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Company Extensions and Security Identifiers |
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
Ext.
|
Country
|
Description
|
A. en P.
|
Mexico
|
Asociación en Participación. Joint venture
|
AB
|
Sweden
|
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).
|
AB
|
Finland
|
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).
|
A.C.
|
Mexico
|
Asociación Civil Civil Association of a non-commercial nature.
|
ACE
|
Portugal
|
Agrupamento Complementar de Empresas. Association of businesses
|
AD
|
Bulgaria
|
Aktzionerno Druzhestvo. Limited Liability company, can be publicly-traded.
|
AE
|
Greece
|
Anonymos Etairia. Limited company. Must have a board of three to nine members.
|
AG
|
Austria
|
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.
|
AG
|
Germany
|
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.
|
AG
|
Switzerland
|
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.
|
AL
|
Norway
|
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.
|
AmbA
|
Denmark
|
Andelsselskab.
|
ANS
|
Norway
|
Ansvarlig selskap. Trading partnership.
|
Apb
|
Finland
|
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.
|
ApS
|
Denmark
|
Anpartsselskab. Limited liability corporation, required minimum share capital
of DKK 200,000.
|
ApS & Co. K/S
|
Denmark
|
Similar to a K/S, but the entity with unlimited liability is a company (ApS) instead
of an individual.
|
AS
|
Norway
|
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.
|
A/S
|
Denmark
|
Aktieselskap, translates to "stock company", and gives the owners limited
liability. Danish companies require minimum share capital of DKK 500,000.
|
A.S.
|
Czech Republic
|
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.
|
A.S.
|
Estonia
|
Aktsiaselts, Joint stock company.
|
A.S.
|
Slovakia
|
Akciova Spolocnost, Joint stock company
|
A.S.
|
Turkey
|
Anonim Sirket, a limited liability company
|
ASA
|
Norway
|
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.
|
AVV
|
Aruba
|
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).
|
B
Ext.
|
Country
|
Description
|
Bpk
|
South Africa
|
Beperk
|
Bt
|
Hungary
|
Beteti társaság. Limited liability partnership.
|
B.V.
|
Belgium
|
Besloten Vennootschap. Limited liability company.
|
B.V.
|
Netherlands
|
Besloten Vennootschap. Limited liability company. Capital of at least 40,000
NLG is required to start at BV.
|
B.V.
|
Netherlands Antilles
|
Besloten Vennootschap. Limited liability company. Many companies incorporated
in the Netherlands Antilles are merely shells created for tax purposes.
|
BVBA
|
Belgium
|
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.
|
C
Ext.
|
Country
|
Description
|
CA
|
Ecuador
|
Compania anonima.
|
Corp.
|
USA
|
Corporation. Same meaning as Incorporated.
|
C.V.
|
Netherlands
|
Commanditaire Vennootschap. Limited Partnership. One partner must have unlimited
liability, and the others can have limited liability.
|
CVA
|
Belgium
|
Commanditaire Vennootschap op Aandelen. Limited partnership with shares. Flemish
language equivalent to the French language SCA
|
CVoA
|
Netherlands
|
Commanditaire Vennootschap op Andelen. Limited Partnership, with shares
|
D
Ext.
|
Country
|
Description
|
DA
|
Norway
|
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.
|
d/b/a
|
USA
|
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.
|
d.d.
|
Croatia
|
dionicko drustvo. Joint stock company.
|
d.d.
|
Slovenia
|
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.
|
d.n.o.
|
Slovenia
|
Druzba z neomejeno odgovornostjo. Partnership -- all partners have unlimited
liability.
|
d.o.o.
|
Croatia
|
drustvo s ogranicenom odgovornoscu. Limited Liability company.
|
d.o.o.
|
Slovenia
|
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.
|
E
Ext.
|
Country
|
Description
|
EE
|
Greece
|
Eterrorrythmos. Limited liability partnership.
|
EEG
|
Austria |
Eingetragene Erwerbsgesellschaft. Professional Partnership.
|
EIRL
|
Peru
|
Empresa Individual de Responsabilidad Limitada. Personal business with limited
liability.
|
ELP
|
Bahamas
|
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.
|
EOOD
|
Bulgaria
|
Ednolichno Druzhestvo s Ogranichena Otgovornost. Limited liability company.
Requires only one shareholder.
|
EPE
|
Greece
|
Etairia periorismenis evthinis. Limited liability company.
|
EURL
|
France
|
Enterprise Unipersonnelle à Responsabilité Limitée. Sole proprietorship with
limited liability.
|
e.V.
|
Germany
|
Eingetragener Verein. Non profit society/association.
|
G
Ext.
|
Country
|
Description
|
GbR
|
Germany
|
Gesellschaft burgerlichen Rechts. Partnership without a legal name. Mainly
used for non-commercial purposes. Partners have full liability.
|
GCV
|
Belgium
|
Gewone Commanditaire Vennootschap. Limited Partnership. The Flemish language
equivalent to the French language SCS.
|
GesmbH
|
Austria
|
See GmbH. This abbreviation is only used in Austria (not Germany or Switzerland).
|
GIE
|
France
|
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.
|
GmbH & Co. KG
|
Germany
|
Like a KG, but the entity with unlimited liability is a GmbH instead of a person.
(See the KG entry for more information).
|
GmbH
|
Austria
|
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.
|
GmbH
|
Germany
|
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.
|
GmbH
|
Switzerland
|
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.
|
H
Ext.
|
Country
|
Description
|
HB
|
Sweden
|
Handelsbolag. Trading Partnership
|
hf
|
Iceland
|
Hlutafelag. Limited liability company.
|
I
Ext.
|
Country
|
Description
|
IBC
|
Various
|
International Business Company. Used for offshore companies, in places such
as Bahamas, Turks & Caicos Islands, etc.
|
Inc.
|
USA
|
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.
|
Inc
|
Canada
|
Incorporated. Limited liability
|
I/S
|
Denmark
|
Interessentskab. Used in Denmark. General partnership; all partners have
unlimited liability.
|
J
Ext.
|
Country
|
Description
|
j.t.d.
|
Croatia
|
Javno trgovacko drustvo. Unlimited liability company.
|
K
Ext.
|
Country
|
Description
|
KA/S
|
Denmark
|
Kommanditaktieselskab. Limited partnership with share capital
|
Kb
|
Sweden
|
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.
|
Kb
|
Finland
|
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.
|
KD
|
Bulgaria
|
Komanditno drushestwo. Partnership
|
k.d.
|
Croatia
|
komanditno drustvo. Limited Partnership.
|
k.d.
|
Slovenia
|
Komanditna druzba. Limited Partnership -- there must be at least one limited
partner and one unlimited partner.
|
KDA
|
Bulgaria
|
Komanditno drushestwo s akzii. Partnership with shares.
|
k.d.d.
|
Slovenia
|
Komanditna delniska druzba. Limited Partnership with shares.
|
Kft
|
Hungary
|
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.
|
KG
|
Austria
|
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.
|
KG
|
Germany
|
Kommanditgesellschaft. A partnership under a legal name. There must be a
minimum of two partners, at least one limited and at least one unlimited.
|
KGaA
|
Germany
|
Kommanditgesellschaft auf Aktien. A Limited Partnership that has shares.
|
KK
|
Japan
|
Kabushiki Kaishi. Joint Stock Company
|
Kkt
|
Hungary
|
közkereseti társaság, General Partnership. All partners have unlimited liability.
|
Kol. SrK
|
Turkey
|
Kollektiv Sirket. Unlimited liability partnership.
|
Kom. SrK
|
Turkey
|
Komandit Sirket. Limited liability partnership.
|
k.s.
|
Czech Republic
|
komanditni spolecnost. Limited partnership. One partner must have unlimited
liability, although other partners can carry limited liability.
|
K/S
|
Denmark
|
Kommanditselskab. Limited partnership: at least one partner has unlimited
liability and at least one partner has limited liability.
|
KS
|
Norway
|
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.
|
Kv
|
Hungary
|
Közös vállalat. Joint Venture
|
Ky
|
Finland
|
Kommandiittiyhtiö. Limited Partnership.
|
L
Ext.
|
Country
|
Description
|
Lda
|
Portugal
|
Sociedade por Quotas Limitada. Must have at least two shareholders, and paid
in capital of at least 400,000 Escudos (800 Euros)
|
LDC
|
Bahamas
|
Limited Duration Company. A company, but it has a life of 30 years or less.
Sometimes, these companies can be classified as partnerships in the United States.
|
LLC
|
USA
|
Limited Liability Company. Not really a corporation, and not really a partnership;
it's something different altogether. Most states require at least two people to
form an LLC, but some states require only one. An LLC has limited liability (hence
the name), and unlimited life (i.e., the charter does not expire). In the United
States, Corporations typically pay taxes, then distribute the profits via dividends,
and the recipients must pay taxes on the dividends. An LLC allows for pass through
taxation, which means that the income a company makes goes directly to the
owners on their tax forms (even if the profits were not distributed). LLC's may
have several different classes of stock.
|
LLP
|
USA
|
Limited Liability Partnership.
|
Ltd.
|
Various
|
Limited. Used in the UK and many former British colonies, as well as in other
countries such as Japan. Indicates that a company is incorporated and that the owners
have limited liability. This can also be used in the United States, and has the
same meaning as Inc.
|
Ltda
|
Brazil
|
Sociedade por Quotas de Responsabiliadade Limitada. Means the owners have
limited liability.
|
Ltée.
|
Canada
|
Limitée. French language equivalant of Ltd. (Limited). Indicates that
a company is incorporated and that the owners have limited liability.
|
N
Ext.
|
Country
|
Description
|
N.A.
|
USA
|
National Association. Used by Banks in the United States as a way of getting
the word national into their name, which is a legal requirement under certain banking
regulations.
|
NT
|
Canada
|
iNTermediary. Indicates that a company is a financial intermediary. However,
companies are not required to use this abbreviation in their name if they are a
financial intermediary -- it's merely a description.
|
NV
|
Netherlands
|
Naamloze Vennootschap. All publicly traded Dutch companies are NV's, but
not all NV's are publicly traded. Dutch NV's require 100,000 NLG share capital or
more.
|
NV
|
Belgium
|
Naamloze Vennootschap. This is Flemish (Dutch): In Belgium, many companies
use both NV and SA (the French language equivalent).
|
NV
|
Netherlands Antilles
|
Naamloze Vennootschap. In the Netherlands Antilles, many foreign companies
establish subsidiaries to shelter taxes.
|
NV
|
Suriname
|
Naamloze Vennootschap. All publicly traded companies are NV's, but not all
NV's are publicly traded. NV's require SRD 5000 (USD 1850) share capital or more.
|
O
Ext.
|
Country
|
Description
|
OE
|
Greece
|
Omorrythmos. Partnership. All partners have unlimited liability.
|
OHG
|
Austria
|
Offene Handelsgesellschaft. Partnership, with at least two partners. Partners
have unlimited liability.
|
OHG
|
Germany
|
Offene Handelsgesellschaft. Partnership with a legal name, and must have
at least two partners. Partners have unlimited liability.
|
OOD
|
Bulgaria
|
Druzhestvo s Ogranichena Otgovornost. Limited liability company. Requires
at least two shareholders. Minimum share capital is 5000 leva (2550 Euro).
|
OÜ
|
Estonia
|
Osaühing. Private limited liability company. Minimum capital of EEK 40,000.
This type of company doesn't trade on the stock exchange (as those are of the AS
variety).
|
Oy
|
Finland
|
Osakeyhtiö. All corporations in Finland used to have this legal structure,
although now, publicly traded companies will be OYJ (julkinen osakeyhtiö).
|
OYJ
|
Finland
|
Julkinen osakeyhtiö. Used by publicly-traded companies in Finland.
|
P
Ext.
|
Country
|
Description
|
P/L
|
Australia
|
Pty. Ltd. Proprietary Limited Company.
|
PC Ltd
|
Australia
|
Public Company Limited by Shares
|
PLC
|
Various
|
Public Limited Company A publicly traded company 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.
|
PMA
|
Indonesia
|
Penenaman Modal Asing. Foreign joint venture company.
|
PMDN
|
Indonesia
|
Penanaman Modal Dalam Negeri. Domestic Capital investment company
|
PrC
|
Ireland
|
Private Company limited by shares.
|
Prp. Ltd.
|
Botswana
|
Private company limited by shares.
|
PT
|
Indonesia
|
Perseroan Terbuka. Limited liability company.
|
Pty.
|
Various
|
Stands for Proprietary. Used in South Africa, Australia and elsewhere.
|
R
Ext.
|
Country
|
Description
|
RAS
|
Estonia
|
Riiklik Aktsiaselts. State (owned) Joint Stock company.
|
Rt
|
Hungary
|
Részvénytársaság. Stock Company. All Hungarian publicly-traded companies
are incorporated via this structure. However, an Rt doesn't necessarily 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
Ext.
|
Country
|
Description
|
S. de R.L.
|
Mexico
|
Sociedad de Responsabilidad Limitada. Limited Partnership
|
S. en C.
|
Colombia & Peru
|
Sociedad en Comandita. Limited Partnership
|
S. en N.C.
|
Mexico
|
Sociedad en Nombre Colectivo. General Partnership
|
S/A
|
Brazil
|
Sociedades Anônimas. In Brazil, there must be at least two shareholders of
an S/A, and they must have paid in cash at least 10% of the subscribed capital.
The Capital must be deposited with the Bank of Brazil or other approved entity of
the Brazilian Securities and Exchange Commission. Annual accounts must be published.
|
SA
|
Belgium
|
Société Anonyme, the Dutch language equivalent is NV. Initial capital must
be BEF 2.5 million, and must be fully paid up upon incorporation.
|
SA
|
France
|
Société Anonyme.
|
SA
|
Greece
|
Société Anonyme. A Greek SA must have share capital of GRD 10 million.
|
sa
|
Italy
|
Societá in accomandita per azioni. Limited partnership with shares.
|
SA
|
Ivory Coast
|
Société Anonyme. Requires a minimum of seven shareholders. Each share must
have a par value of at least 5000 CFA Francs,
|
SA
|
Luxembourg
|
Société Anonyme. There is a minimum of two shareholders, and a minimum share
capital of LUF 1.25 million.
|
SA
|
Mexico
|
Sociedad anónima. Mexican SA's require a minimum capital of N$50,000. At
least 20% of this must be paid-in at the time of incorporation. There is a minimum
of two shareholders, but no maximum. Ordinary shareholder meetings can be called
with 1/2 of the shares voting, and extraordinary meetings require a 3/4 vote. Shareholder
meetings must take place in the city where the company is located, but board meetings
can be abroad. 5% of annual profits must be allocated to a reserve until the reserve
totals 20% of the capital.
|
SA
|
Morocco
|
Société Anonyme. SA's must have at least seven shareholders and a share capital
of at least 10,000 dirhams, with each share having a minimum par value of 1000 dirhams.
|
SA
|
Poland
|
Spolka Akcyjna. Stock company
|
SA
|
Portugal
|
Sociedad Anónima. Share capital minimum of PTE 5 million, and a minimum par
value of PTE 1000 per share. There is a minimum of 5 shareholders. Companies are
registered in the Commercial Registry.
|
SA
|
Romania
|
Societate pe actiuni. Limited liability company, can be publicly-traded.
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 USD) each.
|
S.A.
|
Brazil
|
Sociedade por Ações. Privately-held company
|
SA de CV
|
Mexico
|
Sociedad Anónima de Capital Variable In Mexico, SA's can have either fixed
or variable capital; this abbreviation is used for those with variable capital.
|
SAFI
|
Uruguay
|
Sociedad Anonima Financiera de Inversion. Offshore company.
|
S.A.I.C.A.
|
Venezuela
|
Sociedad Anónima Inscrita de Capital Abierto. Open Capital Company
|
SApA
|
Italy
|
Societa in Accomandita per Azioni.
|
Sarl
|
France & Other
|
Société à responsabilité limitée. Used in France and other French speaking
countries. Private company.
|
Sarl
|
Luxembourg
|
Société à responsabilité limitée. Private company -- must have share capital
of at least LUF 500,000, and 100% must be paid up on formation. Requires a minimum
of one director and two shareholders.
|
SAS
|
Italy
|
Societá in Accomandita Semplice. Limited Partnership.
|
SC
|
France
|
Société civile. Partnership with full liability.
|
SC
|
Poland
|
Spólka prawa cywilnego. Partnership with all partners having unlimited liability.
|
S.C.
|
Spain
|
Sociedad en commandita. General Partnership.
|
SCA
|
Belgium
|
Societe en commandite par actions. Limited partnership with share capital.
|
SCA
|
Romania
|
Societate in còmandita pe actiuni. Limited liability partnership with shares.
|
SCP
|
Brazil
|
Sociedade em Conta de Participacão. This is a partnership where there is
one partner assumed responsible for running the business. The other partners carry
liability, but they do not have to be revealed.
|
SCS
|
Belgium & France
|
Societe en Commandite Simple.
|
S.C.S.
|
Brazil
|
Sociedade em Comandita Simples. Limited Partnership
|
SCS
|
Romania
|
Societate in comandita simpla. Limited liability partnership.
|
Sdn Bhd
|
Malaysia
|
Sendirian Berhad. Limited Liability Company.
|
SENC
|
Luxembourg
|
Société en Nom Collectif. General Partnership
|
SGPS
|
Portugal
|
Sociedade gestora de participações socialis. Holding Enterprise.
|
SK
|
Poland
|
Spólka komandytowa. Limited liability partnership.
|
SNC
|
France
|
Société en nom collectif. General Partnership
|
SNC
|
Italy
|
Società in Nome Collettivo. General Partnership.
|
SNC
|
Romania
|
Societate in nume colectiv. General Partnership.
|
SNC
|
Spain
|
General Partnership
|
SOPARFI
|
Luxembourg
|
Société de Participation Financiére. Holding company.
|
sp
|
France
|
Societe en participation.
|
SpA
|
Italy
|
Società per Azioni. Limited share company.
|
spol s.r.o.
|
Czech Republic
|
Spolecnost s rucenim omezenym. Limited liability company. This type of company
cannot trade on the stock exchange, but owners have limited liability up to their
unpaid deposits. This type of company must have share capital of at least CZK 100,000,
and each shareholder must contribute at least CZK 20,000. A reserve fund of at least
10% of the share capital must be created from the profits. There is a maximum of
50 shareholders. Directors must be Czech citizens or residents. An annual audit
is usually not required.
|
SPRL
|
Belgium
|
Société Privée à Responsabilité Limitée. French language equivalent to BVBA
-- see that definition for more information.
|
Sp. z.o.o.
|
Poland
|
Spólka z ograniczona odpowiedzialnoscia. Limited liability company, privately-held.
|
Srl
|
Chile
|
Sociedad de responsabilidad limitada, Limited Liability company
|
Srl
|
Italy
|
Società a Responsabilità Limitata. Limited liability company.
|
Srl
|
Mexico
|
Sociedad de responsabilidad limitada. This type of limited liability company
is really not that common in Mexico. A minimum of N$3,000 is required.
|
Srl
|
Romania
|
societate cu raspondere limitata. 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
|
Spain
|
Sociedad Regular Colectiva . |
T
Ext.
|
Country
|
Description
|
td
|
Slovenia
|
Tiha druzba. Sole proprietorship.
|
TLS
|
Turkey
|
Türk Limited Sirket. Private Limited Liability Company
|
V
Ext.
|
Country
|
Description
|
VEB
|
East Germany
|
Volkseigner Betrieb. Term for East German companies before Reunification.
They were all either shut down, or converted into AGs or GmbHs by the Privitization
Agency (Treuhandanstalt).
|
VOF
|
Netherlands
|
Vennootschap onder firma. General partnership.
|
v.o.s.
|
Czech Rep
|
Verejna obchodni spolecnost. General partnership. Partners are fully liable.
|
Security Identifiers
|
Bonds and Stocks usually have one or more identifier codes, issued by various clearing
houses or other agencies. The purpose of these identifiers is to prevent confusion
when discussing a particular security, particularly a bond. While a company will
usually only have one class of stock, it can have many different bond issues. The
following is a list of various security identifiers along with information about
their structure and issuers.
|
ID
|
Description
|
Cedel
|
No longer used; replaced by the Common Code on January 1, 1991.
|
CIN
|
CUSIP International Number. Used for non-U.S. and non-Canadian securities.
Nine characters. The first character is always a letter, which represents the country
of issue. The country codes are as follows: A=Austria, B=Belgium, C=China, D=Germany,
E=Spain, F=France, G=Great Britain, H=Switzerland, J=Japan, K=Denmark, L=Luxembourg,
M= MiddleEast, N=Netherlands P= South America, Q=Australia, R=Norway, S=South Africa,
T= Italy, U= United States, V =Africa(Other), W= Sweden, X=Europe (Other), Y=Asia.
The next five characters are numbers which represent the issuer, followed by two
digits representing the security. The final digit is the check digit.
|
Common Code
|
Issued in Luxembourg, replaces CEDEL and Euroclear codes. Nine digits. Final digit
is a check digit, computed on a multiplicative system.
|
CUSIP
|
Committee on Uniform Securities Identification Procedures. Standard & Poor's
assigns a nine character code to stocks and bonds. The first six characters identify
the issuer. The next two characters represent the security that was issued, and
the ninth character is a check digit, which is computed using a modulus 10 double
add double calculation. For Canadian and U.S. securities, the first character is
always a digit. Other countries use an alphabetic first character. See CIN number,
above.
|
Euroclear
|
Not used anymore; replaced by the Common Code on January 1, 1991.
|
ISIN
|
International Securities Identification Number. This is a twelve character
code developed by the International Standards Organization (ISO) that represents
a security. The first two letters always represent the country code, and the ISO
standards are used. Basically, these are the same two letters as used in Internet
addresses (however GB, not UK, is used for the United Kingdom of Great Britain and
Northern Ireland). The next nine characters usually use some other code, such as
CUSIP in the United States, SEDOL in Great Britain, etc. Leading spaces are padded
with 0. The final digit is the check digit, also computed with modulus 10 double
add double, but it is different from the method used in CUSIP's.
|
RIC
|
Reuter Identification Code. Used on the Reuters Terminal to pull up a particular
security. When an equal sign is the last character, that symbol is a master RIC.
An RIC that has an equal sign followed by some additional letters means that this
string contains the price quoted by some entity. That entity is denoted by those
letters following the equal sign.
|
SEDOL
|
Stock Exchange Daily Official List. Securities identification code issued
by the London Stock Exchange. Has a built in check digit system.
|
SIC
|
Standard Industrial Code. Denotes the company's line of business. Does not
symbolize a security.
|
SICC
|
Security Identification Code Conference. Used in Japan instead of ticker
symbols, usually four digits.
|
Sicovam
|
Société Interprofessional Pour La Compensation des Valeurs Mobiliers. Used
in France.
|
SVM
|
Used in Belgium.
|
Valoren
|
Identifier for Swiss securities. No check digit system.
|
Wertpapier Kenn-nummer
|
Issued in Germany by the Wertpapier Mitteilungen. Six digits, no check digit. Different
ranges of numbers represent different classes of securities. Sometimes called WPK.
Note that this number has widespread use in Germany: much more so than the CUSIP
in the United States, for instance.
|
WKN
|
See Wertpapier Kenn-Nummer.
|
WPK
|
See Wertpapier Kenn-Nummer.
|
|
|
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