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Sociedad Anónima

English translation: Sociedad Anónima

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Sociedad Anónima
English translation:Sociedad Anónima
Entered by: Manuel Cedeño Berrueta
Options:
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- Include in personal glossary

04:01 May 1, 2003
Spanish to English translations [PRO]
Law/Patents
Spanish term or phrase: Sociedad Anónima
al referirme a las distintas formas jurídicas de las empresas no se cual de todas estas opciones es la "más correcta" para S.A:
public limited company
join stock corporation
stock company/corporation
Vir17
Uruguay
Local time: 17:01
Si vas a nombrar una compañía en particular, NO DEBES traducirlo...
Explanation:
public limited company (p.l.c.)

Esto es sólo si vas mencionar o describir de qué clase de compañía se trata.

Si vas a nombrar una compañía en particular, NO DEBES traducirlo.

Esta cuestión se ha discutido antes aquí; puedes consultar el glosario.

Te copio lo que yo he guardado.

PS: para mayor información puedes buscar en Google “types of business” y/o las espcíficas que tú tienes.

Saludos,
Manuel

++++

p.l.c.: public limited company: sociedad anónima pública: Las "Public Limited Companies" son *sociedades anónimas* (S.A.) cuyas acciones cotizan en bolsa. / "1. The public is able to buy and sell their shares on the Stock Exchange. 2. Such companies have the letters **plc** after their name / 3. The minimun share capital for a public limited company is £ 50,000, which makes it an unsuitable choice for small businesses" || Las "Private Limited Companies" son *sociedades de responsabilidad limitada* (S.L.): "1. A company con be formed with a minimun of two people becoming its shareholders / 2. Specific administrative procedures must be followed (e.g. appointing a director and company secretary) / 3. If a company goes out on business, the responsability of each shareholder is limited to the amount of money that they have contributed /4. A private limited company has the letters **Ltd** (limited) after its name". / Ojo, que las abreviaturas Ltd y plc no se traducen por sus correspondientes (SA y SL) puesto que forman parte del nombre o razón social de la compañía.

private limited company (Ltd): sociedad de responsabilidad limitada (S.R. L.): "1. A company can be formed with a minimun of two people becoming its shareholders/ 2. Specific administrative procedures must be followed (e.g. appointing a director and company secretary) /3. If a company goes out on business, the responsibility of each shareholder is limited to the amount of money that they have contributed /4. A private limited company has the letters **Ltd** (limited) after its name". /Ojo, que las abreviaturas Ltd y plc no se traducen por sus correspondientes (SA y SL) puesto que forman parte del nombre o razón social de la compañía.


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Note added at 2003-05-01 15:17:32 (GMT)
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INFORMACIÓN ADICIONAL:



The following is a list of the most common business entities worldwide. It is not intended to be exhaustive of all enterprises in the world. Nonprofit enterprises and informal associations have generally not been included, unless they are in common use among traders. Emphasis has been given to private enterprises, as opposed to government or civil enterprises.

The detailed legal requirements for enterprises are numerous, complex, and different from country to country. Moreover, they usually have little meaning within a general definition or comparison of enterprises. The following definitions include some of these details for purposes of giving a general idea of the relative size and complexity of the enterprises, but it is beyond the scope of this work to list and explain every single characteristic, legal nuance, and exception to the exception. For more detailed information, advice should be sought from legal counsel in the relevant country. Another source is the \"Martindale-Hubbell International Law Guide.\" See Resources Appendix for source information.

In many countries, the words \"company\", \"association\", and \"venture\" have special meanings, and therefore the word \"enterprise\" has been used as a generic term for the concept of a group of persons who join together for purposes of conducting business for profit. Similarly, the word \"incorporate\" in many countries refers to the procedure for registration of a business, even a partnership; therefore usage of this word has been avoided.

Note : Several definitions are useful at this time:

corporate person
An enterprise whether incorporated or not.

entity
An individual or an enterprise, having an organizational presence separate from the owner, recognized by law as having rights and obligations.

natural person
An individual.

joint liability
Liability for the obligations of an enterprise imposed on two or more owners of an enterprise.

person
An individual or legal entity recognized under law as having legal rights and obligations.

share or stock
An ownership interest in an enterprise. Stock usually refers to an ownership interest evidenced by a formal document issued by the enterprise. Share has a broader meaning in that it can describe a formal interest (such as stock) as well as a less formal interest such as in a partnership. Shares can have different characteristics depending upon the type of enterprise and country of the enterprise. For example: shares can be of equal or unequal value, be voting or non-voting, or can convey limited or unlimited liability for its owner(s).

several liability
Liability for the full obligations of an enterprise imposed on a single owner when other owners who also share responsibility cannot or do not pay.
A
B
C
D
E
G
H
I
J
K
L
M
N
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A

additional liability company

(Russian Federation)
An enterprise with ownership interests divided into \"parts\" or \"shares,\" formed to conduct business activities, and owned by one or more natural or corporate persons (members) who are jointly and severally liable for enterprise obligations in the percentage of their respective contributions to the enterprise.


agrupamento complementar de empresas

(ACE) (association of business entities) (Portugal)
An association of natural or corporate persons in Portugal formed to facilitate and develop the economic activities of the association members for their mutual benefit. Members have unlimited liability for association obligations.


agrupamento Europeu de interêsse econômico

(AEIE) (European economic interest group) (Portugal)
An association of natural or corporate persons from different European Community countries, formed to facilitate and develop the economic activities of the association members for their mutual benefit. Members have unlimited liability for association obligations.


Akciova Spolecnost

(a.s.) (joint stock company) (Czech Republic)
An enterprise with ownership interests in the form of shares and minimal capitalization of Kc 1,000,000, formed to undertake business activities, and owned by a single entity or by two or more individuals or entities (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktiebolag

(AB) (company limited by shares) (Finland, Sweden)
An enterprise with ownership interests in the form of shares and minimum capital of SEK 100,000 (private company) or SEK 500,000 (public company), owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Aktiengesellschaft

(AG) (corporation limited by shares) (Germany, Liechtenstein)
An enterprise with ownership interests in the form of shares, owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Aktiengesellschaften

(AG) (joint stock corporation) (Austria)
An enterprise with ownership interests in the form of shares and having minimal capital of ATS 1,000,000, formed for commercial purposes, and owned by natural or corporate persons (stockholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktieselskab

(A/S) (joint stock company) (Denmark)
An enterprise with ownership interests in the form of shares and minimum capital of DKK 500,000, formed to conduct business activities, and owned by three or more natural or corporate natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktzionerno Drouzestvo

(AD) (public limited company) (Bulgaria)
An enterprise with ownership interests in the form of stock, formed to conduct any business, and owned by two or more natural or corporate persons (stockholders) who receive dividends, but whose liability for enterprise obligations is limited to the price of the stock.


anonim sirket

(A.S.) (public company) (Turkey)
An enterprise with ownership interests in the form of shares that are traded publicly, formed for any lawful purpose, and owned by five or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


anonymos eteria

(AE) (joint stock company) (Greece)
An enterprise with ownership interests in the form of shares which may be traded publicly or privately, formed for any lawful purpose, and owned by one or more natural or corporate persons (shareholders) who receive dividends but who are liable only for the price of the shares.


Anpartsselskaber

(private company) (Denmark)
An enterprise with ownership interests in the form of shares and minimum capital of DKK 125,000, owned by one or more natural or corporate persons whose liability for enterprise obligations is limited to the price of the shares.


Anstalt

(establishment) (Liechtenstein)
An enterprise in which ownership interests are placed in an undivided fund, usually formed as a holding or investment company, and owned by one or more natural or corporate members who share profits in accordance with contractual provisions in the founding documents.


Ansvarlig Selskap

(unlimited partnership) (Norway)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Artel

(production cooperative) (Russian Federation)
An enterprise with ownership interests combined into a single fund, formed by individuals to produce goods or engage in business activities jointly for their mutual benefit. The owners contribute labor and property to the enterprise, profits are divided in accordance with the labor contributed, and liability for enterprise obligations is stated in the enterprise bylaws.


Associazione in Partecipazione

(participation in association) (Italy)
An enterprise with ownership interests determined by contract and formed by a combination of individuals who contribute capital funds and individuals who provide only services. The partners who provide services have unlimited and joint liability for enterprise obligations, while the liability of partners who contribute capital is limited to the amount of their contribution. Profit-sharing is fixed by the partnership agreement.

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B

Berhad

(Bhd.) (public limited liability company) (Malaysia)
An enterprise with ownership interests in the form of shares that are publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Besloten Vennootschap met Beperkte Aansprakelijkhe

(B.V.B.A.) (private limited company) (Belgium, Netherlands)
An enterprise with ownership interests in the form of shares that are not publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Betéti Társaság

(Bt) (limited partnership) (Hungary)
An enterprise with ownership interests determined by contract and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of funds they have agreed to invest in the enterprise.

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C

C corporation

(inc. or corp.) (United States)
A name derived from United States tax laws to refer to a corporation. See corporation.


Chusik-Hosea

(stock companies) (Korea, Republic of)
An enterprise with ownership interests in the form of shares, owned by one or more natural or corporate natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Close Corporation

(Inc.) (Canada, South Africa, United States)
An enterprise with ownership interests in the form of shares, formed for purposes of conducting business, and owned by one or more persons (shareholders) who usually restrict the power of the managing directors to operate the enterprise. The shares are usually not traded publicly and the number of shareholders is usually less than 30. In some countries, the owners must be natural persons only, while in other countries corporate or natural persons may own shares in a close corporation.


Closed Company

(private company) (Brazil)
A sociedade anonima having shares traded privately. See Sociedade Anonima.


closed joint stock company

(Russian Federation)
An enterprise with ownership interests in the form of stock that can be transferred by private sale only, owned by one to fifty natural or corporate persons (stockholders) who receive dividends and whose liability for enterprise obligations is limited tothe price of the stock.


Commanditaire Vennootschap

(special partnership) (Belgium, Netherlands)
An enterprise with ownership interests determined by written contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners haveliability only to the amount of capital they have agreed to invest in the company.


Compañía Anómima

(C.A.) (corporation) (Dominican Republic, Ecuador, Venezuela)
See Sociedad Anónima.


Compañía de Responsabilidad Limitada

(C. Ltda.) (limited liability company) (Ecuador)
An enterprise with ownership interests divided in shares of equal value known as participations, formed for any commercial purpose, and owned by at least 3 but no more than 25 members. Liability of each member for enterprise obligations is limited to theamount that the member agrees to invest in the enterprise.


compañía en comandita

(C. en C.) (limited partnership) (Dominican Republic, Ecuador, Venezuela)
An enterprise with ownership interests in the form of \"parts\" and formed for commercial purposes by two or more general and limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners are liable only to the capital that the partner has agreed to invest in the enterprise.


compañía en comandita por acciones

(C. en C. por A.) (limited partnership with shares) (Dominican Republic, Ecuador, Venezuela)
A compaiñía en comandita with ownership interests in the form of shares instead of \"parts\". See compaiñía en comandita.


compañía por acciones

(C. por A.) (corporation) (Dominican Republic)
See Sociedad Anónima.


Company

(Co.) (Australia, England, Papua New Guinea)
An enterprise having ownership interests in the form of shares owned by natural or corporate persons whose liability is limited to the price of the shares. See public company; private company.


company limited by guarantee

(Papua New Guinea, South Africa)
An enterprise with ownership interests in the form of shares and owned by members who are liable for enterprise obligations in the amount stated in the formation documents.


Company Limited by Shares

(CLS) (China)
An enterprise with ownership interests in the form of shares and having minimum capital of RMB 10,000,000, formed for commercial purposes, and owned by natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares. Shares may be sold privately or offered to the public at large.


Compañía en Nombre Colectivo

(Compañía) (general partnership) (Dominican Republic, Ecuador, Venezuela)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Corporation

(Inc. or Corp. or Ltd. or Ltée.) (Bahamas, Canada, United States)
An enterprise with ownership interests in the form of shares, formed to do business for gain, and owned by one or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Cuideachta Phoibli Theoranta

(c.p.t.) (Ireland)
See Private Company.

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D

Drouzestvo s Ogranichena Otgovornost

(OOD) (private limited company) (Bulgaria)
An enterprise with ownership interests in the form of shares and with minimum capital of 50,000 leva, formed for business purposes, and owned by one or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares. New members may be admitted only by approval of the existing members.

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E

Empresa Individual de Responsibilidad Limitada

(E.I. de R.L.) (individual limited liability company) (Costa Rica, El Salvador)
An enterprise with ownership interests stated in the formation documents, formed for any lawful purpose, and owned by a single individual who may withdraw profits and whose liability for enterprise obligations is limited to the enterprise property.


Entreprise Unipersonnelle à Responsabilité Limitée

(E.U.R.L.) (individual limited liability company) (France)
A société à responsabilité limitée formed and owned by one person (associé unique) who receives dividends and whose liability for enterprise obligations is limited to the price of the participations. See société à responsabilité limitée.


Eshamli Komandit Sirket

(special partnership with shares) (Turkey)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more general and special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners are liableonly to the funds that the partner has agreed to invest in the enterprise.


estabelecimento individual de responsabildade limi

(EIRL) (individual limited liability company) (Portugal)
An enterprise with ownership interests stated in the formation documents, formed for any lawful purpose, having minimum capital of Esc 400,000 and owned by a single individual who may withdraw profits and whose liability for enterprise obligations is limited to the enterprise property.


eteria periorismenis efthinis

(EPE) (limited liability company) (Greece)
An enterprise with ownership interests in the form of shares that are transferred privately and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


eterorythmos eteria

(EE) (limited partnership) (Greece)
An enterprise with ownership interests and profit-sharing determined by written contract, formed to undertake business activities, and owned by general and limited partners. Each general partner has unlimited and joint liability for enterprise obligations, while each limited partner is liable only for the funds that the partner has agreed to invest in the enterprise.


Exempted Limited Partnership

(ELP) (Bahamas)
An enterprise that is formed and operated similarly to a limited partnership, but that is exempt from business licensee fees and government-imposed taxes for 50 years. General partners have unlimited and joint liability for enterprise obligations, while limited partners incur no liability except for the purchase of their interests.

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G

General Partnership

(Australia, Bahamas, Canada, Channel Islands, China, Cyprus, England, Hong Kong, India, Israel, Russian Federation, South Africa, Turkey, United States, Zimbabwe)
An enterprise with ownership interests and profit-sharing fixed by contract and formed to carry on business for gain by the partners, all of whom have unlimited and joint personal liability for enterprise obligations.


Gesellschaft mit beschränkter Haftung

(GmbH) (limited liability company) (Austria, Germany, Liechtenstein)
An enterprise with ownership interests in the form of shares that are transferred privately and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Gomei Kaisha

(partnership corporation) (Japan)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more partners.


Goshi Kaisha

(limited partnership corporation) (Japan)
An enterprise with ownership interests in the form of shares, owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.

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H

Handelsbolag

(general partnership) (Sweden)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Hapcha-Hosea

(limited partnership) (Korea, Republic of)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.


Hapmyong-Hosea

(partnership) (Korea, Republic of)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.

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I

Is Ortakligi

(business partnership) (Turkey)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.

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J

Julkinen Osakeyhtiö-oyj

(public limited liability company) (Finland)
An enterprise with ownership interests in the form of shares and minimum capital of Fmk 500,000, formed to conduct any business, and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited tothe price of the shares.

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K

Kollektif Sirket

(general partnership) (Turkey)
An enterprise with ownership interests stated by contract and formed for commercial or other lawful purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Kollektivgesellschaft

(general partnership) (Liechtenstein)
An enterprise with ownership and profit-sharing interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Komandit Sirket

(special partnership) (Turkey)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.


Komanditní Spolecnost

(k.s.) (limited partnership) (Czech Republic)
An enterprise with ownership interests and profit-sharing determined by written contract, formed to undertake business activities, and owned by general and limited partners. Each general partner has unlimited and joint liability for enterprise obligations, while each limited partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


Komanditno Druzestvo

(limited partnership) (Bulgaria)
An enterprise with ownership interests determined by written contract and formed to conclude commercial transactions by two or more individuals who decide to act in concert, but at least one of whom has unlimited liability for enterprise obligations and at least one of whom has liability limited in accordance with the partnership contract.


Kommandit Erwerbsgesellschaft

(KEG) (limited professional association) (Austria)
An enterprise with ownership interests determined by contract, formed to provide professional or business services that require special regulatory licenses, and owned by partners who have limited liability for enterprise obligations.


Kommanditbolag

(limited partnership) (Sweden)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


Kommanditgesellschaft

(limited partnership) (Austria, Germany, Liechtenstein)
An enterprise with ownership interests determined by contract, formed to carry on trade or production, and owned by two or more partners. At least one partner (Komplementaer) has unlimited liability for enterprise obligations, while at least one other partner (Kommanditist) is liable only to the amount of the funds that the partner has invested in the enterprise.


Kommanditselskap

(limited partnership) (Norway)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


korlátolt felelosségu társaság

(Kft) (limited liability company) (Hungary)
An enterprise with ownership interests in the form of \"parts\" and minimum capital of HUF 1,000,000, formed to conduct business for profit, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the parts.


közkereseti társaság

(Kkt) (general partnership) (Hungary)
An enterprise with ownership interests stated by contract and formed to conduct business for profit by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


közös vállalat

(joint venture) (Hungary)
An enterprise formed for profit from commercial activities by two or more natural or corporate persons who are liable for enterprise obligations in proportion to their respective contributions to the enterprise.

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L

Limited Duration Companies

(LDC) (Bahamas)
An enterprise with a limited duration of 30 years or less, formed to allow for automatic termination of the enterprise when the period of existence has elapsed. The formation documents determine whether ownership interests are in the form of shares or otherwise, and liability of the shareholders may be limited or unlimited.


limited liability company

(LLC) (China, Russian Federation, United States)
An enterprise with ownership interests in the form of shares, formed for commercial purposes, and owned by one or more natural or corporate persons (shareholders) but no more than the statutory maximum (usually 50 shareholders). The liability of the shareholders for enterprise obligations is limited to the price of the shares.


limited liability partnership

(LLP) (United States)
An enterprise with ownership interests determined by written contract among the partners, all of whom must be professionals licensed or otherwise specially qualified to offer services regulated by law and must be permitted to offer services through a limited liability partnership. The partners remain personally liable for their own obligations, jointly and severally liable for partnership obligations, but have no liability for the actions of other partners.


limited partnership

(Bahamas, Canada, Channel Islands, Cyprus, England, India, Israel, South Africa, United States, Zimbabwe)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has invested in the enterprise, provided that the limited partner contributes no services and takes no part in controlling the day-to-day partnership business.

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M

Maatschap

(partnership) (Netherlands)
An enterprise with ownership interests stated by contract and formed to conduct business or to offer services for profit by two or more natural or corporate persons who contribute labor, funds, and property to the enterprise and who have unlimited and joint liability for enterprise obligations. The formation contract may limit a partner\'s liability to the partner\'s percentage of contribution to the enterprise.

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N

Naamloze Vennootschap

(N.V.) (public joint stock company) (Belgium, Netherlands)
An enterprise with ownership interests in the form of shares that are publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.

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O

Offene Erwerbsgesellschaft

(OEG) (general professional association) (Austria)
An enterprise with ownership interests determined by contract, formed to provide professional or business services that require special regulatory licenses, and owned by partners who have unlimited and joint liability for enterprise obligations.


Offene Handelsgesellschaft

(Co. or Cie.) (general partnership) (Austria, Germany)
An enterprise with ownership interests determined by contract, formed to carry on a trade or production, and owned by partners who are jointly and severally liable for enterprise obligations.


omorythmos eteria

(OE) (general partnership) (Greece)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons (partners) who have unlimited and joint liability for enterprise actions.


Open Company

(public company) (Brazil)
A sociedade anonima having shares traded publicly through a stock exchange or otherwise in an over-the-counter market. See Sociedade Anonima.


open joint stock company

(Russian Federation)
An enterprise with ownership interests in the form of stock sold to the public, owned by one or more natural or corporate persons (stockholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the stock.


Ordinary Partnership

(England, Hong Kong, Zimbabwe)
See General Partnership.


Osakeyhtiö

(Oy) (private limited liability company) (Finland)
An enterprise with ownership interests in the form of shares and minimum capital of Fmk 50,000, owned by one or more natural or corporate persons whose liability for enterprise obligations is limited to the price of the shares.


osuuskunta

(osuus) (cooperative association) (Finland)
An enterprise with ownership and profit-sharing interests determined by contract, formed by five or more members who contribute their property and labor for purposes of carrying on business to their mutual benefit. The liability of the members for enterprise obligations is determined by the formation contract.

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P

Partnership

(England, United States)
An enterprise with ownership interests determined by contract between the owners (partners) who join together for purposes of acting in concert to attain common goals. See general partnership, limited partnership, and limited liability partnership.


partnership in commendam

(limited partnership) (Russian Federation)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


Private Company

(Ltd. or Pvt. Ltd.) (Australia, Bahamas, Channel Islands, Cyprus, England, Hong Kong, India, Israel, Nigeria, Pakistan, Zimbabwe)
An enterprise with ownership interests in the form of shares that are not sold to the public at large, owned by natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Public Company

(P.L.C.) (Australia, Bahamas, Channel Islands, Cyprus, England, Hong Kong, India, Israel, Nigeria, Pakistan, Zimbabwe)
An enterprise having ownership interests in the form of shares that are sold to the public at large and owned by natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Publikt Aktiebolag-abp

(public limited liability company) (Finland)
See Julkinen Osakeyhtiö-oyj.

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R

Részvénytársaság

(Rt) (corporation limited by shares) (Hungary)
An enterprise with ownership interests in the form of shares and minimum capital of HUF 10,000,000, owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.

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S

S Corporation

(Inc. or Co.) (United States)
An enterprise with special tax features, having ownership interests in the form of shares, owned by one to thirty-five natural or corporate persons (shareholders) who receive a share of annual net profits as determined by their respective share percentages, and whose liability for enterprise obligations is limited to the funds they agree to invest in the enterprise.


Sendirian Berhard

(Sdn. Bhd.) (private limited liability company) (Malaysia)
An enterprise with ownership interests in the form of shares that are privately traded only, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


sharika mossahmah

(joint stock company) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests in the form of stock or shares, formed for commercial purposes, and owned by natural or corporate persons (stockholders or shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the stock or shares.


sharika tadhamun

(general partnership) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons (partners) who have unlimited and joint liability for enterprise actions.


sharika tawsiyah baseetah

(limited partnership) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


sharika tawsiyah biel-ash-nam

(partnership limited by shares) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more general and limited partners. General partners have unlimited and joint liability for enterprise actions, while limited partners are liable only to the price of the shares.


sharika that massouliyyah mahdoodah

(WLL) (limited liability company) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests divided in shares that cannot be sold publicly, formed for any commercial purpose, having limited duration of no more than 25 years, and owned by at least two natural or corporate persons but no more than the numberof members permitted by law (usually 50 or fewer). Liability of members for enterprise obligations is limited to the amount stated in the formation documents.


Sociedad Anónima

(S.A.) (stock company) (Argentina, Bahamas, Bolivia, Chile, Columbia, Costa Rica, Denmark, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay, Peru, Spain, Uruguay)
An enterprise with ownership interests in the form of stock or shares, formed to sell goods or services, and owned by natural or corporate persons (stockholders or shareholders) who receive dividends based on enterprise net profits but whose liability for enterprise obligations is limited to the price of the stock or shares.


Sociedad Anónima de Capital Abierto

(S.A. de C.A.) (public corporation) (Costa Rica)
A sociedad anónima registered on the Costa Rican stock exchange, having at least 50 stockholders none of whom own more than 10 percent of the shares, and with at least 10 percent of its shares transferred annually through the stock exchange. See SociedadAnónima.


Sociedad Colectiva

(S.C. or Cía) (general partnership) (Argentina, Bolivia, Chile, Columbia, El Salvador, Guatemala, Honduras, Peru, Uruguay)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Sociedad Commanditaria

(limited partnership) (Spain)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


Sociedad de Capital e Industria

(S.C.I.) (capital and industry partnership) (Argentina)
An enterprise with ownership interests determined by contract and formed by a combination of individuals who contribute funds and individuals who provide only services. The partners who contribute funds have unlimited liability, while the other partners are not liable personally for enterprise obligations. Profit-sharing is fixed by the partnership agreement.


Sociedad de Responsabilidad Limitada

(S.R.L. or S. de R.L. or Ltda.) (limited liability company) (Argentina, Bolivia, Brazil, Chile, Columbia, El Salvador, Honduras, Mexico, Spain)
An enterprise with ownership interests divided in shares of equal value known as quotas, formed for any commercial purpose, and owned by no more than the number of members permitted by law (usually 50 or fewer). Liability of members for enterprise obligations is limited to the amount stated in the enterprise contract.


Sociedad en Comandita

(S. en C.) (limited partnership) (Argentina, Bolivia, Chile, Columbia, El Salvador, Guatemala, Honduras, Mexico, Peru, Uruguay)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more active and silent partners. Active partners have unlimited and joint liability for enterprise obligations, while silent partners are liable only to the funds that the partner has invested in the enterprise.


Sociedad en Comandita por Acciones

(S.C.A.) (joint stock company) (Argentina, Columbia, Guatemala, Honduras, Mexico)
An enterprise having attributes of both a stock company and partnership, with ownership interests in the form of stock, and owned by active and silent partners. Active partners are liable for enterprise obligations and obligations to the same degree as in a general partnership. The liability of each silent partner is limited to the funds that the partner has agreed to invest in the enterprise.


Sociedad en Nombre Colectivo

(general partnership) (Mexico)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Sociedad Regular Colectiva

(general partnership) (Spain)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


sociedade anónima

(S.A.) (stock company) (Brazil, Portugal)
An enterprise with ownership interests in the form of shares, formed for any object or gain not contrary to law or public order, and owned by two or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterpriseobligations is limited to the price of the shares.


sociedade cooperativa

(SCRL) (cooperative) (Portugal)
An enterprise with ownership interests in the form of shares and minimum capitalization of Esc 50,000, formed for commercial purposes, and owned by ten or more natural or corporate persons (shareholders) who share profits in relation to their labor contributions to the business and whose liability for enterprise obligations may be limited or unlimited as stated in the formation documents.


sociedade em comandita por ac
Selected response from:

Manuel Cedeño Berrueta
Local time: 15:31
Grading comment
un millón de gracias!!!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +6Corporation
Esther Hermida
5 +2S.A.
Nikki Graham
5 +1stock company or joint-stock company
Rod Nelson
4 +1and the winners are...
Roser Bosch Casademont
5S.A.
Giles Bickford
5Si vas a nombrar una compañía en particular, NO DEBES traducirlo...Manuel Cedeño Berrueta
5La forma más correcta es Co. Ltd.Eamonn OMahony
5Ltd. (restricted as to amount of liability) - BUSINESS
Rafa Lombardino
5I would put 'corporation' in brackets after 'sociedad anonima'canaria
4 +1S.A
Madeleine Pérusse
4Limited
Juan Jacob


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Limited


Explanation:
No soy especialista en inglés, pero sé que es Limited, o Ltd.

Ojalá sirva.

Juan Jacob
Local time: 15:01
Native speaker of: Native in SpanishSpanish, Native in FrenchFrench
PRO pts in pair: 408

Peer comments on this answer (and responses from the answerer)
agree  Madeleine Pérusse: Admito q
28 mins

disagree  Eamonn OMahony: La forma más correcta es Co. Ltd. aunque se pueda mostrar con Ltd.
2 hrs
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12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
S.A


Explanation:
I don't know the context... But if it's to name the company, including the S.A. at the end, I would leave it as is.



--------------------------------------------------
Note added at 2003-05-01 04:52:56 (GMT)
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Un agregado... a guisa de complemento a mi agree a la respuesta de Juan Jacob (que no se por que se corto). Sí Limited es la traduccion de Sociedad Anonima. Un ejemplo:

FINANCIERA SISTEMAS CENTRALIZADOS DE INFORMACIÓN PARA TRANSACCIONES SOBRECOLATERALIZACIÓN
SOCIEDAD ANÓNIMA (PUBLIC LIMITED COMPANY) SOCIEDAD CALIFICADORA DE ...
www.bolsabogota.com.co/Glosario.php?Letra=S

pero lo que yo queria decir es que si pones el nombre de la empresa, tipo \"Traductores felices, S.A.\" No lo traduciría por \"Traductores Felices, Ltd\" Como tampoco \"Traduciria \"HappyTranslators. Ltd\" por \"Happy translatros, S.A.\"

Suerte!

--------------------------------------------------
Note added at 2003-05-01 04:54:48 (GMT)
--------------------------------------------------

Un agregado... a guisa de complemento a mi agree a la respuesta de Juan Jacob (que no se por que se corto). Sí Limited es la traduccion de Sociedad Anonima. Un ejemplo:

FINANCIERA SISTEMAS CENTRALIZADOS DE INFORMACIÓN PARA TRANSACCIONES SOBRECOLATERALIZACIÓN
SOCIEDAD ANÓNIMA (PUBLIC LIMITED COMPANY) SOCIEDAD CALIFICADORA DE ...
www.bolsabogota.com.co/Glosario.php?Letra=S

pero lo que yo queria decir es que si pones el nombre de la empresa, tipo \"Traductores felices, S.A.\" No lo traduciría por \"Traductores Felices, Ltd\" Como tampoco \"Traduciria \"HappyTranslators. Ltd\" por \"Happy translatros, S.A.\"

Suerte!

Madeleine Pérusse
Local time: 15:01
Native speaker of: Native in FrenchFrench
PRO pts in pair: 215

Peer comments on this answer (and responses from the answerer)
disagree  Rafa Lombardino: SA is "SALVATION ARMY" or "SOUTH AFRICA" when in English
2 mins
  -> When it's at the end of a company name... ???? It's like telling me not to write CA for Central America, since it French it may mean "Conseil d'administration"?

agree  LaCat
1 hr
  -> Thanks! Gracias! Finally someone who understands what I meant!!!

agree  Sam D: Perfectly sensible (but incomplete) answer
7 hrs
  -> Thanks Sam! I did not understand your comment at first... but after seeing Manuel's, I got the message loud and clear!
Login to enter a peer comment (or grade)

12 mins   confidence: Answerer confidence 5/5
Ltd. (restricted as to amount of liability) - BUSINESS


Explanation:
Limited liability
Abbreviation found at the end of a company name. The company may either be private or public. Equivalent to inc., co.ltd., plc, pty ltd...

Rafa Lombardino
United States
Local time: 13:01
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in pair: 227
Login to enter a peer comment (or grade)

53 mins   confidence: Answerer confidence 5/5 peer agreement (net): +6
Corporation


Explanation:
Sorry. You have just about every possible answer to this one. I assure you is a corporation. El Diccionario Jurídico Buttersworth confirmed my answers.

Public limited Co.: Es sociedad por acciones con responsabilidad limitada o scciedad abierta.

Joint Stock Corp.: Sociedad por acciones.

Stock Co. Es también sociedad por acciones, que es lo mismo que Corporation.

Confuse yet? Stick to Corporation you'll be safe.

Good luck! : )



Esther Hermida
United States
Local time: 13:01
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in pair: 157

Peer comments on this answer (and responses from the answerer)
agree  Mariel Alvarado: totally!
9 mins
  -> Thank you!

agree  xxxjmf
15 mins
  -> Mil gracias

agree  LaCat
30 mins
  -> Muchas gracias

agree  Parrot: S.L. is limited co.
4 hrs

agree  Sam D
8 hrs
  -> Muchas gracias

agree  carosisi
8 hrs
  -> Gracias
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
stock company or joint-stock company


Explanation:
HOWEVER, IF IT IS PRECEDED BY THE NAME OF A COMPANY, OR IF IT APPEARS AS S.A., DO NOT TRANSLATE. REPEAT, DO NOT TRANSLATE.

Rod Nelson
Canada
Local time: 13:01
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  Giles Bickford
5 hrs
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2 hrs   confidence: Answerer confidence 5/5
La forma más correcta es Co. Ltd.


Explanation:
Se puede mostrar como Ltd. para abreviar, es lo que se hace normalmente. "Public limited company" es una empresa que tiene acciones en borsa, por lo tanto no sería esta.

Eamonn OMahony
Ireland
Local time: 21:01
Native speaker of: Native in EnglishEnglish
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4 hrs   confidence: Answerer confidence 5/5
I would put 'corporation' in brackets after 'sociedad anonima'


Explanation:
if I were translating the concept, i.e. as in XXX, S.A. is a sociedad anonima (corporation)but if it is just part of the company name, just leave it as S.A. You wouldn't say XXX Ltd.

canaria
United Kingdom
Local time: 21:01
Native speaker of: English
PRO pts in pair: 443
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5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
S.A.


Explanation:
I'm going to be repeating information here, but to put it all in one place with some additions, here goes:

If the S.A. is tagged onto the end of a company name, do not translate it. I don't think it's necessary to give any explanation in brackets either.

All these companies are similar in other countries, but obviously governed by different rules, so there aren't any exact equivalents. However,
S.A. is PLC in the UK (if you want GB English) = Public Limited Company. In the US this is Corp. = Corporation

Ltd. = Private limited company (not the same as S.A.) in the UK

Public Limited Company
From Wikipedia, the free encyclopedia.

The initials plc after a British company name indicate that it is a public limited company whose shares may be, and usually are, traded on either the London Stock Exchange or the Alternative Investments Market (AIM).

The designation plc was introduced by the Companies Act 1980.

Please see ref for info on a corporation.


    Reference: http://www.wikipedia.org/wiki/Corporation
Nikki Graham
United Kingdom
Local time: 21:01
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 5564

Peer comments on this answer (and responses from the answerer)
agree  Jane Lamb-Ruiz: oh boy, sigh....:)
2 hrs

agree  Sam D
4 hrs
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
and the winners are...


Explanation:
This question already appeared in several Kudoz! If you search in the group glossaries you'll find the winners are:

- Corporation / Stock corporation
- Exchange listed company
- Sociedad Anónima = Ltd Co (public or private)/Corp.(oration)

Visto el acalorado debate, yo no me pronuncio ;-)



    Reference: http://www.proz.com/?sp=mt&just_sp=&inline=&eid_s=
Roser Bosch Casademont
Local time: 22:01
Native speaker of: Native in SpanishSpanish, Native in CatalanCatalan
PRO pts in pair: 23

Peer comments on this answer (and responses from the answerer)
agree  Sam D: Of course this whole thing could have been avoided if ...
3 hrs
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6 hrs   confidence: Answerer confidence 5/5
S.A.


Explanation:
You seem to have every answer you could want, many of them totally absurd and some (including sources) just plain wrong!! S.A. stands for Sociedad Anónima and nothing to do with Sociedad de Acciones or anything of the kind. And disregard confusion about South Africa, etc. If you do not want to leave it as is (and this is now common usage in the EU) why not put A.C., which is also accepted and understood. The reality is that it is a company that is not in the name of any one person(i.e. anonymous). It sould be limited, but would then be S.A.L.

Giles Bickford
United Kingdom
Local time: 21:01
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 222
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11 hrs   confidence: Answerer confidence 5/5
Si vas a nombrar una compañía en particular, NO DEBES traducirlo...


Explanation:
public limited company (p.l.c.)

Esto es sólo si vas mencionar o describir de qué clase de compañía se trata.

Si vas a nombrar una compañía en particular, NO DEBES traducirlo.

Esta cuestión se ha discutido antes aquí; puedes consultar el glosario.

Te copio lo que yo he guardado.

PS: para mayor información puedes buscar en Google “types of business” y/o las espcíficas que tú tienes.

Saludos,
Manuel

++++

p.l.c.: public limited company: sociedad anónima pública: Las "Public Limited Companies" son *sociedades anónimas* (S.A.) cuyas acciones cotizan en bolsa. / "1. The public is able to buy and sell their shares on the Stock Exchange. 2. Such companies have the letters **plc** after their name / 3. The minimun share capital for a public limited company is £ 50,000, which makes it an unsuitable choice for small businesses" || Las "Private Limited Companies" son *sociedades de responsabilidad limitada* (S.L.): "1. A company con be formed with a minimun of two people becoming its shareholders / 2. Specific administrative procedures must be followed (e.g. appointing a director and company secretary) / 3. If a company goes out on business, the responsability of each shareholder is limited to the amount of money that they have contributed /4. A private limited company has the letters **Ltd** (limited) after its name". / Ojo, que las abreviaturas Ltd y plc no se traducen por sus correspondientes (SA y SL) puesto que forman parte del nombre o razón social de la compañía.

private limited company (Ltd): sociedad de responsabilidad limitada (S.R. L.): "1. A company can be formed with a minimun of two people becoming its shareholders/ 2. Specific administrative procedures must be followed (e.g. appointing a director and company secretary) /3. If a company goes out on business, the responsibility of each shareholder is limited to the amount of money that they have contributed /4. A private limited company has the letters **Ltd** (limited) after its name". /Ojo, que las abreviaturas Ltd y plc no se traducen por sus correspondientes (SA y SL) puesto que forman parte del nombre o razón social de la compañía.


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Note added at 2003-05-01 15:17:32 (GMT)
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INFORMACIÓN ADICIONAL:



The following is a list of the most common business entities worldwide. It is not intended to be exhaustive of all enterprises in the world. Nonprofit enterprises and informal associations have generally not been included, unless they are in common use among traders. Emphasis has been given to private enterprises, as opposed to government or civil enterprises.

The detailed legal requirements for enterprises are numerous, complex, and different from country to country. Moreover, they usually have little meaning within a general definition or comparison of enterprises. The following definitions include some of these details for purposes of giving a general idea of the relative size and complexity of the enterprises, but it is beyond the scope of this work to list and explain every single characteristic, legal nuance, and exception to the exception. For more detailed information, advice should be sought from legal counsel in the relevant country. Another source is the \"Martindale-Hubbell International Law Guide.\" See Resources Appendix for source information.

In many countries, the words \"company\", \"association\", and \"venture\" have special meanings, and therefore the word \"enterprise\" has been used as a generic term for the concept of a group of persons who join together for purposes of conducting business for profit. Similarly, the word \"incorporate\" in many countries refers to the procedure for registration of a business, even a partnership; therefore usage of this word has been avoided.

Note : Several definitions are useful at this time:

corporate person
An enterprise whether incorporated or not.

entity
An individual or an enterprise, having an organizational presence separate from the owner, recognized by law as having rights and obligations.

natural person
An individual.

joint liability
Liability for the obligations of an enterprise imposed on two or more owners of an enterprise.

person
An individual or legal entity recognized under law as having legal rights and obligations.

share or stock
An ownership interest in an enterprise. Stock usually refers to an ownership interest evidenced by a formal document issued by the enterprise. Share has a broader meaning in that it can describe a formal interest (such as stock) as well as a less formal interest such as in a partnership. Shares can have different characteristics depending upon the type of enterprise and country of the enterprise. For example: shares can be of equal or unequal value, be voting or non-voting, or can convey limited or unlimited liability for its owner(s).

several liability
Liability for the full obligations of an enterprise imposed on a single owner when other owners who also share responsibility cannot or do not pay.
A
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D
E
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M
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A

additional liability company

(Russian Federation)
An enterprise with ownership interests divided into \"parts\" or \"shares,\" formed to conduct business activities, and owned by one or more natural or corporate persons (members) who are jointly and severally liable for enterprise obligations in the percentage of their respective contributions to the enterprise.


agrupamento complementar de empresas

(ACE) (association of business entities) (Portugal)
An association of natural or corporate persons in Portugal formed to facilitate and develop the economic activities of the association members for their mutual benefit. Members have unlimited liability for association obligations.


agrupamento Europeu de interêsse econômico

(AEIE) (European economic interest group) (Portugal)
An association of natural or corporate persons from different European Community countries, formed to facilitate and develop the economic activities of the association members for their mutual benefit. Members have unlimited liability for association obligations.


Akciova Spolecnost

(a.s.) (joint stock company) (Czech Republic)
An enterprise with ownership interests in the form of shares and minimal capitalization of Kc 1,000,000, formed to undertake business activities, and owned by a single entity or by two or more individuals or entities (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktiebolag

(AB) (company limited by shares) (Finland, Sweden)
An enterprise with ownership interests in the form of shares and minimum capital of SEK 100,000 (private company) or SEK 500,000 (public company), owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Aktiengesellschaft

(AG) (corporation limited by shares) (Germany, Liechtenstein)
An enterprise with ownership interests in the form of shares, owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Aktiengesellschaften

(AG) (joint stock corporation) (Austria)
An enterprise with ownership interests in the form of shares and having minimal capital of ATS 1,000,000, formed for commercial purposes, and owned by natural or corporate persons (stockholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktieselskab

(A/S) (joint stock company) (Denmark)
An enterprise with ownership interests in the form of shares and minimum capital of DKK 500,000, formed to conduct business activities, and owned by three or more natural or corporate natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Aktzionerno Drouzestvo

(AD) (public limited company) (Bulgaria)
An enterprise with ownership interests in the form of stock, formed to conduct any business, and owned by two or more natural or corporate persons (stockholders) who receive dividends, but whose liability for enterprise obligations is limited to the price of the stock.


anonim sirket

(A.S.) (public company) (Turkey)
An enterprise with ownership interests in the form of shares that are traded publicly, formed for any lawful purpose, and owned by five or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


anonymos eteria

(AE) (joint stock company) (Greece)
An enterprise with ownership interests in the form of shares which may be traded publicly or privately, formed for any lawful purpose, and owned by one or more natural or corporate persons (shareholders) who receive dividends but who are liable only for the price of the shares.


Anpartsselskaber

(private company) (Denmark)
An enterprise with ownership interests in the form of shares and minimum capital of DKK 125,000, owned by one or more natural or corporate persons whose liability for enterprise obligations is limited to the price of the shares.


Anstalt

(establishment) (Liechtenstein)
An enterprise in which ownership interests are placed in an undivided fund, usually formed as a holding or investment company, and owned by one or more natural or corporate members who share profits in accordance with contractual provisions in the founding documents.


Ansvarlig Selskap

(unlimited partnership) (Norway)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Artel

(production cooperative) (Russian Federation)
An enterprise with ownership interests combined into a single fund, formed by individuals to produce goods or engage in business activities jointly for their mutual benefit. The owners contribute labor and property to the enterprise, profits are divided in accordance with the labor contributed, and liability for enterprise obligations is stated in the enterprise bylaws.


Associazione in Partecipazione

(participation in association) (Italy)
An enterprise with ownership interests determined by contract and formed by a combination of individuals who contribute capital funds and individuals who provide only services. The partners who provide services have unlimited and joint liability for enterprise obligations, while the liability of partners who contribute capital is limited to the amount of their contribution. Profit-sharing is fixed by the partnership agreement.

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B

Berhad

(Bhd.) (public limited liability company) (Malaysia)
An enterprise with ownership interests in the form of shares that are publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Besloten Vennootschap met Beperkte Aansprakelijkhe

(B.V.B.A.) (private limited company) (Belgium, Netherlands)
An enterprise with ownership interests in the form of shares that are not publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Betéti Társaság

(Bt) (limited partnership) (Hungary)
An enterprise with ownership interests determined by contract and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of funds they have agreed to invest in the enterprise.

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C

C corporation

(inc. or corp.) (United States)
A name derived from United States tax laws to refer to a corporation. See corporation.


Chusik-Hosea

(stock companies) (Korea, Republic of)
An enterprise with ownership interests in the form of shares, owned by one or more natural or corporate natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


Close Corporation

(Inc.) (Canada, South Africa, United States)
An enterprise with ownership interests in the form of shares, formed for purposes of conducting business, and owned by one or more persons (shareholders) who usually restrict the power of the managing directors to operate the enterprise. The shares are usually not traded publicly and the number of shareholders is usually less than 30. In some countries, the owners must be natural persons only, while in other countries corporate or natural persons may own shares in a close corporation.


Closed Company

(private company) (Brazil)
A sociedade anonima having shares traded privately. See Sociedade Anonima.


closed joint stock company

(Russian Federation)
An enterprise with ownership interests in the form of stock that can be transferred by private sale only, owned by one to fifty natural or corporate persons (stockholders) who receive dividends and whose liability for enterprise obligations is limited tothe price of the stock.


Commanditaire Vennootschap

(special partnership) (Belgium, Netherlands)
An enterprise with ownership interests determined by written contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners haveliability only to the amount of capital they have agreed to invest in the company.


Compañía Anómima

(C.A.) (corporation) (Dominican Republic, Ecuador, Venezuela)
See Sociedad Anónima.


Compañía de Responsabilidad Limitada

(C. Ltda.) (limited liability company) (Ecuador)
An enterprise with ownership interests divided in shares of equal value known as participations, formed for any commercial purpose, and owned by at least 3 but no more than 25 members. Liability of each member for enterprise obligations is limited to theamount that the member agrees to invest in the enterprise.


compañía en comandita

(C. en C.) (limited partnership) (Dominican Republic, Ecuador, Venezuela)
An enterprise with ownership interests in the form of \"parts\" and formed for commercial purposes by two or more general and limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners are liable only to the capital that the partner has agreed to invest in the enterprise.


compañía en comandita por acciones

(C. en C. por A.) (limited partnership with shares) (Dominican Republic, Ecuador, Venezuela)
A compaiñía en comandita with ownership interests in the form of shares instead of \"parts\". See compaiñía en comandita.


compañía por acciones

(C. por A.) (corporation) (Dominican Republic)
See Sociedad Anónima.


Company

(Co.) (Australia, England, Papua New Guinea)
An enterprise having ownership interests in the form of shares owned by natural or corporate persons whose liability is limited to the price of the shares. See public company; private company.


company limited by guarantee

(Papua New Guinea, South Africa)
An enterprise with ownership interests in the form of shares and owned by members who are liable for enterprise obligations in the amount stated in the formation documents.


Company Limited by Shares

(CLS) (China)
An enterprise with ownership interests in the form of shares and having minimum capital of RMB 10,000,000, formed for commercial purposes, and owned by natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares. Shares may be sold privately or offered to the public at large.


Compañía en Nombre Colectivo

(Compañía) (general partnership) (Dominican Republic, Ecuador, Venezuela)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Corporation

(Inc. or Corp. or Ltd. or Ltée.) (Bahamas, Canada, United States)
An enterprise with ownership interests in the form of shares, formed to do business for gain, and owned by one or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Cuideachta Phoibli Theoranta

(c.p.t.) (Ireland)
See Private Company.

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D

Drouzestvo s Ogranichena Otgovornost

(OOD) (private limited company) (Bulgaria)
An enterprise with ownership interests in the form of shares and with minimum capital of 50,000 leva, formed for business purposes, and owned by one or more natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares. New members may be admitted only by approval of the existing members.

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E

Empresa Individual de Responsibilidad Limitada

(E.I. de R.L.) (individual limited liability company) (Costa Rica, El Salvador)
An enterprise with ownership interests stated in the formation documents, formed for any lawful purpose, and owned by a single individual who may withdraw profits and whose liability for enterprise obligations is limited to the enterprise property.


Entreprise Unipersonnelle à Responsabilité Limitée

(E.U.R.L.) (individual limited liability company) (France)
A société à responsabilité limitée formed and owned by one person (associé unique) who receives dividends and whose liability for enterprise obligations is limited to the price of the participations. See société à responsabilité limitée.


Eshamli Komandit Sirket

(special partnership with shares) (Turkey)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more general and special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners are liableonly to the funds that the partner has agreed to invest in the enterprise.


estabelecimento individual de responsabildade limi

(EIRL) (individual limited liability company) (Portugal)
An enterprise with ownership interests stated in the formation documents, formed for any lawful purpose, having minimum capital of Esc 400,000 and owned by a single individual who may withdraw profits and whose liability for enterprise obligations is limited to the enterprise property.


eteria periorismenis efthinis

(EPE) (limited liability company) (Greece)
An enterprise with ownership interests in the form of shares that are transferred privately and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


eterorythmos eteria

(EE) (limited partnership) (Greece)
An enterprise with ownership interests and profit-sharing determined by written contract, formed to undertake business activities, and owned by general and limited partners. Each general partner has unlimited and joint liability for enterprise obligations, while each limited partner is liable only for the funds that the partner has agreed to invest in the enterprise.


Exempted Limited Partnership

(ELP) (Bahamas)
An enterprise that is formed and operated similarly to a limited partnership, but that is exempt from business licensee fees and government-imposed taxes for 50 years. General partners have unlimited and joint liability for enterprise obligations, while limited partners incur no liability except for the purchase of their interests.

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G

General Partnership

(Australia, Bahamas, Canada, Channel Islands, China, Cyprus, England, Hong Kong, India, Israel, Russian Federation, South Africa, Turkey, United States, Zimbabwe)
An enterprise with ownership interests and profit-sharing fixed by contract and formed to carry on business for gain by the partners, all of whom have unlimited and joint personal liability for enterprise obligations.


Gesellschaft mit beschränkter Haftung

(GmbH) (limited liability company) (Austria, Germany, Liechtenstein)
An enterprise with ownership interests in the form of shares that are transferred privately and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited to the price of the shares.


Gomei Kaisha

(partnership corporation) (Japan)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more partners.


Goshi Kaisha

(limited partnership corporation) (Japan)
An enterprise with ownership interests in the form of shares, owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.

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H

Handelsbolag

(general partnership) (Sweden)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Hapcha-Hosea

(limited partnership) (Korea, Republic of)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.


Hapmyong-Hosea

(partnership) (Korea, Republic of)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.

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I

Is Ortakligi

(business partnership) (Turkey)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.

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J

Julkinen Osakeyhtiö-oyj

(public limited liability company) (Finland)
An enterprise with ownership interests in the form of shares and minimum capital of Fmk 500,000, formed to conduct any business, and owned by one or more natural or corporate persons (shareholders) whose liability for enterprise obligations is limited tothe price of the shares.

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K

Kollektif Sirket

(general partnership) (Turkey)
An enterprise with ownership interests stated by contract and formed for commercial or other lawful purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Kollektivgesellschaft

(general partnership) (Liechtenstein)
An enterprise with ownership and profit-sharing interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Komandit Sirket

(special partnership) (Turkey)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more special partners. General partners have unlimited and joint liability for enterprise obligations, while special partners have liability only to the amount of funds they have agreed to invest in the enterprise.


Komanditní Spolecnost

(k.s.) (limited partnership) (Czech Republic)
An enterprise with ownership interests and profit-sharing determined by written contract, formed to undertake business activities, and owned by general and limited partners. Each general partner has unlimited and joint liability for enterprise obligations, while each limited partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


Komanditno Druzestvo

(limited partnership) (Bulgaria)
An enterprise with ownership interests determined by written contract and formed to conclude commercial transactions by two or more individuals who decide to act in concert, but at least one of whom has unlimited liability for enterprise obligations and at least one of whom has liability limited in accordance with the partnership contract.


Kommandit Erwerbsgesellschaft

(KEG) (limited professional association) (Austria)
An enterprise with ownership interests determined by contract, formed to provide professional or business services that require special regulatory licenses, and owned by partners who have limited liability for enterprise obligations.


Kommanditbolag

(limited partnership) (Sweden)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


Kommanditgesellschaft

(limited partnership) (Austria, Germany, Liechtenstein)
An enterprise with ownership interests determined by contract, formed to carry on trade or production, and owned by two or more partners. At least one partner (Komplementaer) has unlimited liability for enterprise obligations, while at least one other partner (Kommanditist) is liable only to the amount of the funds that the partner has invested in the enterprise.


Kommanditselskap

(limited partnership) (Norway)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


korlátolt felelosségu társaság

(Kft) (limited liability company) (Hungary)
An enterprise with ownership interests in the form of \"parts\" and minimum capital of HUF 1,000,000, formed to conduct business for profit, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the parts.


közkereseti társaság

(Kkt) (general partnership) (Hungary)
An enterprise with ownership interests stated by contract and formed to conduct business for profit by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


közös vállalat

(joint venture) (Hungary)
An enterprise formed for profit from commercial activities by two or more natural or corporate persons who are liable for enterprise obligations in proportion to their respective contributions to the enterprise.

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L

Limited Duration Companies

(LDC) (Bahamas)
An enterprise with a limited duration of 30 years or less, formed to allow for automatic termination of the enterprise when the period of existence has elapsed. The formation documents determine whether ownership interests are in the form of shares or otherwise, and liability of the shareholders may be limited or unlimited.


limited liability company

(LLC) (China, Russian Federation, United States)
An enterprise with ownership interests in the form of shares, formed for commercial purposes, and owned by one or more natural or corporate persons (shareholders) but no more than the statutory maximum (usually 50 shareholders). The liability of the shareholders for enterprise obligations is limited to the price of the shares.


limited liability partnership

(LLP) (United States)
An enterprise with ownership interests determined by written contract among the partners, all of whom must be professionals licensed or otherwise specially qualified to offer services regulated by law and must be permitted to offer services through a limited liability partnership. The partners remain personally liable for their own obligations, jointly and severally liable for partnership obligations, but have no liability for the actions of other partners.


limited partnership

(Bahamas, Canada, Channel Islands, Cyprus, England, India, Israel, South Africa, United States, Zimbabwe)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has invested in the enterprise, provided that the limited partner contributes no services and takes no part in controlling the day-to-day partnership business.

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M

Maatschap

(partnership) (Netherlands)
An enterprise with ownership interests stated by contract and formed to conduct business or to offer services for profit by two or more natural or corporate persons who contribute labor, funds, and property to the enterprise and who have unlimited and joint liability for enterprise obligations. The formation contract may limit a partner\'s liability to the partner\'s percentage of contribution to the enterprise.

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N

Naamloze Vennootschap

(N.V.) (public joint stock company) (Belgium, Netherlands)
An enterprise with ownership interests in the form of shares that are publicly traded, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.

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O

Offene Erwerbsgesellschaft

(OEG) (general professional association) (Austria)
An enterprise with ownership interests determined by contract, formed to provide professional or business services that require special regulatory licenses, and owned by partners who have unlimited and joint liability for enterprise obligations.


Offene Handelsgesellschaft

(Co. or Cie.) (general partnership) (Austria, Germany)
An enterprise with ownership interests determined by contract, formed to carry on a trade or production, and owned by partners who are jointly and severally liable for enterprise obligations.


omorythmos eteria

(OE) (general partnership) (Greece)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons (partners) who have unlimited and joint liability for enterprise actions.


Open Company

(public company) (Brazil)
A sociedade anonima having shares traded publicly through a stock exchange or otherwise in an over-the-counter market. See Sociedade Anonima.


open joint stock company

(Russian Federation)
An enterprise with ownership interests in the form of stock sold to the public, owned by one or more natural or corporate persons (stockholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the stock.


Ordinary Partnership

(England, Hong Kong, Zimbabwe)
See General Partnership.


Osakeyhtiö

(Oy) (private limited liability company) (Finland)
An enterprise with ownership interests in the form of shares and minimum capital of Fmk 50,000, owned by one or more natural or corporate persons whose liability for enterprise obligations is limited to the price of the shares.


osuuskunta

(osuus) (cooperative association) (Finland)
An enterprise with ownership and profit-sharing interests determined by contract, formed by five or more members who contribute their property and labor for purposes of carrying on business to their mutual benefit. The liability of the members for enterprise obligations is determined by the formation contract.

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P

Partnership

(England, United States)
An enterprise with ownership interests determined by contract between the owners (partners) who join together for purposes of acting in concert to attain common goals. See general partnership, limited partnership, and limited liability partnership.


partnership in commendam

(limited partnership) (Russian Federation)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


Private Company

(Ltd. or Pvt. Ltd.) (Australia, Bahamas, Channel Islands, Cyprus, England, Hong Kong, India, Israel, Nigeria, Pakistan, Zimbabwe)
An enterprise with ownership interests in the form of shares that are not sold to the public at large, owned by natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Public Company

(P.L.C.) (Australia, Bahamas, Channel Islands, Cyprus, England, Hong Kong, India, Israel, Nigeria, Pakistan, Zimbabwe)
An enterprise having ownership interests in the form of shares that are sold to the public at large and owned by natural or corporate persons (shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the shares.


Publikt Aktiebolag-abp

(public limited liability company) (Finland)
See Julkinen Osakeyhtiö-oyj.

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R

Részvénytársaság

(Rt) (corporation limited by shares) (Hungary)
An enterprise with ownership interests in the form of shares and minimum capital of HUF 10,000,000, owned by one or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.

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S

S Corporation

(Inc. or Co.) (United States)
An enterprise with special tax features, having ownership interests in the form of shares, owned by one to thirty-five natural or corporate persons (shareholders) who receive a share of annual net profits as determined by their respective share percentages, and whose liability for enterprise obligations is limited to the funds they agree to invest in the enterprise.


Sendirian Berhard

(Sdn. Bhd.) (private limited liability company) (Malaysia)
An enterprise with ownership interests in the form of shares that are privately traded only, owned by one or more natural or corporate persons who receive dividends and whose liability for enterprise obligations is limited to the price of the shares.


sharika mossahmah

(joint stock company) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests in the form of stock or shares, formed for commercial purposes, and owned by natural or corporate persons (stockholders or shareholders) who receive dividends but whose liability for enterprise obligations is limited to the price of the stock or shares.


sharika tadhamun

(general partnership) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons (partners) who have unlimited and joint liability for enterprise actions.


sharika tawsiyah baseetah

(limited partnership) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests and profit-sharing fixed by contract among the partners and formed to carry on business for gain by two or more partners. At least one partner has unlimited liability for enterprise obligations, while at least one other partner is liable only to the amount of the funds that the partner has agreed to invest in the enterprise.


sharika tawsiyah biel-ash-nam

(partnership limited by shares) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests in the form of shares and formed for commercial purposes by two or more general and limited partners. General partners have unlimited and joint liability for enterprise actions, while limited partners are liable only to the price of the shares.


sharika that massouliyyah mahdoodah

(WLL) (limited liability company) (Bahrain, Egypt, Qatar)
An enterprise with ownership interests divided in shares that cannot be sold publicly, formed for any commercial purpose, having limited duration of no more than 25 years, and owned by at least two natural or corporate persons but no more than the numberof members permitted by law (usually 50 or fewer). Liability of members for enterprise obligations is limited to the amount stated in the formation documents.


Sociedad Anónima

(S.A.) (stock company) (Argentina, Bahamas, Bolivia, Chile, Columbia, Costa Rica, Denmark, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay, Peru, Spain, Uruguay)
An enterprise with ownership interests in the form of stock or shares, formed to sell goods or services, and owned by natural or corporate persons (stockholders or shareholders) who receive dividends based on enterprise net profits but whose liability for enterprise obligations is limited to the price of the stock or shares.


Sociedad Anónima de Capital Abierto

(S.A. de C.A.) (public corporation) (Costa Rica)
A sociedad anónima registered on the Costa Rican stock exchange, having at least 50 stockholders none of whom own more than 10 percent of the shares, and with at least 10 percent of its shares transferred annually through the stock exchange. See SociedadAnónima.


Sociedad Colectiva

(S.C. or Cía) (general partnership) (Argentina, Bolivia, Chile, Columbia, El Salvador, Guatemala, Honduras, Peru, Uruguay)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Sociedad Commanditaria

(limited partnership) (Spain)
An enterprise with ownership interests determined by contract, and owned by one or more general partners and one or more limited partners. General partners have unlimited and joint liability for enterprise obligations, while limited partners have liability only to the amount of the funds they have agreed to invest in the enterprise.


Sociedad de Capital e Industria

(S.C.I.) (capital and industry partnership) (Argentina)
An enterprise with ownership interests determined by contract and formed by a combination of individuals who contribute funds and individuals who provide only services. The partners who contribute funds have unlimited liability, while the other partners are not liable personally for enterprise obligations. Profit-sharing is fixed by the partnership agreement.


Sociedad de Responsabilidad Limitada

(S.R.L. or S. de R.L. or Ltda.) (limited liability company) (Argentina, Bolivia, Brazil, Chile, Columbia, El Salvador, Honduras, Mexico, Spain)
An enterprise with ownership interests divided in shares of equal value known as quotas, formed for any commercial purpose, and owned by no more than the number of members permitted by law (usually 50 or fewer). Liability of members for enterprise obligations is limited to the amount stated in the enterprise contract.


Sociedad en Comandita

(S. en C.) (limited partnership) (Argentina, Bolivia, Chile, Columbia, El Salvador, Guatemala, Honduras, Mexico, Peru, Uruguay)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more active and silent partners. Active partners have unlimited and joint liability for enterprise obligations, while silent partners are liable only to the funds that the partner has invested in the enterprise.


Sociedad en Comandita por Acciones

(S.C.A.) (joint stock company) (Argentina, Columbia, Guatemala, Honduras, Mexico)
An enterprise having attributes of both a stock company and partnership, with ownership interests in the form of stock, and owned by active and silent partners. Active partners are liable for enterprise obligations and obligations to the same degree as in a general partnership. The liability of each silent partner is limited to the funds that the partner has agreed to invest in the enterprise.


Sociedad en Nombre Colectivo

(general partnership) (Mexico)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


Sociedad Regular Colectiva

(general partnership) (Spain)
An enterprise with ownership interests stated by contract and formed for commercial purposes by two or more natural or corporate persons who have unlimited and joint liability for enterprise obligations.


sociedade anónima

(S.A.) (stock company) (Brazil, Portugal)
An enterprise with ownership interests in the form of shares, formed for any object or gain not contrary to law or public order, and owned by two or more natural or corporate persons (shareholders) who receive dividends and whose liability for enterpriseobligations is limited to the price of the shares.


sociedade cooperativa

(SCRL) (cooperative) (Portugal)
An enterprise with ownership interests in the form of shares and minimum capitalization of Esc 50,000, formed for commercial purposes, and owned by ten or more natural or corporate persons (shareholders) who share profits in relation to their labor contributions to the business and whose liability for enterprise obligations may be limited or unlimited as stated in the formation documents.


sociedade em comandita por ac

Manuel Cedeño Berrueta
Local time: 15:31
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 1094
Grading comment
un millón de gracias!!!
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