"Société Anonyme" redirects here. For the art organisation, see Société Anonyme (art).
The abbreviation S.A. or SA[a] designates a type of limited company in certain countries, most of which have a Romance language as their official language and employ civil law. Originally, shareholders could be literally anonymous and collect dividends by surrendering coupons attached to their share certificates. Dividends were therefore paid to whomever held the certificate. Share certificates could be transferred privately, and therefore the management of the company would not necessarily know who owned its shares.
Share of the Banque de Montreux, issued 20 November 1900. Société anonyme were common in Switzerland at this time.
As with bearer bonds, anonymous unregistered share ownership and dividend collection enabled money laundering, tax evasion, and concealed business transactions in general, so governments passed laws to audit the practice. Nowadays, shareholders of S.A.s are not anonymous, though shares can still be held by a holding company in order to obscure the beneficiary.
Sociedad Anónima or Sociedad por Acciones in Spanish
Mexican law also takes into account the variability of the corporate stock, resulting in most S.A. turning into Sociedad Anónima de Capital Variable (S.A. de C.V.), or Sociedad Anónima Bursátil de Capital Variable (S.A.B. de C.V.) for publicly traded companies.
Mexico also has Sociedad de Responsabilidad Limitada de Capital Variable (S. de R.L. de C.V.), which is analogous to the limited liability company.
شركة مساهمة عامة ذات مسؤولية محدودة ش.ذ.م.م, Sharikah musāhamah ʿāmmah dhāt mas'ūliyyah maḥdūdah (lit.'Public share company with limited liability') in Arabic
^"Note de synthèse – Fonctionnement de la SA". 6 January 2021.
^"26 CFR 301.7701-2 – Business entities; definitions. | US Law | LII / Legal Information Institute". Legal Information Institute. (v)Multilingual countries. Different linguistic renderings of the name of an entity listed in paragraph (b)(8)(i) of this section shall be disregarded. For example, an entity formed under the laws of Switzerland as a Societe Anonyme will be a corporation and treated in the same manner as an Aktiengesellschaft.
^Depending on language, SA can mean anonymous company, anonymous partnership, share company, or joint-stock company. See § In different countries.
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Societe Anonyme redirects here For the art organisation see Societe Anonyme art This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources S A corporation news newspapers books scholar JSTOR December 2009 Learn how and when to remove this template message The abbreviation S A or SA a designates a type of limited company in certain countries most of which have a Romance language as their official language and employ civil law Originally shareholders could be literally anonymous and collect dividends by surrendering coupons attached to their share certificates Dividends were therefore paid to whomever held the certificate Share certificates could be transferred privately and therefore the management of the company would not necessarily know who owned its shares Share of the Banque de Montreux issued 20 November 1900 Societe anonyme were common in Switzerland at this time As with bearer bonds anonymous unregistered share ownership and dividend collection enabled money laundering tax evasion and concealed business transactions in general so governments passed laws to audit the practice Nowadays shareholders of S A s are not anonymous though shares can still be held by a holding company in order to obscure the beneficiary Contents 1 In different countries 2 See also 3 References 4 External linksIn different countries EditS A can be an abbreviation of Sociedade Anonima in Galician and European Portuguese used in Portugal Timor Leste Macao and Lusophone Africa Sociedade Anonima in Brazilian Portuguese used in Brazil Equivalent as 股份有限公司 in Chinese for Macau 1 Socieda Anonima in Asturian and Leonese Societat Anonima in Catalan Societe anonyme SA in French as used in French speaking countries such as France including French Polynesia and New Caledonia and Monaco also in partially Francophone countries and or nations with French as one of their official languages like Belgium where it is equivalent to a naamloze vennootschap Luxembourg also identifiable in Luxembourgish as Aktiegesellschaft Haiti Switzerland where it is equivalent to an Aktiengesellschaft or a Societa Anonima as well as Lebanon Egypt Tunisia Morocco 2 Mauritania Senegal Ivory Coast Algeria and other African countries Societe par actions in Canadian French Societa Anonima in Swiss Italian in Italy replaced by Societa per azioni S p A since 1942 Sociedad Anonima or Sociedad por Acciones in Spanish Mexican law also takes into account the variability of the corporate stock resulting in most S A turning into Sociedad Anonima de Capital Variable S A de C V or Sociedad Anonima Bursatil de Capital Variable S A B de C V for publicly traded companies Mexico also has Sociedad de Responsabilidad Limitada de Capital Variable S de R L de C V which is analogous to the limited liability company Spolka Akcyjna in Polish Societate pe Acțiuni in RomanianThe Greek term Anonymi Etaireia Anwnymh Etaireia A E is usually translated into S A in English and foreign languages It is equivalent in literal meaning and function to Naamloze vennootschap N V in Dutch Perseroan Terbatas Terbuka P T Tbk in Indonesia Berhad Bhd in Malaysia Anonim Sirket A S or Anonim Ortaklik A O in Turkish Corporacion anonima C A in Ecuador and VenezuelaIt is equivalent in function to citation needed Shoqeri Aksionare Sh a in Albanian شركة مساهمة عامة ذات مسؤولية محدودة ش ذ م م Sharikah musahamah ʿammah dhat mas uliyyah maḥdudah lit Public share company with limited liability in Arabic Dionicko drustvo d d in Croatian and Bosnian Akcionerno druzhestvo Aktsionerno druzhestvo AD in Bulgarian Akcionersko drushtvo Aktsionersko drushtvo AD in Macedonian Akciova spolecnost a s in Czech Aktieselskab A S in Danish Societe anonyme egyptienne S A E or شركة مساهمة مصرية Sherka mosahama Maṣreyya lit Egyptian share company abbreviated ش م م in Egypt Osakeyhtio Oy in Finnish Aktsiaselts AS in Estonian Aktiengesellschaft AG in German 3 Reszvenytarsasag Rt in Hungarian Hlutafelag Hf in Icelandic Private Limited Pvt Ltd in India Public limited company plc in the United Kingdom Ireland and several Commonwealth countries Kabushiki gaisha K K or 株式会社 in Japan Jusighoesa J or 주식회사 in Korea clarification needed Societe anonyme laotienne S A L in Laos Akcine bendrove AB in Lithuanian Akciju sabiedriba AS in Latvian Aksjeselskap AS in Norwegian Akcionernoe obshestvo Aktsionernoye obshchestvo AO in Russian Deonicharsko drushtvo Deonicarsko drustvo d d or Akcionarsko drushtvo Akcionarsko drustvo a d in Serbian Private Limited Pte Ltd in Singapore Akciova spolocnost a s in Slovak Delniska druzba d d in Slovene citation needed Aktiebolag AB in Swedish Akcionerne tovaristvo Aktsionerne tovarystvo AT in Ukrainian Publicly traded company or Incorporated Inc in the United States though the former term does not appear in the names of business entities Compania Anonima C A in Andorra ក អ ក រ មហ នអន ម ក or Societe anonyme cambodgienne S A C lit Cambodian share company in Cambodia Cong ti cổ phần in Vietnam 股份有限公司 in Chinese 1 See also EditPresident directeur general France References Edit a b 公司的種類及股東的責任 in Chinese 澳門青年創業孵化中心 Note de synthese Fonctionnement de la SA 6 January 2021 26 CFR 301 7701 2 Business entities definitions US Law LII Legal Information Institute Legal Information Institute v Multilingual countries Different linguistic renderings of the name of an entity listed in paragraph b 8 i of this section shall be disregarded For example an entity formed under the laws of Switzerland as a Societe Anonyme will be a corporation and treated in the same manner as an Aktiengesellschaft Depending on language SA can mean anonymous company anonymous partnership share company or joint stock company See In different countries External links EditGlobal Witness on Anonymous Companies Retrieved from https en wikipedia org w index php title S A corporation amp oldid 1171383491, 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