• Business Organization
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Business Organization and government regulation
Most legal jurisdictions specify the
forms of ownership that a business can
take, creating a body of for each type.
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Business Organization and government regulation
The major factors
affecting how a business
is organized are usually:
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Business Organization and government regulation
1
The size and scope of the business
firm and its structure, management,
and ownership, broadly analyzed in
the theory of the firm
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Business Organization and government regulation
1
The sector and country. Private profitmaking businesses are different from
government-owned bodies. In some
countries, certain businesses are legally
obliged to be organized in certain ways.
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Business Organization and government regulation
Limited Liability Companies (LLC),
limited liability partnerships, and other
specific types of business organization
protect their owners or shareholders
from business failure by doing
business under a separate legal entity
with certain legal protections. In
contrast, unincorporated businesses or
persons working on their own are
usually not so protected.
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Business Organization and government regulation
1
Tax advantages. Different structures
are treated differently in tax law, and
may have advantages for this reason.
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Business Organization and government regulation
Disclosure and compliance
requirements. Different business
structures may be required to make
less or more information public (or
report it to relevant authorities), and
may be bound to comply with different
rules and regulations.
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Business Organization and government regulation
1
Many businesses are operated through
a separate entity such as a corporation
or a partnership (either formed with or
without limited liability)
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Business Organization and government regulation
Where two or more individuals own a
business together but have failed to
organize a more specialized form of
vehicle, they will be treated as a general
partnership
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Business Organization and government regulation
1
A single person who owns and runs a
business is commonly known as a sole
proprietor, whether that person owns it
directly or through a formally organized
entity.
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Business Organization and government regulation
1
A few relevant factors to consider in deciding how to
operate a business include:
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Business Organization and government regulation
General partners in a partnership (other
than a limited liability partnership), plus
anyone who personally owns and operates
a business without creating a separate
legal entity, are personally liable for the
debts and obligations of the business.
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Business Organization and government regulation
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Generally, corporations are required to pay
tax just like "real" people. In some tax
systems, this can give rise to so-called
double taxation, because first the corporation
pays tax on the profit, and then when the
corporation distributes its profits to its
owners, individuals have to include dividends
in their income when they complete their
personal tax returns, at which point a second
layer of income tax is imposed.
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Business Organization and government regulation
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In most countries, there are laws which
treat small corporations differently than
large ones. They may be exempt from
certain legal filing requirements or labor
laws, have simplified procedures in
specialized areas, and have simplified,
advantageous, or slightly different tax
treatment.
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Business Organization and government regulation
1
To "go public" (sometimes called IPO) - which basically means to allow a part
of the business to be owned by a wider
range of investors or the public in
general—you must organize a separate
entity, which is usually required to
comply with a tighter set of laws and
procedures
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Professional association - Business Organization
In the United States, PA (Professional
Association), used in conjunction with a
business name is a corporation formed by
professionals such as lawyers, engineers,
dentists, and medical doctors
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Globalization - Global business organization
1
With improvements in transportation
and communication, international
business grew rapidly after the
beginning of the 20th century
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Globalization - Global business organization
1
International business arrangements have
led to the formation of multinational
corporation|multinational enterprises
(MNE), companies that have a worldwide
approach to markets and production or
one with operations in more than one
country
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Globalization - Global business organization
1
Businesses generally argue that survival in
the new global marketplace requires
companies to source Good
(economics)|goods, Service
(economics)|services, Manual labour|labor
and materials overseas to continuously
upgrade their products and technology in
order to survive increased competition.
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Scenario planning - Development of scenario analysis in business organizations
1
In the past, strategic plans have often
considered only the official future,
which was usually a straight-line
graph of current trends carried into
the future. Often the trend lines were
generated by the accounting
department, and lacked discussions of
demographics, or qualitative
differences in social conditions.
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Scenario planning - Development of scenario analysis in business organizations
These simplistic guesses are
surprisingly good most of the time,
but fail to consider qualitative social
changes that can affect a business or
government
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Scenario planning - Development of scenario analysis in business organizations
1
Scenarios planning starts by dividing
our knowledge into two broad
domains: (1) things we believe we
know something about and (2)
elements we consider uncertain or
unknowable
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Scenario planning - Development of scenario analysis in business organizations
1
Numerous organizations have applied
scenario planning to a broad range of
issues, from relatively simple, tactical
decisions to the complex process of
strategic planning and vision
building.Schwartz, Peter
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Professional organization - Business Organization
1
In the United States, 'PA' (Professional
Association), used in conjunction with
a business name is a corporation
formed by professionals such as
lawyers, engineers, dentists, and
medical doctors
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L-3 Communications - Business organization
As of 2008, L-3 is organized
under four business segments:
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L-3 Communications - Business organization
* Command, Control, Communications,
Intelligence, Surveillance and Reconnaissance
(C³ISR)
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L-3 Communications - Business organization
** C3ISR Support Services (which
includes flight simulation
manufacturing, traceable to the original
designs and company of Edwin Albert
Link)
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L-3 Communications - Business organization
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** Secure Communications
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L-3 Communications - Business organization
1
** Aviation, Maritime, and
Human Intelligence
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L-3 Communications - Business organization
1
** Training and Staff
Augmentation
Services
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L-3 Communications - Business organization
1
** Aircraft Modernization and
Support Services
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L-3 Communications - Business organization
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** Aviation Support
Operations
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L-3 Communications - Business organization
1
* Specialized Products
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L-3 Communications - Business organization
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** Avionics, Displays, and
Specialty Products
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L-3 Communications - Business organization
** Microwave, RF,
SATCOM and Antenna
Products
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L-3 Communications - Business organization
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** Security and
Detection
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L-3 Communications - Business organization
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** Sensors, Guidance, Navigation
and Simulation
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Demographic analysis - Business Organizations
1
Problems in which demographers may be
called upon to assist business
organizations are when determining the
best prospective location in an area of a
branch store or service outlet, predicting
the demand for a new product, and to
analyze certain dynamics of a company's
workforce
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Demographic analysis - Business Organizations
Standardization is a useful
demographic technique used in the
analysis of a business. It can be used
as an interpretive and analytic tool for
the comparison of different markets.
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Business organization
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'Companies law' (or the law of 'business
associations') is the field of law concerning
company|companies and other business
organizations
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Business organization
The law of business organizations
originally derived from the common law of
England, but has evolved significantly in
the 20th century. In common law countries
today, the most commonly addressed
forms are:
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Business organization
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*Unlimited company
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Business organization
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*Company limited by guarantee
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Business organization
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The proprietary limited company is a
statutory business form in several
countries, including Australia.
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Business organization
1
Many countries have forms of business
entity unique to that country, although
there are equivalents elsewhere.
Examples are the limited liability
company (LLC) and the limited liability
limited partnership (LLLP) in the United
States.
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Business organization
1
Other types of business organizations,
such as cooperatives, credit unions
and publicly owned enterprises, can be
established with purposes that parallel,
supersede, or even replace the profit
maximization mandate of business
corporations.
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Business organization
1
For a country-by-country listing of officially
recognized forms of business
organization, see Types of business entity.
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Business organization
1
There are various types of company
that can be formed in different
jurisdictions, but the most common
forms of company are:
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Business organization
*a company limited by guarantee.
Commonly used where companies are
formed for non-commercial purposes,
such as clubs or charities. The
members guarantee the payment of
certain (usually nominal) amounts if
the company goes into
liquidation|insolvent liquidation, but
otherwise they have no economic
rights in relation to the company .
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Business organization
1
*a company limited by guarantee with
a share capital. A hybrid entity,
usually used where the company is
formed for non-commercial purposes,
but the activities of the company are
partly funded by investors who expect
a return.
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Business organization
*a Private limited company by
shares|company limited by shares. The
most common form of company used
for business ventures.
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Business organization
*an Unlimited Company|unlimited
company either with or without a share
capital. This is a hybrid company, a
company similar to its limited company
(Ltd.) counterpart but where the members
or shareholders do not benefit from limited
liability should the company ever go into
formal liquidation.
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Business organization
1
There are, however, many specific
categories of corporations and other
business organizations which may be
formed in various countries and
jurisdictions throughout the world.
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Business organization - US companies law
1
In the United States, corporations are
generally incorporation
(business)|incorporated, or organized,
under the laws of a particular U.S
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Business organization - Companies law theory
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“A corporation is described to be a person
in a political capacity created by the law, to
endure in perpetual succession.”Wilson,
James
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Business organization - Companies law theory
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The question then arises: if corporations are to be
inspected with care, what - if not the commercial
or social conduct, or the by-laws - is to be
inspected – and by whom? Do corporations have
duties? Yes: “The general duties of every
corporation may be collected from the nature and
design of its institution: it should act agreeably to
its nature, and fulfill the purposes for which it was
formed.” Who sees that corporations are living up
to those duties? “The law has provided proper
persons with proper powers to visit those
institutions, and to correct every irregularity, which
may arise within them.” The Common Law
provided for inspection by the court of king’s
bench
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Business organization - Companies law theory
Business organizations originated with
agency (law)|agency law, which permits an
agent to act on behalf of a principal, in
exchange for the principal assuming equal
liability for the wrongful acts committed by
the agent
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Business organization - Companies law study
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The area of study examines issues such
as how each major form of business
entity may be formed, operated, and
dissolved; the degree to which limited
liability protects investors; the extent to
which a business can be held liable for
the acts of an Agent (law)|agent of the
business; the relative advantages and
disadvantages of different types of
business organizations, and the
structures established by governments to
monitor the buying and selling of
Stock|ownership interests in large
corporations.
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Business organization - Companies law study
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The basic theory behind all business
organizations is that, by combining
certain functions within a single
entity, a business (usually called a
wiktionary:firm|firm by economists)
can operate more efficiently, and
thereby realize a greater profit
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Reader's Digest - Business organization and ownership
The magazine's
parent company, The
Reader's Digest
Association, Inc
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Reader's Digest - Business organization and ownership
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On 24 August 2009 RDA announced it
had filed with the U.S. Bankruptcy
court a pre-arranged Chapter 11
bankruptcy, in order to continue
operations, and to restructure the $2.2
billion debt undertaken by the
leveraged buy-out transaction.
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Reader's Digest - Business organization and ownership
[http://phx.corporateir.net/phoenix.zhtml?c=71092p=irolnewsArticleID=1321364highlight=
Reader's Digest Association - News
Releases] The company emerged from
bankruptcy with the lenders exchanging
debt for equity, and Ripplewood's entire
equity investment was extinguished.
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Reader's Digest - Business organization and ownership
In April 2010, the UK arm was
management buyout|sold to its
management. It has a licensing deal
with the US company to continue
publishing the UK
edition.[http://www.accountancyage.
com/accountancyage/news/2261116/
moore-stephens-sells-reader Moore
Stephens sells Reader's Digest to Jon
Moulton business], Accountancy Age,
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Reader's Digest - Business organization and ownership
In 2010, the US the company cut the
number of issues it published a year from
12 to 10. It also cut its circulation
guarantee for advertisers to 5.5 million
copies from 8 million. However it returned
to monthly editions beginning in January
2013.
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Reader's Digest - Business organization and ownership
RDA Holding filed for bankruptcy for a
second time on February 17,
2013.[http://dealbook.nytimes.com/2013/0
2/18/readers-digest-files-for-bankruptcyagain/ Reader’s Digest Files for
Bankruptcy, Again] New York Times,
February 18, 2013
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Outline of globalization - Global business organization
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International business development
and the 'organization of business and
trade worldwide' are fundamental
aspects of globalization and the
development of globalizing systems.
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Outline of globalization - Global business organization
1
** Intermodal transport
(disambiguation)|Inter
modal transport
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Outline of globalization - Global business organization
1
*** Global supplychain finance
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Outline of globalization - Global business organization
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* Industrial ecology
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Outline of globalization - Global business organization
1
* International
business
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Outline of globalization - Global business organization
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* Multinational
companies
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Business organizations
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A 'business entity' is a commercial,
corporate and/or other institution that
is formed and administered as per
commercial law in order to engage in
business activities, usually for the
sale of a product or a service
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Business organizations
1
:= public limited company (UK
and Ireland)
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Business organizations
1
However, the regulations governing
particular types of entity, even those
described as roughly equivalent, differ
from jurisdiction to jurisdiction.
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Business organizations
1
When creating or restructuring a
business, the legal responsibilities
will depend on the type of business
entity chosen.
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Business organizations - Albania
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*Sh.a. (corporation)|Sh.A. (Shoqeri Aksionere): =
public limited company|plc (UK)
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Business organizations - Albania
*Sh.p.k. (Shoqeri me
pergjegjesi te kufizuar): =
Ltd. (UK)
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Business organizations - Argentina
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*S.A. (corporation)|S.A. (Sociedad Anónima): =
public limited company|plc (UK)
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Business organizations - Argentina
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*S.R.L. (Sociedad de Responsabilidad
Limitada): = Ltd. (UK): = limited liability
companyLimited liability
company(USA)
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Business organizations - Argentina
*Soc.Col.(Sociedad
Colectiva): = general
partnership (USA)
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Business organizations - Argentina
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*S.C.e I. (Sociedad de Capital e
Industria)
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Business organizations - Australia
*Ltd. (Limited): = public limited
company|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).
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Business organizations - Australia
*No liability|NL (No liability): A type of
mining, speculative, or research company
with no right to call up the unpaid issue
price of shares.
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Business organizations - Australia
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*Pty. Ltd. (Proprietary Limited Company):
= Ltd. (UK) ATF Trust. In Australia
companies can act as a trustee for a trust.
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Business organizations - Australia
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*Unlimited company|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.
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Business organizations - Austria
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*Gen (Genossenschaft; types: Erwerbs- und
Wirtschaftsgenossenschaft): = cooperative
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Business organizations - Austria
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*Privatstiftung: = private
foundation
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Business organizations - Austria
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*Verein: = voluntary
association|nonprofit
association
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Business organizations - Austria
*Types of business entity#European
Economic Area (including the European
Union)|European business entities
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Business organizations - Austria
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*e.U. (eingetragenes Einzelunternehmen): = sole
trader (UK), sole proprietorship (US)
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Business organizations - Austria
**Aktiengesellschaft|AG
(Aktiengesellschaft): = public limited
company|plc (UK). Minimum capital
€70,000.
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Business organizations - Austria
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**unincorporated (i.e.
unregistered and
without legal
personality):
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Business organizations - Austria
***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.
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Business organizations - Austria
****GmbH Co. KG:
Kommanditgesellschaft|KG in which a
Gesellschaft mit beschränkter
Haftung|GmbH is the general partner.
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Business organizations - Austria
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**Erwerbsgesellschaft: small-sized
partnerships (not qualifying as Offene
Gesellschaft|OG or
Kommanditgesellschaft|KG,
respectively. Converted into OGs or
KGs as of 1. 1. 2007)
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Business organizations - Austria
See also
[https://www.usp.gv.at/Portal.Node/usp/pu
blic/content/gruendung/gruendungsfahrpla
n_gesellschaften/gesellschaftsformen/Seit
e.470202.html help.gv.at] (Austrian
government site, in German)
1
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Business organizations - Belarus
*ААТ (Адкрытае акцыянернае
таварыства Adkritaye Aktsiyanernaye
Tavaristva): = public limited
company|plc (UK), open
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Business organizations - Belarus
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*ЗАТ (Закрытае ацыянернае таварыства
Zakritaye Aktsiyanernaye Tavaristva): =
public limited company|plc (UK), closed
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Business organizations - Belarus
*ІП (Індывідуяльны прадпрымальнік
Individuyalni Pradprimalnik): sole proprietorship
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Business organizations - Belgium
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** private stichting / privée:
= private foundation
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Business organizations - Belgium
** stichting van
openbaar nut / d'utilité
publique: = public
foundation
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Business organizations - Belgium
**ESV (economisch
samenwerkingsverband) / GIE
(groupement d'intérêt économique): =
economic interest grouping
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Business organizations - Belgium
**stille handelsvennootschap / société
interne: = contractual joint venture (i.e., no
JV company is created)
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Business organizations - Belgium
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**tijdelijke handelsvennootschap /
société momentanée: = equity joint
venture (i.e., JV company is created)
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Business organizations - Belgium
*VZW (vereniging zonder
winstoogmerk) / ASBL (association
sans but lucratif) / VoG (Vereinigung
ohne Gewinnerzielungsabsicht): =
voluntary association|nonprofit
association
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Business organizations - Belgium
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*vereniging in deelneming / SEP (société en
participation): = equity partnership
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Business organizations - Belgium
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*eenmanszaak / entreprise individuelle: = sole
trader (UK), sole proprietorship (US)
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Business organizations - Belgium
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*Comm.VA (commanditaire vennootschap
op aandelen) / SCA (société en
commandite par actions): = publicly traded
partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Belgium
*BVBA (besloten vennootschap met
beperkte aansprakelijkheid) / SPRL
(société privée à responsabilité limitée): =
Ltd. (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Belgium
**EBVBA (eenpersoons besloten
vennootschap met beperkte
aansprakelijkheid) / SPRLU (société
privée à responsabilité limitée
unipersonnelle): single member Ltd.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Belgium
1
*Naamloze vennootschap|NV (naamloze
vennootschap) / S.A. (corporation)|SA
(societé anonyme): = public limited
company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Belgium
1
**CVOA (coöperatieve vennootschap met
onbeperkte aansprakelijkheid) / SCRI
(société coopérative à responsabilité
illimitée): = unlimited liability cooperative
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
1
*d.d.(dioničko društvo): = public limited company|plc
(UK) = Aktiengesellschaft|AG (Germany)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
1
*a.d.(akcionarsko društvo): = public limited
company|plc (UK) = Aktiengesellschaft|AG
(Germany)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
1
*d.n.o.(društvo s neograničenom solidarnom
odgovornošću): = general partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
*d.o.o.(društvo s ograničenom
odgovornošću): = Ltd. (UK) = Gesellschaft
mit beschränkter Haftung|GmbH
(Germany)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
1
*k.d.(komanditno društvo): =
limited partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bosnia and Herzegovina
1
*s.p. (samostalni preduzetnik): =
Sole proprietorship (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*Sociedade limitada
(Ltda.): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*S.A. (corporation)|S.A. (Sociedade anônima): =
public limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
*Sociedade em
comum: = general
partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
*Empresa individual (firma individual): =
individual proprietorship / sole proprietorship
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*Empresa Individual de Responsabilidade
Limitada (EIRELI): Same as Ltd., but without
partners.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*Micro empreendedor
individual: =
individual enterprise
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*Associação em sentido estrito (sem finalidade
lucrativa): = nonprofit association
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
*Serviços sociais
autônomos: = nonprofit
association
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Brazil
1
*Fundação privada: = private
foundation
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*AD / АД (aktsionerno drujestvo /
акционерно дружество): joint stock
company = public limited
company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
*ADSITz / АДСИЦ (aktsionerno
druzhestvo sus spetsialna
investitsionna tsel / акционерно
дружество със специална инвестиционна
цел): real estate investment trust
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*EAD / ЕАД (ednolichno aktsionerno
druzhestvo / еднолично акционерно
дружество): type of AD with a single
member
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*EOOD / ЕООД (ednolichno druzhestvo
s ogranichena otgovornost /
еднолично дружество с ограничена
отговорност): type of OOD with a
single member
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*OOD / ООД (drujestvo s ogranichena otgovornost /
дружество с ограничена отговорност): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*KD / КД (komanditno druzhestvo / командитно
дружество): = limited partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
1
*KDA / КДА (komanditno druzhestvo s
aktzii / командитно дружество с
акции): limited partnership with shares
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Bulgaria
*SD / СД (subiratelno druzhestvo /
събирателно дружество): = general
partnership, but having legal personality
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Cambodia
*Pte Ltd. (Private
Limited Company): =
[private limited
company (Ltd.)] (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Cambodia
*Plc Ltd. (Public
Limited Company): =
public limited
company|plc (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Cambodia
*PEEC (Public
Establishment with
Economic
characteristics)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Cambodia
1
*State Company: =
public limited
company|plc
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Cambodia
1
*State Joint Venture
Company: = public
limited company|plc
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
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)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
As an exception, entities registered prior to
1985 may continue to be designated
Société commerciale canadienne or by the
abbreviation S.C.C.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
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.http://www.camagazine.com/archives/p
rint-edition/2006/januaryfebruary/regulars/camagazine7794.aspx
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
Rather, Canadian businesses are generally
formed under one of the following structures:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
*SP (Sole Proprietorship): No
formal business structure is
established
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
*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
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Canada
*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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Chile
*EIRL (Empresa Individual de
Responsabilidad Limitada): individual
enterprise with limited liability
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Chile
* S.G.R. (Sociedad de Garantia
Reciproca)https://www.sbif.cl/sbifweb/i
nternet/archivos/DISCURSOS_5983.pdf
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Chile
*LTDA. (Sociedad de
responsabilidad limitada): =
Ltd. (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - China
1
*有限公司: = Ltd. (UK). See
also Partnership (China).
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - China
1
*股份有限公司: = public
limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Colombia
*SCA (Comandita por
acciones): publicly traded
partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Colombia
1
*S. en C. (Comandita simple): limited partnership;
commonly used for family business
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Colombia
*E.U. (Empresa
unipersonal): = sole
proprietorship
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Colombia
*Suc. de Descendants:
successors of a previous
company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Croatia
1
*d.d. (dioničko društvo): =
public limited
company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Croatia
*d.o.o. (društvo s
ograničenom
odgovornošću): = Ltd.
(UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Croatia
1
*javno trgovačko društvo: = general
partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Croatia
*komanditno
društvo: = limited
partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Czech Republic
* Akciová společnost|a.s., akc. spol.
(Akciová společnost): = public limited
company|plc (UK). Minimum share capital
Czech koruna|CZK 2m (20m for Initial
Public Offering|IPOs). Must have a
supervisory board in addition to the
management board.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
1
* Forening: = Voluntary
association|association
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
* A/S (Aktieselskab):
public limited company.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
1
* F.M.B.A. (Forening med begrænset ansvar):
limited liability voluntary association.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
1
* Partsrederi: A form of combined and continued
ownership of a merchant vessels.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
1
* Erhvervsdrivende
fond: commercial
foundation
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Denmark
1
* G/S (Gensidigt selskab):
mutual organization
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Dominican Republic
1
*S.A. (Sociedad Anónima): =
public limited company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Dominican Republic
1
*S.A.S (Sociedad Anónima Simplificada): =
[(Simplified public limited company)]
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Dominican Republic
*EIRL. (Empresa Individual de
Responsabilidad Limitada): = [(Sole
proprietor Limited Liability
Company)]
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Egypt
*SAE (Sharikat al-Mossahamah) =
public limited company|plc (UK).
Minimum capital Egyptian Pound|EGP
250,000.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Egypt
1
*LLC (Limited Liability Company) =
Ltd. (UK). No Minimum capital .
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Estonia
1
*FIE (Füüsilisest isikust ettevõtja): = sole trader
(UK), sole proprietorship (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Estonia
1
**OÜ (Osaühing): = (Ltd.) private limited company
(UK), (LLC) limited liability company (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Estonia
1
**AS (Aktsiaselts): = (PLC)
public limited company
(UK), corporation (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Estonia
1
*Tulundusühistu: = commercial
association
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - European Economic Area (including the European Union)
**EEIG (European Economic Interest
Grouping): an EU legal entity designed
to enable cross-border cooperation
between companies. It has unlimited
liability and is not liable for corporation
tax.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - European Economic Area (including the European Union)
1
**Societas Cooperativa Europaea|SCE
(Societas Cooperativa Europaea): a
European Cooperative (Societas
Cooperativa Europaea is Latin for
European Cooperative Society).
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - European Economic Area (including the European
Union)
**Societas Europaea|SE (Societas
Europaea): a European (Public)
Limited Company (Societas Europaea
is Latin for European Company).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - European Economic Area (including the European Union)
**(proposed) European Private
Company|SPE (Societas Privata
Europaea): a European private limited
company, corresponding to Ltd., GmbH,
etc. This form of company is currently
being proposed by the European
Commission.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - 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 is subject to the European
Company Statute. It may relocate its
registered office to any other EU/EEA
Member State with minimal formalities.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*Ay (avoin yhtiö, Swedish: öppet bolag): =
general partnership (use optional)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*Oy (osakeyhtiö, Swedish: aktiebolag, Ab): = Ltd.
(UK). Minimum share capital €2500.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*Oyj (julkinen osakeyhtiö, Swedish: publikt
aktiebolag, Abp): = public limited company|plc (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*osk (osuuskunta, Swedish:
andelslag, Anl.): = cooperative
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*T:mi (toiminimi), Yksityinen
elinkeinonharjoittaja (Swedish: firma/F:ma,
enskild näringsidkare): sole proprietorship
(use optional)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
The abbreviations are usually in Finnish,
but Swedish language|Swedish names
may also be used either as is or in
combination with Finnish, e.g. Oy Yritys
Ab.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*Ry (suffix)|rekisteröity yhdistys, abbr. ry (,
abbr. rf): registered voluntary
association|association, capable of acting
as a legal person
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*rekisteröity puolue,
abbr. rp ): registered
political party
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*säätiö, abbr. rs
(Swedish: stiftelse):
foundation
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*uskonnollinen yhdyskunta (), religious
community[http://www.finlex.fi/fi/laki/ajanta
sa/2003/20030453 Religious Freedom Act
(453/2003)], Chapter 2
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*voluntary associations chartered by statute
law (e.g. Finnish Red
Cross,[http://www.finlex.fi/fi/laki/ajantasa/200
3/20030453 Laki Suomen Punaisesta Rististä
(453/2003)]. Retrieved 31-05-2012. National
Defence Training Association of Finland,
Finnish Bar
Association[http://www.finlex.fi/fi/laki/ajantasa
/1959/19590191 The decision of the Ministry
of Justice to approve the bylaws of the
general bar association (191/1959)].
Retrieved 31-05-2012)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
For-profit entities of
public law
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*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)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*kunnallinen liikelaitos (Swedish:
kommunal affärsverk): municipal
enterprise, similar as previous but
run by a Municipalities of
Finland|municipality
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*Siida|paliskunta: a reindeer herding
corporation, governed like a stock
company except that the stocks are
reindeerhttp://www.inarinpaliskunnat.org/or
ganisaatio.html
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
Economic entities for
special purpose
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*asunto-osakeyhtiö (), a limited
liability company for the ownership,
construction and maintenance of an
apartment
building[http://www.finlex.fi/fi/laki/
ajantasa/2009/20091599 Asuntoosakeyhtiölaki (1599/2009)]. Retrieved
31-05-2012.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*julkinen keskinäinen vakuutusyhtiö,
abbreviated jy
(),[http://www.finlex.fi/fi/laki/ajantasa/20
08/20080521 Vakuutusyhtiölaki], Article
10. Retrieved 31-05-2012 public mutual
insurance company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*keskinäinen kiinteistöosakeyhtiö
(,[http://www.finlex.fi/fi/laki/ajantasa/2009/2
0091599 Asunto-osakeyhtiölaki
(1599/2009)], Chapter 28. Retrieved 3105-2012. a limited liability company for the
ownership, maintenance and construction
of real property.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*keskinäinen
vakuutusyhtiö (), mutual
insurance company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*keskivedenkorkeuden muuttamista
varten perustettu yhteisö
(),[http://www.finlex.fi/fi/laki/ajantasa/20
11/20110587 Vesilaki (587/2011)],
Chapter 6. Retrieved 31-05-2012 a
corporation of water law for the
permanent change of the median water
level
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*ojitusyhteisö
(),[http://www.finlex.fi/fi/laki/ajanta
sa/2011/20110587 Vesilaki (587/2011)],
Chapter 7. Retrieved 31-05-2012 a
corporation of water law for the
construction and maintenance of
ditches
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*säännöstely-yhteisö (), a corporation of
water law for the regulation of water level
in a body of water
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*tiekunta (), a type of limited-liability
corporation for the maintenance of private
road[http://www.finlex.fi/fi/laki/ajantasa/196
2/19620358 Laki yksityisistä teistä
(358/1962), §50]. Retrieved 31-5-2012
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*uittoyhteisö
(),[http://www.finlex.fi/fi/laki/ajantasa/2011/
20110587 Vesilaki (587/2011)], Chapter 9.
Retrieved 31-05-2012 a corporation of
water law for timber-floating
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*vesioikeudellinen yhteisö
(),[http://www.finlex.fi/fi/laki/ajantasa/2011/
20110587 Vesilaki (587/2011)], Chapter
12. Retrieved 31-05-2012 a corporation of
water law for a project that involves
economic use of bodies of water
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*yhteisalue
(),[http://www.finlex.fi/fi/laki/ajanta
sa/1989/19890758 Yhteisaluelaki
(758/1989)]. Retrieved 31-05-2012 a
corporation for the maintenance of a
real property jointly used by several
other properties or persons
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*osakaskunta (historically jakokunta), a
partition unit, i.e. a corporation for
maintenance of the commons.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
In addition to native
types, European
Union types are
implemented:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
1
*SE (Eurooppayhtiö), European
Company Statute|European
Company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*SCE
(Eurooppaosuuskunta),
European Cooperative
Society
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Finland
*EEIG (Eurooppalainen taloudellinen
etuyhtymä, Swedish: europeisk ekonomisk
intressegruppering), European Economic
Interest Grouping
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
*Micro-entreprise: special framework for
Small business#Size definitions|minute
businesses, a recent addition to French
business law -with both revenue and pretax net income caps, of which Autoentrepreneur (below) is a special case
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
*Freelancers, individual
independent
contractors:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**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
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**Profession libérale: = sole proprietorship
such as a medical practice, an enduring
entity stemming from the protected status
designed for Profession|liberal professions
with Sole Trader Insolvency|unlimited
personal liability
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**:fr:Société d'exercice
libéral|Sociétés d'exercice libéral: the
incorporated equivalent of the latter,
sole shareholder limited liability
being key
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**EURL, SASU (U- unipersonnelle): limited
liability, sole shareholder limited
company|Ltd. company (UK) or single
member close corporation
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
*Investment funds/companies:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**FCP (Fond commun
de placement):
unincorporated
investment fund
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**Société d'investissement à capital fixe: =
investment trust (UK); closed-end fund
(CEF), closed-end company (US); listed
investment company (LIC) (Au)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**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)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**Association non-déclarée: =
unincorporated association (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**Association déclarée: =
incorporated association (Au)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**SEP (Société en participation):
= equity partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
**SCA (Société en commandite par actions): =
publicly traded partnership (PTP) (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
*Companies (société de capitaux):
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
**Société à responsabilité
limitée|SARL, SàRL (Société à
responsabilité limitée): = private
limited company (Ltd.) (UK), limited
liability company (US)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
***EURL (Entreprise unipersonnelle à
responsabilité limitée): = single
shareholder limited company (SME Pvt)
(UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
***S.A. (corporation)|SA (Société
anonyme): = public limited company
(public limited company|plc) (UK),
corporation (US/Can)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
1
****Société coopérative|SCOP (Société
coopérative de production): = cooperative
corporation (Can)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - France
***Société par actions simplifiée|SAS
(Société par actions simplifiée): = unlisted
public company (Au), close corporation
(CC) (S.Africa), private corporation (Can);
often used for subsidiary|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
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
*Einzelunternehmen: individual entrepreneur =
sole trader (UK), sole proprietorship (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
*e.K./e.Kfm./e.Kfr. (eingetragener
Kaufmann/eingetragene Kauffrau):
registered entrepreneur = sole trader
(UK), sole proprietorship (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
*Partenreederei: A form of combined and
continued ownership of a single merchant
vessel.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
*e.V. (eingetragener
Verein): = Voluntary
association|association
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
**GbR (Gesellschaft bürgerlichen
Rechts): no minimum capital,
unlimited liability of partners, nonbusiness or small-business activities
only.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
**Innengesellschaft: =
anonymous partnership
(S.Africa)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
**registered business
partnerships
(Personenhandelsgesells
chaften)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
***OHG (offene Handelsgesellschaft):
= general partnership; no minimum
capital, unlimited liability of
partners.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
***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:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
**KGaA (Kommanditgesellschaft auf Aktien): =
publicly traded partnership (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
***Although it is a Kapitalgesellschaft
= limited company, the KGaA has at
least one general partner whose
liability is not limited
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
***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:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
**GmbH () (Gesellschaft mit
beschränkter Haftung): = private limited
company (Ltd.) (UK), limited liability
company (LLC) (US). Minimum capital
€25,000.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
***If under the trade name
Unternehmergesellschaft
(haftungsbeschränkt), its minimum
capital is €1 (times the number of
shares).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Germany
1
*** The mit beschränkter Haftung (mbH)
suffix () (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 DentalHandelsgesellschaft mbH.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Greece
1
*A.E. (Anónimi Etería / Ανώνυμη Εταιρεία,
Α.Ε.): = public limited company|plc (UK),
minimum capital €24,000
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Greece
*E.P.E. (Etería Periorisménis Euthínis /
Εταιρεία Περιορισμένης Ευθύνης, Ε.Π.Ε.):
= Ltd. (UK), minimum capital €4,500
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Greece
** M.E.P.E. (Monoprósopi Etería
Periorisménis Euthínis /
Μονοπρόσωπη Ε.Π.Ε., Μ.Ε.Π.Ε.): type
of E.P.E. with a single member
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Greece
1
*I.K.E. (Idiotiki kefaleouhiki Eteria /
Ιδιωτική Κεφαλαιουχική Εταιρεία) =
Private Company, minimum
capital=€1. 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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Haiti
1
*Standardized Company; Legal Form,
Sociedad Anónima (SA) – Stock
Corporation; Minimum Capital
Requirement, 25,000
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hong Kong
*Ltd (Limited/有限公司): may denote
either a private company limited by
shares|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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hong Kong
1
* 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
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*e.c. (egyéni cég): sole
proprietorship
registered at
companies house
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*bt. (betéti társaság): partnership, at least one
unlimited/general partner and one limited partner
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
*kht. (közhasznú társaság): community
interest Ltd. (UK) (not registrable anymore,
must use Nonprofit Kft. instead)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*kv. (közös vállalat): joint
venture
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*rt. (részvénytársaság) limited company
with shares (not registrable anymore, must
use Zrt or Nyrt depending on publicness)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*zrt. (zártkörűen működő részvénytársaság): =
private company limited by shares|Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
*nyrt. (nyilvánosan működő részvénytársaság): =
public limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Hungary
1
Of these, only nyrt., zrt., the formerly used rt.,
and kft. have legal personality.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*Sole Proprietorship liability is unlimited.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*Partnership - liability is joint and
unlimited.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
**Registration not compulsory.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
**Active partners take part in day-today operations of the business, in
addition to investing in it. Active
partners are entitled to a share of the
enterprise's profits.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
**Sleeping partners invest in the business
and are entitled to a share of its profits, but
do not participate in day-to-day operations.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
*Hindu joint family|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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
* Dormant company - A company which
has been created for a future project or for
holding assets including intellectual
property of the company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*Family business|Family
Owned Business
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*Pvt. Ltd. (Private Limited Company): =
Ltd. (UK). May have 2ndash;200
shareholders; shares are held privately
and can not be offered to public.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
* Small company - A company other than a
public company whose paid up share
capital is not more than 50 lakh rupees or
turnover does not exceed two crore
rupees.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
*Ltd. (Public Limited
Company): = public limited
company|plc (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*Public Sector Unit (PSU) - Alternatively known
as Public Sector Enterprise (PSE)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - India
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
1
*UD (Usaha Dagang):
sole proprietorship
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
1
*Fa (Firma): a partnership firm for the purpose
of dealing with third parties.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
*Koperasi: a
cooperative, where
the
clients/customers
are also the owner
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
1
*Persekutuan Komanditer (Dutch: CV ndash;
Commanditaire Vennootschaap): limited
partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
*Perusahaan Umum (Perum),
Perusahaan Jawatan (Perjan): stateowned entities e.g. Perum Peruri,
Perjan Rumah Sakit Fatmawati
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Indonesia
1
*PT Tbk (Perseroan Terbatas Terbuka
or Perseroan Terbuka): = public
limited company|plc (UK). Listed on
the Indonesia Stock Exchange, e.g. PT
Multi Bintang Indonesia Tbk.
Formerly also Dutch language|Dutch
NV (Naamloze
vennootschap|Naamloze
Vennootschap)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Iran
1
* ‫(شرکت سهامی عام‬Sherkat Sahami Am): = public limited
company|plc (UK), public
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Iran
1
* ‫(شرکت سهامی خاص‬Sherkat Sahami Khas): = public
limited company|plc (UK), private
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Iran
1
* ‫(شرکت با مسئولیت محدود‬Sherkat ba
Masouliyat Mahdoud): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Iran
* ‫(شرکت تعاونی تولید و مصرف‬Sherkat
Ta’avoni Tolid va Masraf): production
and consumption cooperative
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
Similar to #United Kingdom|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 language|Irish names
may also be used, such as cpt
(cuideachta phoibli theoranta) for plc,
and Teo (Teoranta) for Ltd.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*Limited Company – Four types:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
**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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
**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
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
**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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
**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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*Undertakings for Collective Investment in
Transferable Securities (UCITS) - Public
limited companies formed under EU
Regulation and the Companies Acts 19632006. 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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*European Economic Interest Groupings
(EEIG) - Mechanism for a business within
the EU to engage in cross-border
commerce. Purpose is to facilitate or
develop economic activities of its
members. Must have between two and 20
members which may be companies or
individuals from different EU states.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Ireland|Ireland
1
*Societas Europaea (SE) – A European
public limited liability company formed
under EU Regulation and the European
Communities Regulations 2007. Can be
formed by merger or as a holding or
subsidiary SE or by conversion of a PLC
to an SE. Must have members from
different Member States unless an SE
itself is setting up a subsidiary SE.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
1
*B.M./BM/ ‫(בעמ‬Be'eravon Mugbal) literally:
by limited liability/warranty, usually
translated Ltd. in English, pronounced
BE'AM in Hebrew.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
*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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
1
**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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
**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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
1
*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
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
*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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
*Self-Employed - A self-employed
person works entirely for him/herself
and is entirely liable for the business.
Same rules of registration apply.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
1
*Cooperative - Entity found mainly in
agriculture (such as a kibbutz or
moshav), or transportation, or certain
types of marketing operations
associated with agricultural products.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Israel
1
*Non Profit Organization - Mainly
academic institutions, hospitals,
charitable organizations, and
municipalities. Non profits are
subject to a special law governing
their formation and operations.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Italy
1
*Forme individuali:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Italy
1
**Imprenditore = sole
trader (UK), sole
proprietorship (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Italy
1
**S.p.a. (Società per azioni): = jointstock company, public limited
company|plc (UK), corporation (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Italy
**S.a.p.a (Società in
accomandita per azioni):
= publicly traded
partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Italy
1
**S.r.l. (Società a responsabilità limitata): = Ltd.
(UK), Limited liability company|LLC (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
Business corporations are referred to as
kaisha (会社) and are formed under the
Companies Law of 2005. There are
currently (2010) 5 types and each of them
has legal personality:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
*株式会社 (kabushiki kaisha|kabushikikaisha or kabushiki-gaisha, K.K.) - lit.
stock company, the most typical form
of business corporation.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
*有限会社 (yugen kaisha|yūgen-kaisha or
yūgen-gaisha, Y.K.) - lit. limited company,
a close corporation form for smaller
businesses, abolished in 2006
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
*合同会社 (godo kaisha|gōdō-kaisha or
gōdō-gaisha, G.K.) - lit. amalgamated
company, a close corporation form
similar to the American LLC,
introduced in 2006 instead of
abolished Y.K.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
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:
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
1
*任意組合 (nin'i kumiai, NK) general partnership (Civil
Code)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
*匿名組合 (tokumei kumiai, TK) anonymous partnership, an investment
bilateral contract (Commercial Code, Book
2 Ch.4 Article 535 et seq)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
*投資事業有限責任組合 (Limited
partnership#Japan|tōshi jigyō yūgen
sekinin kumiai) - limited partnership for
investment (Limited Partnership for
Investment Act 1998, Rev.2004)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Japan
*有限責任事業組合 (Limited liability
partnership|yūgen sekinin jigyō kumiai)
- similar to a Limited Liability
Partnership (Limited Liability
Partnership Act of 2005)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Jordan
1
*Public Shareholding (Public
listed stock company).
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Kazakhstan
1
*АО (Aktsionernoe obschestvo/:ru:Акционерное
общество|Акционерное общество): Joint stock
company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Kazakhstan
*ТОО (Tovarishchestvo s
ogranichennoy
otvetstvennostyu/:ru:Товарищество с
ограниченной
ответственностью|Товарищество с
ограниченной ответственностью):
limited liability partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Kazakhstan
*ТДО (Tovarishchestvo s
dopolnitelnoyu
otvetstvennostyu/Товарищество с
дополнительной ответственностью)
Additional liability partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Kazakhstan
*ГП (Gosudarstvenoe
predpriyatie/:ru:Государственное
предприятие|Государственное
предприятие): State company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Kazakhstan
1
*ПТ (Polnoe Tovarishchestvo /
Полное товарищество) Full
partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Korea, South
1
*주식회사 or 株式會社
(jusik hoesa): = public
limited company|plc
(UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Korea, South
1
*합명회사 or 合名會社 (hapmyoung hoesa):
corporation similar to a general partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Latvia
*SIA (Sabiedrība ar
ierobežotu atbildību): =
Ltd. (UK)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Latvia
1
*AS (Akciju sabiedrība): =
public limited
company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Latvia
1
*IK (Individuālais komersants)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Lithuania
1
*UAB (Uždaroji akcinė
bendrovė): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Lithuania
1
*AB (Akcinė bendrovė): = public
limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Lithuania
1
*IĮ (Individuali įmonė): = sole
proprietorship
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Luxembourg
1
*S.A. (corporation)|S.A. (Société anonyme): = public
limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Luxembourg
1
*Sàrl|S.A.R.L. (Société à
responsabilité limitée): =
Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Republic of Macedonia|Macedonia
1
*A.D./А.Д. (Акционерско друштво): = public limited
company|plc (UK) or Joint-stock company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Malaysia
1
*Berhad|Bhd. (Berhad):
= Public limited
company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Malaysia
1
*Sendirian Berhad|Sdn. Bhd. (Sendirian
Berhad): = Private company limited by
shares|Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Business entities according to the Ley General de
Sociedades Mercantiles (General Law of Business entities)
1
*S.A.(Sociedad Anónima): = public
limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Business entities according to the Ley General de
Sociedades Mercantiles (General Law of Business entities)
1
*S. de R.L.(Sociedad de
Responsabilidad
Limitada): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Business entities according to the Ley General de Sociedades
Mercantiles (General Law of Business entities)
1
*Associates name and y compañía or
Associates name and y
sucesores(Sociedad en Nombre
Colectivo): = general partnership
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - 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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Business entities according to the Ley del Mercado de Valores
(Stock Market Law)
1
*S.A.B. (Sociedad Anónima
Bursátil)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Mongolia
1
*ХХК (Хязгаарлагдмал Хариуцлагатай
Компани): = public limited
company|p.l.c (UK) limited liability
company
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Namibia
1
*Companies (Private, Public
and Section 21)*
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - 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
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Nepal
1
*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
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Nepal
*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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
*Stichting: = Foundation (nonprofit)|foundation. Can run a
business. No profit distribution to
founders or board members.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
1
*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)):
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
**Onderlinge
waarborgmaatschappij: =
mutual insurance
company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
1
*Eenmanszaak: = sole
trader (UK), sole
proprietorship (US)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
**Besloten Vennootschap|B.V.
(Besloten vennootschap): = Ltd. (UK),
Limited liability company|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).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
**Naamloze Vennootschap|N.V.
(Naamloze vennootschap): = public limited
company|plc (UK), corporation|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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Netherlands
Companies are registered on the
Companies Register and with a regional
Chamber of
Commerce.http://www.kvk.nl/over-dekvk/uw-inschrijving-bij-de-kamer-vankoophandel/inschrijven-bij-de-kamer-vankoophandel/
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - New Zealand
*Ltd (Limited): = public limited
company|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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Nigeria
1
*Public Limited Company
(PLC): a public company
limited by shares
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Nigeria
1
*Limited by Guarantee (Ltd./Gte.): a company
limited by guarantee (non-profit company)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Nigeria
1
*Unlimited 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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Allmennaksjeselskap|ASA
(Allmennaksjeselskap): = public limited
company|plc (UK). Minimum capital
Norwegian krone|NOK 1,000,000
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Aksjeselskap|AS
(Aksjeselskap): = Ltd.
(UK). Minimum capital
NOK 30,000.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Borettslag|BL
(Borettslag): housing
share company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
1
*Etat: state, county or
municipal agency
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
1
*Kommunalt foretak|FKF
(Fylkeskommunalt foretak):
county enterprise
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Health Trust|HF
(helseforetak): subsidiary
health enterprise
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Interkommunalt selskap|IKS
(Interkommunalt selskap): inter-municipal
enterprise (owners' liability)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
1
*Kommunalt foretak|KF (Kommunalt foretak):
municipal enterprise (owner's liability)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Norskregistrert utenlandsk
foretak|NUF (Norskregistrert
utenlandsk foretak): foreign
enterprise registered in Norway
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
1
*Regional health authority (Norway)|RHF (regionalt
helseforetak): regional health enterprise
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Norway
*Stiftelse: a Foundation (nonprofit
organization)|foundation, with capital but
without members or shareholders. It is
allowed to make a profit, but is more
suited for non-commercial purposes.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Oman
* SAOG (Société
Anonyme Omanaise
Générale) Public Joint
Stock Company
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Peru
*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
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Philippines
1
*Co. (Company): can
be used for general
partnerships
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Philippines
1
*Cía (Compañía): for partnerships and other
forms of business during the Spanish rule
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Philippines
*S.A. (corporation)|SA
(Sociedad Anónima): formed
under Spanish rule
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
*S.A. (corporation)|S.A. (spółka
akcyjna): = public limited
company|plc (UK). Minimum share
capital PLN 100,000 (approx. €25,000).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
*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.
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
1
*S.K.A. (spółka komandytowo-akcyjna):
limited partnership with shares. Minimum
share capital zloty|PLN 50,000 (approx.
€12,500).
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
*The (polish) limited liability
company (sp. z o.o.)|Sp. z o.o. (spółka
z ograniczoną odpowiedzialnością): =
Ltd. (UK). Minimum share capital
zloty|PLN 5,000 (approx. €1,250).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Poland
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)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Portugal
*S.A. (corporation)|S.A. (Sociedade
Anónima): = public limited company|plc
(UK), and these are further classified
as:
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Portugal
1
**S.A., Sociedade Aberta: = publicly traded
corporation (literally open company).
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Portugal
**Unipessoal Lda.: single
member company (literally:
Unipersonal Ltd.)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
1
* S.A. (corporation)|S.A. (Societate pe Acţiuni): =
public limited company|plc (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
1
* S.C.A. (societate în comandită pe acţiuni):
limited partnership with shares
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
* S.N.C. (societate în
nume colectiv): = general
partnership
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
1
* S.R.L. (societate cu răspundere
limitată): = Ltd. (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
* O.N.G. (Organizație NonGuvernamentală): = Non-state pension
fund (literally: Non-Governmental
Organization)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
1
limited liability company
societate cu raspundere
limitata (SRL);
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Romania
joint stock company
societate pe actiuni (SA);
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
* Nekommercheskaya
organizatsiya/некоммерческая
организация: non-profit organization
(there are many types of non-profits in
Russia, the type depends on the
ownership of the assets (Non-state
pension fund/Негосударственный
пенсионный фонд, for example))
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
1
*GP/ГП, GUP/ГУП (Gosudarstvennoye
unitarnoye
predpriyatie/Государственное
унитарное предприятие): state (unitary)
enterprise
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
*IP/ИП (Individualny
predprinimatel/Индивидуальный
предприниматель): sole proprietorship
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
1
*OOO (Obshchestvo s ogranichennoy
otvetstvennostyu/Общество с
ограниченной ответственностью): =
Limited liability company|LLC (UK)/
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
*OAO (Otkrytoye aktsionernoye
obshchestvo/Открытое акционерное
общество): = public limited company|plc
(UK), publicly traded shares (similar to a
corporation in the US)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
1
* kooperativ/кооператив : cooperative
(many types, which differ by the type of
activity, e.g. agricultural, production, etc.)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
1
*ZAO/ЗАО (Zakrytoe aktsionernoye
obshchestvo/Закрытое акционерное
общество): = private limited
company|ltd (UK), privately held
shares (similar to a close corporation,
or closely held corporation, in the US)
(maximum 50 owners of capital (not
shareholders). If there are more 50
owners of capital, they have a year to
transform into a OAO)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
*Prostoye Tovarishestvo (General
Partnership) and Kommanditnoe
Tovarishestvo (Limited Partnership). This
types of business entities are not popular
(approximately 0,5% of total amount of
business entities).
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Russia
1
*Hozyaystvennoe Partnerstvo (Business
Partnership) is secret entity. There is no
equivalent in other jurisdictions.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Serbia
*a.d./a.д. (akcionarsko društvo /
aкционарско друштво): = public limited
company|plc (UK) =
Aktiengesellschaft|AG (Germany)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Serbia
*d.o.o./д.о.о. (društvo sa ograničenom
odgovornošću / друштво сa ограниченом
одговорношћу): = Ltd. (UK) =
Gesellschaft mit beschränkter
Haftung|GmbH (Germany)
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Serbia
1
*k.d./к.д. (komanditno društvo / командитно
друштво): = Limited partnership (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Serbia
1
*o.d./о.д. (ortačko društvo /
ортачко друштво): = General
partnership (UK)
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Singapore
*Private Limited Company, Sole
Proprietorship and Partnership are
the predominant types of business
found in
Singapore.[http://www.bizfile.gov.sg/
mybizfile/prod/pop_up/Comparison_
Chart.pdf Singapore Business Types]
1
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Singapore
1
*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.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Singapore
1
*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 noncorporate shareholders, or wholly stateowned and designated by the finance
political minister|minister as exempt.
https://store.theartofservice.com/the-business-organization-toolkit.html
Business organizations - Singapore
*Ltd/Bhd (public limited
company/Berhad): = public limited
company|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.
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Business organizations - Singapore
*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.
1
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Business organizations - Slovakia
1
*a.s. (Akciová spoločnosť)): = public
limited company|plc (UK). Minimum
share capital Slovak koruna|SKK 1m
(approx. €25,000). Must have a
supervisory board in addition to the
management board.
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Business organizations - Slovakia
1
*k.s. (Komanditná spoločnosť): = LLP. or
Limited liability partnership (UK). Must
have at least one general partner with
unlimited liability.
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Business organizations - Slovakia
1
*v.o.s. (Verejná obchodná spoločnosť): = general
partnership or unlimited partnership
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Business organizations - Slovakia
1
*družstvo: = Cooperative
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Business organizations - Slovenia
*d.d. (Delniška
družba): = public
limited company|plc
(UK)
1
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Business organizations - Slovenia
*d.n.o. (Družba z
neomejeno
odgovornostjo): =
Unlimited company
(UK)
1
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Business organizations - Slovenia
1
*k.d. (Komanditna družba): =
Limited partnership|LP (UK)
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Business organizations - Slovenia
*s.p. (Samostojni
podjetnik): = Sole
proprietorship (UK)
1
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Business organizations - South Africa
1
***Incorporated association not for
gain/vereniging sonder winsoogmerk
(section 21 company/artikel 21maatskappy): = voluntary
association|nonprofit association.
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Business organizations - South Africa
1
***Private company/privaat maatskappy: =
private limited company (UK), limited
liability company (US); has 1ndash;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.
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Business organizations - South Africa
1
****Section 53(b) company (unlimited
liability company): = professional limited
liability company (PLLC) (US)
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Business organizations - South Africa
***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 board of
directors|directors. The company's
name must end in LTD; its registration
number ends in /06.
1
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Business organizations - South Africa
1
*CC/BK (Close corporation/beslote korporasie): Has
1ndash;10 non-corporate members
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Business organizations - Spain
1
*S.L. (Limited liability company#Spain|Sociedad
Limitada): = Ltd. (UK), minimum capital €3,012
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Business organizations - Spain
*S.L.L. (Sociedad
Limitada Laboral): a
labour limited
corporation
1
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Business organizations - Spain
1
*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
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Business organizations - Spain
1
*S.C. (Sociedad Colectiva): roughly
a general partnership
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Business organizations - Spain
*S.Cra. (Sociedad
Comanditaria): roughly a
limited partnership
1
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Business organizations - Spain
1
**Other initialisations are used for
cooperatives; Sociedad Anónima
Laboral (SAL); some are region
specific e.g. Sociedad Cooperativa
Catalana Limitada (SCCL)
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Business organizations - Sweden
*AB (Aktiebolag): = Ltd.
(UK). Minimum capital SEK
50,000.
1
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Business organizations - Sweden
*AB (publ) (Publikt aktiebolag): = public
limited company|plc (UK). Minimum capital
Swedish krona|SEK 500,000.
1
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Business organizations - Sweden
1
*Ek. för. (Ekonomisk förening):
economic association (minimum
three members)
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Business organizations - Sweden
1
*Enkelt bolag: Regulated partnership between two
parts (Companies or private persons)
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Business organizations - Sweden
*Stiftelse: Foundation (nonprofit
organization)|Foundation has capital
or property but no members or owners
(shareholders)
1
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ZF Friedrichshafen - Business organizations
1
The business units are assigned
to the four divisions:
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ZF Friedrichshafen - Business organizations
1
* Car Powertrain Technology: Automatic
Transmissions, Manual Transmissions/
Dual Clutch Transmissions, Axle Drives,
Powertrain Modules, Die Casting
Technology
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ZF Friedrichshafen - Business organizations
1
* Car Chassis Technology: Chassis Systems,
Chassis Components, Suspension Technology
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ZF Friedrichshafen - Business organizations
1
* Commercial Vehicle Technology: Truck
Van Driveline Technology, Axle
Transmission Systems for Buses
Coaches, CV Chassis Modules, CV
Damper Technology, CV Powertrain
Modules
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ZF Friedrichshafen - Business organizations
1
* Industrial Technology: Off-Highway
Systems, Test Systems, Special
Driveline Technology, Marine
Propulsion Systems, Aviation
Technology, Wind Power Technology
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ZF Friedrichshafen - Business organizations
1
And two independent
business units:
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Professional organizations - Business Organization
In the United States, 'PA' (Professional
Association), used in conjunction with a
business name is a corporation formed by
professionals such as lawyers, engineers,
dentists, and medical doctors. In the past, the
so-called learned professions were not
allowed to operate as corporations. A PA is
attractive to professionals because it provides
some of the tax advantages and liability
protections of a business
corporation.Fletcher, 1A Cyclopedia of the
Law of Pirate Corporations §§97, 112.1
(1983).
1
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Software business - Software Business Organizations
1
* The Software business community
([http://swbcommunity.org SWBC])
[http://swbcommunity.org]
https://store.theartofservice.com/the-business-organization-toolkit.html
Software business - Software Business Organizations
* The
[http://www.softwareb
usinessonline.com/S
oftware Business
Online]
1
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For More Information, Visit:
• https://store.theartofservice.co
m/the-business-organizationtoolkit.html
The Art of Service
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