Company formats

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.

 

source:www.corporateinformation.com