Worldwide Company Structures

Argentina

• S.A. (Sociedad Anónima)
• S.R.L. (Sociedad de Responsabilidad Limitada)
• Sociedad en Comandita

Australia

• Inc. (Incorporated): restricted to non-profit associations
• Ltd. (Limited)
• NL (No liability)
• Pty. Ltd. (Proprietary Limited Company)

Austria

• AG (Aktiengesellschaft)
• GmbH (Gesellschaft mit beschränkter Haftung)
• KG (Kommanditgesellschaft)
• OHG (Offene Handelgesellschaft)

Belarus

• ААТ (Адкрытае акцыянернае таварыства)
• ЗАА (Закрытае ацыянернае таварыства)
• ІП (індывідуальны прадпрымальнік)
• ЧУП (Частнае унітарнае прадпрыемства): private unitary enterprise
• ТАА (Таварыства з абмежаванай адказнасцю)

Belgium

Both Dutch and French may be used

• NV (Naamloze Vennootschap)
• SA (Societé Anonyme)
• BVBA (Besloten Vennootschap met Beperkte Aansprakelijkheid)
• SPRL (Société Privée à Responsabilité Limitée)
• EBVBA (Eenpersoons Besloten Vennootschap Met Beperkte Aansprakelijkheid)
• SPRLU (Société Privée à Responsabilité Limitée Unipersonnelle)
• Comm.V (Gewone Commanditaire Vennootschap)
• SCS (Société en Commandite Simple)
• Comm.VA (Commanditaire Vennootschap op Aandelen)
• SCA (Société en Commandite par Actions
• CVBA (Coöperatieve Vennootschap met Beperkte Aansprakelijkheid)
• SCRL (Société Coopérative à Responsabilité Limitée)
• CVOA (Coöperatieve Vennootschap met Onbeperkte Aansprakelijkheid)
• SCRI (Société Coopérative à Responsabilité Illimitée)
• VOF (Vennootschap Onder Firma)
• SNC (Société en Nom Collectif)

Bosnia and Herzegovina

• d.d.(dioničko društvo)
• d.n.o.(društvo s neograničenom solidarnom odgovornošću)
• d.o.o.(društvo s ograničenom odgovornošću)
• k.d.(komanditno društvo)

Brazil

• Ltda. (Limitada)
• S.A. (Sociedade Anônima)
• Sociedade em Comandita por Ações
• Sociedade em Comandita Simples
• Sociedade em Nome Coletivo

Bulgaria

• AD/АД (Aktsionerno drujestvo/Акционерно дружество)
• ADSITz/АДСИЦ (Aktsionerno Druzhestvo sus Spetsialna Investitsionna Tsel/Акционерно Дружество със Специална Инвестиционна Цел)
• EAD/ЕАД (Ednolichno Aktsionerno Druzhestvo/Еднолично Акционерно Дружество)
• EOOD/ЕООД (Ednolichno Druzhestvo s Ogranichena Otgovornost/Еднолично Дружество с Ограничена Отговорност)
• ET (Ednolichen Turgovetz/Едноличен Търговец)
• OOD/ООД (Drujestvo s ogranichena otgovornost/Дружество с Ограничена Отговорност)
• KD/КД (Komanditno Druzhestvo/Командитно Дружество)
• KDA/КДА (Komanditno Druzhestvo s Aktzii/Командитно Дружество с Акции)
• SD/СД (Subiratelno Druzhestvo/Събирателно Дружество)

Chile

• C.P.A (Comandita por acciones)
• EIRL (Empresa Individual de Responsabilidad Limitada)
• S.A. (Sociedad Anónima)
• LTDA. (Sociedad de responsabilidad limitada)

China

• 有限公司
• 股份有限公司

Colombia

• Ca. (y Compañía)
• SCA (Comandita por acciones)
• S. en C. (Comandita simple)
• Ltda. (Limitada)
• S.A. (Sociedad Anónima)
• E.U.:(Empresa Unipersonal)
• Suc. de Descendants

Croatia

• d.d. (dioničko društvo)
• d.o.o. (društvo s ograničenom odgovornošću)
• javno trgovačko društvo
• komanditno društvo

Czech Republic

• a.s., akc. spol. (Akciová společnost)
• s.r.o., spol. s r.o. (Společnost s ručením omezeným)
• v.o.s. (veřejná obchodní společnost)

Denmark

• ApS (Anpartsselskab)
• A/S (Aktieselskab)
• A.M.B.A. (Andelsselskab med begrænset ansvar)
• I/S (Interessentskab)
• K/S (Kommanditselskab)

European Union

• SCE (Societas Cooperativa Europaea)
• SE (Societas Europaea)

• EEIG (European Economic Interest Grouping)
• (proposed) SPE (Societas Privata Europaea)

Finland

• Ay (avoin yhtiö)
• Ky (kommandiittiyhtiö)
• Oy (osakeyhtiö)
• Oyj (julkinen osakeyhtiö)
• Ok (osuuskunta)
• T:mi (toiminimi)

Swedish names may also be used:

• Ab (aktiebolag)
• Abp (publikt aktiebolag)
• Anl (Andelslag)
• EEIG (europeisk ekonomisk intressegruppering, European Economic Interest Grouping)
• F:ma (firma)
• Ideell förening (non-profit organization)
• Kb (kommanditbolag)
• Öppet bolag
• Stiftelse (foundation)

France

• SA (Société anonyme)
• EURL (Entreprise unipersonnelle à responsabilité limitée): single-person enterprise with limited liability
• Investment funds:
  • FCP (Fonds commun de placement) (unincorporated investment fund)
  • SICAF (Société d’investissement à capital fixe) (incorporated investment fund)
  • SICAV (Société d’investissement à capital variable) (incorporated investment fund)
• SASU (Société par actions simplifiée unipersonnelle)
• Sàrl (Société à responsabilité limitée)
• SCA (Société en commandite par actions)
• SCS (Société en commandite simple)
• SNC (Société en nom collectif)
• SCOP (Société coopérative)
• SAS (Société par actions simplifiée)

Germany

• AG (Aktiengesellschaft)
• GmbH (Gesellschaft mit beschränkter Haftung)
• KG (Kommanditgesellschaft)
• GmbH & Co. KG: a special type of Kommanditgesellschaft in which the general partner is a GmbH.
• KGaA (Kommanditgesellschaft auf Aktien): limited partnership with shares
• OHG (Offene Handelsgesellschaft)
• GbR (Gesellschaft Bürgerlichen Rechts)
• Partenreederei: A form of combined and continued ownership of a single merchant vessel.
• PartG (Partnerschaftsgesellschaft): type of partnership
• e.G. (eingetragene Genossenschaft)

Greece

• A.E. (Anonimι Etairia/Ανώνυμη Εταιρία)
• E.E. (Eterorithmos eteria/Ετερόρρυθμος Εταιρία)
• E.P.E. (Eteria Periorismenis Euthinis/Εταιρία Περιορισμένης Ευθύνης)
• M.E.P.E. (Monoprosopi Eteria Periorismenis Euthinis/Μονοπρόσωπη ΕΠΕ)
• O.E. (Omorithmos eteria/Ομόρρυθμος Εταιρία)

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.

Hungary

• e.v. (egyéni vállalkozó)
• e.c. (egyéni cég)
• bt. (betéti társaság)
• nyrt. (nyilvánosan működő részvénytársaság)
• kft. (korlátolt felelősségű társaság)
• kht. (közhasznú társaság)
• kkt. (közkereseti társaság)
• kv. (közös vállalat)
• rt. (réstvény társaság) limited company with shares
• zrt. (zártkörűen működő részvénytársaság)

India

• Family Owned Business
• Ltd. (Public Limited Company)
• Partnership
• Public Sector Unit
• Pvt. Ltd. (Private Limited Company)
• Sole Proprietorship
• Unlimited Company

Indonesia

• Fa (Firma)
• Koperasi
• Maatschap
• Persekutuan Komanditer
• Perusahaan Umum (Perum)
• PP (Persekutuan Perdata)
• PT (PERSERO) Tbk
• PT (Perseroan Terbatas)
• PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka)
• UD (Usaha Dagang)
• Yayasan: foundation

Iran

• شرکت سهامی عام (Sherkat Sahami Am), public
• شرکت سهامی خاص (Sherkat Sahami Khas), private
• شرکت با مسئولیت محدود (Sherkat ba Masouliyat Mahdoud)
• شرکت مختلط غیر سهامی (Sherkat Mokhtalet Gheyr Sahami)
• شرکت مختلط سهامی (Sherkat Mokhtalet Sahami)
• شرکت تضامنی (Sherkat Tazamoni)
• شرکت نسبی (Sherkat Nesbi)
• شرکت تعاونی تولید و مصرف (Sherkat Ta’avoni Tolid va Masraf)

Israel

B.M./BM/בע”מ (Be’eravon Mugbal)

Italy

• S.a.p.a (Società in accomandita per azioni)
• S.a.s (Società in accomandita semplice)
• S.c.r.l. (Società cooperativa a responsabilità limitata)
• S.n.c. (Società in nome collettivo)
• S.p.A. (Società per Azioni)
• S.r.l., Srl, S.R.L. (Società a responsabilità limitata)

Japan

• 株式会社 (kabushiki-kaisha or kabushiki-gaisha – K.K.
• 合同会社 (gōdō-kaisha or gōdō-gaisha – G.K.
• 合資会社 (gōshi-kaisha or gōshi-gaisha – GSK
• 合名会社 (gōmei-kaisha or gōmei-gaisha – GMK

Corporations formed under other statutes are usually referred to as hōjin these include

• 社団法人 (shadan-hōjin) – incorporated association (Civil Code)
• 財団法人 (zaidan-hōjin) – incorporated foundation (Civil Code)
• 相互会社 (sōgo-kaisha or sōgo-gaisha) – mutual insurer (Insurance Business Law)
• 学校法人 (gakkō-hōjin) – school corporation (Private School Law)
• 宗教法人 (shūkyō-hōjin) – religious corporation (Religious Corporation Law)
• 監査法人 (kansa-hōjin) – audit corporation (Certified Public Accountant Law)
• 税理士法人 (zeirishi-hōjin) – tax accounting corporation
• 弁護士法人 (bengoshi-hōjin) – legal services corporation (Attorney Law)
• 共同組合 (kyōdō-kumiai) – cooperative
• 信用組合 (shin’yō-kumiai) – credit union (Credit Union Law)
• 信用金庫 (shin’yō-kinko) – shinkin bank (Shinkin Bank Law)

• 地方公共団体 (chihō-kōkyō-dantai) – local authority (prefectures, cities, etc.)
• 一部事務組合 (ichibu-jimu-kumiai) – Public service joint venture
• 全部事務組合 (zenbu-jimu-kumiai) – Public service joint venture

• 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
  • 国立大学法人 (kokuritsu-daigaku-hōjin) – national university corporation
  • 公立大学法人 (kōritsu-daigaku-hōjin) – public university corporation

Latvia

• SIA (Sabiedrība ar ierobežotu atbildību)
• AS (Akciju sabiedrība)

Luxembourg

• S.A. (Société anonyme)
• S.A.R.L. (Société à responsabilité limitée)

Malaysia

• Bhd (Berhad)
• Sdn Bhd (Sendirian Berhad)

Mexico

• S.A. de C.V. (Sociedad Anónima de Capital Variable)
• S. de R.L. de C.V. (Sociedad de Responsabilidad Limitada de Capital Variable)

Netherlands

• Coöperatie (cooperative)
• N.V. (Naamloze Vennootschap)
• B.V. (Besloten Vennootschap)
• C.V. (Commanditaire Vennootschap)
• Maatschap: (limited liability partnership)
• V.O.F. (Vennootschap Onder Firma)

New Zealand

LTD (Limited)

Norway

• ASA (Allmennaksjeselskap)
• AS (Aksjeselskap)
• ANS (Ansvarlig selskap)
• BA (Selskap med begrenset ansvar)
• BL (Borettslag): housing share company
• DA (Selskap med delt ansvar) 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
• KS (Kommandittselskap)
• 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

Peru

• S.A. (Sociedad Anónima)

Philippines

• Co. (Company)
• Corp. (Corporation)
• Inc. (Incorporated)
• Ltd. (Limited)
• Ltd. Co. (Limited Company)
• Cía (Compañía)
• SA (Sociedad Anónima)

Poland

• jednoosobowa działalność gospodarcza
• P.P. (Przedsiębiorstwo Państwowe)
• S.A. (spółka akcyjna)
• s.c. (spółka cywilna)
• S.K.A. (spółka komandytowo-akcyjna)
• sp.j. (spółka jawna)
• sp.k. (spółka komandytowa)
• sp.p. (spółka partnerska)
• Sp. z o.o. (spółka z ograniczoną odpowiedzialnością)
• Spółdzielnia

Portugal

• CRL (Cooperativa de Responsabilidade Limitada): Limited Liability
• S.A. (Sociedade Anónima), and these are further classified as:
  • S.A. (Sociedade Aberta) a publicly traded corporation
  • S.F. (Sociedade Fechada) a non-publicly traded corporation
• Lda. (Limitada), and these might be:
  • Unipessoal Lda.
• SGPS (Sociedade Gestora de Participações Sociais): a holding corporation

Romania

• S.A. (Societate pe Acţiuni)
• s.c.a. (societate în comandită pe acţiuni)
• s.c.s. (societate în comandită simplă)
• s.n.c. (societate în nume colectiv)
• S.R.L. (societate cu răspundere limitată)

Russia

• ANO/AHO (Avtonomnaya nekommercheskaya organizatsiya/Автономная некоммерческая организация): autonomous non-profit organisation
• GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное унитарное предприятие)
• IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель)
• OAO (Otkrytoye aktsionernoye obshchestvo/Открытое акционерное общество)
• OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной ответственностью)
• PK/ПK (Proizvodstvenny kooperativ/Производственный кооператив)
• ZAO/ЗАО (Zakrytoe aktionernoye obshchestvo/Закрытое акционерное общество)

Serbia

• A.D./А.Д. (Akcionarsko društvo/Акционарско друштво)
• d.o.o./д.о.о. (Društvo s ograničenom odgovornošću/Друштво с ограниченом одговорношћу)

Singapore

• LLP (limited liability partnership)
• Ltd/Pte Ltd (private limited company)
• Ltd (public limited company)

Slovakia

• a.s. (Akciová spoločnosť)
• s.r.o (Spoločnosť s ručením obmedzeným)

Slovenia

• d.d. (Delniška družba)
• d.o.o. (Družba z omejeno odgovornostjo)

South Africa

• CC/BK (Close Corporation, Beslote Korporasie)
• Private Company/Privaat Maatskappy
• Public Company

Spain

• S.A. (Sociedad Anónima)
• S.L. (Sociedad Limitada)
• S.L.L. (Sociedad Limitada Laboral)
• S.L.N.E. (Sociedad Limitada Nueva Empresa)

Sweden

• AB (Aktiebolag)
• AB (publ) (Publikt aktiebolag)
• Ek. för. (Ekonomisk förening)
• Enskild firma
• HB (Handelsbolag)
• KB (Kommanditbolag)

Switzerland

Thailand

• บริษัทมหาชนจำกัด, name format บริษัท corporation name จำกัด (มหาชน)
• บริษัทเอกชนจำกัด (name format บริษัท corporation name จำกัด)
• ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน corporation name จำกัด)
• ห้างหุ้นส่วนสามัญนิติบุคคล (name format ห้างหุ้นส่วน corporation name)

Ukraine

• DAT/ДАТ (Державне акціонерне товариство)
• FOP/ФОП (фізична особа підприємець)
• KT (Командитне товариство)
• PT/ПT (Повне товариство)
• TDV/ТДВ (Товариство з додатковою відповідальністю)
• TOV/TOB (Товариство з обмеженою відповідальністю)
• VAT/ВАТ( Вiдкрите акцiонерне товариство)
• ZAT/ЗАТ (Закрите акцiонерне товариство)

United Kingdom

• CIC (Community interest company)
• Company limited by guarantee
• General partnership
• LLP or Limited liability partnership
• LP or
• Ltd. or Cyf (Limited, or Welsh Cyfyngedig): a private company limited by shares.
• or Ccc (public limited company, or Welsh Cwmni Cyfyngedig Cyhoeddus): a company whose shares may be traded publicly.
• Sole trader
• Unlimited company (or Welsh Anghyfyngedig). A company with share capital whose shareholders do not enjoy limited liability in case of the company’s insolvency.

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.

Federally incorporated

• N.A. (National Association)
• NT&SA (National Trust and Savings Association)
• Federal Credit Union
• Federal Savings Bank

Many governmental units are specially formed public corporations and some private organizations have received a charter from Congress.

State incorporated

The following are the main business designations and types:

• Corp., Inc. (Corporation, Incorporated)
• General partnership
• LLC, LC, Ltd. Co. (limited liability company)
• LLLP (limited liability limited partnership)
• LLP (limited liability partnership)
• LP (limited partnership)
• PLLC (professional limited liability company)
• Professional corporations (abbreviated as PC or P.C.)

Required designations for corporations, by state:

Uruguay

• S.A. (Sociedad Anónima)
• S.A.F.I. (Sociedad Anónima Financiera de Inversión)
• S.R.L. (Sociedad Responsabilidad Limitada)