Τύποι επιχειρηματικών οντοτήτων

Μια επιχειρηματική οντότητα είναι η οντότητα που σχηματίζεται και διοικείται σύμφωνα με το εταιρικό δίκαιο, προκειμένου να συμμετάσχει σε επιχειρηματικές δραστηριότητες, φιλανθρωπικό έργο ή άλλες επιτρεπόμενες δραστηριότητες. Τις περισσότερες φορές, οι επιχειρηματικές οντότητες σχηματίζονται με σκοπό την πώληση προϊόντων και υπηρεσιών. Υπάρχουν πολλοί τύποι επιχειρηματικών φορέων που ορίζονται στα νομικά συστήματα των διαφόρων χωρών. Κατά τη δημιουργία ή την αναδιάρθρωση μιας επιχείρησης, οι νομικές ευθύνες εξαρτώνται από το είδος της επιχειρηματικής οντότητας που επιλέγεται.

 Sh.A. (Shoqëri Aksionere): ≈ plc (UK) Sh.p.k. (Shoqëri me përgjegjësi të kufizuar): ≈ Ltd. (UK) Shoqëri komandite Shoqëri kolektive S.A (Sociedad Anónima): ≈ plc (UK) S.R.L. (Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK), LLC (US) S.C.S. (Sociedad en Comandita Simple) S.C.p.A. (Sociedad en Comandita por Acciones) Soc.Col. (Sociedad Colectiva): ≈ general partnership (USA) S.C.e I. (Sociedad de Capital e Industria) S.E. (Sociedad del Estado) S.G.R. (Sociedad de Garantía Reciproca) Inc. (Incorporated) Ltd. (Limited): ≈ plc (UK) NL (No liability) Pty. Ltd. (Proprietary Limited Company): ≈ Ltd. (UK) Pty. (Unlimited Proprietary) Gen (Genossenschaft; types: Erwerbs- und Wirtschaftsgenossenschaft) Privatstiftung Verein European business entities e.U. (eingetragenes Einzelunternehmen): ≈ sole trader (UK), sole proprietorship (US) Kapitalgesellschaften (companies): AG (Aktiengesellschaft): ≈ plc (UK) GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK) Personengesellschaften unincorporated stG (stille Gesellschaft) GesbR (Gesellschaft des bürgerlichen Rechts) incorporated: OG (offene Gesellschaft) KG (Kommanditgesellschaft) GmbH & Co. KG Obsolete: Erwerbsgesellschaft OEG (Offene Erwerbsgesellschaft) KEG (Kommanditerwerbsgesellschaft) ААТ / AAT (Адкрытае акцыянернае таварыства / Adkrytaje Akcyjaniernaje Tawarystwa): ≈ plc (UK) ЗАТ / ZAT (Закрытае ацыянернае таварыства / Zakrytaje Akcyjaniernaje Tawarystwa): ≈ plc (UK) ІП / IP (Індывідуяльны прадпрымальнік / Indywidujalny Pradprymalnik) ПУП / PUP (Прыватнае унітарнае прадпрыемства / Prywatnaye Unitarnaje Pradpryjemstwa) ТАА / TAA (Таварыства з абмежаванай адказнасцю / Tawarystwa z Abmežawanaj Adkaznaściu): ≈ Ltd. (UK) foundations: private stichting / fondation privée stichting van openbaar nut / fondation d'utilité publique coentreprises (joint ventures): ESV (economisch samenwerkingsverband) / GIE (groupement d'intérêt économique) stille handelsvennootschap / société interne tijdelijke handelsvennootschap / société momentanée VZW (vereniging zonder winstoogmerk) / ASBL (association sans but lucratif) / VoG (Vereinigung ohne Gewinnerzielungsabsicht) vereniging in deelneming / SEP (société en participation) feitelijke vereniging / société de fait eenmanszaak / entreprise individuelle: ≈ sole trader (UK), sole proprietorship (US) VOF (vennootschap onder firma) / SNC (société en nom collectif) Comm.V (gewone commanditaire vennootschap) / SCS (société en commandite simple) Comm.VA (commanditaire vennootschap op aandelen) / SCA (société en commandite par actions) BVBA (besloten vennootschap met beperkte aansprakelijkheid) / SPRL (société privée à responsabilité limitée): ≈ Ltd. (UK) EBVBA (eenpersoons besloten vennootschap met beperkte aansprakelijkheid) / SPRLU (société privée à responsabilité limitée unipersonnelle) NV (naamloze vennootschap) / SA (societé anonyme): ≈ plc (UK) co-operative companies: CVBA (coöperatieve vennootschap met beperkte aansprakelijkheid) / SCRL (société coopérative à responsabilité limitée) CVOA (coöperatieve vennootschap met onbeperkte aansprakelijkheid) / SCRI (société coopérative à responsabilité illimitée) A.D./А.Д. (Akcionersko Društvo / Акционерско друштво): ≈ plc (UK) D.O.O./Д.О.О. (Društvo so Ograničena Odgovornost / Друштво со ограничена одговорност): ≈ Ltd. (UK) D.O.O.E.L./Д.О.О.Е.Л. (Društvo so Ograničena Odgovornost od Edno Lice / Друштво со ограничена одговорност основано од едно лице) K.D./К.Д. (Komanditno Društvo / Командитно друштво) K.D.A./К.Д.А. (Komanditno Društvo so Akcie / Командитно друштво со акции) J.T.D./Ј.Т.Д. (Javno Trgovsko Društvo / Јавно трговско друштво) d.d. (dioničko društvo): ≈ plc (UK) ≈ AG (DE) a.d. (akcionarsko društvo): ≈ plc (UK) ≈ AG (DE) d.n.o. (društvo s neograničenom solidarnom odgovornošću) d.o.o. (društvo s ograničenom odgovornošću): ≈ Ltd. (UK) ≈ GmbH (DE) k.d. (komanditno društvo) s.p. (samostalni preduzetnik): ≈ Sole proprietorship (UK) Ltda. (Sociedade limitada): ≈ Ltd. (UK) S.A. (Sociedade anônima): ≈ plc (UK) Sociedade simples Sociedade em comandita simples Sociedade em nome coletivo Sociedade em conta de participação Sociedade em comum Cooperativa Empresa individual (firma individual) Empresa Individual de Responsabilidade Limitada (EIRELI) Micro empreendedor individual Empresa pública Sociedade de economia mista Associação em sentido estrito (sem finalidade lucrativa) Organização não governamental Organização da sociedade civil de interesse público Organização social Serviços sociais autônomos Fundação privada Fundação pública Sdn. Bhd. (Berhad) AD / АД (aktsionerno drujestvo / акционерно дружество): ≈ plc (UK) ADSITz / АДСИЦ (aktsionerno druzhestvo sus spetsialna investitsionna tsel / акционерно дружество със специална инвестиционна цел) EAD / ЕАД (ednolichno aktsionerno druzhestvo / еднолично акционерно дружество) EOOD / ЕООД (ednolichno druzhestvo s ogranichena otgovornost / еднолично дружество с ограничена отговорност) ET / ЕТ (ednolichen turgovetz / едноличен търговец) OOD / ООД (drujestvo s ogranichena otgovornost / дружество с ограничена отговорност): ≈ Ltd. (UK) KD / КД (komanditno druzhestvo / командитно дружество) KDA / КДА (komanditno druzhestvo s aktzii / командитно дружество с акции) SD / СД (subiratelno druzhestvo / събирателно дружество) SP (Sole Proprietorship) GP (General Partnership) LP (Limited Partnership) SM Pte Ltd. (Single Member Private Limited Company) Pte Ltd. (Private Limited Company): ≈ plc (Ltd.) (UK) Plc Ltd. (Public Limited Company): ≈ plc (UK) PEEC (Public Establishment with Economic characteristics) State Company: ≈ plc (UK) State Joint Venture Company: ≈ plc (UK) Import Export Co., Ltd Ltd., Ltée (Limited, Limitée), Inc. (Incorporated, Incorporée), Corp. (Corporation), S.A.R.F. (Société par actions de régime fédéral): ≈ Ltd., plc (UK) S.C.C. (Société commerciale canadienne) Canadian businesses structures: SP (Sole Proprietorship) GP (General Partnership) LP (Limited Partnership) Joint Venture SpA (Sociedad por acciones) EIRL (Empresa Individual de Responsabilidad Limitada) S.A. (Sociedad Anónima): ≈ plc (UK) S.G.R. (Sociedad de Garantia Reciproca) LTDA. (Sociedad de responsabilidad limitada): ≈ Ltd. (UK) 有限公司: ≈ Ltd. (UK) 股份有限公司: ≈ plc (UK) S.A. (Sociedad Anónima): ≈ plc (UK), Corporation (US) S.A.S. (Sociedades por Acciones Simplificada): Similar to the French S.A.S (societé par actions simplifiée) Ltda. (Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK), LLC (US) S.C. (Sociedad Colectiva) S. en C. (Comandita Simple) S.C.A. (Comandita por Acciones) E.U. (Empresa Unipersonal) d.d. (dioničko društvo): ≈ plc (UK) d.o.o. (društvo s ograničenom odgovornošću): ≈ Ltd. (UK) j.d.o.o. (jednostavno društvo s ograničenom odgovornošću) j.t.d. (javno trgovačko društvo) k.d. (komanditno društvo) GIU (gospodarsko interesno udruženje) zadruga Types of natural person business entities: obrt ortakluk slobodna djelatnost domaća radinost, sporedno zanimanje OPG (obiteljsko poljoprivredno gospodarstvo) Εταιρείες Δημόσια Λτδ (Δημόσια Λίμιτεδ): ≈ plc (UK) Λτδ (Λίμιτεδ): ≈ Ltd. (UK) Συνεταιρισμοί Διεθνείς επιχειρήσεις a.s., akc. spol. (Akciová společnost): ≈ plc (UK) s.r.o., spol. s r.o. (Společnost s ručením omezeným): ≈ Ltd. (UK) v.o.s. (veřejná obchodní společnost) k.s. (komanditní společnost) o.p.s. (obecně prospěšná společnost) živnosť s.p. (státní podnik) příspěvková organizace Enkeltmandsvirksomhed Forening I/S (Interessentskab) IVS (Iværksætterselskab): ≈ plc (UK) ApS (Anpartsselskab): ≈ plc (UK) A/S (Aktieselskab): ≈ plc (UK) K/S (Kommanditselskab) P/S (Partnerselskab or Kommanditaktieselskab) A.M.B.A. (Andelsselskab med begrænset ansvar) F.M.B.A. (Forening med begrænset ansvar) S.M.B.A. (Selskab med begrænset ansvar): ≈ LLC (US) Partsrederi Erhvervsdrivende fond G/S (Gensidigt selskab) CXA, C. por A. (Compañía por Acciones) S.A. (Sociedad Anónima): ≈ plc (UK) S.A.S (Sociedad Anónima Simplificada) SRL. (Sociedad de Resposabilidad Limitada): ≈ LLC (US) EIRL. (Empresa Individual de Responsabilidad Limitada) Sociedad En Comandita Simple S.A. (Sociedad Anónima): ≈ plc (UK) C.A. (Compañía Anónima) Cía. Ltda. (Compañía Limitada): ≈ LLC (US) EP (Empresa Pública) SAE (Sharikat al-Mossahamah) ≈ plc (UK) LLC (Limited Liability Company) ≈ Ltd. (UK) ≈ شركة تضامن (Sharikat Tadamun) شركات توصية بسيطة (Sharikat Tawssiyah Bassita) Sharikat Tawssiyah Belashom: ≈ LLC (US) FIE (Füüsilisest isikust ettevõtja): ≈ sole trader (UK), sole proprietorship (US) Partnerships: UÜ (Usaldusühing) TÜ (Täisühing) Companies: OÜ (Osaühing): ≈ plc, Ltd. (UK), LLC (US) AS (Aktsiaselts): ≈ plc (UK), corporation (US) Tulundusühistu Partnerships: EEIG (European Economic Interest Grouping) Companies: SCE (Societas Cooperativa Europaea) SE (Societas Europaea) (proposed) SPE (Societas Privata Europaea): ≈ Ltd. (UK), GmbH (DE) General economic entities: Ay (avoin yhtiö, öppet bolag) Ky (kommandiittiyhtiö, kommanditbolag, Kb) Oy (osakeyhtiö, aktiebolag, Ab): ≈ Ltd. (UK) Oyj (julkinen osakeyhtiö, publikt aktiebolag, bp): ≈ plc (UK) osk (osuuskunta, Anl.) T:mi (toiminimi), Yksityinen elinkeinonharjoittaja (firma/F:ma, enskild näringsidkare) Non-profit entities: ry (rekisteröity yhdistys, förening, rf) rp (rekisteröity puolue, registrerat parti) uskonnollinen yhdyskunta (religionssamfund) For-profit entities of public law: valtion liikelaitos (statens affärsverk) kunnallinen liikelaitos (kommunal affärsverk) paliskunta Economic entities for special purpose: asunto-osakeyhtiö (bostadsaktiebolag) jy (julkinen keskinäinen vakuutusyhtiö, publikt ömsesidigt försäkringsbolag) keskinäinen kiinteistöosakeyhtiö (ömsesidiga fastighetsaktiebolag) keskinäinen vakuutusyhtiö (ömsesidigt försäkringsbolag) laivaisännistöyhtiö (partrederi) säästöpankki (sparbank) Real estate law corporations: keskivedenkorkeuden muuttamista varten perustettu yhteisö (Sammanslutning som bildas för höjning av medelvattenståndet) säännöstely-yhteisö (regleringssammanslutning) tiekunta (väglag) uittoyhteisö (flottningssammanslutning) vesioikeudellinen yhteisö (vattenrättslig sammanslutning) yhteisalue (samfälliga område) yhteismetsä (samfälld skog) osakaskunta (jakokunta) Ευρωπαϊκή Ένωση: SE (Eurooppayhtiö), European Company SCE (Eurooppaosuuskunta), European Cooperative Society EEIG (Eurooppalainen taloudellinen etuyhtymä, europeisk ekonomisk intressegruppering), European Economic Interest Grouping Micro-entreprise Freelancer Auto-entrepreneur Profession libérale Sociétés d'exercice libéral EI (Entreprise individuelle/entreprise en nom personnel) EURL, SASU (U- unipersonnelle): ≈ Ltd. (UK) Investment funds/companies: FCP (Fond commun de placement) Société d'investissement à capital fixe: ≈ investment trust (UK) SICAV (Société d'investissement à capital variable): ≈ open-ended investment company (UK); GIE (Groupement d'intérêt économique) Association Association non-déclarée: ≈ unincorporated association (UK) Association déclarée Partnerships (société de personnes): SEP (Société en participation) SNC (Société en nom collectif) SCS (Société en commandite simple) SCA (Société en commandite par actions): ≈ publicly traded partnership (US) Companies (société de capitaux): SARL, SàRL (Société à responsabilité limitée): ≈ plc (Ltd.) (UK), LLC (US) EURL (Entreprise unipersonnelle à responsabilité limitée): ≈ single shareholder limited company (SME Pvt) (UK) stock companies (société par actions) SA (Société anonyme): ≈ plc (UK), corporation (US/Can) SCOP (Société coopérative de production) SEM (Société d'économie mixte) SAS (Société par actions simplifiée) individuals Einzelunternehmen: ≈ sole trader (UK), sole proprietorship (US) Eingetragener Kaufmann / eingetragene Kauffrau (e.K./e.Kfm./e.Kfr.)≈ sole trader (UK), sole proprietorship (US) Personengesellschaften GbR (Gesellschaft bürgerlichen Rechts), BGB-Gesellschaft nicht-eingetragener Verein Personenhandelsgesellschaften OHG Offene HandelsgesellschaftOHG) KG (Kommanditgesellschaft) GmbH & Co. KG AG & Co. KG GmbH & Co. OHG PartG (Partnerschaftsgesellschaft) Partnerschaftsgesellschaft mit beschränkter Berufshaftung (PartGmbBH): ≈ limited liability partnership (US) corporations e.V. (eingetragener Verein) altrechtlicher Verein / r.V. (rechtsfähiger Verein) wirtschaftlicher Verein Kapitalgesellschaften KGaA (Kommanditgesellschaft auf Aktien): ≈ publicly traded partnership (US) GmbH & Co. KGaA AG & Co. KGaA GmbH (Gesellschaft mit beschränkter Haftung, προφέρεται: [ˈgeɪɛmbeɪhɑː]): ≈ plc (Ltd.) (UK), LLC (US) mbH (mit beschränkter Haftung) UG (haftungsbeschränkt) [Unternehmergesellschaft (haftungsbeschränkt)] AG (Aktiengesellschaft): ≈ plc (UK), corporation (US) e.G. (eingetragene Genossenschaft) Körperschaft des öffentlichen Rechtstion others Stiftung Stiftung des öffentlichen Rechts Anstalt des öffentlichen Rechts Κεφαλαιουχικές εταιρείες Α.Ε. (Ανώνυμη Εταιρεία): ≈ plc (UK) Ε.Π.Ε. (Εταιρεία Περιορισμένης Ευθύνης): ≈ Ltd. (UK) Ι.Κ.Ε. (Ιδιωτική Κεφαλαιουχική Εταιρεία) Προσωπικές εταιρείες Ο.Ε. (Ομόρρυθμη Εταιρεία) Ε.Ε. (Ετερόρρυθμη Εταιρεία) Χωρίς νομική προσωπικότητα Ατομική επιχείρηση Ειδικές περιπτώσεις Αστική εταιρεία Αφανής εταιρεία Συνεταιρισμός Κοινοπραξία y Cía. S. C. (Sociedad Colectiva) y Cía. S. en C. (Sociedad en Comandita Simple) Cía. Ltda. (Sociedad de Responsabilidad Limitada) S. A. (Sociedad Anónima) Cía. S. C. A (Sociedad en Comandita por Acciones) SA (Sociedad Anónima) Ltd (Limited/有限公司) Unltd, Ultd (Unlimited/無限公司) e.v. (egyéni vállalkozó) e.c. (egyéni cég) bt. (betéti társaság) kkt. (közkereseti társaság) kft. (korlátolt felelősségű társaság) ≈ LLC (US) kht. (közhasznú társaság) kv. (közös vállalat) rt. (részvénytársaság) Nyrt. (nyilvánosan működő részvénytársaság): ≈ plc (UK) Zrt. (zártközűen működő részvénytársaság) ehf. (einkahlutafélag): ≈ Ltd. (UK) einstaklingsfyrirtæki hf. (hlutafélag): ≈ plc (UK) ohf. (opinbert hlutafélag) samlagsfélag samvinnufélag sf. (sameignarfélag) ses. (sjálfseignarstofnun) Sole Proprietorship Registration not required Partnership Limited Liability Partnership HUF (Hindu Undivided Family) Cooperative Dormant company Family business Pvt Ltd (Private Limited Company): ≈ Ltd. (UK) Small company Ltd (Public Limited Company): ≈ plc (UK) PSU (Public Sector Unit) One-person company Unlimited Company Incorporated Company Yayasan UD (Usaha Dagang) Fa (Firma) Koperasi Maatschap (Persekutuan Perdata) Persekutuan Komanditer (CV – Commanditaire Vennootschaap) Perum (Perusahaan Umum), Perjan (Perusahaan Jawatan) Persero PT (Perseroan Terbatas): ≈ Ltd. (UK) PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka): ≈ plc (UK), NV (Naamloze Vennootschap) شرکت سهامی عام (Sherkat Sahami Am): ≈ plc (UK) شرکت سهامی خاص (Sherkat Sahami Khas): ≈ plc (UK) شرکت با مسئولیت محدود (Sherkat ba Masouliyat Mahdoud): ≈ Ltd. (UK) شرکت مختلط غیر سهامی (Sherkat Mokhtalet Gheyr Sahami) شرکت مختلط سهامی (Sherkat Mokhtalet Sahami) شرکت تضامنی (Sherkat Tazamoni) شرکت نسبی (Sherkat Nasabi) شرکت تعاونی تولید و مصرف (Sherkat Ta’avoni Tolid va Masraf) Limited Company Private company limited by shares Company limited by guarantee not having a share capital Company limited by guarantee having a share capital A public limited company Single Member Company Unlimited Company Undertakings for Collective Investment in Transferable Securities (UCITS) B.M./BM/בע"מ (Be'eravon Mugbal) Company (corporation) Private Company Public Company Foreign Company Partnership Self-employed Cooperative Forme individuali: Artigiano Lavoratore autonomo Libero professionista Imprenditore ≈ sole trader (UK), sole proprietorship (US) Società di persone S.s. (Società semplice) S.n.c. (Società in nome collettivo) S.a.s (Società in accomandita semplice) Società di capitali (Companies): S.p.a. (Società per azioni): ≈ plc (UK), corporation (US) S.a.p.a (Società in accomandita per azioni): ≈ publicly traded partnership S.r.l. (Società a responsabilità limitata): ≈ Ltd. (UK), LLC (US) Cooperative: S.c.r.l. (Società cooperativa a responsabilità limitata) 会社: 株式会社 有限会社 合同会社 合名会社 合資会社 任意組合 匿名組合 投資事業有限責任組合 有限責任事業組合 Partnership (General Partnership Company) Limited Liability (Limited Liability Company) Limited Liability in Shares (Limited Liability in Shares) Public Shareholding (Public listed stock company) Private Shareholding Companies (Private listed stock company) Foreign Company (None Jordanian company operating in Jordan) АО (Aktsionernoe obschestvo/Акционерное общество) ТОО (Tovarishchestvo s ogranichennoy otvetstvennostyu/Товарищество с ограниченной ответственностью) TDO/ТДО (Tovarishchestvo s dopolnitelnoyu otvetstvennostyu/Товарищество с дополнительной ответственностью) GP/ГП (Gosudarstvenoe predpriyatie/Государственное предприятие) КТ (Komanditnoe Tovarishchestvo; Командитное товарищество) ОО (Obshestvennoe Obedinenie / Общественное объединение) PT/ПТ (Polnoe Tovarishchestvo / Полное товарищество) PtK/ПтК (Potrebibitelskii Kooperativ / Потребительский кооператив) PrK/ПрК (Proizvodstvenni Kooperativ / Производственный кооператив) РО (Relitioznoe Obedinenie / Религиозное объединение) Uchr/Учр (Uchrezhdenie/Учреждение) ; 주식회사 - 株式會社: ≈ plc (UK) 유한회사 - 有限會社: ≈ Ltd. (UK) 합자회사 - 合資會社 합명회사 - 合名會社 SIA (Sabiedrība ar ierobežotu atbildību): ≈ Ltd. (UK) AS (Akciju sabiedrība): ≈ plc (UK) IK (Individuālais komersants) PS (Pilnsabiedrība) KS (Komandītsabiedrība) ĀKF (Ārzemju komersanta filiāle) BO (Bezpeļņas organizācija) s.a.l. (Société anonyme libanaise) S.A.R.L. (Société à responsabilité limitée): LLC (US) Partnership S.N.C.(Société en Nom Collectif) S.C.S.(Société en Commandite Simple) Holding Company Offshore company Branch of Foreign Company Representative Office UAB (Uždaroji akcinė bendrovė): ≈ Ltd. (UK) AB (Akcinė bendrovė): ≈ plc (UK) VšĮ (Viešoji įstaiga) IĮ (Individuali įmonė) Individuali veikla TŪB (Tikroji ūkinė bendrija) KŪB (Komanditinė ūkinė bendrija) MB (Mažoji bendrija) S.A. (Société anonyme): ≈ plc (UK) S.A.R.L. (Société à responsabilité limitée): ≈ Ltd. (UK) SECS (Société en commandite simple) PLT (Perkongsian Liabiliti Terhad): ≈ LLP (US) Bhd. (Berhad): ≈ plc (UK) Sdn. Bhd. (Sendirian Berhad): ≈ Ltd. (UK) Ley General de Sociedades Mercantiles: Persona Física S.A. (Sociedad Anónima): ≈ plc (UK) S. de R.L.(Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK) Associates name and "y compañía", "y sucesores"(Sociedad en Nombre Colectivo) S. en C. (Sociedad en Comandita Simple) S. en C. por A. (Sociedad en Comandita por Acciones) Sufix: C.V. (Capital Variable) Ley del Mercado de Valores (Stock Market Law): S.A.B. (Sociedad Anónima Bursátil) S.A.P.I. (Sociedad Anónima Promotora de Inversión) ХК (Хувьцаат Компани / Khuvitsaat Kompani) ХХК (Хязгаарлагдмал Хариуцлагатай Компани / Khyazgaarlagdmal Khariutslagatai Kompani): ≈ p.l.c (UK) ТББ (Төрийн Бус Байгууллага / Teriin vus Vaigruullaga) Close Corporation Companies (Private, Public and Section 21) Sole Trader Partnership Trusts Co-operatives Private Limited Company Public Limited Company Branch Stichting mutual societies: Coöperatie Onderlinge waarborgmaatschappij Mts (Maatschap) Eenmanszaak: ≈ sole trader (UK), sole proprietorship (US) incorporated entities: vof (Vennootschap onder firma) cv (Commanditaire vennootschap) BV (Besloten vennootschap): ≈ Ltd. (UK), LLC (US) NV (Naamloze vennootschap): ≈ plc (UK), Corp. (US) Ltd (Limited) Look-through company S.A. (Sociedad Anónima) Cia. (Sociedad en Nombre Colectivo) Cia. Ltda. (Sociedad en Nombre Colectivo de Responsabilidad Limitada) S.C.S.(Sociedad en Comandita Simple) S.C.A. (Sociedad en Comandita por Acciones) Limited (Ltd.) Public Limited Company (PLC) Limited by Guarantee (Ltd./Gte.) Unlimited (ULtd.) Limited Liability Partnership (LLP) ASA (Allmennaksjeselskap): ≈ plc (UK) AS (Aksjeselskap): ≈ Ltd. (UK) ANS (Ansvarlig selskap) BA (Selskap med begrenset ansvar) BL (Borettslag) DA (Selskap med delt ansvar) Enkeltpersonforetak Etat FKF (Fylkeskommunalt foretak) HF (helseforetak) IKS (Interkommunalt selskap) KF (Kommunalt foretak) KS (Kommandittselskap) NUF (Norskregistrert utenlandsk foretak) RHF (regionalt helseforetak) Statsforetak (Statsforetak) Sparebank Stiftelse SAOG (Société Anonyme Omanaise Générale) SAOC (Société Anonyme Omanaise Close) Ltd. (Limited): ≈ plc (UK) SME Pvt Pvt: ≈ Ltd. (UK) Unlimited company S.A. (Sociedad Anónima): ≈ plc (UK) Sociedad Anónima Abierta (S.A.A.) Co. (Company) Coop. (Cooperative) Corp. (Corporation) Ent. (Enterprise) Inc. (Incorporated) LLC (Limited Liability Company) Ltd. (Limited) Cía (Compañía) SA (Sociedad Anónima) jednoosobowa działalność gospodarcza Przedsiębiorstwo Państwowe S.A. (spółka akcyjna): ≈ plc (UK) s.c. (spółka cywilna) S.K.A. (spółka komandytowo-akcyjna) sp.j. (spółka jawna) sp.k. (spółka komandytowa) sp.p. (spółka partnerska) Sp. z o.o. (spółka z ograniczoną odpowiedzialnością): ≈ Ltd. (UK) Spółdzielnia CRL (Cooperativa de Responsabilidade Limitada) S.A. (Sociedade Anónima): ≈ plc (UK) S.A. (Sociedade Aberta) S.F. (Sociedade Fechada) Lda. (Limitada): ≈ Ltd. (UK) Unipessoal Lda. SGPS (Sociedade Gestora de Participações Sociais) SC (Societăți comerciale, Companies): Societăți de persoane: SNC (Societatea în nume colectiv) SCS (Societatea în comandită simplă) Societăți de capitaluri: SCA (Societatea în comandită pe acțiuni) SA (Societatea pe acțiuni) Societăți hibride: SRL (Societatea cu răspundere limitată) SRL cu proprietar unic (Societatea cu răspundere limitată cu proprietar unic) S.A. (Societate pe Acţiuni): ≈ plc (UK) S.C.A. (societate în comandită pe acţiuni) S.C.S. (societate în comandită simplă) S.N.C. (societate în nume colectiv) S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK) PFA (persoana fizica autorizata) O.N.G. (Organizație Non-Guvernamentală) Nekommercheskaya organizatsiya/некоммерческая организация GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное унитарное предприятие) IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель) OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной ответственностью): LLC (US) OAO (Otkrytoye aktsionernoye obshchestvo/Открытое акционерное общество): plc (UK) kooperativ/кооператив ZAO/ЗАО (Zakrytoe aktsionernoye obshchestvo/Закрытое акционерное общество): Ltd. (UK) Prostoye Tovarishestvo Hozyaystvennoe Partnerstvo Private Limited Company ( شركة ذات مسئولية محدودة ) Joint-Stock company ( شركة مساهمة ) General Partnership Company ( شركة تضامن ) Limited Partnership ( شركة التوصية البسيطة ) Foreign Company ( شركة أجنبية ) Individual Establishment ( مؤسسة فردية ) j.p. / ј.п. javno preduzeće / јавно предузеће) a.d. / a.д. (akcionarsko društvo / aкционарско друштво): ≈ plc (UK) ≈ AG (DE) d.o.o. / д.о.о. (društvo sa ograničenom odgovornošću / друштво сa ограниченом одговорношћу): ≈ Ltd. (UK) ≈ GmbH (DE) k.d. / к.д. (komanditno društvo / командитно друштво): ≈ Limited partnership (UK) o.d. / о.д. (ortačko društvo / ортачко друштво): ≈ General partnership (UK) preduzetnik (предузетник): ≈ Sole proprietorship (UK) Private Limited Company, Sole Proprietorship, Partnership LLP (limited liability partnership) Ltd/Bhd/Pte Ltd/Sdn Bhd (private limited company/Sendirian Berhad): ≈ Ltd. (UK) Ltd/Bhd (public limited company/Berhad): ≈ plc (UK) Singapore subsidiary company Pte a.s. (Akciová spoločnosť): ≈ plc (UK) s.r.o., spol. s r.o. (Spoločnosť s ručením obmedzeným): ≈ Ltd. (UK) k.s. (Komanditná spoločnosť): ≈ LLP (UK) v.o.s. (Verejná obchodná spoločnosť) družstvo živnosť d.d. (Delniška družba): ≈ plc (UK) d.o.o. (Družba z omejeno odgovornostjo): ≈ Ltd. (UK) d.n.o. (Družba z neomejeno odgovornostjo): ≈ Unlimited company (UK) k.d. (Komanditna družba): ≈ LP (UK) s.p. (Samostojni podjetnik): ≈ Sole proprietorship (UK) Sole proprietorship/Alleeneienaar Business trust/Trust Partnership/Vennootskap Companies/Maatskappye Company limited by guarantee Incorporated association not for gain/vereniging sonder winsoogmerk (section 21 company/artikel 21-maatskappy) Companies having a share capital Private company/privaat maatskappy: ≈ private limited company (UK), limited liability company (US) Section 53(b) company (unlimited liability company): ≈ professional limited liability company (PLLC) (US) Public company/publieke maatskappy: ≈ public limited company (UK), corporation (US) CC/BK (Close corporation/beslote korporasie) S.A. (Sociedad Anónima): ≈ Ltd., plc (UK) S.L. (Sociedad Limitada): ≈ Ltd. (UK) S.L.N.E. (Sociedad Limitada Nueva Empresa) S.A.D. (Sociedad Anónima Deportiva) S.L.L. (Sociedad Limitada Laboral) S.C. (Sociedad Colectiva) S.C.P. (Sociedad Civil Privada) S.Cra. (Sociedad Comanditaria) S.Coop. (Sociedad Cooperativa) Sociedad Anónima Laboral (SAL) AB (Aktiebolag): ≈ Ltd. (UK) AB (publ) (Publikt aktiebolag): ≈ plc (UK) Ek. för. (Ekonomisk förening) Bostadsrättsförening Hyresrättsförening Kooperativ: Enskild firma HB (Handelsbolag) KB (Kommanditbolag) Enkelt bolag Ideell förening Stiftelse AG (Aktiengesellschaft) / S.A. (corporation)|SA]] (Société anonyme) / SA (Società anonima) ≈ plc (UK) or Inc. (US) GmbH (Gesellschaft mit beschränkter Haftung) / Sàrl (Société à responsabilité limitée) / Sagl (Società a garanzia limitata) ≈ Ltd. (UK), LLC (US) Stiftung / fondation / fondazione Anlagefonds / fonds de placement / fondo di investimento Investmentgesellschaft mit festem Kapital / SICAF (société d'investissement à capital fixe) / SICAF (società di investimento a capitale fisso):≈ investment trust (UK), closed-end company (US) Investmentgesellschaft mit variablem Kapital / SICAV (société d'investissement à capital variable) / SICAV (società di investimento a capitale variabile):≈ OEIC (open-ended investment company) (UK), open-end company (US) Verein / association / associazione wIG (wirtschaftliche Interessengemeinschaft) / GIE (groupement d'intérêt économique) / gruppo di interesse economico Einzelunternehmen / RI (raison individuelle) / ditta indivduale:≈ sole trader (UK), sole proprietorship (US) Gesellschaft "business entities" partnerships (Rechsgemeinschaft / société de personnes / società di persone) eG (einfache Gesellschaft) / société simple / società semplice:≈ partnership by contract KolG (Kollektivgesellschaft) / SNC (société en nom collectif) / società in nome collettivo KG (Kommanditgesellschaft) / SC (société en commandite) / società in accomandita trading companies (Körperschaft / société de capitaux / società di capitale) KomAG (Kommanditaktiengesellschaft) / SCA (société en commandite par actions) / società in accomandita per azioni GmbH (Gesellschaft mit beschränkter Haftung) / Sàrl (société à responsabilité limitée) / Sagl (società a garanzia limitata):≈ Ltd. (UK), LLC (US) AG (Aktiengesellschaft) / SA (société anonyme) / SA (società anonima):≈ plc (UK), Corp. (US/Can) Genossenschaft / Scoop (société coopérative) / società cooperativa Zweigniederlassung / succursale / succursale 無限公司 (Unlimited Company) 有限公司 (Limited Company) 兩合公司 (Limited Partnership) 股份有限公司 (Public Limited Company or Corporation) บริษัทมหาชนจำกัด, name format บริษัท corporation name จำกัด (มหาชน): ≈ plc (UK) บริษัทเอกชนจำกัด (name format บริษัท corporation name จำกัด): ≈ Ltd. (UK) ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน corporation name จำกัด) ห้างหุ้นส่วนสามัญนิติบุคคล (name format ห้างหุ้นส่วน corporation name) Adi Şirket Şahıs şirketleri Koll. Şti. (Kolektif şirket) Kom. Şti (Komandit şirket) Sermaye şirketleri ≈ Companies A.Ş. / A.O. (Anonim Şirket / Anonim Ortaklık) Ltd. Şti. / L.Ş. / L.O. (Limited şirket / Limited Ortaklık) HAAO (Halka Açık Anonim Ortaklık) Koop. (Kooperatif Şirket) Other entitites: (irtibat bürosu) Şahıs Firması Şb. (Şube) شركة فردية (Entreprise individuelle) شّركة ذات مسؤوليّات محدودة ش.م.م.(Société à responsabilité limitée- SARL) شّركة فردية ذات مسؤوليّات محدودة (Société unipersonnelle à responsabilité limitée SUARL) شركة خفية الإسم (Société anonyme - SA) الشركات ذات رأس المال المتغيّر DAT/ДАТ (Державне акціонерне товариство Derzhavne Aktsionerne Tovaristvo): ≈ plc (UK) FOP/ФОП (фізична особа підприємець F Ο P): sole proprietorship KT (Командитне товариство Comanditne Tovaristvo): ≈ limited partnership PT/ПT (Повне товариство Povne Tovaristvo): ≈ general partnership TDV/ТДВ (Товариство з додатковою відповідальністю Tovaristvo z Dodatkvoyu Vidpovividalnistyu) TOV/TOB (Товариство з обмеженою відповідальністю Tovaristvo z Obmezhenoyu Vidpovividalnistyu): ≈ Ltd. (UK) PP/ПП (Приватне підприємство Privatne Pidpriemstvo): ≈ Ltd. (UK) VAT/ВАТ( Вiдкрите акцiонерне товариство Vidkrite Aktsionerne Tovaristvo) or PAT/ПАТ (Публічне акціонерне товариство Publisne Aktsionerne Tovaristvo) since 29.04.2009: ≈ plc (UK) ZAT/ЗАТ (Закрите акцiонерне товариство Zakrite Aktsionerne Tovaristvo)or PrAT/ПрАТ (Приватне акціонерне товариство Pritvatne Aktsionerne Tovaristvo) since 29.04.2009:: ≈ plc (UK) AТ/AТ (Акціонерне товариство Aktsionerne Tovaristvo) CIC (Community interest company) CIO (Charitable Incorporated Organisation) Industrial and provident society Partnerships: General partnership LLP (Limited liability partnership) LP (Limited partnership) Companies: Ltd. (Limited, ουαλικά: Cyfyngedig, Cyf) plc (public limited company, Cwmni Cyfyngedig Cyhoeddus, Ccc) Private company limited by guarantee Unlimited company (Anghyfyngedig) Sole proprietorship Federally incorporated: NA (National Association) NT&SA (National Trust and Savings Association) Federal Credit Union Federal Savings Bank State, Territory or Commonwealth incorporated: Sole proprietorship Partnerships: General Partnership LP (Limited Partnership) LLP (Limited Liability Partnership) LLLP (Limited Liability Limited Partnership) Limited Liability Companies: LLC, LC, Ltd. Co. (Limited Liability Company) PLLC (Professional Limited Liability Company) Corporations: Corp., Inc., (Corporation, Incorporated) PC, P.C. (Professional corporation) Doing Business As MChJ (Mas'uliyati Cheklangan Jamiyat/Масъулияти Чекланган Жамият) QMJ (Qo'shimcha ma'suliyatli jamiyat/Қўшимча масъулиятли жамият) AJ (Aksiyadorlik jamiyati/Акциядорлик жамияти) OAJ (Ochiq aksiyadorlik jamiyati/Очиқ акциядорлик жамияти) YoAJ (Yopiq aksiyadorlik jamiyati/Ёпиқ акциядорлик жамияти) XK (Xususiy korxona/Хусусий корхона) XT (Xususiy tadbirkorlik/Хусусий тадбиркорлик) OK (Oilaviy korxona/Оилавий корхона) UK (Unitar korxona/Унитар корхона) QK (Qo'shma korxona/Қўшма корхона) Cty TNHH (Công ty trách nhiệm hữu hạn, Company with Limited Liablity) Cty TNHH MTV (Công ty trách nhiệm hữu hạn một thành viên, Limited Liablity Company with a Single member) Cty CP (Công ty cổ phần, Company with Joint Stock) Công ty hợp danh, Company of Partners) Doanh nghiệp hợp danh, Enterprise Partnership DNNN (Doanh nghiệp nhà nước, Enterprise of the State) DNTN (Doanh nghiệp tư nhân, Enterprise Private) DTNN (Doanh nghiệp có vốn đầu tư nước ngoài, Enterprise with Foreign Investment) HTX (Hợp tác xã, Co-operation) Chi nhánh Nhóm Cty (Công Ty, Group Company) Λογιστική εναρμόνιση στα πλαίσια της Ε.Ε., σελ. 29 (pdf) Πανεπιστήμιο Μακεδονίας