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MyWikiBiz, Author Your Legacy — Tuesday December 02, 2008

There are various types of corporations throughout the world.

Some of the designations used to signify corporation status that one may (in some states) adopt only with state sanction include, sorted by country:

[edit] Albania

• Sh.A. or Sh.a. ("Shoqëri Anonime", Albanian: "Anonymous Partnership/Corporation"). A stock corporation.
• Sh.p.K. or Sh.p.k. ("Shoqëri me Përgjegjësi të Kufizuar), a Limited Liability Company.

[edit] Argentina

• S.A. ("Sociedad Anónima", Spanish: "anonymous society" = Stock Corporation) A limited liability corporation.
• Sociedad Anónima "Class S", designed specially for small / starter business, combining advantages of Sociedad Anónima with Sociedad en Comadita. Income is declared through personal taxes.
• Unique Owner Business A company owned by only one person
• Sociedad en Comandita, a company owned by two or more people, can be general, limited or corporation
• Limited Corporation, society of one or more members, limited liability and incomes divided between members, ideal for "family businesses".

[edit] Australia

• Proprietary limited (small to medium sized companies) (Pty Ltd)
• Limited (publicly listed corporation with shareholders and limited liability)
• Incorporated (associations only; restricted to non-profit associations) (Inc)
• No liability company (restricted to mining companies) (NL)

[edit] Austria

• AG (Aktiengesellschaft - German: "stock corporation")
• GmbH (Gesellschaft mit beschränkter Haftung - German: "Company with limited liability")

[edit] Belgium

Dutch names

• NV (Naamloze Vennootschap)
• BVBA (Besloten Vennootschap met Beperkte Aansprakelijkheid)
• EBVBA (Eenpersoons Besloten Vennootschap Met Beperkte Aansprakelijkheid)
• CVBA (Coöperatieve Vennootschap met Beperkte Aansprakelijkheid)
• CVOA (Coöperatieve Vennootschap met Onbeperkte Aansprakelijkheid)
• Comm.VA (Commanditaire Vennootschap op Aandelen)
• Comm.V (Gewone Commanditaire Vennootschap)
• VOF (Vennootschap Onder Firma)

French names

• SA (Societé Anonyme)
• SPRL (Société Privée à Responsabilité Limitée)
• SPRLU (Société Privée à Responsabilité Limitée Unipersonnelle)
• SCRL (Société Coopérative à Responsabilité Limitée)
• SCRI (Société Coopérative à Responsabilité Illimitée)
• SCA (Société en Commandite par Actions)
• SCS (Société en Commandite Simple)
• SNC (Société en Nom Collectif)

[edit] Bosnia and Herzegovina

• d.n.o., društvo s neograničenom solidarnom odgovornošću - "company with unlimited solidary responsibility"
• k.d., komanditno društvo - "limited partnership" (equivalent of KG)
• d.o.o., društvo s ograničenom odgovornošću - "company with limited liability" (equivalent of GmbH)
• d.d., dioničko društvo - "stock company" (equivalent of AG)

[edit] Brazil

Usual

• Ltda. ("Limitada", Portuguese: "limited" = Limited liability company)
• S.A. ("Sociedade Anônima", Portuguese: "anonymous society" = Stock Corporation)

Non-usual

• Sociedade em Nome Coletivo.
• Sociedade em Comandita Simples.
• Sociedade em Comandita por Ações.

[edit] Bulgaria

• ET /ET - едноличен търговец/ - it is not a company. That is a natural person carrying out commercial activity under a firm, registered by him. The owner is responsible with all his assets and properties.
• OOD /ООД - дружество с ограничена отговорност/ - analog of limited company /Ltd., GmBH, Srl./
• АD /АД - акционерно дружество/ - public limited company /plc, SpA, AG/

[edit] Chile

• EIRL (Empresa Individual de Responsabilidad Limitada, Spanish: "Individual Company, with limited liability")
• LTDA. (Sociedad de responsabilidad limitada, Spanish: "Society with limited liability")
• S.A. (Sociedad Anónima)
• C.P.A (Comandita por acciones)

[edit] People's Republic of China

Mainland China

• 股份有限公司 (Stock limited company)
• 有限公司 (Limited company)

See below for Hong Kong.

[edit] Colombia

• Comandita por acciones
• Ltda. ("Limitada", Spanish: "limited" = Limited stock corporation)
• S.A. ("Sociedad Anónima", Spanish: "anonymous society" = Stock Corporation)
• Unipersonal

[edit] Croatia

• javno trgovačko društvo - Croatian for "public company"
• komanditno društvo - Croatian for "limited partnership"
• d.d., dioničko društvo - Croatian for "stock company" (equivalent of AG)
• d.o.o., društvo s ograničenom odgovornošću - Croatian for "company with limited liability" (equivalent of GmbH)

[edit] Czech Republic

• (spol.) s.r.o. (společnost s ručením omezeným) - Czech: "company with limited liability"
• a.s. (akciová společnost) - Czech: "stock company"

[edit] Denmark

• A/S (Aktieselskab) (in Danish, "Aktieselskab" = "stock corporation"), a company with limited liability, can be private as well as public
• ApS (Anpartsselskab)Private Limited Company
• A.M.B.A. (Andelsselskab med begrænset ansvar) Limited liability cooperative
• K/S (Kommanditselskab)Limited Partnership - An undertaking in which one or more members, the general partners, are personally and jointly and severally liable, without limitation, for the debts and obligations of the undertaking, whereas one or more members, the limited partners, have limited liability for the debts and obligations of the undertaking.
• I/S (Interessentskab) Partnership - An undertaking in which all members are personally and jointly and severally liable, without limitation, for the debts and obligations of the undertaking.

[edit] European Economic Area (including European Union)

• SE (Societas Europaea), a European (Public) Limited Company.

'Societas Europaea' is Latin for 'European Company'; an SE may be created on registration in any one of the Member States of the European Economic Area (including the European Union), and is subject to the European Company Statute. An SE is able to relocate its registered office to any other Member State of the European Economic Area with minimal formalities.

• SCE (Societas Cooperativa Europaea), a European Cooperative Society.

'Societas Cooperativa Europaea' is Latin for 'European Cooperative Society'; an SCE may be registered in any Member State of the European Economic Area (including the European Union), and is subject to the European Cooperative Statute. An SCE is able to relocate its registered office to any other Member State of the European Economic Area with minimal formalities.

[edit] Finland

Finnish names

• T:mi (toiminimi), Yksityinen elinkeinonharjoittaja, private entrepreneur, use is optional
• Ay (avoin yhtiö), partnership, not all partnerships are identified as such
• Ky (kommandiittiyhtiö), limited partnership, commandite company
• Oy (osakeyhtiö) Finnish: "stock corporation", Ltd.
• Oyj (julkinen osakeyhtiö) Finnish: "public stock corporation", Plc.

Swedish names

• F:ma (firma) or Enskild näringsidkare, private entrepreneur, use is optional
• Öppet bolag, partnership, not all partnerships are identified as such
• Kb (kommanditbolag), limited partnership
• Ab (aktiebolag), limited company
• Abp (publikt aktiebolag), public limited company
• Anl., Andelslag, also andels~
• Ideell förening, a non profit
• Stiftelse, foundation
• EEIG (europeisk ekonomisk intressegruppering), European Economic Interest Grouping

[edit] France

• EURL (Entreprise unipersonnelle à responsabilité limitée)
• SA (Société anonyme) - French: "stock corporation"
• SARL (Société à responsabilité limitée) - French: "Company with limited liability")
• SAS (Société par actions simplifiée)
• SASU (Société par actions simplifiée unipersonnelle)
• SCOP (Société coopérative)
• SNC (Société en nom collectif)
• Rarely used schemes
  • SCA (Société en commandite par actions)
  • SCS (Société en commandite simple)
• 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)

[edit] Germany

• AG (Aktiengesellschaft - German: "stock corporation")
• GmbH (Gesellschaft mit beschränkter Haftung - German: "Company with limited liability")
• KGaA (Kommanditgesellschaft auf Aktien)

[edit] Hong Kong

• Limited (Ltd); can denote either a private/public company limited by shares, or company limited by guarantee. ('有限公司' in Traditional Chinese)

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.

[edit] Hungary

• nyrt. (nyilvánosan működő részvénytársaság – Hungarian: “publicly held corporation limited by shares”)
• zrt. (zártkörűen működő részvénytársaság – Hungarian: “privately held corporation limited by shares”)
• kft. (korlátolt felelősségű társaság - Hungarian: "company with limited liability", Hungarian equivalent of GmbH)
• kv. (közös vállalat - Hungarian: "joint venture")
• bt. (betéti társaság - Hungarian: "unlimited partnership")
• kkt. (közkereseti társaság - Hungarian: "general partnership")

Of these, only nyrt., zrt., and kft. are recognised as legal persons.

[edit] India

• Public Limited Company
• Private Limited Company (Pvt. Ltd.)
• Public Sector Units
• Partnership
• Sole Proprietorship
• Subsidiary
• Partial Subsidiary
• Family Owned Business
• Cooperatives

[edit] Indonesia

• PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka) - Stock corporation. Listed on the Jakarta Stock Exchange. Example, PT AKR Corporindo Tbk
• PT (Perseroan Terbatas) - Limited (Liability) Company which equates to Ltd. Example, PT Astra Honda Motor
• NV (Naamloze Vennootschap) - Dutch. No longer available in Indonesia
• CV (Commanditaire Vennootschaap - Dutch) - Persekutuan Komanditer - Limited Partnership. A partnership between two or more individuals where one or more silent partners contribute capital without management control.
• Fa (firma)- A partnership firm for teh purpose of dealing with third parties.
• PP (Persekutuan Perdata) - A partnership
• UD (usaha Dagang)- Individual owned company
• Maatschap, a professional partnership, where the partners are treated as natural persons for tax and liability purposes
• Yayasan adalah badan hukum yang terdiri atas kekayaan yang dipisahkan dan diperuntukkan untuk mencapai tujuan tertentu di bidang sosial, keagamaan, dan kemanusiaan, yang tidak mempunyai anggota.
• Perkumpulan
• Koperasi adalah badan usaha yang beranggotakan orang-seorang atau badan hukum Koperasi dengan melandaskan kegiatannya berdasarkan prinsip Koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasar atas asas kekeluargaan.

[edit] Iran

(a) Public Stock Joint Company (Sherkat Sahami Am) Abb. (P.S.J)

(b) Private Stock Company (Sherkat Sahami Khas) Abb. (P.S.C)

(c) Limited liability company (Sherkat ba Masouliyat Mahdoud) Abb. (Ltd.)

(d) General partnership (Sherkat Tazamoni)

(e) Limited partnership (Sherkat Mokhtalet Gheyr Sahami)

(f) Mixed joint stock partnership (Sherkat Mokhtalet Sahami)

(g) Proportional liability partnership (Sherkat Nesbi)

(h) Production and consumption cooperative (Sherkat Ta’avoni va Masraf)

[edit] Republic of Ireland

See below.

[edit] Italy

• Società semplice
• S.r.l ("società a responsabilità limitata") - Italian: "limited liability Company"
• S.a.s ("Società in accomandita semplice")
• S.n.c. ("Società in nome collettivo")
• S.p. A. ("Società per Azioni") - Italian: "Shares-based Company"
• S.a.p.a ("società in accomandita per azioni")

[edit] Japan

Business corporations are referred to as kaisha (会社) and are formed under the Company Law of 2005.

• 株式会社 (kabushiki-kaisha or kabushiki-gaisha, "K.K.") - lit. "stock company," the most typical form of business corporaiton
• 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) - lit. "amalgamated company," a close corporation form similar to the American LLC
• 合資会社 (gōshi-kaisha or gōshi-gaisha) - corporation similar to a limited partnership
• 合名会社 (gōmei-kaisha or gōmei-gaisha) - corporation similar to a general partnership

Corporations formed under other statutes are usually referred to as hōjin (法人, lit. "legal person"). 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)
• 弁護士法人 (bengoshi-hōjin) - legal services corporation (Attorney 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)

Type os Public Govoment Service

• 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

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 corpration
  • 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] Korea

• 주식회사 or 株式會社 (jusik hoesa, stock firm)

[edit] Luxembourg

• SA (Société anonyme) - analogous to a Corporation
• Sàrl (Société à responsabilité limitée) - analogous to a Limited Liability Company

[edit] Former Yugoslav Republic of Macedonia

• А.Д. (Акционерско Друштво) - equivalent to Stock Company
• Д.О.О (Друштво со Ограничена Одговорност) - a Company with Limited Liability

[edit] Mexico

• S.A. de C.V. (Sociedad Anónima de Capital Variable) - equivalent to a corporation
• S. de R.L. de C.V. (Sociedad de Responsabilidad Limitada de Capital Variable) - equivalent to a limited liability company

[edit] Netherlands

• B.V. (Besloten Vennootschap - Dutch: "secluded partnership"), a company with limited liability and registered shares
• N.V. (Naamloze Vennootschap - Dutch: "anonymous partnership"), a company with limited liability and bearer shares, sometimes but not necessarily listed at a stock exchange
• V.O.F. (Vennootschap Onder Firma), a partnership firm
  • C.V. (Commanditaire Vennootschap), a partnership firm with one or more silent partners who only contribute capital
• Maatschap (Dutch: "partnership"), a professional partnership, where the partners are treated as natural persons for tax and liability purposes
• Vereniging (Dutch: "association"), a not-for-profit association governed by members who usually have one vote each
  • Coöperatie or Onderlinge Waarborgmaatschappij (Dutch: "cooperative" or "mutual insurance company"), an association which is allowed to pay dividends to its members; liability may be full, limited (B.A.), or excluded (U.A.)
• Stichting (Dutch: "foundation"), a society with capital but without members or shareholders; it is allowed to make a profit, but it is more suited for non-commercial purposes

Corporations are registered with a regional Chamber of Commerce, in the Dutch Trade Register.

[edit] New Zealand

• Incorporation (notably in New Zealand)

[edit] Norway

• AS (in Norwegian, "aksjeselskap" = "stock corporation"), a company with limited liability.
• ASA (in Norwegian, "allmennaksjeselskap" = "public stock corporation"), a publicly held company with limited liablity.
• ANS (in Norwegian, "ansvarlig selskap" = "liable company"), a general partnership with mutual liability.
• DA (in Norwegian, "delt ansvar" = "divided liability"), a general partnership with a defined divided liability.
• IKS (in Norwegian, "interkommunalt selskap" = "inter municipal company"), company owned by mulitple municipalities with owner liability.
• KF (in Norwegian, "kommunalt foretak" = "municipal entity"), a municipally owned company with owner liability.
• KS (in Norwegian, "komandittselskap"), a limited partnership.
• SF (in Norwegian, "statlig foretak" = "state entity"), a government owned corporation with liability.
• Stiftelse (in English, "foundation), a society with capital but without members or shareholders; it is allowed to make a profit, but it is more suited for non-commercial purposes

[edit] Philippines

• Corp. (Corporation)
• Inc. (Incorporated)
• Co. (Company) - can be used for general partnerships
• Ltd. (Limited) - for limited partnerships
• Ltd. Co. (Limited Company) - for limited partnerships

Older forms (now rarely used)

• SA (Sociedad Anónima) - formed under the Spanish Rule
• Cía (short for Compañía) - for partnerships and other forms of business during the Spanish Rule

[edit] Poland

I. s.c. (spółka cywilna) - civil law partnership

II. commercial companies

1. commercial partnership:

• sp.j. (spółka jawna) - registered partnership,
• sp.p. - ("spółka partnerska" or "i partner / partnerzy" ) - professional partnership,
• sp.k. (spółka komandytowa) - limited partnership,
• S.K.A. (spółka komandytowo - akcyjna) - limited joint-stock partnership,

2. capital company:

• S.A. (spółka akcyjna) - stock company
• sp. z o.o. (spółka z ograniczoną odpowiedzialnością) - limited liability company

III. special companies

• spółdzielnia or spółdzielczy - co-operative
• P.P. (przedsiębiorstwo państwe) - State Enterprise
• ect.

base on:

• The (Polish) Commercial Companies Code of 15^th September 2000 (Dz.U. N^o 94 item 1037 with changes)
• The (Polish) Civil Code of 23^th April 1964 (Dz.U. N^o 16 item 93 with changes)
• The (Polish) Cooperative Act of 16^th September 1982 (Dz.U. N^o 188 of 2003 item 1848 with changes)

[edit] Portugal

Limited Liability Companies

• Lda. ("Limitada", Portuguese: "limited" = Limited liability company)
• Unipessoal Lda. ("Unipessoal Limitada", Portuguese: "Single Owner, Limited" = Limited liability company, with a single stakeholder)

Stock Corporations

• S.A. ("Sociedade Anónima", Portuguese: "anonymous society" = Stock Corporation).
• S.A., Sociedade Aberta (Portuguese: "Open Society" = Publicly Traded Stock Corporation).

Special Types of Companies

• SGPS ("Sociedade Gestora de Participações Sociais", Portuguese: "Shareholding Management Company" = Holding Corporation).

[edit] Romania

1.The General Partnership Company (rou societate în nume colectiv – s.n.c.) with unlimited liability for all partners

2.The Simple Dormant Partner Company (rou societate în comandită simplă – s.c.s.), with unlimited liability for the active partner and limited liability for the sleeping partner

3.The Joint-Stock Company (rou societate pe acţiuni s.a.), with limited liability for all shareholders

4.The Limited Liability Joint-Stock Company (rou societate în comandită pe acţiuni s.c.a.), with limited liability for the dormant shareholders and unlimited for the active shareholders

5.The Limited Liability Company (rou societate cu răspundere limitată s.r.l.), with limited liability for all shareholders.

[edit] Russian

• OOO (Общество с ограниченной ответственностью, ООО, Obshchestvo s ogranichennoy otvetstvennostyu) - Limited Liability Company
• AO (Aкционерное общество, Aktsionernoye obshchestvo) - Joint-stock Company
• ZAO (Закрытое акционерное общество, ЗАО, Zakrytoe aktionernoye obshchestvo) - Closed Joint-stock Company
• OAO (Открытое акционерное общество, ОАО, Otkrytoye aktsionernoye obshchestvo) - Open Joint-stock Company
• IP (Индивидуальный предприниматель, Individualny predprinimatel) - Sole Proprietor
• ANO (Автономная некоммерческая организация, АНО, Avtonomnaya nekommerchestakaya organizatsiya) - Autonomous non-profit organization
• GP or GUP (Государственное унитарное предприятие , ГП or ГУП, Gosudarstvennoye unitarnoye predpriyatie) - State Enterprise, or State Unitary Enterprise
• PK (Производственный кооператив, ПK, proizvodstvenny kooperativ) - Production Cooperative

[edit] Singapore

• Limited liability partnership (LLP) - owners have the flexibility of operating as a partnership whilst giving them limited liability. It can:
  1. sue and be sued
  2. acquire and hold property
  3. have a common seal
• Company (Pte Ltd/Ltd)
  • private company limited by shares
    • private company - a locally incorporated company where the number of shareholders is limited to 50.
    • exempt private company
      1. has not more than 20 shareholders, and none of the shareholders is a corporation.
      2. wholly owned by the government and which the finance minister declares to be an exempt private company.
  • public company
    • public company limited by shares - a locally incorporated company where the number of shareholders can be more than 50, and may raise capital by offering shares to the public.
    • public company limited by guarantee - carries out non-profit making activities that have some basis of national or public interest. The finance minister may approve the registration of the company without the addition of the word “Limited” or “Berhad” to its name.

[edit] South Africa

• Close Corporation (Afrikaans: Beslote Korporasie)
  • Minimum number of members: 1
  • Maximum number of members: 10
  • All members must be natural persons
  • Name must end in "CC" or "BK"
  • Registration number and member names must appear on all correspondence
  • Registration number ends in /23

• Private Company (Afrikaans: Privaat Maatskappy)
  • Minimum number of directors: 1
  • Minimum number of shareholders: 1
  • Maximum number of shareholders: 50
  • Can be sole director and sole shareholder
  • Name must end in "(Pty) Ltd"
  • Registration number and director names must appear on all correspondence
  • Registration number ends in /07

• Public Company (Afrikaans: Publieke Maatskappy)
  • Minimum number of directors: 2
  • Minimum number of shareholders: 7 (unless it is a wholly owned subsidiary of another company)
  • Maximum number of shareholders: Unlimited
  • Name must end in "LTD"
  • Registration number ends in /06

• Section 21 Company:
  • Non profit organisation
  • Registration number ends in /21

[edit] Spain

• S.A. ("Sociedad Anónima", Spanish: "anonymous corporation" = Stock Corporation)
• S.A.p. A.
• S.L. ("Sociedad Limitada", Spanish: "limited corporation"
• S.L.L. ("Sociedad Limitada Laboral", Spanish: "labour limited corporation")

[edit] Sweden

• AB - Aktiebolag (Stock corporation)
• AB (publ) - Publikt aktiebolag (Public stock corporation)
• HB - Handelsbolag (Partnership)
• KB - Kommanditbolag (Limited partnership)
• Enskild firma (Sole proprietorship)
• Ek. för. - Ekonomisk förening (Economical association)
  • Home owners association (Bostadsrättsförening)
  • Home renters association (Hyresrättsförening)
  • Co-operative (Kooperativ)

[edit] Switzerland

[edit] Thailand

• บริษัทเอกชนจำกัด: Company Limited (Co., ltd.) (name format: บริษัท corporation name จำกัด) - private limited company or limited company, minimum 6 shareholders of partners
• บริษัทมหาชนจำกัด: Public Company Limited (PLC.) (name format: บริษัท corporation name จำกัด (มหาชน)) - stock exchange company, minimum 15 shareholders of partners
• ห้างหุ้นส่วนสามัญนิติบุคคล: Partnership (name format: ห้างหุ้นส่วน corporation name) - general partnership, minimum 2 persons of partners
• ห้างหุ้นส่วนจำกัด: Limited Partnership (name format: ห้างหุ้นส่วน corporation name จำกัด) - limited partnership, minimum 2 persons of partners

[edit] Ukraine

• TOV (Товариство з обмеженою відповідальністю, ТОВ) - Ukrainian "Limited liability company"
• TDV (Товариство з додатковою відповідальністю, ТДВ) - Ukrainian "Additional liability company"
• ZAT (Закрите акцiонерне товариство, ЗАТ) - Ukrainian "Private joint-stock company"
• VAT (Вiдкрите акцiонерне товариство, ВАТ) - Ukrainian "Public joint-stock company"

[edit] United Kingdom and Ireland

• Private Limited Company (Ltd)
• Private Unlimited Company (Ultd or Unltd)
• Company Limited by Guarantee
• Public Limited Company (plc or PLC); (Irish language: cuideachta phoiblé theoranta, cpt)

With the exception of public limited companies (which must use the style "plc", "PLC", or in Ireland, "cpt"), limited companies in the UK and Ireland must always use the suffix "Limited", shortened to Ltd. Irish companies may use the suffix "Teoranta" or "Teo" instead, but this is mainly limited to Gaeltacht companies. Similarly, in Wales, companies may use Welsh language suffixes - "Cyfyngedig" or "Cyf" in the place of "Limited", and "ccc" (cwmni cyfyngedig cyhoeddus) instead of plc.

Note: For private unlimited companies incorporated in England & Wales there is no requirement to state/indicate "Unlimited", Ultd or Unltd after the name of an incorporated "unlimited" company.

[edit] United States

In the United States, the individual states incorporate most businesses, and some special types are incorporated by the federal government including national banks, federal savings banks, and federal credit unions. Federally chartered organizations are either issued a charter by Congress or are licensed for a specific operation (such as a bank) by a federal agency. (Many governmental units are specially formed public corporations and some private organizations have received a charter from Congress.) Corporations are required to file articles of incorporation with a state agency for each state they operate in. Corporations operating in the nation's capital file with the District of Columbia, but this does not make them federally chartered.

In the articles of incorporation, the corporation's name must be stated. Usually, at least one word of its name must indicate that the entity is a corporation (indicating it has limited liability) as opposed to an individual (with unlimited liability). There are also restrictions that may not be used, for example, a corporation may, in some cases, not be allowed to use a word or phrase that implies it is a government agency, and may in some cases be restricted from using certain terms referring to special businesses, e.g. most states prohibit a corporation from having the word "bank" in its name unless it is chartered as a bank or has special permission. Each state has varying requirements for forming a company and also determining what designations can and can not be used.

The only terms that are universally acceptable in all 51 U.S. jurisdictions that register corporations are either the word "Corporation" or "Incorporated" or the abbreviations "Corp." and "Inc." Many allow "Limited" or "Ltd." and some states allow "Company" (or "Co.") but a number that allow use of "Company" prohibit use of "and Company", "and Co.", "& Company" or "& Co."

The following are the terms required to be used:

Although each state has its own laws regarding corporations, for federal tax purposes, the Internal Revenue Service recognizes only two types of for-profit corporation: S corporations and C corporations. Limited liability companies and limited partnerships are generally taxed on a flow-through basis, though they may elect to be taxed as corporations.

[edit] Uruguay

• SAFI (Sociedad Anónima Financiera de Inversión)
• S.A. (Sociedad Anónima)
• SRL (Sociedad Responsabilidad Limitada)de:Unternehmen

es:Corporación fr:entreprise id:Jenis perusahaan he:חברה (תאגיד) lb:Entreprise ja:株式会社 th:บริษัท