HOME
        TheInfoList






Click Here for Items Related To - Types Of Business Entity

Danlawd shong {{More citations . Most often, business entities are formed to sell a product or a service.[citation needed] There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. Some of these types are listed below, by country. For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases, for example:

However, the regulations governing particular types of entities, 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.[1]

Albania

Argentina

Australia

  • LLP (Limited liability partnership): partnerships are governed on a state-by-state basis in Australia. In Queensland, a limited liability partnership is composed of at least one general partner and one limited partner. It is thus similar to what is called a limited partnership in many countries.
  • ILP (Incorporated limited partnership): used for venture capital investments comes in four types: Venture Capital Limited Partnership (VCLP), Early-stage Venture Capital Limited Partnership (ESCVLP), Australian Venture Capital Fund of Funds (AFOF), Venture Capital Management Partnership (VCMP).[5]
  • Inc. (Incorporated): restricted to non-profit associations
  • Ltd. (Limited): ≈ plc (UK). The suffix 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 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. (Proprietary Limited Company): ≈ Ltd. (UK) ATF Trust. In 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
  • 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):
  • Obsolete:
    • Erwerbsgesellschaft: small-sized partnerships (not qualifying as OG or KG, respectively. Converted into OGs or KGs as of 1. 1. 2007)
      • OEG (Offene Erwerbsgesellschaft): small general partnership
      • KEG (Kommanditerwerbsgesellschaft): small limited partnership

See also help.gv.at (Austrian government site, in German)

Belarus

Name in Belarusian Name in Russian Type Note
Адкрытае акцыянернае таварыства, ААТ Открытое акционерное общество, ОАО ≈ plc (UK), open
Закрытае ацыянернае таварыства, ЗАТ Закрытое акционерное общество, ЗАО ≈ plc (UK), closed
Індывідуальны прадпрымальнік Индивидуальный предприниматель sole proprietorship does not possess legal personality
Прыватнае унітарнае прадпрыемства, ПУП Частное унитарное предприятие, ЧУП private unitary enterprise
Таварыства з абмежаванай адказнасцю, ТАА Общество с ограниченной ответственностью, ООО ≈ Ltd. (UK)

Belgium

Dutch, French or German names may be used.

Dutch French Approximate explanation
private stichting fondation privée Private foundation
stichting van openbaar nut fondation d'utilité publique Public foundation
economisch samenwerkingsverband (ESV) groupement d'intérêt économique (GIE) Economic interest grouping (joint venture)
stille handelsvennootschap société interne contractual joint venture (No JV company is created)
tijdelijke handelsvennootschap société momentanée equity joint venture (JV company is created)
vereniging zonder winstoogmerk (VZW) association sans but lucratif (ASBL) German: Vereinigung ohne Gewinnerzielungsabsicht (VoG)
Nonprofit association
vereniging in deelneming société en participation (SEP) Equity partnership
feitelijke vereniging société de fait De facto partnership, partnership by estoppel
eenmanszaak entreprise individuelle Sole trader (UK), sole proprietorship (US)
vennootschap onder firma (VOF) société en nom collectif (SNC) General partnership
gewone commanditaire vennootschap (Comm. V.) société en commandite simple (SCS) Limited partnership
commanditaire vennootschap op aandelen (Comm. VA) société en commandite par actions (SCA) Publicly traded partnership
besloten vennootschap met beperkte aansprakelijkheid (BVBA) société privée à responsabilité limitée (SPRL) Private limited company
eenpersoons besloten vennootschap met beperkte aansprakelijkheid (EBVBA) société privée à responsabilité limitée unipersonnelle (SPRLU) single member limited company
Naamloze vennootschap (NV) societé anonyme (SA) Public limited company (UK)
coöperatieve vennootschap met beperkte aansprakelijkheid (CVBA) société coopérative à responsabilité limitée (SCRL) Limited liability cooperative
coöperatieve vennootschap met onbeperkte aansprakelijkheid (CVOA) société coopérative à responsabilité illimitée (SCRI) Unlimited liability cooperative

Bosnia and Herzegovina

  • d.d. (dioničko društvo): ≈ plc (UK) ≈ AG (Germany)
  • a.d. (akcionarsko društvo): ≈ plc (UK) ≈ AG (Germany)
  • d.n.o. (društvo s neograničenom solidarnom odgovornošću): ≈ general partnership
  • d.o.o. (društvo s ograničenom odgovornošću): ≈ Ltd. (UK) ≈ GmbH (Germany)
  • k.d. (komanditno društvo): ≈ limited partnership
  • s.p. (samostalni preduzetnik): ≈ Sole proprietorship (UK)

Brazil

  • Sociedade limitada (Ltda.): ≈ Ltd. (UK)
  • S.A. (Sociedade anônima): ≈ plc (UK)
  • Sociedade simples: PLLC
  • Sociedade em comandita simples: ≈ ordinary limited partnership
  • Sociedade em nome coletivo: ≈ general partnership
  • Sociedade em conta de participação: ≈ general partnership
  • Sociedade em comum: ≈ general partnership
  • Cooperativa ≈ cooperative
  • Empresa individual (firma individual): ≈ individual proprietorship / sole proprietorship
  • Empresa Individual de Responsabilidade Limitada (EIRELI): Same as Ltd., but without partners.
  • Micro empreendedor individual: ≈ individual enterprise
  • Empresa pública: ≈ Government-owned corporation
  • Sociedade de economia mista: ≈ Government-owned corporation
  • Associação em sentido estrito (sem finalidade lucrativa): ≈ nonprofit association
  • Organização não governamental: ≈ nonprofit association
  • Organização da sociedade civil de interesse público: ≈ nonprofit association
  • Organização social: ≈ nonprofit association
  • Serviços sociais autônomos: ≈ nonprofit association
  • Fundação privada: ≈ private foundation
  • Fundação pública: ≈ public foundation

Brunei

There are three main types of business entity in Brunei, namely sole proprietorship, partnership and company.[6]

A private company contains the term "Sendirian Berhad" or "Sdn. Bhd." as part of its name; for a public company "Berhad" or "Bhd." is used.[7]

Bulgaria

  • AD / АД (aktsionerno drujestvo / акционерно дружество): joint stock company ≈ plc (UK)
  • ADSITz / АДСИЦ (aktsionerno druzhestvo sus spetsialna investitsionna tsel / акционерно дружество със специална инвестиционна цел): real estate investment trust
  • EAD / ЕАД (ednolichno aktsionerno druzhestvo / еднолично акционерно дружество): type of AD with a single member
  • EOOD / ЕООД (ednolichno druzhestvo s ogranichena otgovornost / еднолично дружество с ограничена отговорност): type of OOD with a single member
  • ET / ЕТ (ednolichen turgovetz / едноличен търговец): sole proprietorship
  • OOD / ООД (drujestvo s ogranichena otgovornost / дружество с ограничена отговорност): ≈ Ltd. (UK)
  • KD / КД (komanditno druzhestvo / командитно дружество): ≈ limited partnership
  • KDA / КДА (komanditno druzhestvo s aktzii / командитно дружество с акции): limited partnership with shares
  • SD / СД (subiratelno druzhestvo / събирателно дружество): ≈ general partnership, but having legal personality

Cambodian

  • SP (Sole Proprietorship)
  • GP (General Partnership)
  • LP (Limited Partnership)
  • SM Pte Ltd. (Single Member Private Limited Company):
  • Pte Ltd. (Private Limited Company): ≈ [private limited company (Ltd.)] (UK)
  • Plc Ltd. (Public Limited Company): ≈ plc (UK)
  • PEEC (Public Establishment with Economic characteristics)
  • State Company: ≈ plc
  • State Joint Venture Company: ≈ plc
  • Import Export Co., Ltd

Canada

In Canada entities can be incorporated under either federal or provincial (or territorial) law.

The word or expression "Limited", Limitée, "Incorporated", Incorporée, "Corporation" or Société par actions de régime fédéral or the corresponding abbreviation "Ltd.", Ltée, "Inc.", "Corp." or S.A.R.F. forms part of the name of every entity incorporated under the Canada Business Corporations Act (R.S., 1985, c. C-44). ≈ Ltd. or Plc (UK)

As an exception, entities registered prior to 1985 may continue to be designated Société commerciale canadienne or by the abbreviation S.C.C.

Under the Canada Cooperatives Act (1998, c. 1), a co-operative must have the word "cooperative", "co-operative", "coop", "co-op", coopérative, "united" or "pool", or another grammatical form of any of those words, as part of its name.

Unlike in many other Western countries, Canadian businesses generally only have one form of incorporation available. Unlimited liability corporations can be formed in Alberta "AULC", British Columbia "BCULC"[8] and Nova Scotia "NSULC". The aforementioned unlimited liability corporations are generally not used as operating business structures, but are instead used to create favorable tax positions for either Americans investing in Canada or vice versa.[9] For U.S. tax purposes the ULC is classified as a disregarded entity.

Rather, Canadian businesses are generally formed under one of the following structures:

  • SP (Sole Proprietorship): No formal business structure is established
  • GP (General Partnership): Either a formal structure with a partnership agreement, or an informal structure, in which case the Partnerships Act for the province will apply
  • LP (Limited Partnership): An investment structure, limiting both the liability and the participation of the investor. An investor who takes an active role will be deemed a general partner, and become exposed to unlimited liability.
  • Corporation
  • Joint Venture: A business activity shared by two or more business entities. The joint venture's activities must be finite in terms of either time or scope.

Chile

  • SpA (Sociedad por acciones): Disregarded entity with shares (sole shareholder)
  • SRL (Sociedad de Responsabilidad Limitdada) – LLC (Partnership) US purposes
  • EIRL (Empresa Individual de Responsabilidad Limitada): individual enterprise with limited liability
  • S.A. (Sociedad Anónima): ≈ plc (UK)
  • S.G.R. (Sociedad de Garantia Reciproca)[10]
  • LTDA. (Sociedad de responsabilidad limitada): ≈ Ltd. (UK)

China

Colombia

  • S.A. (Sociedad Anónima): ≈ plc (UK), Corporation (US)
  • S.A.S. (Sociedades por Acciones Simplificada): Similar to the French S.A.S (societé par actions simplifiée)[11]
  • Ltda. (Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK), LLC (US)
  • S.C. (Sociedad Colectiva): General partnership
  • S. en C. (Comandita Simple): Limited partnership
  • S.C.A. (Comandita por Acciones): Publicly traded partnership
  • E.U. (Empresa Unipersonal): Sole proprietorship

Costa Rica

  • S.A. (Sociedad Anónima): ≈ plc (UK), Corporation (US)
  • S.R.L. or Ltda. (Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK), LLC (US) [12]

Croatia

Types of legal person business entities:[13]

  • d.d. (dioničko društvo): ≈ plc (UK) ≈ AG (Germany)
  • d.o.o. (društvo s ograničenom odgovornošću) is company with limited liability: ≈ Ltd. (UK) or LLC (US); minimum capital: HRK 20,000[14]
  • 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.)[15]
  • j.t.d. (javno trgovačko društvo): ≈ general partnership
  • k.d. (komanditno društvo): ≈ limited partnership
  • GIU (gospodarsko interesno udruženje): economic interest grouping
  • zadruga: cooperative[16]

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)[17]
  • 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[18]
  • OPG (obiteljsko poljoprivredno gospodarstvo): family run agricultural business[19]

Czech Republic

Denmark

"K/S" redirects here. For the pairing, see Kirk/Spock.

Dominican Republic

  • C. por A. (Compañía por Acciones), also abbreviated CXA[22]
  • S.A. (Sociedad Anónima): ≈ public limited company
  • S.A.S (Sociedad Anónima Simplificada): ≈ [(Simplified public limited company)]
  • SRL. (Sociedad de Resposabilidad Limitada): ≈ Limited Liability Company
  • EIRL. (Empresa Individual de Responsabilidad Limitada): ≈ [(Sole proprietor Limited Liability Company)]
  • Sociedad En Comandita Simple.

Ecuador

Egypt

  • SAE (Sharikat al-Mossahamah) ≈ plc (UK). Minimum capital EGP 250,000.
  • LLC (Limited Liability Company) ≈ 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 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)

An SE or SCE may be created by registration in any of the EU/EEA member states and may relocate its registered office to any other member state with minimal formalities.

Finland

General economic entities

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
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[26]
Economic entities for special purpose
  • asunto-osakeyhtiö (Swedish: bostadsaktiebolag), a limited liability company for the ownership, construction and maintenance of an apartment building[27]
  • julkinen keskinäinen vakuutusyhtiö, abbreviated jy (Swedish: publikt ömsesidigt försäkringsbolag),[28] public mutual insurance company
  • keskinäinen kiinteistöosakeyhtiö (Swedish: ömsesidiga fastighetsaktiebolag,[29] a limited liability company for the ownership, maintenance and construction of real property.
  • keskinäinen vakuutusyhtiö (Swedish: ömsesidigt försäkringsbolag),[28] mutual insurance company
  • laivaisännistöyhtiö (Swedish: partrederi), a type of general partnership for the owning of a merchantman[30]
  • säästöpankki (Swedish: sparbank),[31] 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),[32] a corporation of water law for the permanent change of the median water level
  • ojitusyhteisö (Swedish: dikningssammanslutning),[33] a corporation of water law for the construction and maintenance of ditches
  • säännöstely-yhteisö (Swedish: regleringssammanslutning),[33] 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[34]
  • uittoyhteisö (Swedish: flottningssammanslutning),[35] a corporation of water law for timber-floating
  • vesioikeudellinen yhteisö (Swedish: vattenrättslig sammanslutning),[36] a corporation of water law for a project that involves economic use of bodies of water
  • yhteisalue (Swedish: samfälliga område),[37] a corporation for the maintenance of a real property jointly used by several other properties or persons
  • yhteismetsä (Swedish: samfälld skog),[38] 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 types are implemented:

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:
  • Investment funds/companies:
  • GIE (Groupement d'intérêt économique): economic interest grouping
  • Association: ≈ nonprofit association
    • Association non-déclarée: ≈ unincorporated association (UK)
    • Association déclarée: ≈ incorporated association (Au)
  • 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)
    • SCI (Société Civile Immobilière): ≈ French property company (SCI)
  • Companies (société de capitaux):
    • share companies (both partnership and company)
      • SARL, SàRL (Société à responsabilité limitée): ≈ private limited company (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)
      • 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
        • SASU [fr] (U- unipersonnelle): limited liability, sole shareholder Ltd. company (UK) or single member close corporation

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:[39] 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 (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 & Co. KG: the general partner is a GmbH
          • AG & Co. KG: the general partner is an AG
          • GmbH & Co. OHG: each of the general partners are a GmbH
    • Partnerschaftsgesellschaft (PartG): partnership company; 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.
  • companies
    • 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 limited by shares (equity) (Kapitalgesellschaften)
      • 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 & Co. KGaA: the general partner is a GmbH
          • AG & Co. KGaA: the general partner is an AG
      • Gesellschaft mit beschränkter Haftung (GmbH; German: [ˈgeːɛmbeːˌhaː]): company with limited liability ≈ private limited company (Ltd.) (UK), limited liability company (LLC) (US); at least one shareholder; minimum equity €25,000.
        • The "mit beschränkter Haftung (mbH)" suffix (German: [ˈɛmbeːˌhaː], "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; the word haftungsbeschränkt ("with limited liability") may not be abbreviated.
      • Aktiengesellschaft (AG): literally "stock company" ≈ public limited company (plc) (UK), corporation (US); minimum capital €50,000.
    • 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 Etaireía / Ανώνυμη Εταιρεία, Α.E.; officially translated into S.A.): ≈ plc (UK), minimum capital €24,000
    • A.V.E.E. (Anónimi Viomichanikí Emborikí Etaireía / Ανώνυμη Βιομηχανική Εμπορική Εταιρεία, Α.Β.Ε.Ε.)
  • E.E. (Eterórrithmi Etaireía / Ετερόρρυθμη Εταιρία, Ε.Ε.): limited partnership
  • E.P.E. (Etaireía Periorisménis Efthínis / Εταιρεία Περιορισμένης Ευθύνης, Ε.Π.Ε.): ≈ Ltd. (UK), no minimum capital
    • M.E.P.E. (Monoprósopi Etaireía Periorisménis Efthínis / Μονοπρόσωπη Ε.Π.Ε., Μ.Ε.Π.Ε.): type of E.P.E. with a single member
  • O.E. (Omórrithmi Etaireía / Ομόρρυθμη Εταιρεία, Ο.Ε.): general partnership
    • O.V.E.E. (Omórrithmi Viomichanikí Emborikí Etaireía / Ομόρρυθμη Βιομηχανική Εμπορική Εταιρεία, Ο.Β.Ε.Ε.)
  • I.K.E. (Idiotiki Kefalaiouchiki Etaireía / 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 Ordinance, the name of a 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,[40] the Companies Registration Act of 2006 and the new Civil Code of 2013.[41] 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
sy izuz ) limited partnership requires one general partner with unlimited liability and one or more members with limited liability
Uskkt. (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[42]
kht. (közhasznú társaság) community interest company abolished in 2009, must operate as nonprofit company instead[43]
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. (zártkörűen működő részvénytársaság) privately held companys shares not listed on stock exchange, otherwise the same as Nyrt.
szöv. (szövetkezet) cooperative
egyesülés interest rates group is going national version of European Economic Interest

Grouping / EEIG10202

Iceland

Name Type Notes
ehf. einkahlutafélag 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
saf. samlagsfélag limited partnership
sv. samvinnufélag cooperative
sf. sameignarfélag general partnership
sfs. sjálfseignarstofnun non-profit organization
  • Minimum capital: ISK 1,000,000 (£5,500; €6,520; $8,500).

India

Main article: Indian company law
  • 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 compliance. However, the biggest disadvantage is unlimited liability.
  • Partnership – liability is joint and unlimited. Registration not compulsory and can be done through Registrar of Firms[44]
    • 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 – Liability is limited and similar to Partnership.
  • HUF (Hindu Undivided Family) – businesses owned by a joint family belonging to Hindu religion. Even though Jain and Sikh families are not governed by the Hindu law, they can still form a HUF.
  • 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
  • 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 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 – A company, similar to its limited company (Ltd, or Pvt Ltd) counterpart, but where the liability of the members or shareholders is not limited.
  • Incorporation Company – Incorporation is the formation of a new corporation. The corporation may be a business, a non-profit organization, sports club, or a government of a new city or town.

Indonesia

Most of the legal entity types are regulated in a modified version of the original version of the Dutch Burgerlijk Wetboek.

  • Yayasan: foundation
  • UD Indonesian: Usaha Dagang: sole proprietorship (lit. "trade company").
    • Sometimes this kind of legal entity is called a perusahaan dagang or abbreviated as PD, which sometimes makes confusion with the former name for municipally-owned statutory corporations, Perusahaan Daerah, also abbreviated as PD (today they are called Perusahaan Umum Daerah ("regional public corporations") and abbreviated as Perumda)
  • vof/Fa (Dutch: vennootschap onder firma, known locally as just firma: general partnership
  • Koperasi: Cooperative
  • mts (maatschap) (Indonesian: Persekutuan Perdata): ≈ group practice (of professionals, e.g. doctors, accountants, lawyers); share facilities not profits, members are treated as natural persons for tax and liability purposes.
  • cv (Dutch: Commanditaire vennootschap, Indonesian: Perusahaan/Persekutuan Komanditer) ≈ LP (US), Kommanditgesellschaft (Germany)
  • PT (Perseroan Terbatas): ≈ private company limited by shares (UK)
    • State-owned PT (both in majority and complete ownership) ends with "(Persero)".
  • PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka) (also in Dutch: Naamloze vennootschap, NV): ≈ plc (UK) listed on the Indonesia Stock Exchange
    • Companies with NV suffix in Indonesia are extremely rare.

Iran

  • شرکت سهامی عام (Sherkat Sahami Am): ≈ plc (UK), public
  • شرکت سهامی خاص (Sherkat Sahami Khas): ≈ plc (UK), private
  • شرکت با مسئولیت محدود (Sherkat ba Masouliyat Mahdoud): ≈ Ltd. (UK)
  • شرکت مختلط غیر سهامی (Sherkat Mokhtalet Gheyr Sahami): ≈ limited partnership
  • شرکت مختلط سهامی (Sherkat Mokhtalet Sahami): mixed joint-stock partnership
  • شرکت تضامنی (Sherkat Tazamoni): ≈ general partnership
  • شرکت نسبی (Sherkat Nesbi): proportional liability partnership
  • شرکت تعاونی تولید و مصرف (Sherkat Ta'avoni Tolid va Masraf): production and consumption cooperative

Ireland

Situation in Ireland is similar to United Kingdom below, though without the class Community Interest Company. There were two forms of Company Limited by Guarantee, but only the form without a share capital is now used. Irish names may also be used, such as cpt (cuideachta phoibli theoranta) for plc, and Teo (Teoranta) for Ltd.

  • Limited Company – Four types:
    • Private company limited by shares – If company is wound up, members' liability is limited to the amount, if any, unpaid on the shares they hold. Maximum number of members in the Republic of Ireland is 99.
    • Company limited by guarantee not having a share capital – Public company. Must have at least seven members. Members' liability limited to amount they have undertaken to contribute to company assets. If wound up, liability does not exceed amount specified in memorandum. If a guarantee company does not have a share capital, members are not required to buy shares (such as charities).
    • Company limited by guarantee having a share capital – As with a private company if the maximum number of members is 99. Members have liability either for the amount, if any, that is unpaid on the shares they hold, or for the amount they have undertaken to contribute to company assets, in the event that it is wound up.
    • A public limited company. Must have at least seven members. Liability is limited to the amount, if any, unpaid on shares they hold. Unlawful to issue any form of prospectus except in compliance with the Companies Acts 1963–2006. Nominal value of Company's allotted share capital must satisfy specified minimums which must be fully paid before company commences business or exercises any borrowing powers.
  • Single Member Company – Private company limited by shares or a guarantee company having a share capital, which is incorporated with one member, or whose membership is reduced to one person. Must have at least two directors and one secretary. Sole member can dispense with holding General Meetings including Annual General Meetings.
  • Unlimited Company – No limit on liability of members. Creditors may have recourse to shareholders for unpaid liabilities of the company. Must have at least two shareholders.
  • Undertakings for Collective Investment in Transferable Securities (UCITS) – Public limited companies formed under EU Regulation and the Companies Acts 1963–2006. Sole object of a UCIT is collective investment in transferable securities of capital raised from the public that operates on the principle of risk-spreading. Central Bank of Ireland must approve all registrations of UCITS.

Israel

  • Company (khevra, חברה) – for-profit entity which may engage in any lawful activity. Most companies limit the liability of their shareholders. In that case, the phrase "Limited" or the abbreviation "Ltd." must appear as part of the full name of the company. The term "B.M."/"BM" (בע"מ), literally: by limited liability/warranty, is usually translated as "Ltd." in English and pronounced "ba'AM" in Hebrew. Companies are governed by the Companies Act, 5759-1999 (חוק החברות, תשנ"ט-1999). Few sections are still in force from the Companies Ordinance [New Form], 5743-1983 (פקודת החברות [נוסח חדש], תשמ"ג-1983).
    • Private company – any company which is not a public company.
    • Public company – any company whose shares are listed on an exchange or have been offered to the public, and are held by the public.
    • Charity company (khevra le'to'ellet ha'tzibur, חברה לתועלת הציבור) – company generally governed by the Companies Act, except it is a nonprofit. A charity company must have pre-defined goals, rather than engage in any lawful activity. Some provisions in the Companies Act apply specifically to charity companies. The letters "CC" (חל"צ) must be appended to such company's name.
  • Partnership (shutafut, שותפות) – created by default, even without registration, when two or more persons run a business together for profit. Personal liability of partners is not limited, unless they are limited partners of a limited partnership. Partnerships are governed by the Partnerships Ordinance [New Form], 5735-1975 (פקודת השותפויות [נוסח חדש], תשל"ה-1975).
  • Cooperative (aguda shitufit, אגודה שיתופית) – entity which may pursue profit, but with certain legal properties meant to facilitate greater participation by each shareholder, or member, in the entity's affairs. Shareholders usually have an additional relationship with the cooperative, such as employees or consumers. This type of entity is found mainly in agriculture (a kibbutz or moshav is often a cooperative), transportation, or certain types of marketing operations associated with agricultural products. Cooperatives are governed by the Cooperatives Ordinance (פקודת האגודות השיתופיות).
  • Voluntary association (amuta, עמותה) – nonprofit entity, which must have its goals defined in its founding agreement. Includes, among others, academic institutions, hospitals and various charitable organizations. Voluntary associations are governed by the Voluntary Associations Act, 5740-1980 (חוק העמותות, תש"מ-1980).

Italy

  • Forme individuali:
  • Società di persone (Partnerships):
  • Società di capitali (Companies):
  • Cooperative:
    • S.c.r.l. (Società cooperativa a responsabilità limitata) cooperative limited (liability) company

Japan

Business corporations are referred to as kaisha (会社) and are formed under the Companies Act of 2005. There are currently (2015) 4 types and each of them has legal personality:

  • 株式会社 (kabushiki gaisha or kabushiki kaisha, "K.K." (usually translated in company names as "Company, Limited"/"Co., Ltd.")) – lit. "stock company", the most typical form of business corporation.
  • 合同会社 (gōdō gaisha or gōdō kaisha, "G.K.") – lit. "amalgamated company", a close corporation form similar to the American LLC, introduced in 2006
    • 有限会社 (yūgen gaisha or yūgen kaisha, "Y.K.") – lit. "limited company", a close corporation form for smaller businesses, abolished in 2006 and replaced by G.K. above
  • 合名会社 (gōmei gaisha or gōmei kaisha, "GMK") – corporation similar to a general partnership
  • 合資会社 (gōshi gaisha or gōshi kaisha, "GSK") – corporation similar to a limited partnership

Partnerships are referred to as kumiai (組合). Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have:

  • 任意組合 (nin'i kumiai, "NK") – general partnership (Civil Code)
  • 匿名組合 (tokumei kumiai, "TK") – anonymous partnership, an investment bilateral contract (Commercial Code, Book 2 Ch.4 Article 535 et seq)
  • 投資事業有限責任組合 (tōshi jigyō yūgen sekinin kumiai) – limited partnership for investment (Limited Partnership for Investment Act 1998, Rev.2004)
  • 有限責任事業組合 (yūgen sekinin jigyō kumiai) – similar to a Limited Liability Partnership (Limited Liability Partnership Act of 2005)

Jordan

Kazakhstan

  • АО (Aktsionernoe obschestvo/Акционерное общество [ru]): Joint stock company
  • ТОО (Tovarishchestvo s ogranichennoy otvetstvennostyu/Товарищество с ограниченной ответственностью [ru]): limited liability partnership
  • TDO/ТДО (Tovarishchestvo s dopolnitelnoyu otvetstvennostyu/Товарищество с дополнительной ответственностью) Additional liability partnership
  • GP/ГП (Gosudarstvenoe predpriyatie/Государственное предприятие [ru][46]): State company
  • КТ (Komanditnoe Tovarishchestvo; 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

South Korea's legal entity types are a remnant from Japanese occupation.

Latvia

  • SIA (Sabiedrība ar ierobežotu atbildību): ≈ Ltd. (UK)
  • AS (Akciju sabiedrība): ≈ plc (UK)
  • IK (Individuālais komersants): ≈ sole proprietorship
  • PS (Pilnsabiedrība) ≈ general partnership, joint venture
  • KS (Komandītsabiedrība): ≈ limited partnership
  • ĀKF (Ārzemju komersanta filiāle): branch of a foreign enterprise
  • BO (Bezpeļņas organizācija): ≈ nonprofit organization
  • VSIA (Valsts sabiedrība ar ierobežotu atbildību): ≈ state-owned Ltd.

Lebanon

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

Lithuania

Luxembourg

  • S.A. (Société anonyme): ≈ plc (UK)
  • S.A.R.L. (Société à responsabilité limitée): ≈ Ltd. (UK)
  • Société en commandite simple (SCS): ≈ limited partnership
  • Société en Commandite Spéciale (SCSp): unlike an SCS, an SCSp does not have a legal personality separate from those of its partners; it is formed by an agreement among its partners and allows for more flexible structuring, not having to comply with corporate law requirements

Malaysia

Mexico

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

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 Anónima Bursátil)
  • S.A.P.I. (Sociedad Anónima Promotora de Inversión)

Monaco

  • SAM (Société Anonyme Monégasque): ≈ joint stock company
  • SARL (Société à Responsabilité Limitée): ≈ Ltd. (UK), LLC (USA)
  • SNC (Societe en Nom Collectif): ≈ General Partnership
  • SCS (Societe En Commandite Simple): ≈ Limited Partnership
  • SCA (Société en Commandite par Actions): ≈ Limited Partnership with Shares
  • Sole Trader

Mongolia

  • ХК (Khuvitsaat Kompani/Хувьцаат Компани): ≈ plc (UK) stock company
  • ХХК (Khyazgaarlagdmal Khariutslagatai Kompani/ Хязгаарлагдмал Хариуцлагатай Компани): ≈ ltd (UK) limited liability company
  • ТББ (Töriin Bus Baiguullaga/Төрийн Бус Байгууллага):≈ non governmental organisation
  • ГХО ХХК (Gadaadiin khurungu oruulalttai khyazgaarlagdmal khariutslagatai kompani / Гадаадын хөрөнгө оруулалттай хязгаарлагдмал хариуцлагатай компани): ≈ limited liability company with foreign investment

Montenegro

  • Preduzetnik (Preduzetnik): ≈ Sole proprietorship (UK) ≈ Einzelunternehmen/Eingetragener Kaufmann (D)
  • O.D. (Ortačko Društvo): ≈ General partnership (UK) ≈ Offene Handelsgesellschaft ≈ OHG (D)
  • K.D. (Komanditno Društvo): ≈ 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 (Ltd.) (UK) ≈ 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

Namibia

  • Close Corporation*
  • 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 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 Act of 2007 and Securities Act; a Private Limited Company can convert to Public Limited Company by complying with 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 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 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
  • Mij (Maatschappij): ≈ association
  • 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. (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 are registered on the Companies Register and with a regional Chamber of Commerce.[47]

New Zealand

  • Ltd (Limited): ≈ plc or Ltd. (UK). Names of limited liability companies that were registered under the Companies Act 1993 (but not those that were registered under the 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 (Ltd.): a private company limited by shares
  • Public Limited 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 (LLP): Only allowed in the state of Lagos, Nigeria.

North Macedonia

  • A.D./А.Д. (Akcionersko Društvo / Акционерско друштво): ≈ plc (UK) or Joint-stock company
  • D.O.O./Д.О.О. (Društvo so Ograničena Odgovornost / Друштво со ограничена одговорност): ≈ 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

Norway

  • ASA (Allmennaksjeselskap): ≈ plc (UK). Minimum capital NOK 1,000,000
  • AS (Aksjeselskap): ≈ 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: sole proprietorship
  • 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: a foundation, with capital but without members or shareholders. It is allowed to make a profit, but is more suited for non-commercial purposes.
  • UB (Ungdomsbedrift): youth enterprise, only used in education

Oman

  • SAOG (Société Anonyme Omanaise Générale) Public Joint Stock Company[48]
  • SAOC (Société Anonyme Omanaise Close) Closed Joint Stock Company[49]

Pakistan

There are three main forms of business:

(a) Sole Proprietorship (b) Partnership (c) 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 (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 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 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 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 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 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 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 limited by guarantee use the words (Guarantee) Limited" as the last words of their n Unlimited Company

Means a company having unlimited liability of its members

https://www.secp.gov.pk

Peru

  • S.A. (Sociedad Anónima): ≈ plc (UK)
  • Sociedad Anónima Abierta (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 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).[50]
  • Sociedad Anónima Cerrada (S.A.C.):[51] These companies must have a minimum of 2 and a maximum of 20 shareholders. These shares can't be registered in the Public Registry.

Philippines

  • Co. (Company): can be used for general partnerships
  • Coop. (Cooperative)
  • Corp. (Corporation)
  • Ent. (Enterprise)
  • Inc. (Incorporated)
  • Ltd. (Limited), Ltd. Co. (Limited Company): ≈ Limited partnerships, companies with legal status use the Inc. and Corp. suffix unlike in other SEA countries.

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 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. (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 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. (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):

  1. 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)
  2. Societăți de capitaluri (Incorporated companies, also called Corporations)
    • Societatea în comandită pe acțiuni, abbreviated SCA (Company Limited by Shares)
    • Societatea pe acțiuni, abbreviated SA (Joint-Stock Company)
  3. Societăți hibride (Hybrid companies)
    • Societate cu răspundere limitată, abbreviated SRL (Limited Liability Company)
    • Societatea cu răspundere limitată cu proprietar unic, abbreviated SRL cu proprietar unic
  1. S.A. (Societate pe Acţiuni): ≈ plc (UK)
  2. S.C.A. (societate în comandită pe acţiuni): limited partnership with shares
  3. S.C.S. (societate în comandită simplă): ≈ limited partnership
  4. S.N.C. (societate în nume colectiv): ≈ general partnership
  5. S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK)
  6. PFA (persoana fizica autorizata): ≈ self-employed (UK) Sole Proprietorship (US)
  7. 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 in Russia
  • NKO/НКО, (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 (NGO Pension Fund, for instance)[clarify]
  • GP/ГП, GUP/ГУП (Gosudarstvennoye (unitarnoye) predpriyatiye / Государственное (унитарное) предприятие): state (unitary) enterprise
  • IP/ИП (Individualny predprinimatel' / Индивидуальный предприниматель): sole proprietorship
  • OOO/ООО (Obschestvo s ogranichennoy otvetstvennostyu / Общество с ограниченной ответственностью): limited liability company (US)
  • PAO/ПАО (Publichnoye aktsionernoye obschestvo / 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/AO (Aktsionernoye obschestvo / Акционерное общество): private limited company (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 PAO)
  • Prostoye tovarishestvo / Простое товарищество (general partnership) and Kommanditnoe tovarishestvo / Коммандитное товарищество (limited partnership). These types of business entities are not popular (approximately 0.5% of the total number of business entities in Russia[citation needed]).
  • Hozyaystvennoye partnyorstvo / Хозяйственное партнёрство (business partnership).

Saudi Arabia

  • Private Limited Company ( شركة ذات مسئولية محدودة)
  • Joint-Stock company ( شركة مساهمة )
  • General Partnership Company ( شركة تضامن )
  • Limited Partnership (شركة التوصية البسيطة )
  • Foreign 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), or d.d. / д.д. (deoničarsko društvo / деоничарско друштво or deoničko društvo / деоничко друштво): ≈ joint-stock company, plc (UK) ≈ AG (Germany)
  • d.o.o. / д.о.о. (društvo sa ograničenom odgovornošću / друштво сa ограниченом одговорношћу): ≈ Contrary to direct translation of "društvo sa ograničenom odgovornošću" - since new laws about forming[52] and bankruptcy procedure[53] of DOO are adopted in Serbia for most cases members are liable with their whole property. Regarding members and ways company is organized and process of making decisions to some point exists similarity with Limited liability partnership and further similarities with Ltd.(UK) ≈ GmbH (Germany). For example about liability under new law [52] members with control stake are responsible with all their properties in case of forced liquidation. Members are responsible with all their properties in case creditors are damaged. So in such circumstances this is not classic Limited liability company and has nothing with such form as it is known and accepted in general opinion and known legislation of Limited liability companies elsewhere except in name.
  • k.d. / к.д. (komanditno društvo / командитно друштво): ≈ Limited partnership (UK)
  • o.d. / о.д. (ortačko društvo / ортачко друштво): ≈ General partnership (UK)
  • preduzetnik (предузетник): ≈ Sole proprietorship (UK)

Singapore

Private Limited Company, Sole Proprietorship and Partnership are the predominant types of business found in Singapore.[54]

  • LLP (limited liability partnership): owners have the flexibility of operating as a partnership while enjoying limited liability.[citation needed] 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. (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 subsidiary company is a popular term used for a form of Singapore business entity. A subsidiary company can have different structures but is essentially a Private Limited Company and so is a separate legal entity. Characteristics of a 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.[55]
  • Other forms including Pte exist

Slovakia

Slovenia

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

South Africa

  • Sole proprietorship/Alleeneienaar
  • Business trust/Trust
  • Partnership/Vennootskap
  • Companies/Maatskappye
    • Company limited by guarantee
      • Incorporated association not for gain/vereniging sonder winsoogmerk (section 21 company/artikel 21-maatskappy): ≈ nonprofit association.
    • 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 (Ltd.): ≈ 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 Act (Act 71 of 2008) came into force and disallows any new incorporations under this form.[56]

Spain

  • S.A. (Sociedad Anónima): ≈ plc (UK), minimum capital €60,101.21
  • S.L. (Sociedad Limitada): ≈ 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 Anónima Deportiva): 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);[57] some are region specific e.g. Sociedad Cooperativa Catalana Limitada (SCCL)[58]

Sweden

  • AB (Aktiebolag): ≈ 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)
  • Filial

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 (Gesellschaft mit beschränkter Haftung) Sàrl (Société à responsabilité limitée) Sagl (Società a garanzia limitata) ≈ 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.<https://web.archive.org/web/20110706221252/http://www.zefix.admin.ch/%3E
  • 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 (Gesellschaft mit beschränkter Haftung) / Sàrl (société à responsabilité limitée) / Sagl (società a garanzia limitata):≈ 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, yǒuxiàn gōngsī[59])
  • 兩合公司 (Limited Partnership)
  • 股份有限公司 (Public Limited Company or Corporation, gǔfèn yǒuxiàn gōngsī[59])

Thailand

  • บริษัทมหาชนจำกัด, name format บริษัท corporation name จำกัด (มหาชน): plc (UK). Minimum 15 shareholders.
  • บริษัทเอกชนจำกัด (name format บริษัท corporation name จำกัด): Ltd. (UK). At least three shareholders.
  • ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน corporation name จำกัด): limited partnership There are two kinds of 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)

According to the Commercial Code (Act No: 6102)

Şahıs şirketleri ≈ 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

  • 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. Şti. / L.Ş. / L.O. (Limited şirket / Limited Ortaklık) ≈ 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)

Other entitites:

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 / Fizychna osoba pidpryyemets): sole proprietorship
  • KT/КТ (Командитне товариство / Komandytne 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. (UK). Minimum capital = 1 minimum wage (UAH 960 as of 29.05.2011[citation needed]).
  • PP/ПП (Приватне підприємство / Pryvatne pidpryyemstvo): ≈ 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.
  • AT/АТ (Акціонерне товариство / Aktsionerne tovarystvo): ≈ JSC.

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

United Kingdom

United States

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

Tax classifications

For federal tax purposes, the Internal Revenue Service has separate entity classification rules. Under the tax rules, an entity may be classified as a corporation, a partnership, a cooperative or a disregarded entity. A corporation may be taxed as either a C corporation or elect to be treated as a Subchapter S 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 sub-chapter 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.[62] To be recognized as a Cooperative for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code.[63]

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.

Many federal governmental units are specially formed public corporations, while some private organizations have received a charter from Congress.

State, territory or commonwealth incorporated

See also: United States corporate law

The following are the main business designations and types:

  • Sole proprietorship: a business consisting of a single owner (which may in turn be a business entity), not in a separately recognized business form.
  • Trust

Partnerships

  • General partnership: a partnership in which all the partners are jointly and separately liable for the debts of the partnership. In most U.S. states, it can be created by agreement without requiring a public filing. The partners may themselves be legal entities or individuals.
  • LP, Limited partnership: a partnership where at least one partner (the general partner, which may itself be an entity or an individual) has unlimited liability for the LP's debts and one or more partners (the limited partners) have limited liability (which means that they are not responsible for the LP's debts beyond the amount they agreed to invest). Limited partners generally do not participate in the management of the entity or its business.
  • LLP, Limited Liability Partnership: a partnership where a partner's liability for the debts of the partnership is limited except in the case of liability for acts of professional negligence or malpractice. In some states, LLPs may only be formed for purposes of practicing a licensed profession, typically attorneys, accountants and architects. This is often the only form of limited partnership allowed for law firms (as opposed to general partnerships).
  • LLLP, Limited Liability Limited Partnership: a combination of LP and LLP, available in some states.

Limited Liability Companies

  • LLC, LC, Ltd. Co., Limited Liability Company: a form of business whose owners enjoy limited liability, but which is not a corporation. Allowable abbreviations vary by state. Note that in some states Ltd. by itself is not a valid abbreviation for an LLC, because in some states (e.g. Texas), it may denote a corporation instead. See also Series LLC. For U.S. federal tax purposes, in general, an LLC with two or more members is treated as a partnership, and an LLC with one member is treated as a sole proprietorship.
  • PLLC, Professional Limited Liability Company: some states do not allow certain professionals to form an LLC that would limit the liability that results from the services professionals provide such as doctors, medical care; 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 PLLC or 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; see under Italy). Some states that allow the use of "Company" prohibit the use of "and Company", "and Co.", "& Company" or "& Co.". In most states sole proprietorships and partnerships may register a fictitious "doing business as" name with the word "Company" in it. For a full list of allowed designations by state, see the table below.
  • Professional corporation, PC or P.C.: those corporate entities for which many corporation statutes make special provision, regulating the use of the corporate form by licensed professionals such as attorneys, architects, accountants, and doctors.
  • Doing Business As: denotes a business name used by a person or entity that is different from the person's or entity's true name. DBAs are not separate entities and do not shield the person or entity who uses the DBA as a business name from liability for debts or lawsuits. Filing requirements vary and are not permitted for some types of businesses or professional practices. See also Delaware corporation, Delaware statutory trust, Nevada corporation, and Massachusetts business trust.

Required designations for corporations, by U.S. state, territory or commonwealth:

State, territory or commonwealth Required in corporation name Authority
Alabama "corporation", or "incorporated", or an abbreviation of one of such words, or if a banking corporation the words "bank", "banking", or "bankers" § 10-2B-4.01(a)(1) Code of Alabama 1975
Alaska "corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words; 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 Corporations Code
Arizona "association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. 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 Revised Statutes
Arkansas "Corporation", "Company", or "Incorporated", "Limited" 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 Code
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 Corporations Code
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 Revised Statutes
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 "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 Code
District of Columbia "corporation", "company", "incorporated", or "limited", or shall contain an abbreviation of 1 of such words § 29-101.08 District of Columbia Official Code
Florida "corporation", "company", or "incorporated" or the abbreviation "Corp.", "Inc.", or "Co.", or the designation "Corp", "Inc", or "Co" § 607.0401 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 "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 Code Annotated
Hawaii "corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd." § 414-51 Hawaii Revised Statutes
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 Statutes
Illinois "corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words 805 ILCS 5/4.05 Illinois Compiled Statutes
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 Code
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 Acts
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 Statutes
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 Revised Statutes
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 "&". No corporate name shall contain the phrase "doing business as" or the abbreviation "d/b/a". Only a bank or bank holding company is allowed to use any of "bank", "banker", "banking", "savings", "safe deposit", "trust", "trustee", "building and loan", "homestead", "credit union", "insurance", "casualty", "redevelopment corporation", or "electric cooperative". § 12:23 Louisiana Revised Statutes
Maine words or abbreviations of words that describe the nature of the entity, including "professional association", "corporation", "company", "incorporated", "chartered", "limited", "limited partnership", "limited liability company", "professional limited liability company", "limited liability partnership", "registered limited liability partnership", "service corporation" or "professional corporation"; beginning July 1, 2007, may also include "limited liability limited partnership" for business corporations: Title 13-C § 401 Maine Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes
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 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 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 Code – Corporations and Associations § 1-502
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 "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 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 302A, Section 302A.115 Minnesota Statutes (for Business Corporations); Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)
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 code
Missouri "corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri Revised Statutes

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 Code Annotated
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 Banking Act may use a name which includes the word bank without using any such words or abbreviations Section 21-2028 State of Nebraska Statutes
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 Revised Statutes
New Hampshire Contain the word "corporation", "incorporated", or "limited" or the abbreviation "corp.", "inc.", or "ltd." New Hampshire Revised Statutes – Title XXVII; Section 293-A:4.01 for business corporations
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 Statutes 14A:2-2
New Mexico contain the separate word "corporation", "company", "incorporated" or "limited" or shall contain a separate abbreviation of one of these words New 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 Corporations Law § 301; Not-For-Profit Corporations Law, § 301
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 General Statutes § 55D‑20
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 century Code 10-19.1-13
Ohio It shall end with or include the word or abbreviation "company", "co.", "corporation", "corp.", "incorporated", or "inc." Ohio Revised Code § 1701.05
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 Statutes § 18-1006
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 Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations
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 Code, Chapter 19, § 23.3
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 "corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words Rhode Island General Laws § 7-1.2-401
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 Code of Laws Section 33-4-101
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 Codified Laws 47-1A-401
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 Code
Texas "company", "corporation", "incorporated", or "limited", or an abbreviation of one of those words. Texas Business Organizations Code § 5.054
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 "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 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 Code
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 Statutes
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 "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 Code
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 Statutes (for Stock corporations) and § 181.0401 Wisconsin Statutes (for non-stock corporations)
Wyoming Unclear; apparently any of "corporation", "company", "incorporated", and probably the usual abbreviations of "Corp." "Co." and "Inc." § 17-16-401 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 with Limited Liablity"): Limited Liability Company
  • Cty TNHH MTV (Công ty trách nhiệm hữu hạn một thành viên/ "Limited Liablity Company with a Single member") since 2005
  • Cty CP (Công ty cổ phần / "Company with Joint Stock"): Joint Stock Company
  • Công ty hợp danh / "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 Company
  • Nhóm Cty (Công Ty / "Group Company"): Holding Company

See also

References

  1. ^ "Choose a legal structure for a new business". GOV.UK. Archived from the original on 2013-01-15. Retrieved 19 December 2012.
  2. ^ Limited liability company
  3. ^ "Sociedades de Garantía Reciproca". Archived from the original on 2016-01-17. Retrieved 2013-08-25.
  4. ^ "Sociedades de Garantía Reciproca". Argentina Ministry of Industry. Archived from the original on 19 August 2013. Retrieved 21 July 2013.
  5. ^ "What is an Incorporated Limited Partnership?". LegalVision. 2016-11-06. Archived from the original on 2017-08-15. Retrieved 2017-08-15.
  6. ^ "Types of Business". Ministry of Finance, Brunei Darussalam. Archived from the original on 2017-12-25. Retrieved 29 April 2016.
  7. ^ "Types of Business". Brunei Economic Development Board. Archived from the original on 2016-04-29. Retrieved 29 April 2016.
  8. ^ Services, Ministry of Citizens. "Incorporating an Unlimited Liability Company (ULC) - Province of British Columbia". www2.gov.bc.ca. Retrieved 2019-07-17.
  9. ^ "NS vs. Alberta ULCs". Archived from the original on 2014-07-23. Retrieved 15 October 2014.
  10. ^ "Agenda brochure" (PDF). www.sbif.cl. Archived (PDF) from the original on 2016-01-17. Retrieved 2013-07-21.
  11. ^ Estudios sobre la sociedad por acciones simplificada. U. Externado de Colombia. 2010. ISBN 978-958-710-477-6.
  12. ^ "Starting a business in Costa Rica: 5 common questions". ALPI. Retrieved 8 August 2019.
  13. ^ Trade Associations Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_12_152_3144.html Archived 2015-05-08 at the Wayback Machine
  14. ^ Trade Associations Act, article 389, section 2 (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_12_152_3144.html Archived 2015-05-08 at the Wayback Machine
  15. ^ Trade Associations Act – Addendum (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2012_10_111_2392.html Archived 2015-05-08 at the Wayback Machine
  16. ^ Cooperatives Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_03_34_764.html Archived 2015-04-15 at the Wayback Machine
  17. ^ Sole proprietorship Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2013_12_143_3065.html Archived 2015-06-30 at the Wayback Machine
  18. ^ Ministry of entrepreneurship and crafts portal (in Croatian) http://portor.mingorp.hr/sporedna.htm Archived 2014-12-20 at the Wayback Machine
  19. ^ Agriculture Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2015_03_30_612.html Archived 2015-06-30 at the Wayback Machine
  20. ^ "§ 154 a následující Obchodního zákoníku". Obchodni-zakonik.eu. Archived from the original on 2017-12-11. Retrieved 2018-09-18.
  21. ^ "§ 105 a následující Obchodního zákoníku". Obchodni-zakonik.eu. Archived from the original on 2017-10-24. Retrieved 2018-09-18.
  22. ^ Castllo Silverio, YuniorAndrés. "Constitución de Compañía CXA, y un Analisis de la Ley 479-08". Archived from the original on 2013-09-09. Retrieved 21 July 2013.
  23. ^ Religious Freedom Act (453/2003) Archived 2012-05-19 at the Wayback Machine, Chapter 2
  24. ^ Laki Suomen Punaisesta Rististä (453/2003) Archived 2012-05-19 at the Wayback Machine. Retrieved 31-05-2012.
  25. ^ The decision of the Ministry of Justice to approve the bylaws of the general bar association (191/1959) Archived 2012-08-27 at the Wayback Machine. Retrieved 31-05-2012
  26. ^ "Archived copy". Archived from the original on 2007-09-27. Retrieved 2008-02-12.CS1 maint: archived copy as title (link)
  27. ^ Asunto-osakeyhtiölaki (1599/2009) Archived 2012-05-12 at the Wayback Machine. Retrieved 31-05-2012.
  28. ^ a b Vakuutusyhtiölaki Archived 2012-06-12 at the Wayback Machine, Article 10. Retrieved 31-05-2012
  29. ^ Asunto-osakeyhtiölaki (1599/2009) Archived 2012-05-12 at the Wayback Machine, Chapter 28. Retrieved 31-05-2012.
  30. ^ Finnish Sea Act (674/1994) Archived 2012-04-01 at the Wayback Machine, Chapter 5 "Laivaisännistöyhtiö". Retrieved 31-5-2012.
  31. ^ Säästöpankkilaki (1502/2001) Archived 2012-06-12 at the Wayback Machine. Retrieved 31-05-2012.
  32. ^ Vesilaki (587/2011) Archived 2012-06-04 at the Wayback Machine, Chapter 6. Retrieved 31-05-2012
  33. ^ a b Vesilaki (587/2011) Archived 2012-06-04 at the Wayback Machine, Chapter 7. Retrieved 31-05-2012
  34. ^ Laki yksityisistä teistä (358/1962), §50 Archived 2012-07-17 at the Wayback Machine. Retrieved 31-5-2012
  35. ^ Vesilaki (587/2011) Archived 2012-06-04 at the Wayback Machine, Chapter 9. Retrieved 31-05-2012
  36. ^ Vesilaki (587/2011) Archived 2012-06-04 at the Wayback Machine, Chapter 12. Retrieved 31-05-2012
  37. ^ Yhteisaluelaki (758/1989) Archived 2012-06-29 at the Wayback Machine. Retrieved 31-05-2012
  38. ^ Yhtesimetsälaki (109/2003) Archived 2012-03-04 at the Wayback Machine. Retrieved 31-05-2012
  39. ^ "§§ 705 ff. BGB". Gesetze-im-internet.de. Archived from the original on 2018-09-18. Retrieved 2018-09-18.
  40. ^ "Act IV of 2006 on Business Associations". Ministry of Foreign Affairs. Archived from the original on 2015-12-08. Retrieved 28 December 2015.
  41. ^ "Changes in Hungarian corporate law in the new Civil Code". Eversheds. Archived from the original on 2015-12-08. Retrieved 28 December 2015.
  42. ^ "A kft. a legnépszerűbb cégforma". 24.hu. Archived from the original on 2015-12-08. Retrieved 28 December 2015.
  43. ^ "Kht helyett nonprofit gazdasági társaság". Vállalkozói negyed. Archived from the original on 8 December 2015. Retrieved 28 December 2015.
  44. ^ "Online Partnership Firm Registration Apply Now - MyOnlineCA". Retrieved 2019-07-17.
  45. ^ Libro Quinto – Titolo V: Delle società: Capo V: Della società per azioni (in Italian) – via Wikisource.
  46. ^ "PRIVET (Ligustrum)", Westcott's Plant Disease Handbook, Springer Netherlands, 2008, pp. 1040–1041, doi:10.1007/978-1-4020-4585-1_2435, ISBN 9781402045844
  47. ^ "Inschrijven bij de Kamer van Koophandel". Archived from the original on 2013-12-02. Retrieved 15 October 2014.
  48. ^ "Register a Joint Stock Company". Sultanate of Oman, Ministry of Commerce and Industry. Archived from the original on 2014-09-13. Retrieved 21 July 2013. The commercial name should bear Omani Joint Stock Company (S.A.O.G)
  49. ^ "Require to obtain pre approval to carry on business of the companies operating in the field of securities". Sultanate of Oman, Capital Market Authority.[permanent dead link]
  50. ^ "Sociedad Anonima Cerrada y Abierta". 27 July 2007. Archived from the original on 10 August 2011. Retrieved 3 November 2011.
  51. ^ "Company & Corporation Types in Peru - LimaEasy". www.limaeasy.com. Retrieved 2019-07-17.
  52. ^ a b https://www.paragraf.rs/propisi/zakon_o_privrednim_drustvima.html
  53. ^ https://www.paragraf.rs/propisi/zakon_o_stecaju.html
  54. ^ Singapore Business Types Archived 2011-09-10 at the Wayback Machine
  55. ^ "Registration info". www.sbsgroup.com.sg. Archived from registering subsidiary company the original Check |url= value (help) on 2016-08-17. Retrieved 2016-08-11.
  56. ^ "(The new companies' act that was always spoken about is now a reality)". Archived from the original on 2012-01-23. Retrieved 2011-10-27.
  57. ^ "Gábilos – Sociedad Anónima Laboral", www.gabilos.com (in Spanish), archived from the original on 2012-06-20, retrieved 2012-03-27
  58. ^ "SOCIETAT COOPERATIVA CATALANA LIMITADA (SCCL)" (PDF), www.elclubdelemprenedor.org (in Spanish)[permanent dead link]
  59. ^ a b "有限公司 - Chinese English Pinyin Dictionary". Yabla. Retrieved 13 March 2019.
  60. ^ "Companies Act 2006". Parliament of the United Kingdom. Archived from the original on 2016-10-09. Retrieved 2016-10-13.
  61. ^ Presti and Naegele Newsletter Archived 2013-01-15 at the Wayback Machine, 4 April 2012.
  62. ^ "IRS Sub Chapter T". Archived from the original on 2014-09-04. Retrieved 15 October 2014.

External links

Retrieved from "