

Sermaye şirketleri ≈ Companies
Companies

* A.Ş. / A.O. (Anonim Şirket / Anonim Ortaklık): ≈ Joint stock company Minimum capital is TRY 50.000. Bearer or registered shares, of a minimum par value of TRY 0,01 each. Only type of company that can be publicly traded in Turkish Law. * Ltd.
Ltd.
Şti. / L.Ş. / L.O. (Limited şirket / Limited Ortaklık) ≈ Limited company
Limited company
Minimum capital is TRY 10.000. Registered shares only, of a minimum par value of TRY 25 each.

According to the Capital Markets Act (Act No: 6362)

* HAAO (Halka Açık Anonim Ortaklık) ≈ Publicly held corporation This essentially is a special type of A.O. These type of companies can only be established as A.O.'s. When there are no specific rules under Capital Markets legislation, A.O. rules under Turkish Commercial Code will be applied to HAAO's.

According to the Cooperatives Act (Act No: 1136)

* Koop. (Kooperatif Şirket) ≈ Cooperative
Cooperative

Other entitites:

* (irtibat bürosu): ≈ Liaison Office * Şahıs Firması: ≈ Sole Proprietorship
Sole Proprietorship
* Şb. (Şube): ≈ Branch
Branch

TUNISIA

* شركة فردية (Entreprise individuelle) * شّركة ذات مسؤوليّات محدودة ش.م.م.(Société à responsabilité limitée- SARL) * شّركة فردية ذات مسؤوليّات محدودة (Société unipersonnelle à responsabilité limitée SUARL) * شركة خفية الإسم (Société anonyme - SA) * الشركات ذات رأس المال المتغيّر

UKRAINE

* DAT/ДАТ (Державне акціонерне товариство Derzhavne Aktsionerne Tovarystvo): ≈ plc (UK), national * FOP/ФОП (фізична особа підприємець F O P): sole proprietorship * KT (Командитне товариство Comandytne Tovarystvo): ≈ limited partnership * PT/ПT (Повне товариство Povne Tovarystvo): ≈ general partnership * TDV/ТДВ (Товариство з додатковою відповідальністю Tovarystvo z Dodatkvoiu Vidpovidalnistiu): "additional liability company" * TOV/TOB (Товариство з обмеженою відповідальністю Tovarystvo z Obmezhenoiu Vidpovidalnistiu): ≈ Ltd.
Ltd.
(UK). Minimum capital = 1 minimum wage (UAH 960 -29.05.2011) . * PP/ПП (Приватне підприємство Pryvatne Pidpryiemstvo): ≈ Ltd.
Ltd.
(UK). No minimum capital. * VAT/ВАТ( Вiдкрите акцiонерне товариство Vidkryte Aktsionerne Tovarystvo) or PAT/ПАТ (Публічне акціонерне товариство Publichne Aktsionerne Tovarystvo) since 29.04.2009: ≈ plc (UK), public. Minimum capital UAH 630,000. * ZAT/ЗАТ (Закрите акцiонерне товариство Zakryte Aktsionerne Tovarystvo)or PrAT/ПрАТ (Приватне акціонерне товариство Prytvatne Aktsionerne Tovarystvo) since 29.04.2009:: ≈ plc (UK), private. * AТ/AТ (Акціонерне товариство Aktsionerne Tovarystvo): ≈ JSC.

Company
Company
formation is regulated by the Ukrainian Civil Code and Commercial Code, Law of Commercial companies, Law of stock companies, law and order.

UNITED KINGDOM

* CIC or community interest company * CIO or Charitable Incorporated Organisation * Industrial and provident society
Industrial and provident society
, e.g. a co-operative (which does include Ltd.
Ltd.
at the end of its name) or charity

* PARTNERSHIPS

* General partnership
General partnership
* LLPor Limited liability partnership
Limited liability partnership
* LP or Limited partnership
Limited partnership

* COMPANIES

* PRIVATE LIMITED COMPANIES - _Ltd_ or _Limited_ or _Cyf_ (Welsh _Cyfyngedig_)

* PRIVATE COMPANY LIMITED BY SHARES , The liability is limited to the amount, if any, unpaid on the shares held by them. Its shares cannot be traded publicly. * PRIVATE COMPANY LIMITED BY GUARANTEE .The liability is limited to such amount as the members undertake to contribute to the assets of the company in the event of its being wound up.

* PUBLIC LIMITED COMPANIES - _PLC_ or _Ccc_ (Welsh _Cwmni Cyfyngedig Cyhoeddus_)

* PUBLIC LIMITED COMPANY : Is a limited company whose shares may be traded publicly. Requires an authorized minimum share capital of £50,000; of which it must have allotted shares to the value of at least £50,000 and a minimum of 25% must be fully paid up prior to starting business.

* UNLIMITED COMPANY (or Welsh _Anghyfyngedig_). There is no limit on the liability of its members. It is not a requirement under company law to add or state the word or designation Unlimited or its abbreviations (Unltd., or Ultd.) at the ending of its legal company name, and most unlimited companies do not. Unlimited companies are exempted from filing accounts with the Registrar of Companies
Companies
for public disclosure, subject to a few exceptions (unless the company was a qualified subsidiary or a parent of a limited company during the accounting period).

* SOLE PROPRIETORSHIP (Sole traders)

UNITED STATES

In the United States, the individual states incorporate most businesses. Very few special types are incorporated by the federal government.

For federal tax purposes, the Internal Revenue Service
Internal Revenue Service
has separate entity classification rules. Under the tax rules, an entity may be classified as a corporation , a partnership , a Cooperative
Cooperative
or a disregarded entity. A corporation may be either a Subchapter S corporation or a C corporation. A disregarded entity has one owner (or a married couple as owner) that is not recognized for tax purposes as an entity separate from its owner. Types of disregarded entities include single-member LLCs ; qualified subchapter S subsidiaries and qualified real estate investment trust subsidiaries. A disregarded entity's transparent tax status does not affect its status under state law. For example, for federal tax purposes, a sole-member LLC (SMLLC) is disregarded, so that all its assets and liabilities are treated as owned by its single member. But under state law, an SMLLC can contract in its own name and its owner is generally not personally liable for the debts and obligations of the entity. To be recognized as a Cooperative
Cooperative
for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code
Internal Revenue Code
.

FEDERALLY INCORPORATED

The key word for a bank is "national". A bank chartered by the Office of the Comptroller of the Currency (OCC) must have the word "national" in its name. A bank chartered by a state cannot have "national" in its name. For a savings bank (formerly called a savings and loan association) or credit union, the key word is "federal," and the same rules apply; a federally chartered savings bank or credit union must have the word "federal" in its name, while a state chartered savings bank or credit union cannot have "federal" in its name.

* NA (National Association ), a designation used by banks chartered by the Office of the Comptroller of the Currency
Office of the Comptroller of the Currency
(OCC) * NT lawyers, legal advice; and accountants, accounting services; architects, architectural services; when the company formed offers the services of the professionals. Instead those states allow a PLLCor in the LLC statutes, the liability limitation only applies to the business side, such as creditors of the company, as opposed to the client/customer service side, the level of medical care, legal services, or accounting provided to clients. This is meant to maintain the higher ethical standards that these professionals have committed themselves to by becoming licensed in their profession and to prevent them from being immune (or at least limit their immunity) to malpractice suits.

Corporations

* Corp. , Inc. CORPORATION, INCORPORATED: used to denote corporations (public or otherwise). These are the only terms universally accepted by all 51 corporation chartering jurisdictions in the United States. However, in some states other suffixes may be used to identify a corporation, such as Ltd., Co./Company, or the Italian term S.p.A. (in Connecticut
Connecticut
; see under Italy
Italy
). Some states that allow the use of "Company" prohibit the use of "and Company", "and Co.", "& Company" or " may not contain the word "city", "borough", or "village" or otherwise imply that the corporation is a municipality. §10.06.105 (a) and (b), Alaska
Alaska
Corporations Code

Arizona
Arizona
"association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. Corporation
Corporation
may not use "bank", "deposit", "credit union", "trust" or "trust company" unless it also has a license to operate one. May not use "limited liability company" or "limited company" or the abbreviations "L.L.C.", "L.C.", "LLC" or "LC" §10-401 Arizona
Arizona
Revised Statutes

Arkansas
Arkansas
"Corporation", "Company", or "Incorporated", or shall contain an abbreviation of one of those words; but the name may not end with the word "Company" nor the abbreviation "Co." if the final word or abbreviation is immediately preceded by "and" or any symbol for "and" §4-26-401 (1), Arkansas
Arkansas
Code

California
California
"corporation", "incorporated" or "limited" or an abbreviation of one of such words is required and for a statutory close corporations for corporate provisions to apply. May not contain "bank," " trust," "trustee" or "credit union" unless approved by the Commissioner of Financial Institutions. §202(a), California
California
Corporations Code

Colorado
Colorado
"corporation", "incorporated", "company", "limited", "corp.", inc.", "co." or "ltd"; If the corporation is a professional corporation, it must contain the term or abbreviation "professional corporation", "p.c.", or "pc". §7-90-601, Colorado
Colorado
Revised Statutes

Connecticut
Connecticut
"corporation", "incorporated", "company", "Societa per Azioni" or "limited", or the abbreviation "corp.", "inc.", "co.", "S.p.A." or "ltd." §33-655 General Statutes of Connecticut

Delaware
Delaware
"association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation), or words (or abbreviations thereof, with or without punctuation) of like import of foreign countries or jurisdictions (provided they are written in Roman characters or letters) Title 8, §102, Delaware
Delaware
Code

District of Columbia
District of Columbia
"corporation," "company," "incorporated," or "limited," or shall contain an abbreviation of 1 of such words § 29-101.08 District of Columbia
District of Columbia
Official Code

Florida
Florida
"corporation," "company," or "incorporated" or the abbreviation "Corp.," "Inc.," or "Co.," or the designation "Corp," "Inc," or "Co," §607.0401 Florida
Florida
Statutes

Georgia 'corporation,' 'incorporated,' 'company,' or 'limited,' or the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or abbreviations of like import in another language; must not be longer than 80 characters O.C.G.A. § 14-2-401

Guam
Guam
"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; if the word "company" or its abbreviation is used, it shall not be immediately preceded by the word "and" or an abbreviation or symbol representing the word "and." Title 18, § 2110, Guam
Guam
Code Annotated

Hawaii
Hawaii
"corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd." §414-51 Hawaii
Hawaii
Revised Statutes

Idaho
Idaho
"corporation," "incorporated," "company," "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; provided however, that if the word "company" or its abbreviation is used it shall not be immediately preceded by the word "and" or by an abbreviation of or symbol representing the word "and" §30-1-401 Idaho
Idaho
Statutes

Illinois
Illinois
"corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words 805 ILCS 5/4.05 Illinois
Illinois
Compiled Statutes

Indiana
Indiana
"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language § 23-1-23-1 Indiana
Indiana
Code

Iowa
Iowa
"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language. §490.401 Iowa
Iowa
Acts

Kansas
Kansas
(except for banks) "association," "church," "college," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "university," "syndicate" or "limited," or one of the abbreviations "co.," "corp.," "inc.," "ltd.," or words or abbreviations of like import in other languages if they are written in Roman characters or letters §17-6002 Kansas
Kansas
Statutes

Kentucky
Kentucky
"corporation", "incorporated" or the abbreviation "Inc.," or the word "company" or the abbreviation "Co."; but if the word "company" or the abbreviation "Co." is used, it may not be immediately preceded by the word "and" or the abbreviation "&." §273.177 Kentucky
Kentucky
Revised Statutes

Louisiana
Louisiana
(except for railroad, telegraph and telephone corporations) "Corporation", "Incorporated" or "Limited", or the abbreviation of any of those words, or may contain instead the word "Company" or the abbreviation "Co." if the latter word or abbreviation is not immediately preceded by the word "and" or the symbol " beginning July 1, 2007, may also include "limited liability limited partnership" for business corporations: Title 13-C § 401 Maine
Maine
Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes;

Maryland
Maryland
For _Corporations_: "Company", if it is not preceded by the word "and" or a symbol for the word "and"; "Corporation", "Incorporated" or "Limited" or abbreviations; for Limited liability
Limited liability
companies: "limited liability company", "L.L.C.", "LLC", "L.C.", or "LC"; for _Limited liability partnerships_: "limited liability partnership", "L.L.P." or "LLP"; for _Limited partnerships_: "limited partnership", "L.P.", or "LP"; for _ Limited liability
Limited liability
limited partnerships_: "limited liability limited partnership", "L.L.L.P.", or "LLLP"; for _Professional corporations_: "chartered", "chtd.", "professional association", "P.A.", "professional corporation", or "P.C." Maryland
Maryland
Code CORPORATIONS AND ASSOCIATIONS § 1-502

Massachusetts
Massachusetts
"any name which, in the judgment of the secretary, indicates that it is a corporation" GENERAL LAWS OF MASSACHUSETTS Chapter 155: Section 9

Michigan
Michigan
"corporation", "company", "incorporated", or "limited" or shall contain 1 of the following abbreviations, corp., co., inc., or ltd. Act 284 of 1972 Section 450.1211 MICHIGAN BUSINESS CORPORATION ACT

Minnesota
Minnesota
nonprofit corporations are not required to use any of these words; for business corporations, they must use "corporation," "incorporated," or "limited," or shall contain an abbreviation of one or more of these words, or the word "company" or the abbreviation "Co." if that word or abbreviation is not immediately preceded by the word "and" or the character " Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)

Mississippi
Mississippi
"corporation," "incorporated," "company" or "limited," or the abbreviation "corp.," "inc.," "co." or "ltd." or words or abbreviations of like import in another language § 79-4-4.01 Mississippi
Mississippi
code

Missouri
Missouri
"corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri
Missouri
Revised Statutes

Montana
Montana
"corporation", "incorporated", "company", or "limited"; the abbreviation "corp.", "inc.", "co.", or "ltd."; or words or abbreviations of similar meaning in another language 35-1-308 Montana
Montana
Code Annotated

Nebraska
Nebraska
corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska
Nebraska
Banking Act may use a name which includes the word bank without using any such words or abbreviations Section 21-2028 State of Nebraska
Nebraska
Statutes

Nevada
Nevada
No specific requirements stated except that a name appearing to be that of a natural person and containing a given name or initials must not be used as a corporate name except with an additional word or words such as "Incorporated," "Limited," "Inc.," "Ltd.," "Company," "Co.," "Corporation," "Corp.," or other word which identifies it as not being a natural person 78.035 Nevada
Nevada
Revised Statutes

New Hampshire
New Hampshire
Contain the word "corporation," "incorporated," or "limited" or the abbreviation "corp." ""inc.", or "ltd." New Hampshire
New Hampshire
Revised Statutes TITLE XXVII; Section 293-A:4.01 for business corporations

New Jersey
New Jersey
Shall contain the word "corporation," "company," "incorporated," or shall contain an abbreviation of one of those words, or shall include the abbreviation Ltd. New Jersey
New Jersey
Statutes 14A:2-2

New Mexico
Mexico
contain the separate word "corporation," "company," "incorporated" or "limited" or shall contain a separate abbreviation of one of these words New Mexico
Mexico
Statutes Unannotated 53-11-7

New York Shall contain the word "corporation", "incorporated" or "limited", or an abbreviation of one of such words; there is also a long list of words a business corporation is not allowed to use without additional approval from other agencies including "board of trade", "state police", "urban development", "chamber of commerce", "state trooper", "urban relocation", "community renewal", "tenant relocation", "acceptance", "endowment", "loan", "annuity", "fidelity", "mortgage", "assurance", "finance", "savings" and many others New York State Consolidated Laws, Business
Business
Corporations Law §301; Not-For-Profit Corporations Law, §301

North Carolina
North Carolina
a _corporation_ must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; a _limited liability company_ must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company"; a _limited partnership_ that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership"; a _limited liability limited partnership_ must contain the words "registered limited liability limited partnership" or "limited liability limited partnership" or the abbreviation "L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a _registered limited liability partnership'_s name must contain the words "registered limited liability partnership" or "limited liability partnership" or the abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP". North Carolina
North Carolina
General Statutes § 55D‑20

North Dakota
North Dakota
must contain the word "company", "corporation", "incorporated", "limited", or an abbreviation of one or more of these words; may not contain the words "limited liability company", "limited partnership", "limited liability partnership", "limited liability limited partnership", or any abbreviation of these words. North Dakota
North Dakota
century Code 10-19.1-13

Ohio
Ohio
It shall end with or include the word or abbreviation "company," "co.," "corporation," "corp.," "incorporated," or "inc." Ohio
Ohio
Revised Code §1701.05

Oklahoma
Oklahoma
The name of the corporation which shall contain one of the words "association", "company", "corporation", "club", "foundation", "fund", "incorporated", "institute", "society", "union", "syndicate", or "limited" or abbreviations thereof, with or without punctuation Oklahoma
Oklahoma
Statutes §18-1006

Oregon
Oregon
For private corporations it shall contain one or more of the words "corporation," "incorporated," "company" or "limited" or an abbreviation of one or more of those words; shall not contain the word "cooperative." For non-profit corporations there is no specific requirement except the name cannot imply a purpose not dictated in its articles of incorporation and cannot contain the word "cooperative" or the phrase "limited partnership." Oregon
Oregon
Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations

Pennsylvania
Pennsylvania
Corporation, Corp., Company, Co., Incorporated, Inc., Limited, Ltd., Association., Fund., Syndicate or words or abbreviations of like import in languages other than English. Pennsylvania
Pennsylvania
Code, Chapter 19, §23.3

Puerto Rico
Puerto Rico
Corporation, Corp. or Inc., or words or abbreviations of like import in other languages, provided they are written in roman letters or characters. Title 14, Subtitle 4, §2602, Laws of Puerto Rico.

Rhode Island
Rhode Island
"corporation," "company," "incorporated," or "limited," or an abbreviation of one of these words Rhode Island
Rhode Island
General Laws § 7-1.2-401

South Carolina
South Carolina
"corporation", "incorporated", "company", or "limited", the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language South Carolina
South Carolina
Code of Laws Section 33-4-101

South Dakota
South Dakota
corporation, incorporated, company, or limited, or the abbreviation, corp., inc., co., or ltd., or terms or abbreviations of like import in another language South Dakota
South Dakota
Codified Laws 47-1A-401

Tennessee
Tennessee
"corporation," "incorporated," "company," or the abbreviation "corp.," "inc.," "co.," or words or abbreviations of like import in another language (provided they are written in Roman characters or letters); existing corporations which were formed using only "limited" or "ltd" are not required to change their name § 48-14-101 Tennessee
Tennessee
Code

Texas
Texas
"company," "corporation," "incorporated," or "limited," or an abbreviation of one of those words. Texas
Texas
Business
Business
Organizations Code § 5.054

U.S. Virgin Islands
U.S. Virgin Islands
name shall be such as to indicate that it is a corporation as distinguished from a natural person or partnership. Title Thirteen, § 2, Virgin Islands Code

Utah
Utah
"corporation", "incorporated", "company"; the abbreviation: "corp.", "inc." or "co." or words or abbreviations of like import to the words or abbreviations listed in another language; without the written consent of the United States
United States
Olympic Committee, may not contain the words "Olympic", "Olympiad", or "Citius Altius Fortius"; without the written consent of the Division of Consumer Protection may not contain the words "university", "college" or "institute" § 16-10a-401 Utah
Utah
Code

Vermont
Vermont
"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; shall not have the word "cooperative" or any abbreviation thereof as part of its name unless the corporation is a worker cooperative corporation; Title 11A, § 4.01 Vermont
Vermont
Statutes

Virginia
Virginia
"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd." § 13.1-630. Code of Virginia

Washington "corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."; must not include "Bank," "banking," "banker," "trust," "cooperative," or any combination of the words "industrial" and "loan," or any combination of any two or more of the words "building," "savings," "loan," "home," "association," and "society," § 23B.04.010 Revised Code of Washington

West Virginia
Virginia
"corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd.", or words or abbreviations of like import in another language §31D-4-401 West Virginia
Virginia
Code

Wisconsin
Wisconsin
"corporation", "incorporated", "company" or "limited" or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language §180.0401 Wisconsin
Wisconsin
Statutes (for Stock corporations ) and §181.0401 Wisconsin
Wisconsin
Statutes (for non-stock corporations )

Wyoming
Wyoming
Unclear; apparently any of "corporation," "company," "incorporated," and probably the usual abbreviations of "Corp." "Co." and "Inc." § 17-16-401. Wyoming
Wyoming
Statutes

UZBEKISTAN

* MChJ (Mas'uliyati Cheklangan Jamiyat/Масъулияти Чекланган Жамият): limited liability company * QMJ (Qo'shimcha ma'suliyatli jamiyat/Қўшимча масъулиятли жамият): additional liability company

* AJ (Aksiyadorlik jamiyati/Акциядорлик жамияти): joint-stock company

* OAJ (Ochiq aksiyadorlik jamiyati/Очиқ акциядорлик жамияти): public joint-stock company * YoAJ (Yopiq aksiyadorlik jamiyati/Ёпиқ акциядорлик жамияти): closed joint-stock company

* XK (Xususiy korxona/Хусусий корхона): private company * XT (Xususiy tadbirkorlik/Хусусий тадбиркорлик): sole proprietorship * OK (Oilaviy korxona/Оилавий корхона): family company * UK (Unitar korxona/Унитар корхона): unitary enterprise * QK (Qo'shma korxona/Қўшма корхона): joint venture

VIETNAM

* Cty TNHH (Công ty trách nhiệm hữu hạn / " Company
Company
with Limited Liablity"): Limited Liability Company * Cty TNHH MTV (Công ty trách nhiệm hữu hạn một thành viên/ "Limited Liablity Company
Company
with a Single member") since 2005 * Cty CP (Công ty cổ phần / " Company
Company
with Joint Stock"): Joint Stock Company * Công ty hợp danh / " Company
Company
of Partners": Partnership * Doanh nghiệp hợp danh / "Enterprise Partnership": Partnership * DNNN (Doanh nghiệp nhà nước / "Enterprise of the State"): State-Owned Enterprise * DNTN (Doanh nghiệp tư nhân / "Enterprise Private"): Proprietorship * DTNN (Doanh nghiệp có vốn đầu tư nước ngoài "Enterprise with Foreign Investment"): Foreign Investment Enterprise * HTX (Hợp tác xã/ Co-operation) * Chi nhánh : Branch
Branch
Company * Nhóm Cty (Công Ty / "Group Company"): Holding Company

SEE ALSO

* List of company registers
List of company registers

REFERENCES

* ^ {{cite web title=Choose a legal structure for a new business url=https://www.gov.uk/business-legal-structures publisher=GOV.UK accessdate=19 December 2012}n} * ^ Limited liability company
Limited liability company
* ^ "Sociedades de Garantía Reciproca". * ^ "Sociedades de Garantía Reciproca". Argentina
Argentina
Ministry of Industry. Retrieved 21 July 2013. * ^ "Types of Business". Ministry of Finance, Brunei
Brunei
Darussalam. Retrieved 29 April 2016. * ^ "Types of Business". Brunei
Brunei
Economic Development Board. Retrieved 29 April 2016. * ^ "NS vs. Alberta ULCs". Retrieved 15 October 2014. * ^ https://www.sbif.cl/sbifweb/internet/archivos/DISCURSOS_5983.pdf * ^ Trade
Trade
Associations Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_12_152_3144.html * ^ Trade
Trade
Associations Act, article 389, section 2 (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_12_152_3144.html * ^ Trade
Trade
Associations Act - Addendum (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2012_10_111_2392.html * ^ Cooperatives Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_03_34_764.html * ^ Sole proprietorship
Sole proprietorship
Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2013_12_143_3065.html * ^ Ministry of entrepreneurship and crafts portal (in Croatian) http://portor.mingorp.hr/sporedna.htm * ^ Agriculture Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2015_03_30_612.html * ^ http://obchodni-zakonik.eu/akciova-spolecnost/ § 154 a následující Obchodního zákoníku * ^ http://obchodni-zakonik.eu/spolecnost-s-rucenim-omezenym/ § 105 a následující Obchodního zákoníku * ^ Castllo Silverio, YuniorAndrés. "Constitución de Compañía CXA, y un Analisis de la Ley 479-08". Retrieved 21 July 2013. * ^ Religious Freedom Act (453/2003), Chapter 2 * ^ Laki Suomen Punaisesta Rististä (453/2003). Retrieved 31-05-2012. * ^ The decision of the Ministry of Justice to approve the bylaws of the general bar association (191/1959). Retrieved 31-05-2012 * ^ http://www.inarinpaliskunnat.org/organisaatio.html * ^ Asunto-osakeyhtiölaki (1599/2009). Retrieved 31-05-2012. * ^ _A_ _B_ Vakuutusyhtiölaki, Article 10. Retrieved 31-05-2012 * ^ Asunto-osakeyhtiölaki (1599/2009), Chapter 28. Retrieved 31-05-2012. * ^ Finnish Sea Act (674/1994), Chapter 5 "Laivaisännistöyhtiö". Retrieved 31-5-2012. * ^ Säästöpankkilaki (1502/2001). Retrieved 31-05-2012. * ^ Vesilaki (587/2011), Chapter 6. Retrieved 31-05-2012 * ^ _A_ _B_ Vesilaki (587/2011), Chapter 7. Retrieved 31-05-2012 * ^ Laki yksityisistä teistä (358/1962), §50. Retrieved 31-5-2012 * ^ Vesilaki (587/2011), Chapter 9. Retrieved 31-05-2012 * ^ Vesilaki (587/2011), Chapter 12. Retrieved 31-05-2012 * ^ Yhteisaluelaki (758/1989). Retrieved 31-05-2012 * ^ Yhtesimetsälaki (109/2003). Retrieved 31-05-2012 * ^ http://www.gesetze-im-internet.de/bgb/BJNR001950896.html#BJNR001950896BJNG006502377 §§ 705 ff. BGB * ^ "Act IV of 2006 on Business
Business
Associations" (PDF). Ministry of Foreign Affairs. Retrieved 28 December 2015. * ^ "Changes in Hungarian corporate law in the new Civil Code". Eversheds. Retrieved 28 December 2015. * ^ "A kft. a legnépszerűbb cégforma". 24.hu. Retrieved 28 December 2015. * ^ "Kht helyett nonprofit gazdasági társaság". Vállalkozói negyed. Retrieved 28 December 2015. * ^ (in Italian) _ Libro Quinto - Titolo V: Delle società: Capo V: Della società per azioni_. Wikisource
Wikisource
. * ^ "Inschrijven bij de Kamer van Koophandel". Retrieved 15 October 2014. * ^ "Register a Joint Stock Company". Sultanate of Oman, Ministry of Commerce and Industry. Retrieved 21 July 2013. The commercial name should bear Omani Joint Stock Company
Company
(S.A.O.G) * ^ "Require to obtain pre approval to carry on business of the companies operating in the field of securities". Sultanate of Oman, Capital Market Authority. * ^ "Sociedad Anonima Cerrada y Abierta". 27 July 2007. Retrieved 3 November 2011. * ^ Singapore
Singapore
Business
Business
Types * ^ registering subsidiary company * ^ (The new companies\' act that was always spoken about is now a reality) * ^ "Gábilos - Sociedad AnónimaLaboral", _www.gabilos.com_ (in Spanish) * ^ "SOCIETAT COOPERATIVA CATALANA LIMITADA (SCCL)" (PDF), _www.elclubdelemprenedor.org_ (in Spanish) * ^ " Companies
Companies
Act 2006". Parliament of the United Kingdom. Retrieved 2016-10-13. * ^ "Types of Limited Company". Business
Business
Link. Retrieved 2008-05-16. * ^ Presti and Naegele Newsletter, 4 April 2012. * ^ "IRS Sub Chapter T". Retrieved 15 October 2014.

EXTERNAL LINKS

* " Company
Company
Extensions and Security Identifiers". _CorporateInformation.com_. The Winthrop Corporation.

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