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TYPES OF COMPANIES

This is a list of types of companies, i.e. legal forms such as the corporation.

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Contents

By type

Corporations

Abbreviation Country Full term Full term in English Notes
AE Greece Anonimi etairia Anonymous society (Anonymous corporation) Similar to S.A.
AB Sweden Aktiebolag Stock company When used within the company's name, it is turned into the definite form (i.e aktiebolaget).
AD (АД) Bulgaria Aktsionerno drujestvo (Акционерно дружество) Joint Stock Company (JSCO)
AD (АД) Republic of Macedonia Akcionersko društvo (Акционерско друштво) Stock corporation
A.D. (А.Д.) Serbia and Montenegro Akcionarsko društvo (Акционарско друштво) Stock corporation
AG Austria Aktiengesellschaft Stock corporation Equivalent to Public Limited Company (PLC) or incorporated company, min. capital 70.000 EUR
AG Germany Aktiengesellschaft Stock corporation Equivalent to Public Limited Company (PLC) or incorporated company, min. capital 50.000 EUR
AG Switzerland Aktiengesellschaft Stock corporation[1] Equivalent to Public Limited Company (PLC) or incorporated company, min. capital 100.000 CHF
d.d. Croatia Dioničko društvo Stock corporation Equivalent to Public Limited Company (PLC) or incorporated company
A/S Denmark and Norway Aktieselskab Stock corporation
a. s. Czech Republic Akciová společnost Stock company Can be both private or public. The minimum share capital is 2 million CZK (20 million CZK for IPOs). Organs: General Assembly, Board of Directors and Supervisory Board.
a. s. Slovakia Akciová spoločnosť Stock company Assimilable to Public Limited Company, plc. The minimum share capital is 1 million SKK (approx. 25 000 EUR). Organs: General Assembly, Board and Control Council.
BAT Ukraine Vidkryte Aktsionerne Tovarystvo Вiдкритe Акцiонерне Тoвариство
Open Joint-Stock Company
Similar to Public Limited Company (PLC) or (Public) Corporation)
Sdn Bhd Malaysia Sendirian Berhad Private limited Company Equivalent to Public Limited Company in the UK
Bhd Malaysia Berhad Stock Corporation Denotes publicly listed companies in Malaysia
Co. U.S.A. Company Stock Corporation A corporation
Corp. U.S.A. Corporation Stock Corporation A corporation
Inc. U.S.A. Incorporated Stock Corporation A corporation
K.K. Japan Kabushiki kaisha (株式会社) Business corporation The predominant form of company in Japan, and the only type that can be publicly traded.
LTD Australia Limited Public Limited Company Equivalent to PLC Public Limited Company in the UK
LTD New Zealand Limited Public or private Limited Company All NZ limited liability companies must use LTD
LTD India Limited Public Limited Company Equivalent to PLC in the UK or Inc. in the US
Ltd. Texas and some other U.S. States. Limited Stock Corporation A corporation. In Texas and some other U.S. States, it is permissible to use Ltd. instead of Inc., Co., or Corp. for a corporation. This is not to be confused with a Limited Liability Company, which is a different type of legal entity.
N.V. Belgium and Netherlands Naamloze Vennootschap A limited liability company, liability limited by shares. In its articles or corporation it may forbid public trading of its shares. However, it is the only type of company in the Netherlands that may allow public trading of its shares.
OAO Russia Otkrytoye aktsionernoye obshchestvo Открытое акционерное общество
Open Joint-Stock Company
Similar to Public Limited Company (PLC). There is also ZAO (zakrytoye aktsionernoye obshchestvo (Закрытое акционерное общество) - Close Joint-Stock Company, or closely-held corporation, no more than fifty shareholders)
OYJ Finland

Julkinen osakeyhtiö

Public Limited Company
Rt. Hungary Részvénytársaság Stock company
S.A. Spain Sociedad Anónima Stock Corporation[2] Minimum capital is 60.101,21€
S.A. Brazil Sociedade Anônima Public Limited Company
S.A. Portugal Sociedade Anónima Public Limited Company
S.A. France Société Anonyme Public Limited Company public corporation.
S.A. Switzerland Société Anonyme Società Anonima (see AG above)
SpA Italy Societa per Azioni Italian plc. As with "Ltd.", some U.S. states also permit this designation (in which case, it is synonymous with "corporation").
S.A. Romania Societate pe Acţiuni Stock corporation Romanian plc.
S.A. Poland "Spółka Akcyjna" Stock corporation

Limited Liability Companies and Partnerships

Name Country Type
ApS Denmark Anpartsselskab. Similar to Limited Liability Company. Taxwise, it is a separate entity. The company capital must be at least DKK 125.000
BM or B.M. Israel Be'eravon Mugbal- The hebrew term for "Ltd.". Not used much in English, usually translated as "Ltd.".
BV Netherlands Besloten Vennootschap"", a private limited liability company, liability limited by shares. The most common form of enterprise. Similar to GmbH, LLC, Ltd., BVBA, SPRL.
BVBA Belgium Besloten Vennootschap met Beperkte Aansprakelijkheid, a private limited liability company, liability limited by shares. The most common form of enterprise. Similar to GmbH, LLC, Ltd., BV, SPRL.
CC South Africa Closed corporation
C.V. Netherlands "commanditaire vennootschap"; a partnership with one or more silent partners.
d.o.o. Slovenia Družba z omejeno odgovornostjo, "company with limited liability"
d.o.o. Croatia Društvo s ograničenom odgovornošću, "company with limited liability"
d.o.o. (д.о.о.) Serbia and Montenegro Društvo s ograničenom odgovornošću (Друштво с ограниченом одговорношћу), "company with limited liability"
e.p.e. Greece Etairia periorismenis euthinis
G.D.K. (合同会社) Japan Godo kaisha, a variant of the American LLC introduced in 2006
GmbH Germany, Austria and Switzerland Translated "company with limited liability". Similar to Limited Liability Company (LLC). In Germany, min. capital 25.000 EUR, in Austria 35.000 EUR
Inc. Australia An incorporated association; that is, a non-profit entity.
Kft. Hungary Korlátolt felelősségű társaság (Limited liability company)
LLC

LC
Ltd. Co.

U.S.A. Limited liability company, similar to a corporation and a limited liability partnership. May be legally abbreviated in multiple ways. The most common abbreviation is LLC. Allowable abbreviations may vary by U.S. State.

Note: Ltd. by itself is not a valid abbreviation for an LLC, because in some states, like Texas, Ltd. may mean a Corporation instead of an LLC.

LLP U.S.A. Limited liability partnership where each partner is fully liable for the debts of the partnership, not including acts of professional negligence or malpractice.
Ltd. U.K. and others Private company with liability limited by shares (not traded publicly) or by guarantee. Established under English law and used by countries with similar company laws. In Australia, a company with the suffix Ltd may be a company limited by guarantee (e.g. for charities, universities etc). Such companies may obtain dispensation from the federal government to operate without the suffix to distinguish their activities from those of a commercial company.
NL Australia Mining company not entitled to call on the unpaid issue price of shares; no liability for shareholders, as distinct from limited liability
PLC U.K. and Ireland A public limited company, liability limited by shares which are traded publicly.
OOD / ООД Bulgaria Limited liability company (drujestvo s ogranichena otgovornost, дружество с ограничена отговорност).
OOO Russia Obshchestvo s ogranichennoy otvetstvennostyu - Общество с ограниченной ответственностью
(Limited Liability Company)
Pty. / Pte. Various a prefix used to distinguish a Proprietary Limited company (Pty. Ltd.), essentially the same as a UK private limited company (Ltd.) Used in Australia, South Africa and others. A Proprietary company generally (depending on jurisdiction) is one with less then 50 members (shareholders), and not exceeding a certain annual revenue. In Australia, proprietary companies are classified as either small or large depending on the number of employees and the quantum of gross assets and operating capital.
Pvt. Ltd. India Private Limited Company, can have up to 50 shareholders and min 2 shareholders . Shares are not traded on a stock exchange.
S.A.R.L. France Société à Responsabilité Limitée [fr:SARL SARL].
SDN BHD Malaysia Sendirian Berhad (Private Limited)
S.L. Spain Sociedad Limitada. Minimum capital is 3.012€
S.L.N.E. Spain Sociedad Limitada Nueva Empresa[3]. Similar to SL, it was introduced in 2003 to speed up the registration of a new company (it takes one day to register). Minimum capital is 3.012€
S.R.L. Spain Sociedad de Responsabilidad Limitada (equivalent to S.L.)
SPRL Belgium Société privée à responsabilité limitée, a private limited liability company, liability limited by shares.
Sp.z o.o. Poland Spółka z ograniczoną odpowiedzialnością, limited liability
S.R.L. Romania Societate cu Răspundere Limitată
S.R.L. Italy Società a Responsabilità Limitata
s.r.o. Czech Republic Společnost s ručením omezeným (company with liability limited)
s.r.o. Slovakia Spoločnosť s ručením obmedzeným
T.J.Y.S.K. (投資事業有限責任組合) Japan Toshi jigyo yugen sekinin kumiai, a form of limited liability partnership specifically for investment, not for active business operations
Y.K. (有限会社) Japan Yugen kaisha, a GmbH-like entity used from the 1950s to 2006; to be phased out and replaced by godo kaisha
Y.S.J.K. (有限責任事業組合) Japan Yugen sekinin jigyo kumiai, a variant of the American LLP introduced in 2005
SIA Latvia Sabiedrība ar ierobežotu atbildību

Other

Name Country Type
sp.j. Poland spółka jawna (general partnership), that is, all the owners are fully liable for the debts (liable even by their own possessions)
sp.k. Poland spółka komandytowa (limited partnership), that is a partnership with at least one general partner and one limited partner called a sleeping partner or a silent partner
sp.p. Poland spółka partnerska (professional partnership), that is a partnership of partners, who perform free professions.
S.K.A. Poland spółka komandytowo akcyjna, that is the mix of (1) limited partnership and (2) public limited company, plc
EZIG Poland Europejskie Zgrupowanie Interesów Gospdoarczych (European Economic Interest Grouping, EEIG)
SE Poland spółka europejska (European company, Societas Europaea - from the Latin language), that is a pan-European company under EU law
spółdzielnia Poland spółdzielnia(co-operatives) (co-op)
spółdzielnia europejska Poland spółdzielnia europejska (European Cooperative Society, ECS), that is a pan-European company under EU law, from Latin Societas Cooperativa Europaea, SCE (co-op)
ESP Poland europejska spółka prywatna (European private company, EPC), that is a pan-European company under EU law, from Latin Europaea Societas Privatus, not in force yet, now there are only consultations on introducing it
Bt. Hungary Betéti társaság (deposit company), that is, all the owners are fully liable for the debts (liable even by their own possessions)
Družstvo Slovakia Družstvo (co-op)
Kht. Hungary Közhasznú társaság (public benefit company)
k.s. Slovakia Komanditná spoločnosť (commanding(?) company)
Szövetkezet Hungary Szövetkezet (co-op)
v.o.s. Slovakia Vkladová obchodná spoločnosť (deposit company)
v.o.s. Czech Republic Veřejná obchodní společnost

Notes

  1.   Henley & Partners. Main types of companies in Switzerland. Retrieved 3 July 2005.
  2.   Types of companies in Spain
  3.   Sociedad Limitada Nueva Empresa

See also

United States of America