Nirma LTD

Nirma Ltd.
is a diversified company, present across multiple locations, engaged in manufacturing and

selling synthetic detergents, soap, industrial chemicals and other allied products. With a turnover
exceeding USD 1 billion, Nirma is one of the largest selling detergent brands and the second largest
soap brand in the Indian market. The company also manufactures and market liner Alkyl Benzene
(LAB), Soda Ash, free flow vacuum edible salt.
As a contribution to the betterment of society, Nirma set up an education and research foundation
in 1994, under which Nirma University has acquired the status of a full-fledged university.
Today Nirma University is located in a campus spread over 140 acres of land and has over 500
faculties and over 5000 students.
Nirma
[ www.nirma.co.in]
Chemical
Nirma
[ www.nirmauni.ac.in]
University
Over years, Nirma has diversified into various fields of manufacturing and marketing has
succeeded in achieving either number one or two positions in all of them. For instance, Nirma is
the largest selling detergent in India; ranks No.2 in bath soap category; largest soda-ash
manufacturer in India and seventh largest I the world; largest manufacturer of IV fluids in the world
and has largest market share of IV fluids of India.
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Types of business entity

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challenged and removed. (May 2008)
Companies law
Company · Business
Company forms
Sole proprietorship
Partnership
(General · Limited · LLP)
Corporation
Cooperative
United States
S corporation · C corporation
LLC · LLLP · Series LLC
Delaware corporation
Nevada corporation
Massachusetts business trust
UK / Ireland / Commonwealth
Limited company
(by shares · by guarantee
Public · Proprietary)
Unlimited company
Community interest company
European Union / EEA
SE · SCE · SPE · EEIG

Elsewhere
AB · AG · ANS · A/S · AS · GmbH

K.K. · N.V. · Oy · S.A. · more
Doctrines
Corporate governance
Limited liability · Ultra vires
Business judgment rule
Internal affairs doctrine
De facto corporation and

corporation by estoppel
Piercing the corporate veil

Rochdale Principles
Related areas
Contract · Civil procedure
v•d•e
There are many types of business entity defined in the legal systems of various countries.
These include corporations, cooperatives, partnerships, sole traders, limited liability company
and other specialized types of organization. Some of these types are listed below, by country.
For guidance, approximate equivalents in the company law of English-speaking countries are
given in most cases, e.g. ≈ p.l.c. (UK), ≈ Ltd. (UK), ≈ limited partnership, etc. It should be
remembered, however, that the regulations governing particular types of entity, even those
described as roughly equivalent, may differ to a greater or lesser extent between countries.
Depending on which type of business entity you choose will also influence the legal
structure.[1]
This list is incomplete; you can help by expanding it.
Contents
[hide]
• 1 Argentina
• 2 Australia
• 3 Austria
• 4 Belarus
• 5 Belgium
• 6 Bosnia and Herzegovina
• 7 Brazil
• 8 Bulgaria
• 9 Cambodia
• 10 Canada
• 11 Chile
• 12 China
• 13 Colombia
• 14 Croatia
• 15 Czech Republic
• 16 Denmark
• 17 Dominican Republic
• 18 Egypt
• 19 Estonia
• 20 European Economic Area (including the European Union)
• 21 Finland
• 22 France
• 23 Germany
• 24 Greece
• 25 Hong Kong
• 26 Hungary
• 27 Iceland
• 28 India
• 29 Indonesia
• 30 Iran
• 31 Ireland
• 32 Israel
• 33 Italy
• 34 Japan
• 35 Kazakhstan
• 36 Korea, South
• 37 Latvia
• 38 Lithuania
• 39 Luxembourg
• 40 Macedonia
• 41 Malaysia
• 42 México
• 43 Namibia
• 44 Netherlands
• 45 New Zealand
• 46 Nigeria
• 47 Norway
• 48 Pakistan
• 49 Peru
• 50 Philippines
• 51 Poland
• 52 Portugal
• 53 Romania
• 54 Russia
• 55 Serbia
• 56 Singapore
• 57 Slovakia
• 58 Slovenia
• 59 South Africa
• 60 Spain
• 61 Sweden
• 62 Switzerland
• 63 Thailand
• 64 Turkey
• 65 Ukraine
• 66 United Kingdom
• 67 United States
○ 67.1 Federally incorporated
○ 67.2 State, Territory or Commonwealth incorporated
• 68 Uruguay
• 69 Uzbekistan
• 70 Vietnam
• 71 References
[edit] Argentina
• S.A. (Sociedad Anónima): ≈ p.l.c. (UK)
• S.R.L. (Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK)
• Sociedad en Comandita: ≈ limited partnership
• S.E. (Sociedad del Estado): ≈ state enterprise
[edit] Australia
• Inc. (Incorporated): restricted to non-profit associations
• Ltd. (Limited): ≈ p.l.c. (UK). The suffix Ltd. may also be used by a private company
limited by guarantee, such as a charity or university (these may obtain dispensation
from the Registrar of Companies to operate without the suffix).
• NL (No liability): a type of mining, speculative or research company with no right to
call up the unpaid issue price of shares
• Pty. Ltd. (Proprietary Limited Company): ≈ Ltd. (UK)
• Pty. Ltd. (Proprietary Limited Company): ≈ Ltd. (UK) ATF Trust. In Australia
companies can act as a trustee for a trust.
• Pty. (Unlimited Proprietary) company with a share capital: A company, similar to its
limited company (Ltd., or Pty. Ltd.) counterpart, but where the liability of the
members or shareholders is not limited.
[edit] Austria
• AG (Aktiengesellschaft): ≈ p.l.c. (UK). Minimum capital €70,000.
• GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital
€35,000.
• KG (Kommanditgesellschaft): limited partnership
• OG (Offene Gesellschaft): general partnership
• Genossenschaft: Cooperative
See also help.gv.at (Austrian government site, in German)
[edit] Belarus
• ААТ (Адкрытае акцыянернае таварыства): ≈ p.l.c. (UK), open
• ЗАТ (Закрытае ацыянернае таварыства): ≈ p.l.c. (UK), closed
• ІП (індывідуальны прадпрымальнік): sole proprietorship
• ПУП (Прыватнае унітарнае прадпрыемства): private unitary enterprise
• ТАА (Таварыства з абмежаванай адказнасцю): ≈ Ltd. (UK)
[edit] Belgium
Dutch, French or German names may be used.
• NV (Naamloze Vennootschap) / SA (Societé Anonyme): ≈ p.l.c. (UK)
• 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): single member
company
• Comm.V (Gewone Commanditaire Vennootschap) / SCS (Société en Commandite
Simple): limited partnership
• Comm.VA (Commanditaire Vennootschap op Aandelen) / SCA (Société en
Commandite par Actions): limited partnership with shares
• CVBA (Coöperatieve Vennootschap met Beperkte Aansprakelijkheid) / SCRL
(Société Coopérative à Responsabilité Limitée): limited liability cooperative
• CVOA (Coöperatieve Vennootschap met Onbeperkte Aansprakelijkheid) / SCRI
(Société Coopérative à Responsabilité Illimitée): unlimited liability cooperative
• VOF (Vennootschap Onder Firma) / SNC (Société en Nom Collectif): ≈ general
partnership
[edit] Bosnia and Herzegovina
• d.d.(dioničko društvo): ≈ p.l.c. (UK) ≈ AG (Germany)
• a.d.(akcionarsko društvo): ≈ p.l.c. (UK) ≈ AG (Germany)
• d.n.o.(društvo s neograničenom solidarnom odgovornošću): ≈ general partnership
• d.o.o.(društvo s ograničenom odgovornošću): ≈ Ltd. (UK) ≈ GmbH (Germany)
• k.d.(komanditno društvo): ≈ limited partnership
[edit] Brazil
• Ltda. (Limitada): ≈ Ltd. (UK)
• S.A. (Sociedade Anônima): ≈ p.l.c. (UK)
• Sociedade em Conta por Ações: limited partnership with shares
• Sociedade em Comandita Simples: ordinary limited partnership
• Sociedade em Nome Coletivo: ≈ general partnership
[edit] Bulgaria
• AD / АД (aktsionerno drujestvo / акционерно дружество): joint stock company ≈
p.l.c. (UK)
• ADSITz / АДСИЦ (aktsionerno druzhestvo sus spetsialna investitsionna tsel /
акционерно дружество със специална инвестиционна цел): real estate investment
trust
• EAD / ЕАД (ednolichno aktsionerno druzhestvo / еднолично акционерно
дружество): type of AD with a single member
• EOOD / ЕООД (ednolichno druzhestvo s ogranichena otgovornost / еднолично
дружество с ограничена отговорност): type of OOD with a single member
• ET / ЕТ (ednolichen turgovetz / едноличен търговец): sole proprietorship
• OOD / ООД (drujestvo s ogranichena otgovornost / дружество с ограничена
отговорност): ≈ Ltd. (UK)
• KD / КД (komanditno druzhestvo / командитно дружество): ≈ limited partnership
• KDA / КДА (komanditno druzhestvo s aktzii / командитно дружество с акции):
limited partnership with shares
• SD / СД (subiratelno druzhestvo / събирателно дружество): ≈ general partnership,
but having legal personality
[edit] Cambodia
• SP (Sole Proprietorship)
• GP (General Partnership)
• LP (Limited Partnership)
• SM Pte Ltd. (Single Member Private Limited Company):
• Pte Ltd. (Private Limited Company): ≈ [private limited company (Ltd.)] (UK)
• Plc Ltd. (Public Limited Company): ≈ p.l.c. (UK)
• PEEC (Public Establishment with Economic characteristics)
• State Company: ≈ p.l.c.
• State Joint Venture Company: ≈ p.l.c.
[edit] Canada
In Canada entities can be incorporated under either federal or provincial (or territorial) law.
Unlimited liability corporations can be formed in Alberta "AULC" and Nova Scotia
"NSULC".
The word or expression “Limited”, Limitée, “Incorporated”, Incorporée, “Corporation” or
Société par actions de régime fédéral or the corresponding abbreviation “Ltd.”, Ltée, “Inc.”,
“Corp.” or S.A.R.F. forms part of the name of every entity incorporated under the Canada
Business Corporations Act (R.S., 1985, c. C-44). ≈ Ltd. or Plc (UK)
As an exception, entities registered prior to 1985 may continue to be designated Société
commerciale canadienne or by the abbreviation S.C.C.
Under the Canada Cooperatives Act (1998, c. 1), a co-operative must have the word
“cooperative”, “co-operative”, “coop”, “co-op”, coopérative, “united” or “pool”, or another
grammatical form of any of those words, as part of its name.
[edit] Chile
• SpA (Sociedad por acciones): limited partnership with shares
• EIRL (Empresa Individual de Responsabilidad Limitada): individual enterprise with
limited liability
• LTDA. (Sociedad de responsabilidad limitada): ≈ Ltd. (UK)
[edit] China
• 有限公司: ≈ Ltd. (UK). See also Partnership (China).
• 股份有限公司: ≈ p.l.c. (UK)
See below for Hong Kong.
[edit] Colombia
• Ca. (y Compañía): company, shares with minor partners
• SCA (Comandita por acciones): limited partnership with shares.
• S. en C. (Comandita simple): limited partnership Commonly used for family business
• Ltda. which is more comparable to a General Partnership
• E.U.:(Empresa Unipersonal) [sole proprietorship]
• S.A.S. Sociedades anónimas simplificadas:
• Suc. de Descendants: successors of a previous company
[edit] Croatia
• d.d. (dioničko društvo): ≈ p.l.c. (UK)
• d.o.o. (društvo s ograničenom odgovornošću): ≈ Ltd. (UK)
• javno trgovačko društvo: ≈ general partnership
• komanditno društvo: ≈ limited partnership
[edit] Czech Republic
• a.s., akc. spol. (Akciová společnost): ≈ p.l.c. (UK). Minimum share capital CZK 2m
(20m for IPOs). Must have a supervisory board in addition to the management board.
• s.r.o., spol. s r.o. (Společnost s ručením omezeným): ≈ Ltd. (UK)
• v.o.s. (veřejná obchodní společnost): ≈ general partnership
[edit] Denmark
• ApS (Anpartsselskab): ≈ Ltd. (UK). Minimum capital DKK 80,000.
• A/S (Aktieselskab): ≈ p.l.c. (UK). Minimum capital DKK 500,000.
• A.M.B.A. (Andelsselskab med begrænset ansvar): limited liability cooperative
• I/S (Interessentskab): ≈ general partnership
• K/S (Kommanditselskab): ≈ limited partnership
[edit] Dominican Republic
• C. x A. (Compañía por Acciones): ≈ limited partnership/partial ownership status
spread across a specific number of parties.
• S.A. (Sociedad Anónima): ≈ public limited company
[edit] Egypt
• SAE (Sharikat al-Mossahamah) ≈ p.l.c. (UK). Minimum capital EGP 250,000.
• LLC (Limited Liabilities Company) ≈ Ltd. (UK). No Minimum capital .
• Sharikat Tadamun ≈ general partnership
• Sharikat Tawssiyah Bassita ≈ Unlimited company
• Sharikat Tawssiyah Belashom ≈ LLP
[edit] Estonia
• OÜ (Osaühing) ≈ Ltd. (UK). Minimum capital EEK 40,000.
• AS (Aktsiaselts) ≈ p.l.c. (UK). Minimum capital EEK 400,000.
• Tulundusühistu ≈ limited liability cooperative
• MTÜ (Mittetulundusühing) ≈ non-profit organization
• TÜ (Täisühing) ≈ general partnership
• UÜ (Usaldusühing) ≈ limited partnership
• FIE (Füüsilisest isikust ettevõtja) ≈ sole proprietorship
[edit] European Economic Area (including the European
Union)
• SCE (Societas Cooperativa Europaea): a European Cooperative (Societas
Cooperativa Europaea is Latin for "European Cooperative Society").
• SE (Societas Europaea): a European (Public) Limited Company (Societas Europaea is
Latin for "European Company").
An SE or SCE may be created by registration in any of the EU/EEA Member States, and is
subject to the European Company Statute. It may relocate its registered office to any other
EU/EEA Member State with minimal formalities.
• EEIG (European Economic Interest Grouping): an EU legal entity designed to enable
cross-border cooperation between companies. It has unlimited liability and is not
liable for corporation tax.
• (proposed) SPE (Societas Privata Europaea): a European private limited company,
corresponding to Ltd., GmbH, etc. This form of company is currently being proposed
by the European Commission.
[edit] Finland
• Ay (avoin yhtiö, Swedish: öppet bolag): ≈ general partnership (use optional)
• Ky (kommandiittiyhtiö, Swedish kommanditbolag, Kb): ≈ limited partnership
• Oy (osakeyhtiö, Swedish: aktiebolag, Ab): ≈ Ltd. (UK). Minimum share capital
€2500.
• Oyj (julkinen osakeyhtiö, Swedish: publikt aktiebolag, Abp): ≈ p.l.c. (UK)
• Ok (osuuskunta, Swedish: andelslag, Anl.): ≈ cooperative
• T:mi (toiminimi), Yksityinen elinkeinonharjoittaja (Swedish: firma/F:ma, enskild
näringsidkare): sole proprietorship (use optional)
• ry (rekisteröity yhdistys, Swedish förening): registered voluntary association
• rp (rekisteröity puolue, Swedish: registrerat parti): registered political party
• säätiö (Swedish: stiftelse): foundation
• valtion liikelaitos (Swedish: statens affärsverk): commercial government agency,
expected to fund themselves, but debts directly backed by state funds — distinguished
from regular companies where the government owns stock. (See: List of Finnish
government enterprises)
• kunnallinen liikelaitos (Swedish: kommunal affärsverk): municipal enterprise, similar
as previous but run by a municipality
The abbreviations are usually in Finnish, but Swedish names may also be used either as is or
in combination with Finnish, e.g. Oy Yritys Ab.
In addition to native types, European Union types are implemented:
• SE (Eurooppayhtiö), European Company
• SCE (Eurooppaosuuskunta), European Cooperative Society
• EEIG (Eurooppalainen taloudellinen etuyhtymä, Swedish: europeisk ekonomisk
intressegruppering), European Economic Interest Grouping
[edit] France
• Auto-Entrepreneur: ≈ sole proprietorship (UK) with an income cap
• EI (Entreprise individuelle/entreprise en nom personnel): ≈ sole proprietorship (UK)
• Investment funds:
○ FCP (Fonds commun de placement): unincorporated investment fund
○ SICAF (Société d'investissement à capital fixe): closed-end investment fund
○ SICAV (Société d'investissement à capital variable): ≈ unit trust (UK), mutual
fund (US)
• Partnerships (société de personnes):
○ SNC (Société en nom collectif): ≈ general partnership
○ SCS (Société en commandite simple): ≈ limited partnership
○ SCA (Société en commandite par actions): ≈ master limited partnership (US),
mixed liability company (Guernsey)
• Companies (société de capitaux):
○ SARL, SàRL (Société à responsabilité limitée): ≈ private limited company
(Ltd.) (UK)
 EURL (Entreprise unipersonnelle à responsabilité limitée): ≈ single
member company (SME Pvt) (Pakistan)
○ SA (Société anonyme): ≈ public limited company (p.l.c.) (UK)
 SCOP (Société coopérative de production): ≈ co-operative
 SEM (Société d'économie mixte): semi-public company
○ Société par actions: ≈ (limited liability) joint stock company (JSC)
 SAS (Société par actions simplifiée): ≈ simplified joint stock company,
often used for subsidiaries. It has a chairman but no board.
 SASU (Société par actions simplifiée unipersonnelle): single member
simplified joint stock company
[edit] Germany
• AG (Aktiengesellschaft): ≈ p.l.c. (UK). Minimum capital €50,000.
• GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital
€25,000. If under the trade name "Unternehmergesellschaft (haftungsbeschränkt)", its
minimum capital is €1 (times the number of shares).
• KG (Kommanditgesellschaft): ≈ limited partnership
• KGaA (Kommanditgesellschaft auf Aktien): limited partnership with shares
• GmbH & Co. KG and GmbH & Co. KGaA: a special type of Kommanditgesellschaft
in which the general partner is a GmbH. The GmbH & Co. KGaA it is a variant with
shares.
• AG & Co. KG and AG & Co. KGaA: a special type of Kommanditgesellschaft in
which the general partner is an Aktiengesellschaft. The AG & Co. KGaA is a variant
with shares.
• OHG (Offene Handelsgesellschaft): ≈ general partnership. No minimum capital, full
liability of partners.
• GbR (Gesellschaft Bürgerlichen Rechts): partnership under civil law. No minimum
capital, full liability of partners, non-business or small-business activities only.
• Partenreederei: A form of combined and continued ownership of a single merchant
vessel.
• PartG (Partnerschaftsgesellschaft): type of partnership available to certain professions
like lawyer, physician or tax consultant and similar. Similar to a limited liability
partnership.
• e.G. (eingetragene Genossenschaft): ≈ cooperative
[edit] Greece
• A.E. (Anonimi Eteria/Ανώνυμη Εταιρία): ≈ p.l.c. (UK), minimum capital €60,000
• E.E. (Eterorithmos Eteria/Ετερόρρυθμος Εταιρία): limited partnership
• E.P.E. (Eteria Periorismenis Euthinis/Εταιρία Περιορισμένης Ευθύνης): ≈ Ltd. (UK),
minimum capital €4,500
• M.E.P.E. (Monoprosopi Eteria Periorismenis Euthinis/Μονοπρόσωπη ΕΠΕ): type of
E.P.E. with a single member
• O.E. (Omorithmos Eteria/Ομόρρυθμος Εταιρία): general partnership
• Α.Β.Ε.Ε. (Anonimi Biomixaniki Emporiki Eteria/ Ανώνυμη Βιομηχανική Εμπορική
Εταιρεία)
• Ο.Β.Ε.Ε. (Omorithmi Biomixaniki Emporiki Eteria/ Ομόρρυθμη Βιομηχανική
Εμπορική Εταιρεία)
[edit] Hong Kong
• Ltd. (Limited / 有限公司): may denote either a private or public company limited by
shares, or a company limited by guarantee. Under the Hong Kong Companies
Ordinance (Chapter 32), the name of a Hong Kong incorporated company may be
registered in either the English or Chinese language, or both.
• Unltd. or Ultd. (Unlimited / 無限公司): similar to a limited liability company (Ltd.)
but whose members or shareholders do not benefit from limited liability should the
company ever go into formal liquidation. It is not a requirement under company law
to add or state the word or designation Unlimited (無限公司) or its abbreviations
(Unltd., or Ultd.) at the ending of its legal company name, and most unlimited
companies do not.
[edit] Hungary
• e.v. (egyéni vállalkozó): sole proprietorship
• e.c. (egyéni cég): sole proprietorship registered at "companies house"
• bt. (betéti társaság): partnership, at least one unlimited/general partner and one limited
partner
• kft. (korlátolt felelősségű társaság): ≈ Ltd. (UK)
• kht. (közhasznú társaság): community interest Ltd. (UK) (not registrable anymore,
must use Nonprofit Kft instead)
• kkt. (közkereseti társaság): ≈ general partnership
• kv. (közös vállalat): joint venture
• rt. (részvénytársaság) limited company with shares (not registrable anymore, must use
Zrt or Nyrt depending on publicness)
• zrt. (zártkörűen működő részvénytársaság): ≈ Ltd. (UK)
• nyrt. (nyilvánosan működő részvénytársaság): ≈ p.l.c. (UK)
Of these, only nyrt., zrt., and kft. have legal personality.
[edit] Iceland
Name Type Notes
• Minimum capital: ISK 500,000 (£2,640;
ehf. (einkahlutafélag) ≈ Ltd. (UK) €2,946; $4,013).
• Minimum shareholders: 1.
einstaklingsfyrirtæki sole proprietorship
• Minimum capital: ISK 4,000,000
hf. (hlutafélag) ≈ p.l.c. (UK) (£21,127; €23,570; $32,105).
• Minimum shareholders: 2.
ohf. (opinbert government-owned
hlutafélag) company
samlagsfélag ≈ limited partnership
samvinnufélag cooperative
sf. (sameignarfélag) ≈ general partnership
[edit] India
• Sole Proprietorship - liability is unlimited.
• Partnership - liability is joint and several and is unlimited.
partners - Two types 1. Active Partner 2. Sleeping Partner
• Limited Liability Partnership - Liability is limited
• HUF (Hindu Undivided Family) - businesses owned by a joint family belonging to
Hindu religion. Even though Jain and Sikh families are not governed by the Hindu
law, they can still form a HUF.
• Cooperative
• Family Owned Business
• Pvt. Ltd. (Private Limited Company): ≈ Ltd. (UK). May have 2–50 shareholders;
shares are held privately and can not be offered to public.
• Ltd. (Public Limited Company)): ≈ p.l.c. (UK)
• Public Sector Unit (PSU) - Alternatively known as Public Sector Enterprise (PSE). It
may be public limited company listed on stock exchanges with major ownership by a
state government or a central government of India or it may be unlisted entity with
major ownership by a state government or a central government of India. Some of
these entities are formed as business entities through special legislation, where these
entities are governed by the statutes of these legislation and may or may not be
governed by company laws like a typical business entity.
• Unlimited company. A company, similar to its limited company (Ltd., or Pvt. Ltd.)
counterpart, but where the liability of the members or shareholders is not limited.
[edit] Indonesia
• Yayasan: foundation
• UD (Usaha Dagang): sole proprietorship
• Fa (Firma): a partnership firm for the purpose of dealing with third parties.
• Koperasi: a cooperative, where the clients/customers are also the owner
• Maatschap (Persekutuan Pedata): a professional partnership, where the partners are
treated as natural persons for tax and liability purposes e.g. Kantor Akuntan Publik
Siddharta, Siddharta & Wijaya.
• Persekutuan Komanditer (Dutch: CV – Commanditaire Vennootschaap): limited
partnership
• Perusahaan Umum (Perum), Perusahaan Jawatan (Perjan): state-owned entities e.g.
Perum Peruri, Perjan Rumah Sakit Fatmawati
• PT (PERSERO) Tbk, PT (PERSERO): state-owned or majority state-owned PT Tbk
or PT, e.g. PT Bank Mandiri (Persero) Tbk
• PT (Perseroan Terbatas): ≈ Ltd. (UK), e.g. PT Astra Honda Motor
• PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka): ≈ p.l.c. (UK). Listed on
the Indonesia Stock Exchange, e.g. PT Multi Bintang Indonesia Tbk. Formerly also
Dutch NV (Naamloze Vennootschap)
[edit] Iran
• ‫( شرکت سهامی عام‬Sherkat Sahami Am): ≈ p.l.c. (UK), public
• ‫( شرکت سهامی خاص‬Sherkat Sahami Khas): ≈ p.l.c. (UK), private
• ‫( شرکت با مسئولیت محدود‬Sherkat ba Masouliyat Mahdoud): ≈ Ltd. (UK)
• ‫( شرکت مختلط غیر سهامی‬Sherkat Mokhtalet Gheyr Sahami): ≈ limited partnership
• ‫( شرکت مختلط سهامی‬Sherkat Mokhtalet Sahami): mixed joint-stock partnership
• ‫( شرکت تضامنی‬Sherkat Tazamoni): ≈ general partnership
• ‫( شرکت نسبی‬Sherkat Nesbi): proportional liability partnership
• ‫( شرکت تعاونی تولید و مصرف‬Sherkat Ta’avoni Tolid va Masraf): production and
consumption cooperative
[edit] Ireland
Similar to United Kingdom below, though without the class Community Interest Company.
There were two forms of Company Limited by Guarantee, but only the form without a share
capital is now used. Irish names may also be used, such as cpt (cuideachta phoibli theoranta)
for p.l.c., and Teo (Teoranta) for Ltd.
[edit] Israel
• B.M./BM/‫( בע"מ‬Be'eravon Mugbal) literally: by limited liability/warranty, usually
translated "Ltd." in English, pronounced "BE'AM" in Hebrew.
[edit] Italy
• Partnerships:
○ S.s. (Società semplice) ≈ general partnership
○ S.n.c. ("Società in nome collettivo"): ≈ general partnership
○ S.a.s (Società in accomandita semplice): ordinary limited partnership
• Corporations:
○ S.p.A. (Società per Azioni): ≈ p.l.c. (UK)
○ S.a.p.a (Società in accomandita per azioni): ≈ limited partnership with shares
○ S.r.l., Srl, S.R.L. (Società a responsabilità limitata): ≈ Ltd. (UK)
• Cooperatives:
○ S.c.r.l. (Società cooperativa a responsabilità limitata) cooperative limited
(liability) company
[edit] Japan
Business corporations are referred to as kaisha (会社) and are formed under the Companies
Law of 2005.There are currently(2010) 5 types and each of them has legal personality:
• 株式会社 (kabushiki-kaisha or kabushiki-gaisha, "K.K.") - lit. "stock company," the
most typical form of business corporation.
• 有限会社 (yūgen-kaisha or yūgen-gaisha, "Y.K.") - lit. "limited company," a close
corporation form for smaller businesses, abolished in 2006
• 合同会社 (gōdō-kaisha or gōdō-gaisha, "G.K.") - lit. "amalgamated company," a
close corporation form similar to the American LLC, introduced in 2006 instead of
abolished "Y.K."
• 合資会社 (gōshi-kaisha or gōshi-gaisha, "GSK") - corporation similar to a limited
partnership
• 合名会社 (gōmei-kaisha or gōmei-gaisha, "GMK") - corporation similar to a general
partnership
Partnerships are referred to as 'kumiai'(組合). Each of these 4 types has no legal personality
though other corporations, which include 'kumiai'("組合") in their name, have:
• 任意組合(ni n i kumiai, "NK") - general partnership(Civil Code)
• 匿名組合(Tokumei kumiai, "TK") - anonymous partnership, a investment bilateral
contract(Commercial Code, Book 2 Ch.4 Article 535 et seq)
• 投資事業有限責任組合(toushi jigyou yūgensekin kumiai, "?") - limited partnership
for investment (Limited Partnership for Investment Act 1998, Rev.2004)
• 有限責任事業組合(yūgen-sekinin-jigyō-kumiai) - similar to a Limited Liability
Partnership(Limited Liability Partnership Act of 2005)
Corporations formed by the Professionals under the statutes governing them and their
qualifications. These corporations can NOT gain limited liability except for the audit
corporation:
• 監査法人 (kansa-hōjin) - audit corporation, The certification of limited liability needs
some requirements such as information disclosure(Certified Public Accountant Law)
• 税理士法人 (zeirishi-hōjin) - tax accounting corporation(Tax Accountant Law)
• 弁護士法人 (bengoshi-hōjin) - legal services corporation(Attorney Law)
Corporations formed as Non-Profit Organization:
• General Association & General Foundation, providing club goods is allowed, though
these 2 types are oriented to provide public goods:
○ 一般社団法人 (ippan-shadan-hōjin) - incorporated association, which needs
one member, though 2 members when establishment, at least(Law concerning
General Incorporated Association and General Incorporated Foundation of
2008)
○ 一般財団法人 (ippan-zaidan-hōjin) - incorporated foundation, which needs
asset of 3 million yen at least(Law concerning General Incorporated
Association and General Incorporated Foundation of 2008)
• Public Association & Public Foundation, are the above 2 types given some
advantages such as tax exemption and licensed to have "公益"(koueki, public) in its
name after the Certification of Public Benefit:
○ 公益社団法人(koueki-shadan-hōjin)- incorporated public association(Law for
Certification of Public Association and Public Foundation of 2008)
○ 公益財団法人(koueki-zaidan-hōjin)- incorporated public foundation(Law for
Certification of Public Association and Public Foundation of 2008)
• 特定非営利活動法人(tokutei-hieiri-katsudou-houjin, jpn. abbr."NPO 法人" or "トク
ヒ(tokuhi)") -incorporated Non-Profit Organization, which is similar to General
Association. However, it must provide public goods. Nowadays, the meaning of this
corporation type is unclear because of the above 4 types(Law for Promotion of
Specific Non-Profit Activities　of 1998)
• 学校法人 (gakkō-hōjin) - school corporation, defined under the law as a foundation
having school function (Private School Law)
• 宗教法人 (shūkyō-hōjin) - religious corporation (Religious Corporation Law)
• 社会福祉法人 (shakai-fukushi-hōjin) - social welfare corporation (Social Welfare
Law)
Corporations formed under other statutes are as follows:
• 相互会社 (sōgo-kaisha or sōgo-gaisha) - mutual insurer (Insurance Business Law)
• 医療法人 (iryō-hōjin) - medical corporation, includes 6 types(Medical Care Law)
• 共同組合 (kyōdō-kumiai) - cooperative (formed under several specialized statutes)
• 信用組合 (shin'yō-kumiai) - credit union (Credit Union Law)
• 信用金庫 (shin'yō-kinko) - shinkin bank (Shinkin Bank Law)
Types of Public Government Service Groups
• 地方公共団体 (chihō-kōkyō-dantai) - local authority (prefectures, cities, etc.)
○ 一部事務組合 (ichibu-jimu-kumiai) - part public service joint venture of local
authorities
○ 全部事務組合 (zenbu-jimu-kumiai) - entire public service joint venture of
local authorities
Types of public corporations include:
• 特殊法人 (tokusyu-hōjin) - public service corporation
○ 公団 (kōdan) - public investment corporation
○ 公庫 (kōko) - public finance corporation
○ 公社 (kōsha) - public service corporation
• 独立行政法人 (dokuritu-Gyōsei-hōjin) - public service corporation, or officially
Incorporated Administrative Agency
○ 国立大学法人 (kokuritsu-daigaku-hōjin) - national university corporation
○ 公立大学法人 (kōritsu-daigaku-hōjin) - public university corporation
[edit] Kazakhstan
• АО (Aktsionernoe obschestvo/Акционерное общество): Joint stock company
• ТОО (Tovarishchestvo s ogranichennoy otvetstvennostyu/Товарищество с
ограниченной ответственностью): limited liability partnership
• ТДО (Товарищество с дополнительной ответственностью) Additional liability
partnership
• ГП (Gosudarstvenoe predpriyatie/Государственное предприятие): State company
• КТ (Командитное товарищество)
• ОО (Общественное объединение) Social association
• ПТ (Полное товарищество) Full partnership
• ПтК (Потребительский кооператив)
• ПрК (Производственный кооператив)
• РО (Религиозное объединение)
• Учр (Учреждение)
[edit] Korea, South
• 주식회사 or 株式會社 (jusik hoesa): ≈ p.l.c. (UK)
• 유한회사 or 有限會社 (yuhan hoesa): ≈ Ltd. (UK)
• 합자회사 or 合資會社 (hapja hoesa): corporation similar to a limited partnership
• 합명회사 or 合名會社 (hapmyoung hoesa): corporation similar to a general
partnership
[edit] Latvia
• SIA (Sabiedrība ar ierobežotu atbildību): ≈ Ltd. (UK)
• AS (Akciju sabiedrība): ≈ p.l.c. (UK)
[edit] Lithuania
• UAB (Uždaroji akcinė bendrovė): ≈ Ltd. (UK)
• AB (Akcinė bendrovė): ≈ p.l.c. (UK)
• VšĮ (Viešoji įstaiga): ≈ non-profit organization
• IĮ (Individuali įmonė): ≈ sole proprietorship
• TŪB (Tikroji ūkinė bendrija): ≈ general partnership
• KŪB (Komanditinė ūkinė bendrija): ≈ limited partnership
[edit] Luxembourg
• S.A. (Société anonyme): ≈ p.l.c. (UK)
• S.A.R.L. (Société à responsabilité limitée): ≈ Ltd. (UK)
[edit] Macedonia
• А.Д. (Акционерско Друштво): ≈ p.l.c. (UK)
• Д.О.О (Друштво со Ограничена Одговорност): ≈ Ltd. (UK)
• К.Д. (Командитно друштво): ≈ limited partnership
• К.Д.А (Командитно друштво со акции): ≈ limited partnership with shares
• Ј.Т.Д (Јавно трговско друштво): ≈ General partnership
[edit] Malaysia
• Bhd. (Berhad): ≈ p.l.c. (UK)
• Sdn. Bhd. (Sendirian Berhad): ≈ Ltd. (UK)
[edit] México
Business entities according to the "Ley General de Sociedades Mercantiles" (General
Law of Business entities)
• S.A.(Sociedad Anónima): ≈ p.l.c. (UK)
• S. de R.L.(Sociedad de Responsabilidad Limitada): ≈ Ltd. (UK)
• Associates name and "y compañía" or Associates name and "y sucesores"(Sociedad
en Nombre Colectivo): ≈ general partnership
• S. en C. (Sociedad en Comandita Simple): ≈ limited partnership
• S. en C. por A. (Sociedad en Comandita por Acciones): ≈ master limited partnership
Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case
has to add the " de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de
C.V."
Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)
• S.A.B. (Sociedad Anónima Bursátil)
• S.A.P.I. (Sociedad Anónima Promotora de Inversion)
[edit] Namibia
• Close Corporation*
• Companies*
• Sole Trader*
[edit] Netherlands
• Coöperatie ("cooperative"), Onderlinge Waarborgmaatschappij ("mutual insurance
company"): associations which are allowed to pay dividends to their members;
liability may be full, limited (B.A.) or excluded (U.A.)
• N.V. (Naamloze Vennootschap): ≈ p.l.c. (UK). The name means "nameless
company". Minimum issued share capital upon incorporation: EUR 45,000.
• B.V. (Besloten Vennootschap): ≈ Ltd. (UK). The name means "secluded company".
Minimum issued share capital upon incorporation: EUR 18,000.
• C.V. (Commanditaire Vennootschap): ≈ limited partnership
• Maatschap: ≈ limited liability partnership, a professional partnership where the
partners are treated as natural persons for tax and liability purposes.
• V.O.F. (Vennootschap Onder Firma): ≈ general partnership
Corporations are registered with a regional Chamber of Commerce, in the Dutch Trade
Register.[2]
[edit] New Zealand
• LTD (Limited): ≈ p.l.c. or Ltd. (UK). All New Zealand limited liability companies
must use the suffix LTD. An unlimited liability company may not.
[edit] Nigeria
• Limited (Ltd.): a private company limited by shares
• Public Limited Company (PLC): a public company limited by shares
• Limited by Guarantee (Ltd./Gte.): a company limited by guarantee (non-profit
company)
• Unlimited (ULtd.): A company with a share capital, similar to its limited company
(Ltd., or PLC.) counterparts, but where the liability of the members or shareholders is
not limited.
[edit] Norway
• ASA (Allmennaksjeselskap): ≈ p.l.c. (UK). Minimum capital NOK 1,000,000
• AS (Aksjeselskap): ≈ Ltd. (UK). Minimum capital NOK 100,000.
• ANS (Ansvarlig selskap): general partnership with mutual liability
• BA (Selskap med begrenset ansvar): cooperatives and companies created by
legislatation
• BL (Borettslag): housing share company
• DA (Selskap med delt ansvar): general partnership with apportioned liability
• Enkeltpersonforetak: sole proprietorship
• Etat: state, county or municipal agency
• FKF (Fylkeskommunalt foretak): county enterprise
• HF (helseforetak): subsidiary health enterprise
• IKS (Interkommunalt selskap): inter-municipal enterprise (owners' liability)
• KF (Kommunalt foretak): municipal enterprise (owner's liability)
• KS (Kommandittselskap): ≈ limited partnership
• NUF (Norskregistrert utenlandsk foretak): foreign enterprise registered in Norway
• RHF (regionalt helseforetak): regional health enterprise
• SF (Statsforetak): state enterprise
• Sparebank: savings bank
• Stiftelse: a foundation, with capital but without members or shareholders. It is allowed
to make a profit, but is more suited for non-commercial purposes.
[edit] Pakistan
• Ltd. (Limited): ≈ p.l.c. (UK)
• SME Pvt(ltd): Single member company
• Pvt. Ltd. (Private Limited Company): ≈ Ltd. (UK)
• Unlimited company. A company, similar to its limited company (Ltd., or Pvt. Ltd.)
counterpart, but where the liability of the members or shareholders is not limited.
[edit] Peru
regisered companies and non-registered companie
[edit] Philippines
• Co. (Company): can be used for general partnerships
• Corp. (Corporation)
• Inc. (Incorporated)
• Ltd. (Limited), Ltd. Co. (Limited Company): for limited partnerships
Older forms (now rarely used)
• Cía (Compañía): for partnerships and other forms of business during the Spanish rule
• SA (Sociedad Anónima): formed under Spanish rule
[edit] Poland
• jednoosobowa działalność gospodarcza: sole proprietorship
• P.P. (Przedsiębiorstwo Państwowe): state enterprise (has legal personality)
• S.A. (spółka akcyjna): ≈ p.l.c. (UK). Minimum share capital PLN 100,000 (approx.
€25,000).
• s.c. (spółka cywilna): "civil partnership", not a partnership or a company, but rather
an agreement on the sharing of profits, losses and ownership of a business. Can be
likened to a voluntary association.
• S.K.A. (spółka komandytowo-akcyjna): limited partnership with shares. Minimum
share capital PLN 50,000 (approx. €12,500).
• sp.j. (spółka jawna): ≈ general partnership
• sp.k. (spółka komandytowa): ≈ limited partnership
• sp.p. (spółka partnerska): ≈ limited liability partnership May also be denoted by the
addition of i partner(zy) ("and partner(s)") to the firm's name. Can only be used for
the purpose of practicing as a licensed professional listed in the appropriate provision
of the Commercial Companies Code. The partners are fully liable for the partnership's
debts, with the exception of debts incurred by other partners practicing their licensed
profession and employees under their direction.
• Sp. z o.o. (spółka z ograniczoną odpowiedzialnością): ≈ Ltd. (UK). Minimum share
capital PLN 5,000 (approx. €1,250).
• Spółdzielnia: ≈ cooperative. Has legal personality. May also be denoted by the word
Spółdzielczy in the firm's name.
References: (Polish) Commercial Companies Code of 15 September 2000 (Dz.U. No 94 item 1037 as amended);
(Polish) Civil Code of 23 April 1964 (Dz.U. No 16 item 93 as amended); (Polish) Law on Cooperatives of 16
September 1982 (Dz.U. 2003 No 188 item 1848 as amended)
[edit] Portugal
• CRL (Cooperativa de Responsabilidade Limitada): limited liability cooperative
• S.A. (Sociedade Anónima): ≈ p.l.c. (UK), and these are further classified as:
○ S.A., Sociedade Aberta: ≈ publicly traded corporation (literally "open
company").
○ S.F., Sociedade Fechada: ≈ privately held (closely held) corporation (literally
"closed company")
• Lda. (Limitada): ≈ Ltd. (UK), and these might be:
○ Unipessoal Lda.: single member company (literally: "Unipersonal Ltd.")
• SGPS (Sociedade Gestora de Participações Sociais): holding corporation (literally
"shareholding management company")
[edit] Romania
• S.A. (Societate pe Acţiuni): ≈ p.l.c. (UK)
• s.c.a. (societate în comandită pe acţiuni): limited partnership with shares
• s.c.s. (societate în comandită simplă): ≈ limited partnership
• s.n.c. (societate în nume colectiv): ≈ general partnership
• S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK)
[edit] Russia
• Nekommercheskaya organizatsiya/некоммерческая организация: non-profit
organization (there are many types of non-profits in Russia, the type depends on the
ownership of the assets)
• GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное
унитарное предприятие): state (unitary) enterprise
• IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель): sole
proprietorship
• OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной
ответственностью): ≈ Ltd. (UK)/ LLC (USA)(maximum 50 "owners of capital" (not
shareholders). If there are more 50 "owners of capital", they have a year to transform
into a "OAO")
• OAO (Otkrytoye aktsionernoye obshchestvo/Открытое акционерное общество): ≈
p.l.c. (UK), publicly traded shares (similar to a corporation in the US)
• kooperativ/кооператив : cooperative (many types, which differ by the type of
activity, eg agricultural, production, etc)
• ZAO/ЗАО (Zakrytoe aktionernoye obshchestvo/Закрытое акционерное общество):
≈ p.l.c. (UK), privately held shares (similar to a corporation in the US)
[edit] Serbia
• A.D./А.Д. (Akcionarsko društvo/Акционарско друштво): ≈ p.l.c. (UK)
• d.o.o./д.о.о. (Društvo sa ograničenom odgovornošću / Друштво сa ограниченом
одговорношћу): ≈ Ltd. (UK)-
• k.d./к.д. (komanditno društvo / командитно друштво): ≈ Limited Partnership (UK)
• o.d./о.д. (ortačko društvo / ортачко друштво): ≈ General Partnership (UK)
[edit] Singapore
• LLP (limited liability partnership): owners have the flexibility of operating as a
partnership while enjoying limited liability. An LLP can sue and be sued, acquire and
hold property, and have a common seal.
• Ltd/Pte Ltd (private limited company): ≈ Ltd. (UK). Maximum 50 shareholders.
There also exist "exempt private companies", being either owned by no more than 20
non-corporate shareholders, or wholly state-owned and designated by the finance
minister as exempt.
• Ltd (public limited company): ≈ p.l.c. (UK). There also exist public companies
limited by guarantee, which conduct non-profit activities; the finance minister may
approve the registration of such companies without the addition of the word
“Limited” or “Berhad” to the name.
[edit] Slovakia
• a.s. (Akciová spoločnosť)): ≈ p.l.c. (UK). Minimum share capital SKK 1m (approx.
€33,000). Must have a supervisory board in addition to the management board.
• s.r.o. (Spoločnosť s ručením obmedzeným): ≈ Ltd. (UK)
• k.s. (Komanditná spoločnosť): ≈ LLP. or Limited liability partnership (UK). Must
have at least one "general partner" with unlimited liability.
• v.o.s. (Verejná obchodná spoločnosť): ≈ general partnership or unlimited partnership
• družstvo: ≈ Cooperative
[edit] Slovenia
• d.d. (Delniška družba): ≈ p.l.c. (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)
[edit] South Africa
• CC/BK (Close Corporation, Beslote Korporasie): Has 1–10 non-corporate members.
The name must end "CC" or "BK"; registration number ends /23. Registration number
and members' names must appear on all correspondence.
• Private Company/Privaat Maatskappy: Has 1–50 shareholders, one or more directors.
The name must end "(Pty) Ltd"; registration number ends /07. Registration number
and directors' names must appear on all correspondence.
• Public Company, Afrikaans: Publieke Maatskappy. Has at least 7 shareholders (unless
it is a wholly-owned subsidiary of another company) and at least two directors. The
company's name must end in "LTD"; its registration number ends in /06.
• Section 21 Company: a non-profit organization.
[edit] Spain
• S.A. (Sociedad Anónima): ≈ p.l.c. (UK). Minimum capital €60,101.21.
• S.L. (Sociedad Limitada): ≈ Ltd. (UK). Minimum capital €3,012.
• S.L.L. (Sociedad Limitada Laboral): "labour limited corporation"
• S.L.N.E. (Sociedad Limitada Nueva Empresa). Similar to S.L., it was introduced in
2003 to speed up new company registration (registration can be completed in one
day). Minimum capital €3,012.
• S.C. (Sociedad Colectiva), roughly a General partnership
• S.Cra. (Sociedad Comanditaria), a type of partnership roughly equivalent to a
Kommanditgesellschaft.
• S.Coop. (Sociedad Cooperativa), a Cooperative, a company that typically is owned
and democratically controlled by its workers.
[edit] Sweden
• AB (Aktiebolag): ≈ Ltd. (UK). Minimum capital SEK 50,000.
• AB (publ) (Publikt aktiebolag): ≈ p.l.c. (UK). Minimum capital SEK 500,000.
• Ek. för. (Ekonomisk förening): economic association
○ Bostadsrättsförening: home-owners' association
○ Hyresrättsförening: home-renters' association
○ Kooperativ: cooperative
• Enskild firma: sole proprietorship
• HB (Handelsbolag): ≈ general partnership
• KB (Kommanditbolag): ≈ limited partnership
• Enkelt bolag: Regulated partnership between two parts (Companies or private
persons)
• Ideell förening: non-profit organization
[edit] Switzerland
German French Italian Notes
≈ p.l.c. (UK) or Inc. (US). Min. share
capital CHF 100,000. Bearer or registered
SA shares, of a par value of min. CHF 0.01
AG SA (Société
(Società each. Details of shareholders generally not
(Aktiengesellschaft) anonyme)
anonima) publicly available (except for main
shareholders and management shares of
publicly listed companies).
≈ Ltd. (UK), LLC (US). Min. capital CHF
20,000. Registered shares only, of a par
Sagl
GmbH (Gesellschaft Sàrl (Société à value of min. CHF 100 each. Name,
(Società a
mit beschränkter responsabilité address and share of each owner (and any
garanzia
Haftung) limitée) changes) publicly recorded in the Official
limitata)
Register of Commerce
<http://zefix.admin.ch/>.
[edit] Thailand
• บริษัทมหาชนจำากัด , name format บริษัท corporation name จำากัด (มหาชน): ≈ p.l.c.
(UK). Minimum 15 shareholders.
• บริษัทเอกชนจำากัด (name format บริษัท corporation name จำากัด): ≈ Ltd. (UK).
Minimum three shareholders.
• ห้างห้้นส่วนจำากัด (name format ห้างห้้นส่วน corporation name จำากัด): ≈ limited
partnership
• ห้างห้้นส่วนสามัญนิ ติบ้คคล (name format ห้างห้้นส่วน corporation name): ≈ general
partnership
[edit] Turkey
• A.Ş. (Anonim Şirket): ≈ Joint stock company
• Ltd. Şti. (Limitet şirket) ≈ Limited company
• Kom. Şti (Komandit şirket) ≈ Commandite Company
• Koll. Şti. (kolektif şirket): ≈ Collective company
• (irtibat bürosu): ≈ Liaison Office
• Şb. (Şube): ≈ Branch
[edit] Ukraine
• DAT/ДАТ (Державне акціонерне товариство): ≈ p.l.c. (UK), national
• FOP/ФОП (фізична особа підприємець): sole proprietorship
• KT (Командитне товариство): ≈ limited partnership
• PT/ПT (Повне товариство): ≈ general partnership
• TDV/ТДВ (Товариство з додатковою відповідальністю): "additional liability
company"
• TOV/TOB (Товариство з обмеженою відповідальністю): ≈ Ltd. (UK). Minimum
capital UAH 63,000.
• PP/ПП (Приватне підприємство): ≈ Ltd. (UK). No minimum capital.
• VAT/ВАТ( Вiдкрите акцiонерне товариство) or PuAT/ПуАТ (Публічне
акціонерне товариство) since 29.04.2009: ≈ p.l.c. (UK), public. Minimum capital
UAH 630,000.
• ZAT/ЗАТ (Закрите акцiонерне товариство)or PrAT/ПрАТ (Приватне акціонерне
товариство) since 29.04.2009:: ≈ p.l.c. (UK), private.
• AТ/AТ (Акціонерне товариство): ≈ JSC.
Company formation is regulated by the Ukrainian Civil Code and Commercial Code, Law of
Commercial companies, Law of stock companies,law and order.
[edit] United Kingdom
• CIC or community interest company
• Industrial and Provident Society, eg. a Co-operative (which does include Ltd. at the
end of its name) or charity
• General partnership
• LLP or Limited liability partnership
• LP or Limited partnership
• Ltd. or Cyf (Limited, or Welsh Cyfyngedig): a private company limited by shares, the
shares not being traded publicly
• p.l.c. or Ccc (public limited company, or Welsh Cwmni Cyfyngedig Cyhoeddus): a
company whose shares may be traded publicly. Requires an authorized minimum
share capital of £50,000;[3] of which it must have allotted shares to the value of at least
£50,000 and a minimum of 25% must be fully paid up prior to starting business.
• Private company limited by guarantee. Such a company must include Limited or Ltd.
at the end of its name (so cannot readily be distinguished from a private company
limited by shares), unless it cannot distribute its profits. Guarantee companies are
commonly used by not for profit organizations, which do not include Ltd. at the end
of their names.
• Unlimited company (or Welsh Anghyfyngedig). A company either with or without a
share capital whose members or shareholders do not benefit from limited liability
should the company ever go into formal liquidation. It is not a requirement under
company law to add or state the word or designation Unlimited or its abbreviations
(Unltd., or Ultd.) at the ending of its legal company name, and most unlimited
companies do not. Unlimited companies are exempted from filing accounts with the
Registrar of Companies for public disclosure, subject to a few exceptions (unless the
company was a qualified subsidiary or a parent of a limited company during the
accounting period).
• Sole proprietorship/Sole trader
[edit] United States
In the United States, the individual states incorporate most businesses, and some special types
are incorporated by the federal government.
For federal tax purposes, the Internal Revenue Service has separate entity classification rules.
Under the rules, an entity may be classified as a corporation, a partnership or disregarded
entity, and a corporation may be either an S corporation or a C corporation.
[edit] Federally incorporated
• N.A. (National Association), a designation used by national banks
• NT&SA (National Trust and Savings Association), a less common designation used
by national banks
• Federal Credit Union
• Federal Savings Bank
Many federal governmental units are specially formed public corporations, while some
private organizations have received a charter from Congress.
[edit] State, Territory or Commonwealth incorporated
See also corporations law in the United States.
The following are the main business designations and types (corporations and non-
corporations):
• Corp., Inc. (Corporation, Incorporated): used to denote corporations (public or
otherwise). These are the only terms universally accepted by all 51 corporation
chartering agencies in the United States. However in some states other suffixes may
be used to identify a corporation, such as Ltd., Co./Company, or the Italian term
S.p.A. (in Connecticut; see under Italy). Some states that allow the use of "Company"
prohibit the use of "and Company", "and Co.", "& Company" or "& Co.". In most
states sole proprietorships and partnerships may register a fictitious "doing business
as" name with the word "Company" in it. For a full list of allowed designations by
state, see the table below. See also Delaware corporation, Nevada corporation,
Massachusetts business trust.
• Doing Business As (DBA): denotes a business name used by a person or entity that is
different from the person's or entity's true name. Filing requiments vary and are not
permitted for some types of businesses or professional practices.
• General partnership is a partnership in which all the partners are jointly liable for the
debts of the partnership. It is typically created by agreement rather than being created
by a public filing.
• LLC, LC, Ltd. Co. (limited liability company): a form of business whose owners
enjoy limited liability, but which is not a corporation. Allowable abbreviations vary
by state. Note that Ltd. by itself is not a valid abbreviation for an LLC, because in
some states (e.g. Texas), it may denote a corporation instead. See also Series LLC.
• LLLP (limited liability limited partnership): a combination of LP and LLP, available
in some states
• LLP (limited liability partnership): a partnership where a partner's liability for the
debts of the partnership is limited except in the case of liability for acts of
professional negligence or malpractice. In some states LLPs may only be formed for
purposes of practicing a licensed profession, typically attorneys, accountants and
architecs. This is often the only form of limited partnership allowed for law firms (as
opposed to general partnerships).
• LP (limited partnership): a partnership where at least one partner has unlimited
liability and one or more partners have limited liability
• PLLC (professional limited liability company): Some states do not allow certain
professionals to form an LLC that would limit the liability that results from the
services the professionals provide such as doctors, medical care; lawyers, legal
advice; and accountants, accounting services, when the company formed offers the
services of the professionals. Instead states allow a PLLC or in the LLC statutes, the
liability limitation only applies to the business side, such as creditors of the company,
as opposed to the service side, the level of medical care, legal services, or accounting
provided to clients. This is meant to maintain the higher ethical standards that these
professionals have committed themselves to by becoming licensed in their profession
and not immune to malpractice suits.
• Professional corporations (abbreviated as PC or P.C.) are those corporate entities for
which many corporation statutes make special provision, regulating the use of the
corporate form by licensed professionals such as attorneys, architects, accountants,
and doctors.
• Sole proprietorship: a business consisting of a single owner, not in a separately
recognized business form
Required designations for corporations, by U.S. state, territory or commonwealth:
State, Territory
or
Commonwealth Required in Corporation name Authority
"corporation," or "incorporated," or an abbreviation of

§ 10-2B-4.01(a)(1)
Alabama one of such words, or if a banking corporation the
Code of Alabama 1975
words "bank," "banking," or "bankers"
Alaska "corporation", "company", "incorporated", or §10.06.105 (a) and (b),

"limited", or an abbreviation of one of these words;
may not contain the word "city", "borough", or Alaska Corporations
"village" or otherwise imply that the corporation is a Code
municipality.
"association", "bank", "company", "corporation",

"limited" or "incorporated" or an abbreviation of one
of these words or the equivalent in a foreign language.
Corporation may not use "bank", "deposit", "credit §10-401 Arizona
Arizona
union", "trust" or "trust company" unless it also has a Revised Statutes
license to operate one. May not use "limited liability
company" or "limited company" or the abbreviations
"L.L.C.", "L.C.", "LLC" or "LC"
"Corporation", "Company", or "Incorporated", or shall

contain an abbreviation of one of those words; but the
name may not end with the word "Company" nor the §4-26-401 (1),
Arkansas
abbreviation "Co." if the final word or abbreviation is Arkansas Code
immediately preceded by "and" or any symbol for
"and"
"corporation", "incorporated" or "limited" or an

abbreviation of one of such words is required for
§202(a), California
California statutory close corporations. May not contain "bank," "
Corporations Code
trust," "trustee" or "credit union" unless approved by
the Commissioner of Financial Institutions.
“corporation”, “incorporated”, “company”, “limited”,

“corp.”, inc.”, “co.” or “ltd”; If the corporation is a
§7-90-601, Colorado
Colorado professional corporation, it must contain the term or
Revised Statutes
abbreviation “professional corporation”, “p.c.”, or
“pc”.
"corporation", "incorporated", "company", "Societa

§33-655 General
Connecticut per Azioni" or "limited", or the abbreviation "corp.",
Statutes of Connecticut
"inc.", "co.", "S.p.A." or "ltd."
"association," "company," "corporation," "club,"

"foundation," "fund," "incorporated," "institute,"
"society," "union," "syndicate," or "limited," (or
abbreviations thereof, with or without punctuation), or Title 8, §102, Delaware
Delaware
words (or abbreviations thereof, with or without Code
punctuation) of like import of foreign countries or
jurisdictions (provided they are written in Roman
characters or letters)
"corporation," "company," "incorporated," or § 29-101.08 District of

District of
"limited," or shall contain an abbreviation of 1 of such Columbia Official
Columbia
words Code
"corporation," "company," or "incorporated" or the
§607.0401 Florida
Florida abbreviation "Corp.," "Inc.," or "Co.," or the
Statutes
designation "Corp," "Inc," or "Co,"
'corporation,' 'incorporated,' 'company,' or 'limited,' or

the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or
Georgia O.C.G.A. § 14-2-401
abbreviations of like import in another language; must
not be longer than 80 characters
"corporation," "incorporated," "company," or

"limited," or the abbreviation "corp.," "inc.," "co.," or
"ltd.," or words or abbreviations of like import in
Title 18, § 2110, Guam
Guam another language; if the word "company" or its
Code Annotated
abbreviation is used, it shall not be immediately
preceded by the word "and" or an abbreviation or
symbol representing the word "and."
"corporation", "incorporated", or "limited", or the §414-51 Hawaii

Hawaii
abbreviation "corp.", "inc.", or "ltd." Revised Statutes
"corporation," "incorporated," "company," "limited,"

or the abbreviation "corp.," "inc.," "co.," or "ltd.," or
words or abbreviations of like import in another
§30-1-401 Idaho
Idaho language; provided however, that if the word
Statutes
"company" or its abbreviation is used it shall not be
immediately preceded by the word "and" or by an
abbreviation of or symbol representing the word "and"
805 ILCS 5/4.05

"corporation", "company", "incorporated", or
Illinois Illinois Compiled
"limited", or an abbreviation of one of such words
Statutes
"corporation", "incorporated", "company", or

"limited", or the abbreviation "corp.", "inc.", "co.", or § 23-1-23-1 Indiana
Indiana
"ltd.", or words or abbreviations of like import in Code
another language

"limited", or the abbreviation "corp.", "inc.", "co.", or
Iowa §490.401 Iowa Acts
"ltd.", or words or abbreviations of like import in
another language.
(except for banks) "association," "church," "college,"

"company," "corporation," "club," "foundation,"
"fund," "incorporated," "institute," "society," "union,"
§17-6002 Kansas
Kansas "university," "syndicate" or "limited," or one of the
Statutes
abbreviations "co.," "corp.," "inc.," "ltd.," or words or
abbreviations of like import in other languages if they
are written in Roman characters or letters
"corporation", "incorporated" or the abbreviation
"Inc.," or the word "company" or the abbreviation
§273.177 Kentucky
Kentucky "Co."; but if the word "company" or the abbreviation
Revised Statutes
"Co." is used, it may not be immediately preceded by
the word "and" or the abbreviation "&."
(except for railroad, telegraph and telephone

corporations) "Corporation", "Incorporated" or
"Limited", or the abbreviation of any of those words,
or may contain instead the word "Company" or the
abbreviation "Co." if the latter word or abbreviation is
not immediately preceded by the word "and" or the
symbol "&". No corporate name shall contain the §12:23 Louisiana
Louisiana
phrase "doing business as" or the abbreviation "d/b/a". Revised Statutes
Only a bank or bank holding company is allowed to
use any of "bank", "banker", "banking", "savings",
"safe deposit", "trust", "trustee", "building and loan",
"homestead", "credit union", "insurance", "casualty",
"redevelopment corporation", or "electric
cooperative".
words or abbreviations of words that describe the

nature of the entity, including "professional
for business
association," "corporation," "company,"
corporations: Title 13-
"incorporated," "chartered," "limited," "limited
C § 401 Maine Revised
partnership," "limited liability company,"
Maine Statutes; for non-profit
"professional limited liability company," "limited
corporations: Title 13-
liability partnership," "registered limited liability
B § 301-A Maine
partnership," "service corporation" or "professional
Revised Statutes;
corporation"; beginning July 1, 2007 may also include
"limited liability limited partnership"
For Corporations: "Company", if it is not preceded by

the word "and" or a symbol for the word "and";
"Corporation", "Incorporated" or "Limited" or
abbreviations; for Limited liability companies:
"limited liability company", "L.L.C.", "LLC", "L.C.", Maryland Code
or "LC"; for Limited liability partnerships: "limited CORPORATIONS
Maryland liability partnership", "L.L.P." or "LLP"; for Limited AND
partnerships: "limited partnership", "L.P.", or "LP"; ASSOCIATIONS § 1-
for Limited liability limited partnerships: "limited 502
liability limited partnership", "L.L.L.P.", or "LLLP";
for Professional corporations: "chartered", "chtd.",
"professional association", "P.A.", "professional
corporation", or "P.C."
GENERAL LAWS OF
"any name which, in the judgment of the secretary,
Massachusetts MASSACHUSETTS
indicates that it is a corporation"
Chapter 155: Section 9
Michigan "corporation", "company", "incorporated", or "limited" Act 284 of 1972

Section 450.1211
or shall contain 1 of the following abbreviations, corp., MICHIGAN
co., inc., or ltd. BUSINESS
CORPORATION ACT
Chapter 302A, Section

nonprofit corporations are not required to use any of
302A.115 Minnesota
these words; for business corporations, they must use
Statutes (for Business
"corporation," "incorporated," or "limited," or shall
Corporations); Chapter
Minnesota contain an abbreviation of one or more of these words,
317A, Section
or the word "company" or the abbreviation "Co." if
317A.115 Minnesota
that word or abbreviation is not immediately preceded
Statutes (for non-profit
by the word "and" or the character "&"
corporations)
"corporation," "incorporated," "company" or "limited,"

or the abbreviation "corp.," "inc.," "co." or "ltd." or § 79-4-4.01 Mississippi
Mississippi
words or abbreviations of like import in another code
language
"corporation", "company", "incorporated", or Chapter 351 Section

Missouri "limited", or shall end with an abbreviation of one of 351.110 Missouri
said words Revised Statutes

"limited"; the abbreviation "corp.", "inc.", "co.", or 35-1-308 Montana
Montana
"ltd."; or words or abbreviations of similar meaning in Code Annotated
another language
corporation, incorporated, company, or limited, or the
abbreviation corp., inc., co., or ltd., or words or
abbreviations of like import in another language,
Section 21-2028 State
Nebraska except that a corporation organized to conduct a
of Nebraska Statutes
banking business under the Nebraska Banking Act
may use a name which includes the word bank without
using any such words or abbreviations
No specific requirements stated except that a name
appearing to be that of a natural person and containing
a given name or initials must not be used as a
corporate name except with an additional word or 78.035 Nevada
Nevada
words such as “Incorporated,” “Limited,” “Inc.,” Revised Statutes
“Ltd.,” “Company,” “Co.,” “Corporation,” “Corp.,” or
other word which identifies it as not being a natural
person
New Hampshire
Revised Statutes
Contain the word "corporation," "incorporated," or
New Hampshire TITLE XXVII; Section
"limited" or the abbreviation "corp." ""inc.", or "ltd."
293-A:4.01 for
business corporations
Shall contain the word "corporation," "company,"
New Jersey Statutes
New Jersey "incorporated," or shall contain an abbreviation of one
14A:2-2
of those words, or shall include the abbreviation Ltd.
contain the separate word "corporation," "company,"
New Mexico Statutes
New Mexico "incorporated" or "limited" or shall contain a separate
Unannotated 53-11-7
abbreviation of one of these words
Shall contain the word "corporation", "incorporated"
or "limited", or an abbreviation of one of such words;
there is also a long list of words a business corporation
New York State
is not allowed to use without additional approval from
Consolidated Laws,
other agencies including "board of trade", "state
Business Corporations
New York police", "urban development", "chamber of
Law §301; Not-For-
commerce", "state trooper", "urban relocation",
Profit Corporations
"community renewal", "tenant relocation",
Law, §301
"acceptance", "endowment", "loan", "annuity",
"fidelity", "mortgage", "assurance", "finance",
"savings" and many others
a corporation must contain the word "corporation",
"incorporated", "company", or "limited", or the
abbreviation "corp.", "inc.", "co.", or "ltd."; a limited
liability company must contain the words "limited
liability company" or the abbreviation "L.L.C." or
"LLC", or the combination "ltd. liability co.", "limited
liability co.", or "ltd. liability company"; a limited
partnership that is not a limited liability limited
partnership must contain the words "limited
North Carolina General
North Carolina partnership", the abbreviation "L.P." or "LP", or the
Statutes § 55D–20
combination "ltd. partnership"; a limited liability
limited partnership must contain the words "registered
limited liability limited partnership" or "limited
liability limited partnership" or the abbreviation
"L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a
registered limited liability partnership's name must
contain the words "registered limited liability
partnership" or "limited liability partnership" or the
abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP".
must contain the word "company", "corporation",
"incorporated", "limited", or an abbreviation of one or
more of these words; may not contain the words North Dakota Century
North Dakota
"limited liability company", "limited partnership", Code 10-19.1-13
"limited liability partnership", "limited liability limited
partnership", or any abbreviation of these words.
It shall end with or include the word or abbreviation
Ohio Revised Code
Ohio "company," "co.," "corporation," "corp.,"
§1701.05
"incorporated," or "inc."
The name of the corporation which shall contain one
of the words “association”, “company”, “corporation”,
“club”, “foundation”, “fund”, “incorporated”, Oklahoma Statutes
Oklahoma
“institute”, “society”, “union”, “syndicate”, or §18-1006
“limited” or abbreviations thereof, with or without
punctuation
Oregon For private corporations it shall contain one or more of Oregon Revised
the words “corporation,” “incorporated,” “company” Statutes 60.094 for
or “limited” or an abbreviation of one or more of those
words; shall not contain the word “cooperative.” For
non-profit corporations there is no specific Private Corporations;
requirement except the name cannot imply a purpose ORS 65.094 for Non-
not dictated in its articles of incorporation and cannot Profit corporations
contain the word "cooperative" or the phrase "limited
partnership."
Corporation, Corp., Company, Co., Incorporated, Inc.,
Limited, Ltd., Association., Fund., Syndicate or words Pennsylvania Code,
Pennsylvania
or abbreviations of like import in languages other than Chapter 19, §23.3
English.
Corporation, Corp. or Inc., or words or abbreviations Title 14, Subtitle 4,
Puerto Rico of like import in other languages, provided they are §2602, Laws of Puerto
written in roman letters or characters. Rico.
"corporation," "company," "incorporated," or Rhode Island General
Rhode Island
"limited," or an abbreviation of one of these words Laws § 7-1.2-401
"limited", the abbreviation "corp.", "inc.", "co.", or South Carolina Code of
South Carolina
"ltd.", or words or abbreviations of like import in Laws Section 33-4-101
another language
corporation, incorporated, company, or limited, or the
South Dakota Codified
South Dakota abbreviation, corp., inc., co., or ltd., or terms or
Laws 47-1A-401
abbreviations of like import in another language
"corporation," "incorporated," "company," or the
abbreviation "corp.," "inc.," "co.," or words or
abbreviations of like import in another language
§ 48-14-101 Tennessee
Tennessee (provided they are written in Roman characters or
Code
letters); existing corporations which were formed
using only "limited" or "ltd" are not required to change
their name
"corporation," "company," or "incorporated," or shall
contain an abbreviation of one of such words, and Art. 2.05 Business
Texas
shall contain such additional words as may be required Corporation Act
by law; shall not contain the word "lottery."
name shall be such as to indicate that it is a
U.S. Virgin Title Thirteen, § 2,
corporation as distinguished from a natural person or
Islands Virgin Islands Code
partnership.
"corporation", "incorporated", "company"; the
abbreviation: "corp.", "inc." or "co." or words or
abbreviations of like import to the words or
abbreviations listed in another language; without the
written consent of the United States Olympic § 16-10a-401 Utah
Utah
Committee, may not contain the words "Olympic", Code
"Olympiad", or "Citius Altius Fortius"; without the
written consent of the Division of Consumer
Protection may not contain the words "university",
"college" or "institute"
Vermont "corporation," "incorporated," "company," or Title 11A, § 4.01
"ltd.," or words or abbreviations of like import in
another language; shall not have the word
Vermont Statutes
"cooperative" or any abbreviation thereof as part of its
name unless the corporation is a worker cooperative
corporation;
§ 13.1-630. Code of
Virginia "limited," or the abbreviation "corp.," "inc.," "co.," or
Virginia
"ltd."
"ltd."; must not include "Bank," "banking," "banker,"
§ 23B.04.010 Revised
Washington "trust," "cooperative," or any combination of the
Code of Washington
words "industrial" and "loan," or any combination of
any two or more of the words "building," "savings,"
"loan," "home," "association," and "society,"
"corporation", "incorporated", "company" or "limited",
or the abbreviation "corp.", "inc.", "co." or "ltd.", or §31D-4-401 West
West Virginia
words or abbreviations of like import in another Virginia Code
language
§180.0401 Wisconsin
"corporation", "incorporated", "company" or "limited" Statutes (for Stock
or the abbreviation "corp.", "inc.", "co." or "ltd." or corporations) and
Wisconsin
words or abbreviations of like import in another §181.0401 Wisconsin
language Statutes (for non-stock
corporations)
Unclear; apparently any of "corporation," "company,"
§ 17-16-401. Wyoming
Wyoming "incorporated," and probably the usual abbreviations
Statutes
of "Corp." "Co." and "Inc."
[edit] Uruguay
• S.A.F.I. (Sociedad Anónima Financiera de Inversión)
• S.R.L. (Sociedad Responsabilidad Limitada): ≈ Ltd. (UK)
[edit] Uzbekistan
• MChJ (Mas'uliyati Cheklangan Jamiyat/Масъулияти Чекланган Жамият): limited
liability company
[edit] Vietnam
• TNHH/Cty TNHH (Công ty trách nhiệm hữu hạn): limited liability company
• CTCP/Cty CTCP (Công Ty Cổ Phần): Joint Stock Company
• Cty Hợp danh: Limited Partnership
• Liên doanh: Joint venture
• Hợp tác xã: Co-operative
• Tập đoàn: Group.
• Doanh nghiệp tư nhân: Sole trader
[edit] References
1. ^ http://www.businesslink.gov.uk/bdotg/action/layer?topicId=1073865730
2. ^ http://www.kvk.nl/sectie/sectie.asp?sectieID=102
3. ^ "Types of Limited Company". Business Link.
http://www.businesslink.gov.uk/bdotg/action/detail?
type=RESOURCES&itemId=1073789599. Retrieved 2008-05-16
Category:Types of companies
Various types of company in business.

Subcategories
This category has the following 4 subcategories, out of 4 total.
• [+] Companies by type (16 C, 3 P)
C
• [+] Corporations (6 C, 16 P)
F
• [×] Types of companies of France (3 P)
N
• [×] Types of companies of Norway (19 P)
Pages in category "Types of companies"

The following 111 pages are in this category, out of 111 total. This list may not reflect recent
changes (learn more).
• Types of business I cont. P cont.
entity
• International association • Partnership
A without lucrative (China)
• Aktiebolag purpose • Partnership
• Aktiengesellschaft • International business (Hong Kong)
company • Personal
• Aktieselskab
• International Joint service
• ApS Venture(IJV) corporation
• Australian Green J • Practice firm
Infrastructure
Council • Joint venture • Private
company
B • Joint stock company
limited by
• Besloten K guarantee
Vennootschap • Kabushiki gaisha • Private
• Blocker corporation company
• Knowledge intensive
limited by
C business services shares
• C corporation • Kommanditgesellschaft • Privately held
auf Aktien company
• Canadian
corporation • Kommanditselskab • Professional
corporation
• Chartered company L
• Proprietary
• Civilian-run • L3C
company
enterprise • Limited liability
• Public
• Community interest company
company
company • Limited liability
• Public
• Conglomerate partnership
development
(company) • Limited partnership authority
• Cooperative • Limited Partnerships in • Public limited
• Corporate group England and Wales company
• Corporation • Limited company • Publicly
• Limited liability limited unlisted
D company
partnership
• Delaware General
Corporation Law • Loss Attributing Q
Qualifying Company • Quasi
• Division (business)
M corporation
• Dual-listed
company • Managed Service R
Company • Reciprocal
E
• Managed firm inter-insurance
• Employee exchange
democracy • Massachusetts business
trust • Research spin-
• Employee off
ownership • Master limited
partnership • Ry (suffix)
• European Company
Statute • Media conglomerate S
• European • Middle-market company • S corporation
Cooperative Society • Mittelstand • S.A.
• European Private • Mochibun kaisha (corporation)
Company • Seed company
• Municipal corporation
F • Segregated
N portfolio
• Family business
• Naamloze vennootschap company
• Flow-through entity
• Nevada corporation • Series LLC
• Forms of ownership
• No liability • Shelf
G • Non profit distributing corporation
• General partnership organisation • Social
• Gesellschaft mit • Numbered company cooperative
beschränkter • Sole
Haftung O proprietorship
• Globally Integrated • Off-budget enterprise
• Spin out
Enterprise • Offshore company
• Startup
• Gōdō gaisha • Osakeyhtiö company
• Government-owned P • Statutory
corporation authority
• Parent company
H • Subsidiary
• Partnership
• Hidden Champions • Partnership (Australia) T
• Holding company • Transition
companies
I
• Income trust U
• Intermediary • Umbrella
corporation company
• Unitary
enterprise
• Unlimited
liability
corporation
• Unlimited
company
V
• Value-added
reseller
W
• Wholly Foreign
Owned
Enterprise
Y
• Yūgen gaisha
Retrieved from "http://en.wikipedia.org/wiki/Category:Types_of_companies"
Categories: Companies | Types of organization
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Accor Plans Expansion In India

Accor and InterGlobe have reaffirmed their partnership for taping
opportunities for expansion in India, one of the world's leading growth
markets
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L eading hotel operator Accor and InterGlobe have reaffirmed their partnership for taping
opportunities for expansion in India, one of the world's leading growth markets.
Gilles Pelisson, CEO, Accor, says: “India today is one of the world’s most exciting growth markets
with strong demand across all segments. Together with our partners InterGlobe, Accor is
capitalising on this demand with a bold growth strategy that will see it have 90 hotels in India by
2015.”
Since entering India in partnership with InterGlobe in 2004, Accor opened eight hotels with 1,525
rooms and a further 52 hotels with over 10,000 rooms are committed, for many of which
construction has started. Between now and the end of the 2012, 21 hotels will open adding over
4,800 rooms to Accor’s Indian hotel network.
Commenting on the current status of development, Rahul Bhatia, Group Managing Director of
InterGlobe and key strategic partner for Accor in India, says: “InterGlobe and Accor have together
made giant strides in India in the past six years. Our ibis joint venture for economy hotels is in an
aggressive expansion mode. Our recent joint venture to establish an investment fund to catalyze
further growth in the midscale and upscale hotel sector has had a strong start with seed assets of 7
hotels and 1,750 rooms. We continue to be excited about the opportunities for growth in India and
to be participating in partnership with Accor.”
Through the ibis hotel joint venture, Accor and InterGlobe plan to set up a total of 19 hotels of
which two hotels are operating now in Gurgaon and Pune. The Mumbai Domestic Airport ibis is to
open in Q4 of this year and an additional seven ibis hotels will open in 2011. The prospects for the
ibis brand remain very strong in India where demand for economy hotels is being driven by
significant and consistent growth in domestic travel.
During the first quarter of 2011, two additional Accor brands will debut in India with the opening of
a Sofitel in Mumbai and Pullman in Gurgaon. Accor’s low cost Formule 1 brand will also open its
first hotel for India in the second half of 2011. At this time Accor will operate 6 unique hotel brands
in the country.
The opening of Sofitel Bandra Kurla marks the arrival of Accor’s luxury hotel brand to India.
Beyond this a second Sofitel is committed for Mulund in Mumbai and in the same location a So
hotel – the sister design brand of Sofitel, both due for completion in 2013.
Accor’s Pullman brand is a new generation of upscale hotels located in the heart of key
international cities and leading regional centres. Further to the opening of Pullman Gurgaon early
in 2011, construction has commenced on Pullman hotels at Delhi International Airport and in
Lavasa.
Gilles Pelisson added “Our ambition is to be the number one international operator of hotels in
India by 2015 with 90 hotels across all segments of the market from low cost to luxury. This
ambition will be achieved through effective partnerships such as our very successful relationship
with InterGlobe Enterprises which has now attracted the interest of blue chip investors with Pacifica
entering the investment fund with Accor and InterGlobe
Helpful Hints Guide to Understanding and Managing Your Grant

FINANCIAL STATUS REPORT
INSTRUCTIONS FOR COMPLETION
SF 269 Long Form
The following instructions integrate the general instructions on the back of the long form for
Financial Status Report completion with the source of information that is needed to complete certain
items correctly. The completed form is due to the Office of Grants Management/ Bureau of Primary
Health Care 90 days after the end of a Budget Period.
Item 1: This item is: Health Resources and Services Administration, BPHC.
Item 2: The grant number shown in item 4 on the final NGA for the budget period.
Item 3: This information is in item 10 on the final NGA for the budget period.
Item 4: Enter the employer identification number assigned by the U. S. Internal Revenue Service.
This number can be found in item 18 of the final NGA for the budget period for which the FSR is
being prepared. It should be the same number as that assigned to the Organization identified in Item
3 above.
Item 5: This space is reserved for the account number or other identifying number assigned by the
recipient for its own use. The information is not required (i.e., the grantee chooses whether or not to
show a number).
Item 6: Check "yes" only if this is the last report for the period shown in item 8.
Item 7: Grantees are expected to report program outlays and program income on an accrual basis.
Item 8: This is the same period as that shown in item 6 on the final NGA of the budget period (i.e.,
the total period of grant support, referred to on the NGA as the "Project Period").
Item 9: Report for the budget period only. This is the same period as that shown in item 7 on the
final NGA of the budget period.
Item 10: Report financial results on the scope of the project for which the grant was made (i.e., the
approved scope of project activities for the budget period). Report financial information on the
budget period identified in Item 9 only. Cumulative reports will be returned for resubmission.
Report all amounts for Items 10.a through 10.t in column III. If this is a revised version of an earlier
report for the same budget period, footnote each revised item attaching an explanation of the
adjustments (i.e., all changes from the previous report) as instructed in Item 12 of the SF 269.
Item 10.a: Enter total accrued program expenses. Include expenses paid with cash received as
program income if that income will also be shown on lines 10.c, 10.g or 10.h. Do not include
program income that will be shown on line 10.s. Expenses may exceed the amount of the total
approved budget on the NGA, but must be limited to expenses for the approved scope of project.
Reported expenses should include expenses paid or accrued to be paid from Federal funds, fee,
premiums, and third-party reimbursements; and, State, local and other operational funding including
third-party in-kind contributions.
Some grantee resources and expenses, other than patient service revenue, may not be designated
to be included in the approved scope of project and should be excluded.
Some examples are:
Funds for capital acquisitions and improvements that are not a part of the approved project.
Grants from private foundations for activities that are outside the approved project.
Funds from general fund-raising efforts for activities not a part of the approved project or that the
grantee does not choose to devote to the approved project.
Item 10.b: Enter any receipts related to expenditures reported on the form that are being treated as
a reduction of expenditure rather than income, and were not already netted out of the amount shown
as outlays on line 10.a.
Item 10.c: Refer to item 15 of the final NGA for the budget period for the alternative to be used for
use of program income. If the letter B is in the box associated with this item, then the program
income expended for the project is reported on this line of the report. The deduction alternative does
not apply to Section 330 Consolidated Health Center Programs and is rarely used for BPHC awards.
This item should always contain a zero for Section 330 programs.
Item 10.d: Line 10.a less lines 10.b and c.
Item 10.e: The value of third-party in-kind contributions applied to (i.e., received by or allocated to)
the approved project during the budget period. This amount was also included in the total outlays
reported on line 10.a.
Item 10.f: There are no awards made by BPHC authorizing the use of Federal funds to meet
matching or cost sharing requirements. This line should always be zero.
Item 10.g: All program income accrued from fees, premiums, and third-party reimbursements (as
defined in the instructions for Item 10.a), after adjustment for uncollectibles, which is needed for the
approved project's actual costs of operations during the budget period. For Section 330
Consolidated Health Center Programs, the amount shown on line 10.g will exceed amount of
premiums, and third-party reimbursements cited in Item 12.a (Estimated Program Income) of the
last NGA for the budget period only when this income is needed for actual costs of the approved
project.
Item 10.h: The amount on this line always shows, and usually is the same amount as all State,
local, and other operational funding received by or allocated to the approved project during the
budget period. For Section 330 Consolidated Health Center Programs, the amount of Excess
Program Income accumulated from prior budget periods, and used as part of the operational
revenue of the approved project during the budget period being reported on, is also revenue to be
reported on this line. Program income used in accordance with the additional costs alternative and
reflected in total outlays should also be reflected on this line.
Because expenditure of more Federal funds than are awarded for use on the NGA is not authorized,
line 10.n may not be greater than line 10.o. Line 10.h must be great enough to cover all outlays not
reported on other lines as well as total unliquidated obligations even if it entails including an amount
by which total net outlays and unliquidated obligations exceed total available resources. Therefore,
the amount of additional revenue needed to cover any deficit or loss from operations is reported on
this line.
Item 10.i: The sum of lines 10.e, 10.g, and 10.h.
Item 10.j: The difference between line 10.d and line 10.i.
Item 10.k: Enter the total amount of unliquidated obligations. There should not be any unliquidated
obligations for private non-profit organizations reporting revenues and expenses on an accrual basis
using Generally Accepted Accounting Principles.
On the final report, line 10.j must always be zero.
Item 10.l: For the reasons stated in Item 10.j above, this line should almost always be zero.
Item 10.m: For the reasons stated in Item 10.j above, this line should almost always be zero.
Item 10.n: The sum of line 10.j and line 10.m. This line must be equal to or less than line 10.o. If line
10.n should exceed line 10.o, then the excess must be added to line 10.h and lines 10.i and 10.j
must be recomputed. See Item 10.h for an explanation.
Item 10.o: This should be the amount shown in Item 12.a ii of the final NGA for the budget period.
Reflecting an amount different than the amount authorized for expenditure shown in item 12.a ii of
the NGA should never be done unless there is written authorization from the Office of Grants
Management. If such is the case, then attach a copy of the authorization to your submission; and,
footnote this line with an explanation in Item 12 of the report.
If any of the funds authorized for expenditure were restricted, footnote this line and attach an
explanation in Item 12 that identifies the amount(s) and purpose(s) for which the funds were
restricted.
Item 10.p: Line 10.o minus line 10.n.
If any of the unobligated balance of Federal funds is "restricted" funds, footnote the item and include
an explanation in Item 12 that identifies the amount(s) and purpose(s) for which the funds are
restricted. Provide additional pages of explanation as necessary.
Item 10.q: Total of lines 10.c and/or g.
Item 10.r: Section 330 Consolidated Health Center programs should always put a zero in this line
because these programs do not use program income in accordance with the addition alternative.
Refer to item 15 of the NGA for the alternative used for use of program income. If the letter A is in
the box associated with this item, then the program income used in the project is reported on this
line of the report.
Item 10.s: For Section 330 Consolidated Health Center programs, the amount of excess program
income is reported here.
Item 10.t: For Section 330 Consolidated Health Center Programs, this is the total accrued income
from fees, premiums, and third-party reimbursements (as defined in the instructions for Item 10.a),
after adjustments for uncollectibles, earned by the approved project during the budget period. It is
expected that this amount will be approximately the same amount as estimated in the application
and reflected in item 12ii a (Estimated Program Income) on the final NGA for the budget period.
Explain the differences in item 12 if the difference is more than 10 percent.
Item 11. This item is only applicable to those organizations that have established an indirect cost
rate with the Federal Government. Indirect cost rates are only established if an organization is
funded by more than one Federal agency. If there are indirect costs that are allocable between
those agencies' programs, establishment of an indirect cost rate with the Federal Government is one
method of making these cost allocations. There are a very few private non-profit organizations
funded by the Bureau of Primary Health Care that would be required to establish an approved
indirect cost rate.
Item 11.a, b, c, d, & e: If only one type of rate was in effect during the budget period, place an x in
the appropriate box to report the type of rate. If more than one type of rate was in effect during the
budget period, footnote the issue in item 12. Attach a schedule showing the basis against which the
different rates were applied, the respective rates, the types of rates, the calendar periods the rates
were in effect, amount of indirect expense charged to the project, and the Federal share of indirect
expense charged to the project during the budget period.
Item 12: Use this item for footnotes and other explanatory information as necessary and as
discussed in the instructions above. Additional sheets of explanation may be attached as necessary.
Item 13: An official of the grantee organization authorized to sign legal documents for the
organization must sign the FSR on line 13. For an FSR to be accepted, the Grants Management
Officer in the Bureau of Primary Health Care must receive an FSR with an original signature.
Market share analysis

This article is an orphan, as few or no other articles link to it. Please introduce
links to this page from related articles; suggestions are available. (April 2008)
Market share analysis is an important part of market analysis and indicates how well a firm is
doing in the marketplace compared to its competitors.
Givon, Mahajan, and Muller have researched spreadsheet and word processing software firms
to give a clearer image of how to determine market share in the software industry. They
propose six factors to help estimate the value of market share (1997):
1. unit or dollar sales
2. user base (since piracy and brand switching effect)
3. market definition(scope of definitions)
4. scope of denominator(which other brands included)
5. time frame length
6. product definition (brand, product line, or strategic business unit)
[edit] Detail
A market share analysis needs to take into account the following:
TOTAL MARKET SIZE: This refers to the annual business volume in currency or in number
of transactions;
MARKET GROWTH RATE: This refers to the Compounded Annualized Growth Rate
( CAGR ) taken over a period of 3 to 5 years;
MARKET SHARE: The break up of market share in % terms, to help identify the top players,
the middle and the "minnows" of the marketplace, based on the volume of business
conducted;
MARKET SEGMENTATION: What are the key factors that determine the market, is it price,
is it quality, is it speed of service, is it ease of maintenance, no. of points of distribution, etc.
e.g. by mapping on quality and price parameters, it is possible to identify on a X-Y plane as
to which are the spaces which are crowded by service providers and which are the relatively
empty spots. This understanding helps plan for entry barriers;
KEY PLAYERS: Who are the top players in each identifiable segment of the market. Are
they providing premium quality, or premium service or price advantage. This helps identify
possible future target segments;
SWOT ANALYSIS: It is critical to identify the main Strengths of top players as well as
Weaknesses / Areas of Improvement to combat the onslaught in a marketing warfare and help
prepare accordingly. Strength and weakness include brand equity, geographic presence,
strong management / leadership, technological edge, patent / copyrights, etc.
It is equally important to identify emerging Opportunities which could make the market grow
faster / larger or acquire business more easily. Similarly, are there Threat factors that could
reduce the total market size. These could be due to regulatory guidelines, changes in fashion
trends, consumer preference, macro economic events like currency crisis, import / export,
war, natural calamity, demographic shift, etc.;
BUSINESS CONTINUITY PLAN: While planning for market share analysis, it is important
to plan for the worst, i.e. how to ensure continuity of the going concern in the event of a
calamity. Companies which have effective Plan B usually sustain shocks better and ensure
achievement of targeted market share.
TARGET MARKET SHARE: Based on the above analysis, it is possible to arrive at the
overall market size for the assessment period, and thereby decide on the volume of business
any one firm targets to achieve during the period. This helps determine the firm's targeted
market share. This also help budget for strategic activities like budgeting for R&D, sales
promotion, marketing, training, etc.
[edit] References
Givon, M. Mahajan, V. and Muller, E. (1997). "Assessing the Relationship between the User-
Based Market Share and Unit Sales-Based Market Share for Pirated Software Brands in
Competitive Markets". Technological forecasting and social change 55 (2): 131–144.
doi:10.1016/S0040-1625(96)00181-3.
[edit] External links
• http://tutor2u.net/business/marketing/market_analysis_marketshare_intro.asp
Retrieved from "http://en.wikipedia.org/wiki/Market_share_analysis"
Categories: Marketing | Market structure and pricing
Hidden categories: Orphaned articles from April 2008 | All orphaned articles

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Accor Plans Expansion In India

• Opt For Career Growth In India: Narayana Murthy

Helpful Hints Guide to Understanding and Managing Your Grant

Market share analysis

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