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B.M./BM/בע"מ (Be'eravon Mugbal) literally: by limited liability/warranty, usually translated "Ltd." in English, pronounced "BE'AM" in Hebrew.

Company (corporation) - Formed and registered in Israel in accordance with Israeli law. Most companies limit liability of their members in the form of shares. In this case the term "Limited" or the abbreviation "Ltd." must appear as part of the full name of the Company.

Private Company, 1-50 shareholders, 1 director, may not offer or sell stock or debentures to the public. Articles must containt restriction on transfer of shares.

Public Company, minimum 7 shareholders, may offer stock or debentures to the public after issuing a prospectus with specified information. Must publish annual report that includes audited financial statements and directors' report, filed with Register of Companies, available to the public.

Foreign Company (branch) - Company formed overseas may have a branch or local office in Israel. Must register as a foreign company with Register of Companies within one month of its establishment. If the company uses "limited" as part of its name, it must display its name and the country where it is formed in every invoice, letter, announcement, advertisement, or other official publication. No requirement to publish financial statements of a private company.

Partnership - Entity that consists of persons who contract to form a partnership. Personal liability of the partners is not limited unless they are limited partners of limited partnerships. A foreign partnership is also permitted to do business in Israel.

Self-employed - A self-employed person works entirely for him/herself and is entirely liable for the business. Same rules of registration apply.

Cooperative - Entity found mainly in agriculture (such as a kibbutz or moshav), or transportation, or certain types of marketing operations associated with agricultural products.

Non profit organization - Mainly academic institutions, hospitals, charitable organizations, and municipalities. Non profits are subject to a special law governing their formation and operations.