Sebuah badan perniagaan adalah entiti yang ditubuhkan dan ditadbir seperti undang-undang komersial untuk melibatkan diri dalam perniagaan aktiviti, kerja-kerja amal, atau aktiviti-aktiviti lain boleh dibenarkan. Selalunya, entiti perniagaan dibentuk untuk menjual produk atau perkhidmatan. Terdapat banyak jenis entiti perniagaan yang ditakrifkan dalam sistem undang-undang pelbagai negara. Ini termasuk perbadanan, kerjasama, perkongsian, peniaga tunggal, syarikat liabiliti terhad dan lain-lain jenis dibenarkan secara khusus dan dilabelkan entiti. Kaedah-kaedah tertentu berbeza-beza mengikut negara dan mengikut negeri atau wilayah. Antara jenis-jenis ini disenaraikan di bawah mengikut negara. Untuk panduan, bersamaan anggaran dalam undang-undang syarikat negara-negara berbahasa Inggeris yang diberikan dalam kebanyakan kes, contohnya
≈: syarikat awam (UK dan Ireland)
≈: Ltd. (UK dan Ireland)
≈: perkongsian terhad,
= Perkongsian Tidak Terhad
= Syarikat Chartered
= Syarikat Berkanun
= Syarikat induk
= Anak syarikat
= Syarikat tunggal
= NGO
Walau bagaimanapun, peraturan-peraturan yang mengawal jenis tertentu entiti, malah mereka digambarkan sebagai lebih kurang sama, berbeza daripada bidang kuasa.
Apabila membuat atau penyusunan semula perniagaan, tanggungjawab undang-undang bergantung kepada jenis entiti perniagaan yang dipilih.
Albania
Sh.A. (Shoqeri Aksionere): ≈ plc (UK)
Sh.p.k. (Shoqeri me pergjegjesi te kufizuar): ≈ Ltd. (UK)
S.C.S. (Sociedad en Comandita Simple): ≈ limited partnership
S.C.p.A. (Sociedad en Comandita por Acciones): limited partnership with shares
Soc.Col. (Sociedad Colectiva): ≈ general partnership (USA)
S.C.e I. (Sociedad de Capital e Industria)
S.E. (Sociedad del Estado): ≈ state-owned enterprise
S.G.R. (Sociedad de Garantía Reciproca)
Australia
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
AG (Aktiengesellschaft): ≈ plc (UK). Minimum capital €70,000.
GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital €35,000.
Personengesellschaften: ≈ partnerships
unincorporated (i.e. unregistered and without legal personality):
stG (stille Gesellschaft): ≈ partnership by estoppel (i.e., no partnership agreement)
GesbR (Gesellschaft des bürgerlichen Rechts): ≈ partnership by contract (i.e., formed by partnership agreement); statutes and regulations concerning Austrian companies, especially with regards to the companies register (Firmenbuch), do not apply.
incorporated (i.e. registered and with legal personality):
OG (offene Gesellschaft): ≈ general partnership
KG (Kommanditgesellschaft): ≈ limited partnership
GmbH & Co. KG: KG in which a GmbH is the general partner.
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
ААТ (Адкрытае акцыянернае таварыства Adkritaye Aktsiyanernaye Tavaristva): ≈ plc (UK), open
ЗАТ (Закрытае ацыянернае таварыства Zakritaye Aktsiyanernaye Tavaristva): ≈ plc (UK), closed
ІП (Індывідуяльны прадпрымальнік Individuyalni Pradprimalnik): sole proprietorship
Comm.VA (commanditaire vennootschap op aandelen) / SCA (société en commandite par actions): ≈ publicly traded partnership
BVBA (besloten vennootschap met beperkte aansprakelijkheid) / SPRL (société privée à responsabilité limitée): ≈ Ltd. (UK)
EBVBA (eenpersoons besloten vennootschap met beperkte aansprakelijkheid) / SPRLU (société privée à responsabilité limitée unipersonnelle): single member Ltd.
NV (naamloze vennootschap) / SA (societé anonyme): ≈ plc (UK)
co-operative companies:
CVBA (coöperatieve vennootschap met beperkte aansprakelijkheid) / SCRL (société coopérative à responsabilité limitée): ≈ limited liability cooperative
CVOA (coöperatieve vennootschap met onbeperkte aansprakelijkheid) / SCRI (société coopérative à responsabilité illimitée): ≈ unlimited liability cooperative
Bosnia dan 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
PEEC (Public Establishment with Economic characteristics)
State Company: ≈ plc
State Joint Venture Company: ≈ plc
Import Export Co., Ltd
Kanada
In Canada entities can be incorporated under either federal or provincial (or territorial) law. Unlimited liability corporations can be formed in Alberta "AULC" and Nova Scotia "NSULC".
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. The aforementioned AULC and NSULC 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.
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): limited partnership with shares
EIRL (Empresa Individual de Responsabilidad Limitada): individual enterprise with limited liability
S.A. (Sociedad Anónima): ≈ plc (UK)
S.G.R. (Sociedad de Garantía Recíproca)
LTDA. (Sociedad de responsabilidad limitada): ≈ Ltd. (UK)
j.d.o.o. (jednostavno društvo s ograničenom odgovornošću): simple Ltd.; minimum capital: HRK 10 (same liabilities as an Ltd., but annually has to set aside 25% of profit to collect enough equity capital to become d.o.o.)
j.t.d. (javno trgovačko društvo): ≈ general partnership
obrt: ≈ sole proprietorship; several types: slobodni, vezani, and povlašteni obrt (free, tied, and privileged proprietorship registered according to profession; tied and privileged proprietorships are those only master craftsmen can register,) paušalni obrt, obrt-dohodaš, obrt-dobitaš (flat-rate proprietorship, income tax p., profits tax p.; these are registered according to the type of taxation; first two are obligated to pay income tax and the last one is obligated to pay profits tax), sezonski obrt (seasonal proprietorship, that runs for a limited number of months during a year)
ortakluk: partnership of two or more sole proprietors
slobodna djelatnost: free profession; self-employment but only for certain types of professions: e.g. artists, journalists, lawyers, etc.; freelancing (similar to sole proprietors in their obligations)
domaća radinost and sporedno zanimanje: home business and side profession; limited forms of self-employment aimed at registering supplementary income from, say, small repairs or hobbies
OPG (obiteljsko poljoprivredno gospodarstvo): family run agricultural business
Republik Czech
a.s., akc. spol. (Akciová společnost): ≈ plc (UK). Minimum share capital CZK 2m (20m for IPOs). Must have a supervisory board in addition to the management board.
s.r.o., spol. s r.o. (Společnost s ručením omezeným): ≈ Ltd. (UK)
v.o.s. (veřejná obchodní společnost): ≈ general partnership
o.p.s. (obecně prospěšná společnost): ≈ One of the legal forms for non-governmental non-profit organizations
Denmark
Enkeltmandsvirksomhed: sole proprietorship
Forening: ≈ association
I/S (Interessentskab): ≈ general partnership.
IVS (Iværksætterselskab): private limited company startup with limited equity capital. Must use 25% of profit to collect enough equity capital to become an ApS.
ApS (Anpartsselskab): private limited company.
A/S (Aktieselskab): public limited company.
K/S (Kommanditselskab): limited partnership
P/S (Partnerselskab or Kommanditaktieselskab): partnership limited by shares
A.M.B.A. (Andelsselskab med begrænset ansvar): limited liability co-operative.
F.M.B.A. (Forening med begrænset ansvar): limited liability voluntary association.
S.M.B.A. (Selskab med begrænset ansvar): limited liability company.
Partsrederi: A form of combined and continued ownership of a merchant vessel.
Erhvervsdrivende fond: commercial foundation
G/S (Gensidigt selskab): mutual organization
Republik Dominika
C. por A. (Compañía por Acciones), also abbreviated CXA
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
Cía. Ltda. (Compañía Limitada): ≈ Limited Liability Company
EP (Empresa Pública)
Mesir
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: ≈ persatuan perdagangan
Kawasan Ekonomi Eropah (termasuk Kesatuan Eropah (EU))
Perkongsian:
EEIG (European Economic Faedah Grouping): sebuah entiti EU undang-undang yang direka untuk membolehkan kerjasama rentas sempadan antara syarikat. Ia mempunyai liabiliti tidak terhad dan tidak bertanggungjawab ke atas cukai syarikat.
Syarikat:
SCE (Societas Cooperativa Europaea): Koperasi Eropah (Societas Cooperativa Europaea adalah Latin untuk "Koperasi Persatuan Eropah").
SE (Societas Europaea): a European (Public) Limited Company (Societas Europaea is Latin for "European Company").
(proposed) SPE (Societas Privata Europaea): sebuah syarikat Eropah sendirian berhad, bersamaan dengan Ltd., GmbH, dan lain-lain Bentuk syarikat sedang dicadangkan oleh Suruhanjaya Eropah.
Sebuah SE atau SCE boleh diwujudkan melalui pendaftaran dalam mana-mana negara anggota EU / EEA, dan adalah tertakluk kepada Statut Syarikat Eropah. Ia boleh menempatkan semula pejabat berdaftar kepada seseorang pun dari EU / EEA Negara Anggota dengan formaliti minimum.
Finland
General economic entities
Ay (avoin yhtiö, Swedish: öppet bolag): ≈ general partnership (use optional)
Ky (kommandiittiyhtiö, Swedish kommanditbolag, Kb): ≈ limited partnership
Oy (osakeyhtiö, Swedish: aktiebolag, Ab): ≈ Ltd. (UK). Minimum share capital €2500.
T:mi (toiminimi), Yksityinen elinkeinonharjoittaja (Swedish: firma/F:ma, enskild näringsidkare): sole proprietorship (use optional)
Singkatan biasanya dalam bahasa Finland, tetapi nama-nama Swedish juga boleh digunakan sama ada sebagai sedang atau dalam kombinasi dengan Finland, contohnya 'Oy Yritys Ab.
Non-profit entities
rekisteröity yhdistys, abbr. ry (Svensk: föreningcode: sv is deprecated , abbr. rf): registered association, capable of acting as a legal person
rekisteröity puolue, abbr. rp Svensk: registrerat particode: sv is deprecated ): registered political party
säätiö, abbr. rs (Swedish: stiftelse): foundation
uskonnollinen yhdyskunta (Svensk: religionssamfundcode: sv is deprecated ), religious community
voluntary associations chartered by statute law (e.g. Finnish Red Cross, National Defence Training Association of Finland, Finnish Bar Association)
For-profit entities of public law
valtion liikelaitos (Swedish: statens affärsverk): commercial government agency, expected to fund themselves, but debts directly backed by state funds — distinguished from regular companies where the government owns stock. (See: List of Finnish government enterprises)
kunnallinen liikelaitos (Swedish: kommunal affärsverk): municipal enterprise, similar as previous but run by a municipality
paliskunta: a reindeer herding corporation, governed like a stock company except that the "stocks" are reindeer
Economic entities for special purpose
asunto-osakeyhtiö (Svensk: bostadsaktiebolagcode: sv is deprecated ), a limited liability company for the ownership, construction and maintenance of an apartment building
julkinen keskinäinen vakuutusyhtiö, abbreviated jy (Svensk: publikt ömsesidigt försäkringsbolagcode: sv is deprecated ), public mutual insurance company
keskinäinen kiinteistöosakeyhtiö (Svensk: ömsesidiga fastighetsaktiebolagcode: sv is deprecated , a limited liability company for the ownership, maintenance and construction of real property.
keskinäinen vakuutusyhtiö (Svensk: ömsesidigt försäkringsbolagcode: sv is deprecated ), mutual insurance company
laivaisännistöyhtiö (Svensk: partredericode: sv is deprecated ), a type of general partnership for the owning of a merchantman
säästöpankki (Svensk: sparbankcode: sv is deprecated ), 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 (Svensk: Sammanslutning som bildas för höjning av medelvattenståndetcode: sv is deprecated ), a corporation of water law for the permanent change of the median water level
ojitusyhteisö (Svensk: dikningssammanslutningcode: sv is deprecated ), a corporation of water law for the construction and maintenance of ditches
säännöstely-yhteisö (Svensk: regleringssammanslutningcode: sv is deprecated ), a corporation of water law for the regulation of water level in a body of water
tiekunta (Svensk: väglagcode: sv is deprecated ), a type of limited-liability corporation for the maintenance of private road
uittoyhteisö (Svensk: flottningssammanslutningcode: sv is deprecated ), a corporation of water law for timber-floating
vesioikeudellinen yhteisö (Svensk: vattenrättslig sammanslutningcode: sv is deprecated ), a corporation of water law for a project that involves economic use of bodies of water
yhteisalue (Svensk: samfälliga områdecode: sv is deprecated ), a corporation for the maintenance of a real property jointly used by several other properties or persons
yhteismetsä (Svensk: samfälld skogcode: sv is deprecated ), 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:
SE (Eurooppayhtiö), European Company
SCE (Eurooppaosuuskunta), European Cooperative Society
EEIG (Eurooppalainen taloudellinen etuyhtymä, Swedish: europeisk ekonomisk intressegruppering), European Economic Interest Grouping
Perancis
Micro-entreprise: special framework for minute businesses, a recent addition to French business law -with both revenue and pre-tax net income caps, of which Auto-entrepreneur (below) is a special case
Freelancers, individual independent contractors:
Auto-entrepreneur: ≈ self-employed (UK), independent contractor (US), a recent addition to French business law -with both a revenue cap and a specific set of derogatory income tax rates
Profession libérale: ≈ sole proprietorship such as a medical practice, an enduring entity stemming from the protected status designed for "liberal professions" with unlimited personal liability
Sociétés d'exercice libéral: the incorporated equivalent of the latter, sole shareholder limited liability being key
EI (Entreprise individuelle/entreprise en nom personnel):
EURL, SASU (U- unipersonnelle): limited liability, sole shareholder Ltd. company (UK) or single member close corporation
Investment funds/companies:
FCP (Fond commun de placement): unincorporated investment fund
Société d'investissement à capital fixe: ≈ investment trust (UK); closed-end fund (CEF), closed-end company (US); listed investment company (LIC) (Au)
SICAV (Société d'investissement à capital variable): ≈ investment company with variable capital (ICVC), open-ended investment company (OEIC) (UK); mutual fund, open-end company (US)
GIE (Groupement d'intérêt économique): economic interest grouping
Association: ≈ nonprofit association
Association non-déclarée: ≈ unincorporated association (UK)
Association déclarée: ≈ incorporated association (Au)
Partnerships (société de personnes):
SEP (Société en participation): ≈ equity partnership
SNC (Société en nom collectif): ≈ general partnership (GP)
SCS (Société en commandite simple): ≈ limited partnership (LP)
SCA (Société en commandite par actions): ≈ publicly traded partnership (PTP) (US)
Companies (société de capitaux):
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)
SCOP (Société coopérative de production): ≈ cooperative corporation (Can)
SEM (Société d'économie mixte): ≈ government-owned corporation
SAS (Société par actions simplifiée): ≈ unlisted public company (Au), close corporation (CC) (S. Africa), private corporation (Can); often used for subsidiaries; minimum of one director and two members/shareholders; no limit on share capital; liability can be restricted to director; no "one share - one vote" principle
Jerman
Einzelunternehmen: individual entrepreneur ≈ sole trader (UK), sole proprietorship (US)
e.K./e.Kfm./e.Kfr. (eingetragener Kaufmann/eingetragene Kauffrau): registered entrepreneur ≈ sole trader (UK), sole proprietorship (US)
Partenreederei: A form of combined and continued ownership of a single merchant vessel.
e.G. (eingetragene Genossenschaft): ≈ cooperative
e.V. (eingetragener Verein): ≈ association
Perkongsian (Personengesellschaften)
GbR (Gesellschaft bürgerlichen Rechts): no minimum capital, two or more partner, unlimited liability of partners.
Innengesellschaft: ≈ anonymous partnership (S. Africa)
registered business partnerships (Personenhandelsgesellschaften)
OHG (offene Handelsgesellschaft): ≈ general partnership; no minimum capital, unlimited liability of partners.
KG (Kommanditgesellschaft): ≈ 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
PartG (Partnerschaftsgesellschaft): ≈ professional (service) partnership
Syarikat terhad (Kapitalgesellschaften)
KGaA (Kommanditgesellschaft auf Aktien): ≈ publicly traded partnership (US)
Although it is a Kapitalgesellschaft ≈ limited company, 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
GmbH (English: ) (Gesellschaft mit beschränkter Haftung): ≈ private limited company (Ltd.) (UK), limited liability company (LLC) (US). Minimum capital €25,000.
If under the trade name "Unternehmergesellschaft (haftungsbeschränkt)", its minimum capital is €1 (times the number of shares).
The "mit beschränkter Haftung (mbH)" suffix (English: ) ("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".
AG (Aktiengesellschaft): ≈ public limited company (plc) (UK), corporation (US). Minimum capital €50,000.
I.K.E. (Idiotiki kefaleouhiki Eteria / Ιδιωτική Κεφαλαιουχική Εταιρεία) = Private Company, minimum capital=€0. The shares do not take the form just of capital but also warranties, labor offer etc. This form is a composite form between A.E. E.P.E and O.E. which is greatly affected by the Articles of Incorporation.
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
e.v. (egyéni vállalkozó): sole proprietorship
e.c. (egyéni cég): sole proprietorship registered at "companies house"
bt. (betéti társaság): partnership, at least one unlimited/general partner and one limited partner
kkt. (közkereseti társaság): ≈ general partnership
kht. (közhasznú társaság): community interest Ltd. (UK) (not registrable anymore, must use nonprofit kft. instead)
kv. (közös vállalat): joint venture
rt. (részvénytársaság) limited company with shares (not registrable anymore, must use zrt. or nyrt. depending on publicness):
zrt. (zártkörűen működő részvénytársaság): ≈ Ltd. (UK)
nyrt. (nyilvánosan működő részvénytársaság): ≈ plc (UK)
Of these, only nyrt., zrt., the formerly used rt., and kft. have legal personality.
Iceland
India
Sole Proprietorship - liability is unlimited.
No registration.
Partnership - liability is joint and unlimited.
Registration not compulsory.
Active partners take part in day-to-day operations of the business, in addition to investing in it. Active partners are entitled to a share of the enterprise's profits.
Sleeping partners invest in the business and are entitled to a share of its profits, but do not participate in day-to-day operations.
Limited Liability Partnership - Liability is limited
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 can not be offered to public.
Small company - A company other than a public company whose paid up share capital is not more than 50 lakh rupees and turnover does not exceed two crore rupees.
Ltd. (Public Limited Company): ≈ plc (UK)
Public Sector Unit (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.
Incorporated Company
Indonesia
Yayasan: foundation
UD (Usaha Dagang): sole proprietorship
Fa (Firma): a partnership firm for the purpose of dealing with third parties.
Koperasi: a cooperative, where the clients/customers are also the owner
Maatschap (Persekutuan Perdata): a professional partnership, where the partners are treated as natural persons for tax and liability purposes e.g. Kantor Akuntan Publik Siddharta, Siddharta & Wijaya.
Persekutuan Komanditer (Dutch: CV – Commanditaire Vennootschaap): limited partnership
Perum (Perusahaan Umum), Perjan (Perusahaan Jawatan): state-owned entities e.g. Perum Peruri, Perjan Rumah Sakit Fatmawati
Persero: state-owned or majority state-owned PT Tbk or PT, e.g. PT Bank Mandiri (Persero) Tbk
PT (Perseroan Terbatas): ≈ Ltd. (UK), e.g. PT Astra Honda Motor
PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka): ≈ plc (UK). Listed on the Indonesia Stock Exchange, e.g. PT Multi Bintang Indonesia Tbk. Formerly also Dutch NV (Naamloze Vennootschap)
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 Nasabi): proportional liability partnership
شرکت تعاونی تولید و مصرف (Sherkat Ta’avoni Tolid va Masraf): production and consumption cooperative
Ireland
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
B.M./BM/בע"מ (Be'eravon Mugbal) literally: by limited liability/warranty, usually translated "Ltd." in English, pronounced "BE'AM" in Hebrew.
Company (corporation) - Formed and registered in Israel in accordance with Israeli law. Most companies limit liability of their members in the form of shares. In this case the term "Limited" or the abbreviation "Ltd." must appear as part of the full name of the Company.
Private Company, 1-50 shareholders, 1 director, may not offer or sell stock or debentures to the public. Articles must containt restriction on transfer of shares.
Public Company, minimum 7 shareholders, may offer stock or debentures to the public after issuing a prospectus with specified information. Must publish annual report that includes audited financial statements and directors' report, filed with Register of Companies, available to the public.
Foreign Company (branch) - Company formed overseas may have a branch or local office in Israel. Must register as a foreign company with Register of Companies within one month of its establishment. If the company uses "limited" as part of its name, it must display its name and the country where it is formed in every invoice, letter, announcement, advertisement, or other official publication. No requirement to publish financial statements of a private company.
Partnership - Entity that consists of persons who contract to form a partnership. Personal liability of the partners is not limited unless they are limited partners of limited partnerships. A foreign partnership is also permitted to do business in Israel.
Self-employed - A self-employed person works entirely for him/herself and is entirely liable for the business. Same rules of registration apply.
Cooperative - Entity found mainly in agriculture (such as a kibbutz or moshav), or transportation, or certain types of marketing operations associated with agricultural products.
Non profit organization - Mainly academic institutions, hospitals, charitable organizations, and municipalities. Non profits are subject to a special law governing their formation and operations.
Itali
Forme individuali:
Artigiano
Lavoratore autonomo
Libero professionista
Imprenditore ≈ sole trader (UK), sole proprietorship (US)
Società di persone (Partnerships):
S.s. (Società semplice): ≈ general partnership (non commercial)
S.n.c. (Società in nome collettivo): ≈ general partnership (commercial)
S.a.s (Società in accomandita semplice): ≈ limited partnership
S.a.p.a (Società in accomandita per azioni): ≈ publicly traded partnership
S.r.l. (Società a responsabilità limitata): ≈ Ltd. (UK), LLC (US)
Cooperative:
S.c.r.l. (Società cooperativa a responsabilità limitata) cooperative limited (liability) company
Jepun
Business corporations are referred to as kaisha (会社) and are formed under the Companies Law of 2005. There are currently (2015) 4 types and each of them has legal personality:
株式会社 (kabushiki-kaisha or kabushiki-gaisha, "K.K.") - lit. "stock company," the most typical form of business corporation.
有限会社 (yūgen-kaisha or yūgen-gaisha, "Y.K.") - lit. "limited company," a close corporation form for smaller businesses, abolished in 2006
合同会社 (gōdō-kaisha or gōdō-gaisha, "G.K.") - lit. "amalgamated company," a close corporation form similar to the American LLC, introduced in 2006, used instead of abolished "Y.K."
合名会社 (gōmei-kaisha or gōmei-gaisha, "GMK") - corporation similar to a general partnership
合資会社 (gōshi-kaisha or gōshi-gaisha, "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
Partnership (General Partnership Company).
Limited Liability (Limited Liability Company).
Limited Liability in Shares (Limited Liability in Shares).
Public Shareholding (Public listed stock company).
S.A.R.L. (Société à responsabilité limitée): ≈ Ltd. (UK)
Société en commandite simple (SECS): ≈ limited partnership
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
Malaysia
Bhd. (Berhad): ≈ plc (UK)
Sdn. Bhd. (Sendirian Berhad): ≈ Ltd. (UK)
Mexico
Business entities according to the "Ley General de Sociedades Mercantiles" (General Law of Business entities)
S.A. (Sociedad Anónima): ≈ plc (UK)
S. de R.L.(Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK)
Associates name and "y compañía" or Associates name and "y sucesores"(Sociedad en Nombre Colectivo): ≈ general partnership
S. en C. (Sociedad en Comandita Simple): ≈ limited partnership
S. en C. por A. (Sociedad en Comandita por Acciones): ≈ master limited partnership
Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case has to add the " de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de C.V."
Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)
S.A.B. (Sociedad Anónima Bursátil)
S.A.P.I. (Sociedad Anónima Promotora de Inversión)
Mongolia
ХК (Khuvitsaat Kompani/Хувьцаат Компани): ≈ joint stock company
ТББ (Teriin vus Vaigruullaga/Төрийн Бус Байгууллага):≈ non governmental organization
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.
Belanda
Stichting: ≈ foundation. Can run a business. No profit distribution to founders or board members.
mutual societies (associations which are allowed to pay dividends to their members; liability may be unlimited (W.A. - Wettelijke Aansprakelijkheid), limited (B.A. - Beperkte Aansprakelijkheid) or exempt (U.A. - Uitsluiting van Aansprakelijkheid)):
Coöperatie: ≈ co-operative society
Onderlinge waarborgmaatschappij: ≈ mutual insurance company
Mts (Maatschap): ≈ group practice (of professionals, e.g. doctors, accountants, lawyers); share facilities not profits, members are treated as natural persons for tax and liability purposes.
Eenmanszaak: ≈ sole trader (UK), sole proprietorship (US)
incorporated entities:
vof (Vennootschap onder firma): ≈ GP
cv (Commanditaire vennootschap): ≈ LP
bv (Besloten vennootschap): ≈ Ltd. (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.
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
Limited (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.
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 legislatation
BL (Borettslag): housing share company
DA (Selskap med delt ansvar): general partnership with apportioned 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.
Oman
SAOG (Société Anonyme Omanaise Générale) Public Joint Stock Company
SAOC (Société Anonyme Omanaise Close) Closed Joint Stock Company
Pakistan
Ltd. (Limited): ≈ plc (UK)
SME Pvt(ltd): Single member company
Pvt. Ltd. (Private Limited Company): ≈ Ltd. (UK)
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.
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).
Filipina
Co. (Company): boleh digunakan untuk perkongsian umum
Coop. (Cooperative)
Corp. (Corporation)
Ent. (Enterprise) - Usahawan
Inc. (Incorporated)
LLC (Limited Liability Company)
Ltd. (Limited), Ltd. Co. (Limited Company): untuk perkongsian terhad
Older forms (now rarely used)
Cía (Compañía): untuk perkongsian dan lain-lain bentuk perniagaan semasa pemerintahan Sepanyol
SA (Sociedad Anónima): yang ditubuhkan di bawah pemerintahan Sepanyol
Poland
jednoosobowa działalność gospodarcza: sole proprietorship
Przedsiębiorstwo Państwowe: state enterprise (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:
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);
Rusia
Nekommercheskaya organizatsiya/некоммерческая организация: non-profit organization (there are many types of non-profits in Russia; the type depends on the ownership of the assets (non-state pension fund/Негосударственный пенсионный фонд, for example))
GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное унитарное предприятие): state (unitary) enterprise
IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель): sole proprietorship
OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной ответственностью): LLC (US)
OAO (Otkrytoye aktsionernoye obshchestvo/Открытое 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)
ZAO/ЗАО (Zakrytoe aktsionernoye obshchestvo/Закрытое акционерное общество): ltd (UK), privately held shares (similar to a close corporation, or closely held corporation, in the US) (maximum fifty "owners of capital" (not shareholders). If there are more than fifty "owners of capital", they have a year to transform into a "OAO")
Prostoye Tovarishestvo (general partnership) and Kommanditnoe Tovarishestvo (limited partnership). These types of business entities are not popular (approximately 0.5% of the total number of business entities).
Hozyaystvennoe Partnerstvo (business partnership) is a "secret" entity. There is no equivalent in other jurisdictions.
Arab Saudi
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
a.d./a.д. (akcionarsko društvo / aкционарско друштво): ≈ plc (UK) ≈ AG (Germany)
d.o.o./д.о.о. (društvo sa ograničenom odgovornošću / друштво сa ограниченом одговорношћу): ≈ Ltd. (UK) ≈ GmbH (Germany)
k.d./к.д. (komanditno društvo / командитно друштво): ≈ Limited partnership (UK)
o.d./о.д. (ortačko društvo / ортачко друштво): ≈ General partnership (UK)
preduzetnik : ≈ Sole proprietorship (UK)
Singapura
Private Limited Company, Sole Proprietorship and Partnership are the predominant types of business found in Singapore.
LLP (limited liability partnership): owners have the flexibility of operating as a partnership while enjoying limited liability. An LLP can sue and be sued, acquire and hold property, and have a common seal.
Ltd/Bhd/Pte Ltd/Sdn Bhd (private limited company/Sendiran 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.
Other forms including Pte exist
Slovakia
a.s. (Akciová spoločnosť)): ≈ plc (UK). Minimum share capital EUR €25,000. Must have a supervisory board in addition to the management board.
s.r.o., spol. s r.o. (Spoločnosť s ručením obmedzeným): ≈ Ltd. (UK)
k.s. (Komanditná spoločnosť): ≈ LLP. or Limited liability partnership (UK). Must have at least one "general partner" with unlimited liability.
v.o.s. (Verejná obchodná spoločnosť): ≈ general partnership or unlimited partnership
družstvo: ≈ Cooperative
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)
Afrika Selatan
Perniagaan tunggal/Alleeneienaar
Business trust/Trust
Perkongsian/Vennootskap
Syarikat/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 1–50 shareholders, one or more directors. The name must end "(Pty) Ltd"; registration number ends /07. Registration number and directors' names must appear on all correspondence.
Section 53(b) company (unlimited liability company): ≈ professional limited liability company (PLLC) (US)
Public company/publieke maatskappy: ≈ public limited company (UK), corporation (US); has at least 7 shareholders (unless it is a wholly owned subsidiary of another company) and at least two directors. The company's name must end in "LTD"; its registration number ends in /06.
CC/BK (Close corporation/beslote korporasie): Has 1–10 non-corporate members. The name must end "CC" or "BK"; registration number ends /23. Registration number and members' names must appear on all correspondence. On 1 May 2011 the new Companies Act (Act 71 of 2008) came into force and disallows any new incorporations under this form.
Sepanyol
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.Cra. (Sociedad Comanditaria): roughly a limited partnership
S.Coop. (Sociedad Cooperativa): a cooperative that typically is owned and democratically controlled by its workers
Other initialisations are used for cooperatives; Sociedad Anónima Laboral (SAL); some are region specific e.g. Sociedad Cooperativa Catalana Limitada (SCCL)
Sweden
AB (Aktiebolag): ≈ Ltd. (UK). Minimum capital SEK 50,000.
AB (publ) (Publikt aktiebolag): ≈ plc (UK). Minimum capital SEK 500,000.
Ek. för. (Ekonomisk förening): economic association (minimum three members)
Bostadsrättsförening: home-owners' association
Hyresrättsförening: home-renters' association
Kooperativ: cooperative
Enskild firma: sole proprietorship
HB (Handelsbolag): ≈ general partnership
KB (Kommanditbolag): ≈ limited partnership
Enkelt bolag: Regulated partnership between two parts (Companies or private persons)
Ideell förening: non-profit organization
Stiftelse: Foundation has capital or property but no members or owners (shareholders)
Switzerland
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 indivduale:≈ 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)
兩合公司 (Limited Partnership)
股份有限公司 (Public Limited Company or Corporation)
Thailand
บริษัทมหาชนจำกัด, name format บริษัท corporation name จำกัด (มหาชน): ≈ plc (UK). Minimum 15 shareholders.
บริษัทเอกชนจำกัด (name format บริษัท corporation name จำกัด): ≈ Ltd. (UK). Minimum three shareholders.
ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน corporation name จำกัด): ≈ limited partnership
ห้างหุ้นส่วนสามัญนิติบุคคล (name format ห้างหุ้นส่วน corporation name): ≈ general partnership
Turki
According to Code of Obligations (fifth book of Civil Code) (Act No: 6098)
Adi Şirket : ≈ Simple Partnership (has no legal personality)
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 Ortaklıkcode: tr is deprecated ): ≈ 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 Ortaklıkcode: tr is deprecated ) ≈ Publicly held corporation This essentially is a special type of A.O. These type of companies can only be established as A.O.'s. When there are no specific rules under Capital Markets legislation, A.O. rules under Turkish Commercial Code will be applied to HAAO's.
According to the Cooperatives Act (Act No: 1136)
Koop. (Kooperatif Şirket) ≈ Cooperative
Other entitites:
(irtibat bürosu): ≈ Liaison Office
Şahıs Firması: ≈ Sole Proprietorship
Şb. (Şube): ≈ Branch
Ukraine
DAT/ДАТ (Державне акціонерне товариство Derzhavne Aktsionerne Tovaristvo): ≈ plc (UK), national
FOP/ФОП (фізична особа підприємець F O P): sole proprietorship
KT (Командитне товариство Comanditne Tovaristvo): ≈ limited partnership
PT/ПT (Повне товариство Povne Tovaristvo): ≈ general partnership
TDV/ТДВ (Товариство з додатковою відповідальністю Tovaristvo z Dodatkvoyu Vidpovividalnistyu): "additional liability company"
TOV/TOB (Товариство з обмеженою відповідальністю Tovaristvo z Obmezhenoyu Vidpovividalnistyu): ≈ Ltd. (UK). Minimum capital = 1 minimum wage (UAH 960 -29.05.2011) .
PP/ПП (Приватне підприємство Privatne Pidpriemstvo): ≈ Ltd. (UK). No minimum capital.
VAT/ВАТ( Вiдкрите акцiонерне товариство Vidkrite Aktsionerne Tovaristvo) or PAT/ПАТ (Публічне акціонерне товариство Publisne Aktsionerne Tovaristvo) since 29.04.2009: ≈ plc (UK), public. Minimum capital UAH 630,000.
ZAT/ЗАТ (Закрите акцiонерне товариство Zakrite Aktsionerne Tovaristvo)or PrAT/ПрАТ (Приватне акціонерне товариство Pritvatne Aktsionerne Tovaristvo) since 29.04.2009:: ≈ plc (UK), private.
AТ/AТ (Акціонерне товариство Aktsionerne Tovaristvo): ≈ JSC.
Company formation is regulated by the Ukrainian Civil Code and Commercial Code, Law of Commercial companies, Law of stock companies, law and order.
United Kingdom
CIC atau community interest company
CIO atau Charitable Incorporated Organisation
Industrial and provident society, contohnya koperasi (yang tidak termasuk Ltd. pada akhir namanya) atau amal
Perkongsian:
Perkongisn umum
LLP or Perkongsian liabiliti terhad
LP or Perkongsian terhad
Companies:
Ltd. or Cyf (Terhad, atau bahsa Wales Cyfyngedig): a [syarikat swasta [berhad dengan saham]], saham yang tidak diniagakan secara awam
plc dengan Ccc (syarikat awam berhad, atau Bahasa Wales Cwmni Cyfyngedig Cyhoeddus ): sebuah syarikat yang berkongsi s boleh didagangkan kepada umum. Memerlukan modal saham minimum yang berkuasa untuk £ 50.000; yang mana ia mesti telah diperuntukkan saham dengan nilai sekurang-kurangnya £ 50,000 dan sekurang-kurangnya 25% mesti dibayar penuh sebelum memulakan perniagaan.
[Syarikat Swasta [terhad oleh jaminan]]. Syarikat sedemikian mesti termasuk Limited atau Ltd. pada akhir namanya (jadi tidak boleh mudah dibezakan daripada sebuah syarikat persendirian berhad menurut syer), kecuali ia tidak boleh mengagihkan keuntungannya. Syarikat jaminan biasanya digunakan oleh bukan untuk organisasi keuntungan, yang mungkin meninggalkan Ltd. pada akhir nama-nama mereka.
Syarikat Unlimited (atau Wales Anghyfyngedig ). Sebuah syarikat sama ada dengan atau tanpa modal syer yang ahli-ahli atau pemegang saham tidak mendapat manfaat daripada liabiliti terhad sekiranya syarikat itu pernah pergi ke rasmi pembubaran. Ia bukan suatu kehendak di bawah undang-undang syarikat untuk menambah atau menyatakan perkataan atau jawatan yang tidak terhad atau singkatan yang di akhir nama syarikat undang-undang, dan paling (Unltd., atau Ultd.) Syarikat tidak terhad tidak ada. Syarikat-syarikat yang tidak terhad dikecualikan dari memfailkan akaun dengan Pendaftar Syarikat untuk didedahkan kepada umum, tertakluk kepada beberapa pengecualian (melainkan jika syarikat itu merupakan anak syarikat berkelayakan atau induk syarikat terhad semasa perakaunan tempoh).
Sole proprietorship (Sole traders)
Amerika Syarikat
Di Amerika Syarikat, negeri-negeri individu menggabungkan kebanyakan perniagaan. Hanya sesetengah khas ditubuhkan oleh kerajaan persekutuan.
Bagi tujuan cukai persekutuan, Perkhidmatan Hasil Dalam Negeri mempunyai berasingan [cukai korporat [di Amerika Syarikat # Entiti klasifikasi | entiti klasifikasi]] peraturan. Di bawah peraturan cukai, entiti boleh diklasifikasikan sebagai perbadanan, yang Perkongsian, yang Koperasi atau entiti diabaikan. Syarikat boleh menjadi sama ada perbadanan Subchapter S atau [perbadanan C []]. Entiti diabaikan mempunyai satu pemilik (atau pasangan suami isteri sebagai pemilik) yang tidak diiktiraf untuk tujuan cukai sebagai satu entiti berasingan daripada pemiliknya. Jenis-jenis entiti diabaikan termasuk ahli tunggal LLC s; anak-anak syarikat berkelayakan bab S dan berkelayakan amanah pelaburan hartanah anak syarikat. Status cukai telus Entiti kira ini tidak menjejaskan status di bawah undang-undang negeri. Sebagai contoh, bagi tujuan cukai persekutuan, LLC tunggal-ahli (SMLLC) tidak diambil kira, supaya semua aset dan liabilitinya dianggap sebagai dimiliki oleh ahli tunggal. Tetapi di bawah undang-undang negeri, yang SMLLC boleh kontrak atas namanya sendiri dan pemiliknya biasanya tidak bertanggungan bagi hutang dan obligasi entiti. Untuk diiktiraf sebagai Koperasi bagi tujuan cukai Koperasi mesti mengikut peraturan tertentu di bawah Sub Bab T daripada Kod Hasil Dalam Negeri.
Federally incorporated
Perkataan utama bagi bank adalah "negara". Sebuah bank disewa oleh Pejabat Pengawal Mata Wang (OCC) mesti mempunyai perkataan "kebangsaan" namanya. Sebuah bank disewa oleh kerajaan tidak boleh mempunyai "negara" namanya.
Untuk sebuah bank simpanan (sebelum ini dikenali sebagai simpanan dan persatuan pinjaman) atau kredit kesatuan, kata kunci adalah "persekutuan," dan peraturan yang sama terpakai; satu persekutuan bertauliah bank simpanan atau kredit kesatuan mesti mempunyai perkataan "Persekutuan" dalam nama, manakala sebuah bank simpanan negeri yang disewa atau kesatuan kredit tidak boleh mempunyai "persekutuan" namanya.
NA (National Association), gelaran yang digunakan oleh bank-bank yang disewa oleh Pejabat Pengawal Mata Wang (OCC)
NT & SA (Amanah Negara dan Persatuan Simpanan), jawatan yang kurang biasa digunakan oleh bank-bank negara
Federal Credit Union, disewa oleh National Credit Union Association (NCUA)
Bank Simpanan Persekutuan, yang sebelum ini dikenali sebagai simpanan persekutuan dan persatuan pinjaman
Banyak unit kerajaan persekutuan dibentuk khas perbadanan awam, sementara beberapa organisasi swasta telah menerima sewa khas dari Kongres.
State, Territory or Commonwealth incorporated
The following are the main business designations and types:
Sole proprietorship: a business consisting of a single owner (which may itself be a business entity), not in a separately recognized business form.
Perkongsian
General Partnership: is 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 (Syarikat Liabiliti Terhad): satu bentuk perniagaan yang pemiliknya menikmati liabiliti terhad, tetapi yang bukan merupakan perbadanan. Singkatan yang dibenarkan berbeza-beza mengikut negeri. Perhatikan bahawa di beberapa negeri Ltd. dengan sendirinya tidak singkatan sah untuk LLC, kerana di beberapa negeri (contoh: Texas), ia mungkin menandakan perbadanan sebaliknya. Lihat juga Siri LLC. Untuk keperluan pajak persekutuan, secara umum, yang LLC dengan dua atau lebih ahli dianggap sebagai suatu perkongsian, dan LLC dengan seorang ahli dianggap sebagai pemilik tunggal.
PLLC Professional Limited Liability Company: beberapa negeri tidak membenarkan profesional tertentu untuk membentuk LLC yang akan menghadkan liabiliti akibat daripada perkhidmatan profesional menyediakan seperti doktor, rawatan perubatan; peguam, nasihat undang-undang; dan akauntan, perakaunan; arkitek, perkhidmatan seni bina; apabila syarikat itu ditubuhkan menawarkan khidmat profesional. Sebaliknya negeri-negeri membenarkan PLLC atau menurut adat LLC, had liabiliti hanya terpakai kepada bahagian perniagaan, seperti pemiutang syarikat itu, yang bertentangan dengan sisi perkhidmatan pelanggan / pelanggan, tahap penjagaan perubatan, perkhidmatan undang-undang, atau perakaunan yang diberikan kepada pelanggan. Ini bertujuan untuk mengekalkan standard etika yang tinggi yang profesional ini telah komited untuk dengan menjadi berlesen dalam profesion mereka dan menghalang mereka daripada menjadi imun (atau sekurang-kurangnya mengehadkan imuniti mereka) kepada penyelewengan guaman.
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 abbreviated as PC or P.C. are 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 requiments vary and are not permitted for some types of businesses or professional practices.
See also Delaware corporation, Nevada corporation, Massachusetts business trust.
Required designations for corporations, by U.S. state, territory or commonwealth:
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 (Cong ty trach nhiem huu han / "Company with Limited Liablity"): Limited Liability Company
Cty TNHH MTV (Cong ty trach nhiem huu han mot thanh vien/ "Limited Liablity Company with a Single member") since 2005
Cty CP (Cong ty co phan / "Company with Joint Stock"): Joint Stock Company
Cong ty hop danh / "Company of Partners": Partnership
Doanh nghiep hop danh / "Enterprise Partnership": Partnership
DNNN (Doanh nghiep nha nuoc / "Enterprise of the State"): State-Owned Enterprise
DNTN (Doanh nghiep tu nhan / "Enterprise Private"): Proprietorship
DTNN (Doanh nghiep co von dau tu nuoc ngoai "Enterprise with Foreign Investment"): Foreign Investment Enterprise
HTX (Hop tac xa/ Co-operation)
Chi Nhanh : Branch Company
Nhom Cty (Cong Ty / "Group Company"): Holding Company
Lihat juga
List of company registers
Rujukan
Pautan luar
"Company Extensions and Security Identifiers". CorporateInformation.com. The Winthrop Corporation.