| A.S. | Akciova Spolocnost Used in: Slovakia
Joint stock company |
| A.S. | Aktsiaselts Used in: Estonia
Joint Stock company. |
| A.S. | akciova spolecnost. Used in: Czech Republic
Joint stock company. Owners have limited liability. |
| A/S | Aktieselskap Used in: Denmark
stock company |
| AB | Aktiebolag Used in: Finland
Swedish term for Oy |
| AB | Aktiebolag Used in: Sweden
Aktiebolag. Stock company -- can be publicly-traded or privately-held. In Sweden, privately-held AB's must have capital of at least SEK 100,000 upon incorporation. AB's are also required to allocate at least 10% of the profits for reserves per year until reserves are at least 20% of the start-up capital. Publicly-traded AB's in Sweden must have capital of at least SEK 500,000. There must be at least three board members for Swedish AB's. An Annual General Meeting is required. AB's are registed with the Patents and Registration Office (Patent- och Registreringsverket, or PRV). The Swedish automobile and aircraft manufacturer SAAB is actually an acronym -- Svenska Aeroplan Aktiebolaget. Aktiebolaget is sometimes used instead of Aktiebolag, since the definite article is appended to the end of the word in Swedish (Aktiebolaget means THE stock company whereas Aktiebolag means just Stock Company). |
| ACE | Agrupamento Complementar de Empresas. Used in: Portugal
Association of businesses |
| AD | Aktionierno drushestwo. Used in: Bulgaria
Limited Liability company, can be publicly-traded. |
| AE | Anonymos Etairia. Used in: Greece
Limited company. Must have a board of three to nine members. |
| AG | Aktiengesellschaft Used in: Switzerland
Translates to "stock corporation." In Switzerland, AG's must have at least CHF 100,000 share capital, and each share must be at least CHF 100 par value. When a Swiss entity registers as an AG, 3% of the capital must be paid to the authorities as a Tax. There must be three shareholders (although they can be nominees). A Swiss AG must have at least one director who is a Swiss resident and citizen. An annual audit is required, and an annual directors meeting and shareholders meetings must be held in Switzerland. |
| AG | Aktiengesellschaft Used in: Germany, Austria, Switzerland
stock corporation |
| AL | Andelslag. Used in: Sweden
Co-operative society. |
| AmbA | Andelsselskab. Used in: Denmark |
| ANS | Ansvarlig selskap. Used in: Sweden
Trading partnership. |
| Apb | Publikt Aktiebolag. Used in: Finland
Public limited company. This is the Swedish language equivalent to the more commonly used Oyj in Finland. |
| ApS | Anpartsselskab Used in: Denmark
Limited liability corporation |
| ApS & Co. K/S | K/S with technically limited liability Used in: Denmark
Similar to a K/S, but the entity with unlimited liability is a company (ApS) instead of an individual. |
| AS | Aksjeselskap Used in: Sweden
stock company |
| ASA | Allmennaksjeselskap Used in: Sweden
Stock company. |
| B.V. | Besloten Vennootschap. Used in: Belgium
Limited liability company. |
| B.V. | Besloten Vennootschap Used in: The Netherlands
Limited liability company. Capital of at least 40,000 NLG is required to start at BV. |
| Bt | Betiti társaság. Used in: Hungary
Limited liability partnership. |
| BVBA | Besloten Vennootschap met Beperkte Aansprakelijkheid Used in: Belgium
Flemish language equivalent of the SPRL. Means that the company is a private limited company. |
| C.V. | Commanditaire Vennootschap Used in: The Netherlands
Limited Partnership. One partner must have unlimited liability, and the others can have limited liability. |
| CVA | Commanditaire Vennootschap op Aandelen. Used in: Belgium
Limited partnership with shares. Flemish language equivalent to the French language SCA |
| e.V. | eingetragener Verein. Used in: Germany
Non profit society/association. |
| GbR | Gesellschaft bürgerlichen Rechts. Used in: Germany
Partnership without a registered name. |
| GCV | Gewone Commanditaire Vennootschap. Used in: Belgium
Limited Partnership. The Flemish language equivalent to the French language SCS. |
| GesmbH | GmbH Used in: Austria
See GmbH. This abbreviation is only used in Austria (not in Germany or Switzerland). |
| GmbH | Gesellschaft mit beschränkter Haftung. Used in: Germany, Austria, Switzerland
Company with limited liability. |
| GmbH & Co. KG | KG with limited liability Used in: Germany
Like a KG, but the unlimited liability is replaced by a GmbH. (See KG). |
| HB | Handelsbolag. Used in: Sweden
Trading Partnership |
| hf | Hlutafelag. Used in: Iceland
Limited liability company. |
| I/S | Interessentskab Used in: Denmark
All partners have unlimited liability. |
| Inc | Incorporated Used in: Whole Europe
Means a company is Incorporated, and the owners have limited liability. |
| k.s. | komanditni spolecnost. Used in: Czech Republic
Limited partnership. One partner must have unlimited liability, although other partners can carry limited liability. |
| K/S | Kommanditselskab. Used in: Denmark
Limited partnership: at least one partner has unlimited liability and at least one partner has limited liability. |
| KA/S | Kommanditaktieselskab. Used in: Denmark
Limited partnership with share capital |
| Kb | Kommanditbolag. Used in: Sweden
Limited partnership. |
| Kb | Kommanditbolag. Used in: Finland
Limited partnership. |
| KD | Komanditno drushestwo. Used in: Bulgaria
Partnership |
| KDA | Komanditno drushestwo s akzii Used in: Bulgaria
Partnership with shares. |
| Kft | korlátolt felelösségû társaság. Used in: Hungary
Limited liability company. |
| KG | Kommanditgesellschaft. Used in: Germany
A partnership with two partner(group)s, at least one limited and at least one unlimited partner. |
| KGaA | Kommanditgesellschaft auf Aktien. Used in: Germany
A KG that has shares. |
| Kkt | közkereseti társaság Used in: Hungary
General Partnership. All partners have unlimited liability. |
| Ky | Kommandiittiyhtiö. Used in: Finland
Limited Partnership. |
| NV | Naamloze Vennootschap Used in: Belgium
This is Flemish (Dutch) for SA |
| ocD | Drushestwo s orgranitschena otgowornost. Used in: Bulgaria
Limited liability company, privately-held. |
| Oy | Osakeyhtiö Used in: Finland
All corporations in Finland used to have this legal structure. |
| OYJ | julkinen osakeyhtiö. Used in: Finland
Used by publicly-traded companies in Finland. |
| PLC | Public Limited Company Used in: Whole Europe
Means what it says -- it is publicly traded, and the owners have limited liability. Used in the UK, Ireland, and elsewhere. In the UK, a PLC must have at least UKP 50,000 in authorized capital, with UKP 12,500 paid up. This abbreviation is not used in the United States (except by foreign companies, of course). |
| Rt | Részvénytársaság Used in: Hungary
Stock Company. All Hungarian publicly-traded companies are incorporated via this structure. However, an Rt doesn't necesarily mean that a company is publicly traded, and Rt companies may have as few as one shareholder. However, there are three board members required. Minimum share capital is HUF 10 million. |
| S.C. | sociedad en commandita. Used in: Spain
General Partnership. |
| SA | Société Anonyme Used in: Luxembourg
At least two shareholders. |
| SA | Société Anonyme Used in: Belgium
The Dutch language equivalent is NV. |
| SA | Société Anonyme. Used in: France |
| SApA | Societa in Accomandita per Azioni. Used in: Italy
Societa in Accomandita per Azioni. |
| Sarl | Société à responsabilité limitée. Used in: France
Private company. |
| Sarl | société à responsabilité limitée. Used in: Luxembourg
Private company |
| SAS | Societá in Accomandita Semplice Used in: Italy
Limited Partnership. |
| SC | Société civile. Used in: France
Partnership with full liability. |
| SCA | Societe en commandite par actions. Used in: Belgium
Societe en commandite par actions. Limited partnership with share capital. |
| SCA | societate in còmandita pe actiuni. Used in: Romania
Limited liability partnership with shares. |
| SCL | Sociedad Cooperativa Limitada Used in: Spain
Sociedad Cooperativa Limitada |
| SCS | Belgium & France Used in: Belgium & France
Societe en Commandite Simple. |
| SCS | societate in comandita simpla. Used in: Romania
Limited liability partnership. |
| SENC | Société en Nom Collectif. Used in: Luxembourg
General Partnership |
| SGPS | Sociedade gestora de participações socialis. Used in: Portugal
Holding Enterprise. |
| SL | Sociedad Limitada Used in: Spain
Sociedad Limitada |
| SNC | Società in Nome Collettivo. Used in: Italy
General Partnership. |
| SNC | societate in nume colectiv. Used in: Romania
General Partnership. |
| SNC | société en nom collectif. Used in: France
General Partnership |
| sp | Societe en participation. Used in: France |
| SpA | Società per Azioni. Used in: Italy
Limited share company. |
| spol s.r.o. | spolecnost s rucenim omezenym Used in: Czech Republic
limited liability company. This type of company cannot trade on the stock exchange, but owners have limited liability up to their unpaid deposits. |
| SPRL | Société Privée à Responsabilité Limitée. Used in: Belgium
French language equivalent to BVBA |
| Srl | Società a Responsabilità Limitata Used in: Italy
limited liability company. |
| Srl | societate cu raspondere limitata. Used in: Romania
Limited-liability company, privately-held. Can be set up by one or more shareholders (but not more than 50) and must have a minimum capital of RL 2 million (about $100.00). At present, capital contributed by a foreign investor is converted to lei at the prevailing market exchange rate in effect at the time the capital is contributed for accounting purposes only. Companies may maintain bank accounts in foreign currency. The registered capital is divided into equal shares whose value cannot be less than RL 100,000 (about $5.00) each. |
| Srl | Sociedad Regular Colectiva Used in: Spain
Sociedad Regular Colectiva |
| v.o.s. | verejna obchodni spolecnost. Used in: Czech Republic
General partnership. Partners are fully liable. |
| VOF | Vennootschap onder firma. Used in: The Netherlands
General partnership. |
Free
