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Company Extensions and Security Identifiers |
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This page provides definitions of company "extensions" and security
identifiers. While U.S. companies are usually followed by "Inc.", many foreign companies
have different endings. This section tells what these terms mean, and where they
are used. If you don't know what country a company is based in, this list of identifers
might help narrow your search. |
Company Extensions
A
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Ext.
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Country
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Description
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A. en P.
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Mexico
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Asociación en Participación. Joint venture
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AB
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Sweden
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Aktiebolag. 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
registered with the Swedish Patent 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).
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AB
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Finland
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Aktiebolag. In Finland, many companies use both this Swedish abbreviation
and the Finnish language Oy designation, since Finland is a bilingual country. In
Finland, an AB is only private (Apb is the public equivalent).
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A.C.
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Mexico
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Asociación Civil Civil Association of a non-commercial nature.
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ACE
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Portugal
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Agrupamento Complementar de Empresas. Association of businesses
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AD
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Bulgaria
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Aktzionerno Druzhestvo. Limited Liability company, can be publicly-traded.
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AE
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Greece
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Anonymos Etairia. Limited company. Must have a board of three to nine members.
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AG
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Austria
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Aktiengesellschaft. Translates to "stock corporation". Minimum share capital
is ATS 1 million. Par value of each share must be ATS 100, ATS 500, or a multiple
of ATS 1,000. As in Germany, an Austrian AG must have both a Vorstand and
an Aufsichtsrat.
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AG
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Germany
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Aktiengesellschaft. Translates to "stock corporation." In Germany, all publicly
traded companies are AG's, but not all AG's are publicly traded. AG's have two sets
of boards -- the Vorstand, which usually consists of the CEO, CFO and other
top management, and an Aufsichtsrat, which translates to "supervisory board,"
which has the function of overseeing management and representing the shareholders.
German law prohibits individuals from being members of both boards at the same time.
AG's in Germany require a minimum of DM 100,000 share capital and at least five
shareholders at incorporation. Minimum par value for shares is DM 50.
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AG
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Switzerland
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Aktiengesellschaft. 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
0.01 par value. When a Swiss entity registers as an AG, 3% of the capital must be
paid to the authorities as a Tax if the share capital is equal to or more than CHF
250,000. There must be three shareholders (although they can be nominees). An annual
audit is required, and an annual directors meeting and shareholders meetings must
be held in Switzerland.
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AL
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Norway
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Andelslag. Co-operative society.
Note: this was formerly written as A.L. and A/L, but financial law reform has dictated
that periods and slashes should no longer be used.
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AmbA
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Denmark
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Andelsselskab.
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ANS
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Norway
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Ansvarlig selskap. Trading partnership.
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Apb
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Finland
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Publikt Aktiebolag. Public limited company. This is the Swedish language
equivalent to the more commonly used Oyj in Finland. Finland is technically bilingual,
so this could be used, but is not likely.
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ApS
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Denmark
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Anpartsselskab. Limited liability corporation, required minimum share capital
of DKK 200,000.
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ApS & Co. K/S
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Denmark
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Similar to a K/S, but the entity with unlimited liability is a company (ApS) instead
of an individual.
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AS
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Norway
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Aksjeselskap, translates to "stock company," and gives owners limited liability.
In Norway, publicly traded companies now use the ASA notation, and no longer use
this notation. Private companies still use this AS notation. An AS requires minimum
share capital of NOK 100,000, of which at least 50% must be paid up at incorporation.
Note: this was formerly written as A.S. and A/S, but financial law reform has dictated
that periods and slashes should no longer be used.
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A/S
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Denmark
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Aktieselskap, translates to "stock company", and gives the owners limited
liability. Danish companies require minimum share capital of DKK 500,000.
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A.S.
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Czech Republic
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Akciova spolecnost. Joint stock company. Owners have limited liability. Share
capital must be at least CZK 1 million. The company must put at least 20% of the
capital into a reserve fund, which is funded by after-tax profits. The accounts
must be audited annually. There must be at least three members on the board of directors,
and each member must be a Czech citizen or resident.
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A.S.
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Estonia
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Aktsiaselts, Joint stock company.
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A.S.
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Slovakia
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Akciova Spolocnost, Joint stock company
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A.S.
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Turkey
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Anonim Sirket, a limited liability company
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ASA
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Norway
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Allmennaksjeselskap. Stock company. This acronym was chosen because Aas is
a very common surname in Norway, which might have created some confusion. Since
1996, all publicly traded Norwegian companies are now incorporated in this legal
structure, but not all ASA's are publicly traded.
Note: this was formerly written as A.S.A. and A/S/A, but financial law reform has
dictated that periods and slashes should no longer be used.
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AVV
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Aruba
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Aruba Vrijgestelde Vennootschap. Aruba Exempt Company. This type of company
is intended for non-residents of Aruba: and such a company pays no taxes (but must
instead pay an annual registration fee of AFl 500, or about US$280). Registered
or bearer shares may be issued, and preference shares are also allowed. Minimum
share capital is AFl 10,000. There are no financial statements that are required
to be filed, but there must be representation by a local Aruban company (usually
a Trust Agent).
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B
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Ext.
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Country
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Description
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Bpk
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South Africa
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Beperk
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Bt
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Hungary
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Beteti társaság. Limited liability partnership.
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B.V.
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Belgium
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Besloten Vennootschap. Limited liability company.
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B.V.
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Netherlands
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Besloten Vennootschap. Limited liability company. Capital of at least 40,000
NLG is required to start at BV.
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B.V.
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Netherlands Antilles
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Besloten Vennootschap. Limited liability company. Many companies incorporated
in the Netherlands Antilles are merely shells created for tax purposes.
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BVBA
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Belgium
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Besloten Vennootschap met Beperkte Aansprakelijkheid Flemish language equivalent
of the SPRL. It means that the company is a private limited company. Capital must
be at least BEF 750,000, with at least BEF 250,000 paid up.
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C
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Ext.
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Country
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Description
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CA
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Ecuador
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Compania anonima.
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Corp.
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USA
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Corporation. Same meaning as Incorporated.
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C.V.
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Netherlands
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Commanditaire Vennootschap. Limited Partnership. One partner must have unlimited
liability, and the others can have limited liability.
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CVA
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Belgium
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Commanditaire Vennootschap op Aandelen. Limited partnership with shares. Flemish
language equivalent to the French language SCA
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CVoA
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Netherlands
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Commanditaire Vennootschap op Andelen. Limited Partnership, with shares
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D
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Ext.
|
Country
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Description
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DA
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Norway
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Selskap med delt ansar. Limited Partnership
Note: this was formerly written as D.A. and D/A, but financial law reform has dictated
that periods and slashes should no longer be used.
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d/b/a
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USA
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Doing Business As. Used often by individuals who want to have a business
name, but don't want to incorporate. Companies also use this designation when they
operate under a name other than the owner's personal name or the name of a filed
corporation/LLC.
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d.d.
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Croatia
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dionicko drustvo. Joint stock company.
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d.d.
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Slovenia
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Delniska druzba. Stock company -- all publicly traded companies must have
this structure. Must have capital of SIT 3 million, and each share must have par
value of SIT 1,000. Minimum of five shareholders.
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d.n.o.
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Slovenia
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Druzba z neomejeno odgovornostjo. Partnership -- all partners have unlimited
liability.
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d.o.o.
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Croatia
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drustvo s ogranicenom odgovornoscu. Limited Liability company.
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d.o.o.
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Slovenia
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Druzba z omejeno odgovornostjo. Limited Liability company. Must have a share
capital of at least SIT 1.5 million, and each partner must invest at least SIT 10,000.
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E
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Ext.
|
Country
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Description
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EE
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Greece
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Eterrorrythmos. Limited liability partnership.
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EEG
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Austria |
Eingetragene Erwerbsgesellschaft. Professional Partnership.
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EIRL
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Peru
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Empresa Individual de Responsabilidad Limitada. Personal business with limited
liability.
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ELP
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Bahamas
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Exempted Limited Partnership. Has one or more limited partners, and one general
partner, which must be a resident of the Bahamas or a company incorporated in the
Bahamas. Cannot conduct business in the Bahamas, but may conduct business elsewhere.
Usually set up for tax purposes.
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EOOD
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Bulgaria
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Ednolichno Druzhestvo s Ogranichena Otgovornost. Limited liability company.
Requires only one shareholder.
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EPE
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Greece
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Etairia periorismenis evthinis. Limited liability company.
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EURL
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France
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Enterprise Unipersonnelle à Responsabilité Limitée. Sole proprietorship with
limited liability.
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e.V.
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Germany
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Eingetragener Verein. Non profit society/association.
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G
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Ext.
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Country
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Description
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GbR
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Germany
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Gesellschaft burgerlichen Rechts. Partnership without a legal name. Mainly
used for non-commercial purposes. Partners have full liability.
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GCV
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Belgium
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Gewone Commanditaire Vennootschap. Limited Partnership. The Flemish language
equivalent to the French language SCS.
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GesmbH
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Austria
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See GmbH. This abbreviation is only used in Austria (not Germany or Switzerland).
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GIE
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France
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Groupement d'intéret économique. Economic Grouping of Interest. Two or more
persons or entities form an alliance with the goal of facilitating or developing
economic activity of the members.
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GmbH & Co. KG
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Germany
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Like a KG, but the entity with unlimited liability is a GmbH instead of a person.
(See the KG entry for more information).
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GmbH
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Austria
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Gesellschaft mit beschränkter Haftung. Translates to "Company with limited
liability." In Austria, this is often GesmbH, although this abbreviation is not
used in Germany or Switzerland. In Austria, there must be at least two founding
shareholders of a GmbH. Insurance companies and mortgage banking companies are not
permitted to exist in this form. Minimum share capital is ATS 500,000, and at least
half of this must be raised in cash. Minimum par value is ATS 1,000 per share. No
citizenship or residence requirement for shareholders exists, and shareholders can
be other companies. A general meeting must be held at least annually. If an Austrian
GmbH controls companies with 300 or more employees, or if the company has more than
300 employees itself, there must be a supervisory board, which must have at least
three members, one of whom represents the workers. The supervisory board must meet
at least three times annually.
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GmbH
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Germany
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Gesellschaft mit beschränkter Haftung. Translates to "Company with limited
liability." In Germany, a GmbH means that the company is incorporated, but it is
not publicly traded (as public companies must be AG's). GmbH's are essentially partnerships
without a legal name, and there must be at least two partners. There must be nominal
capital of at least DM 50,000. Subsidiaries of AG's can be GmbH's.
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GmbH
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Switzerland
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Gesellschaft mit beschränkter Haftung. Translates to "Company with limited
liability." In Switzerland, a GmbH cannot have shares, and the owners of the company
are entered into the commercial registry. Nominees can be used for anonymity.
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H
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Ext.
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Country
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Description
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HB
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Sweden
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Handelsbolag. Trading Partnership
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hf
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Iceland
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Hlutafelag. Limited liability company.
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I
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Ext.
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Country
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Description
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IBC
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Various
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International Business Company. Used for offshore companies, in places such
as Bahamas, Turks & Caicos Islands, etc.
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Inc.
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USA
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Means a company is Incorporated, and the owners have limited liability. In the United
States, companies can be registered in any of the 50 states -- many of the bigger
corporations are registered in Delaware due to various regulations. Incorporation
in the United States is very easy, and can be done for minimal fees.
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Inc
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Canada
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Incorporated. Limited liability
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I/S
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Denmark
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Interessentskab. Used in Denmark. General partnership; all partners have
unlimited liability.
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J
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Ext.
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Country
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Description
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j.t.d.
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Croatia
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Javno trgovacko drustvo. Unlimited liability company.
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K
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Ext.
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Country
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Description
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KA/S
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Denmark
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Kommanditaktieselskab. Limited partnership with share capital
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Kb
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Sweden
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Kommanditbolag. Limited partnership. There must be at least one partner with
unlimited liability, although some partners can have limited liability. In Sweden,
all Kommanditbolags must be registered with the Patent and Registration Office.
Annual reports must be filed annually. If there are more than 10 employees, then
the annual accounts must be audited. If there are more than 200 employees, the annual
reports must be filed with the Patent and Registration Office.
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Kb
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Finland
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Kommanditbolag. Limited partnership. This is a Swedish term, and since Finland
is technically bilingual, this abbreviation can be used there, although the Ky designation
is more common.
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KD
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Bulgaria
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Komanditno drushestwo. Partnership
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k.d.
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Croatia
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komanditno drustvo. Limited Partnership.
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k.d.
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Slovenia
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Komanditna druzba. Limited Partnership -- there must be at least one limited
partner and one unlimited partner.
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KDA
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Bulgaria
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Komanditno drushestwo s akzii. Partnership with shares.
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k.d.d.
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Slovenia
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Komanditna delniska druzba. Limited Partnership with shares.
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Kft
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Hungary
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korlátolt felelösségû társaság. Limited liability company. Similar to the
German GmbH, this type of company offers limited liability, although the shares
cannot trade publicly. Requires only one shareholder. Minimum share capital is HUF
1 million.
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KG
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Austria
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Kommanditgesellschaft. A partnership under a legal name. There must be two
partners, at least one limited and at least one unlimited partner. The limited partner's
liability is listed in the commercial register.
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KG
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Germany
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Kommanditgesellschaft. A partnership under a legal name. There must be a
minimum of two partners, at least one limited and at least one unlimited.
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KGaA
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Germany
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Kommanditgesellschaft auf Aktien. A Limited Partnership that has shares.
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KK
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Japan
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Kabushiki Kaishi. Joint Stock Company
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Kkt
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Hungary
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közkereseti társaság, General Partnership. All partners have unlimited liability.
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Kol. SrK
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Turkey
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Kollektiv Sirket. Unlimited liability partnership.
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Kom. SrK
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Turkey
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Komandit Sirket. Limited liability partnership.
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k.s.
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Czech Republic
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komanditni spolecnost. Limited partnership. One partner must have unlimited
liability, although other partners can carry limited liability.
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K/S
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Denmark
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Kommanditselskab. Limited partnership: at least one partner has unlimited
liability and at least one partner has limited liability.
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KS
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Norway
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Kommandittselskap. Limited partnership: at least one partner has unlimited
liability and at least one partner has limited liability.
Note: this was formerly written as K.S. and K/S, but financial law reform has dictated
that periods and slashes should no longer be used.
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Kv
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Hungary
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Közös vállalat. Joint Venture
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Ky
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Finland
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Kommandiittiyhtiö. Limited Partnership.
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L
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