S.A. (corporation): Difference between revisions
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[[File:Banque de Montreux 1900.jpg|thumb|right|Share of the [[Banque de Montreux]], issued 20 November 1900. ''Sociétés anonymes'' were common in Switzerland at this time.]] | [[File:Banque de Montreux 1900.jpg|thumb|right|Share of the [[Banque de Montreux]], issued 20 November 1900. ''Sociétés anonymes'' were common in Switzerland at this time.]] | ||
The abbreviation '''S.A.''' or '''SA'''{{efn|Depending on language, SA can mean '''anonymous company''', '''anonymous partnership''', '''share company''', or '''[[joint-stock company]]'''. See [[#In different countries|§ In different countries]].}} designates a type of [[public limited company]] in certain countries, most of which have a [[Romance languages|Romance language]] as their official language and operate a derivative of the 1804, Napoleonic, [[civil law (legal system)|civil law]].<ref>{{Cite web |title=Société Anonyme (S.A.): Definition, Examples, Requirements |url=https://www.investopedia.com/terms/s/socit-anonyme.asp |access-date=2024-02-28 |website=Investopedia |language=en |archive-date=2024-02-28 |archive-url=https://web.archive.org/web/20240228015209/https://www.investopedia.com/terms/s/socit-anonyme.asp |url-status=live }}</ref> Originally, [[shareholder]]s could be anonymous and collect [[dividend]]s by surrendering [[coupon (finance)|coupon]]s attached to their [[stock certificate|share certificates]]. Dividends were paid to | The abbreviation '''S.A.''' or '''SA'''{{efn|Depending on language, SA can mean '''anonymous company''', '''anonymous partnership''', '''share company''', or '''[[joint-stock company]]'''. See [[#In different countries|§ In different countries]].}} designates a type of [[public limited company]] in certain countries, most of which have a [[Romance languages|Romance language]] as their official language and operate a derivative of the 1804, Napoleonic, [[civil law (legal system)|civil law]].<ref>{{Cite web |title=Société Anonyme (S.A.): Definition, Examples, Requirements |url=https://www.investopedia.com/terms/s/socit-anonyme.asp |access-date=2024-02-28 |website=Investopedia |language=en |archive-date=2024-02-28 |archive-url=https://web.archive.org/web/20240228015209/https://www.investopedia.com/terms/s/socit-anonyme.asp |url-status=live }}</ref> Originally, [[shareholder]]s could be anonymous and collect [[dividend]]s by surrendering [[coupon (finance)|coupon]]s attached to their [[stock certificate|share certificates]]. Dividends were paid to whoever held the certificate. Since share certificates could be transferred privately, corporate management would not necessarily know who owned its shares – nor did anyone but the holders. | ||
As with [[bearer bond]]s, 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]] to obscure the beneficiary. | As with [[bearer bond]]s, 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]] to obscure the beneficiary. | ||
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** [[Mexico|Mexican]] law also takes into account the variability of the corporate stock, resulting in most S.A. turning into {{Lang|es|Sociedad Anónima de Capital Variable}} (S.A. de C.V.), or {{Lang|es|Sociedad Anónima Bursátil de Capital Variable}} (S.A.B. de C.V.) for [[Public company|publicly traded companies]]. | ** [[Mexico|Mexican]] law also takes into account the variability of the corporate stock, resulting in most S.A. turning into {{Lang|es|Sociedad Anónima de Capital Variable}} (S.A. de C.V.), or {{Lang|es|Sociedad Anónima Bursátil de Capital Variable}} (S.A.B. de C.V.) for [[Public company|publicly traded companies]]. | ||
** Mexico also has {{Lang|es|Sociedad de Responsabilidad Limitada de Capital Variable (S. de R.L. de C.V.)}}, which is analogous to the [[limited liability company]]. | ** Mexico also has {{Lang|es|Sociedad de Responsabilidad Limitada de Capital Variable (S. de R.L. de C.V.)}}, which is analogous to the [[limited liability company]]. | ||
* {{Lang|pl|Spółka Akcyjna}} in [[Polish language|Polish]] | * {{Lang|pl|Spółka Akcyjna}} ("[[Joint-stock company]]") in [[Polish language|Polish]] | ||
* {{Lang|ro|Societate pe Acțiuni}} in [[Romanian language|Romanian]] | * {{Lang|ro|Societate pe Acțiuni}} in [[Romanian language|Romanian]] | ||
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* {{Lang|lv|[[Akciju sabiedrība]]}} (AS) in [[Latvian language|Latvian]] | * {{Lang|lv|[[Akciju sabiedrība]]}} (AS) in [[Latvian language|Latvian]] | ||
* {{lang|no|[[Aksjeselskap]]}} (AS) in [[Norwegian language|Norwegian]] | * {{lang|no|[[Aksjeselskap]]}} (AS) in [[Norwegian language|Norwegian]] | ||
* {{Lang|pl|Spółka Akcyjna}} (SA) in [[Polish language|Polish]] | * {{Lang|pl|Spółka Akcyjna}} (SA) ("[[Joint-stock company]]") in [[Polish language|Polish]] | ||
* {{Lang|ru|Акционерное общество}}, {{lang|ru-Latn|Aktsionernoye obshchestvo}} (AO) in [[Russian language|Russian]] | * {{Lang|ru|Акционерное общество}}, {{lang|ru-Latn|Aktsionernoye obshchestvo}} (AO) in [[Russian language|Russian]] | ||
* {{Lang|sr|Деоничарско друштво}}, {{lang|sr-Latn|Deoničarsko društvo}} (d.d.), or {{Lang|sr|Акционарско друштво}}, {{lang|sr-Latn|Akcionarsko društvo}} (a.d.) in [[Serbian language|Serbian]] | * {{Lang|sr|Деоничарско друштво}}, {{lang|sr-Latn|Deoničarsko društvo}} (d.d.), or {{Lang|sr|Акционарско друштво}}, {{lang|sr-Latn|Akcionarsko društvo}} (a.d.) in [[Serbian language|Serbian]] | ||
Latest revision as of 06:54, 16 December 2025
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The abbreviation S.A. or SATemplate:Efn designates a type of public limited company in certain countries, most of which have a Romance language as their official language and operate a derivative of the 1804, Napoleonic, civil law.[1] Originally, shareholders could be anonymous and collect dividends by surrendering coupons attached to their share certificates. Dividends were paid to whoever held the certificate. Since share certificates could be transferred privately, corporate management would not necessarily know who owned its shares – nor did anyone but the holders.
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 to obscure the beneficiary.
Variations
Abbreviation
S.A. can be an abbreviation of:
- Script error: No such module "Lang". in Galician and European Portuguese (used in Portugal, Timor Leste, Macao, and Lusophone Africa)
- Equivalent as Script error: No such module "Lang". in Chinese for Macau[2]
- Script error: No such module "Lang". in Brazilian Portuguese (used in Brazil)
- Script error: No such module "Lang". in Asturian and Leonese
- Script error: No such module "Lang". in Catalan
- Script error: No such module "Lang". 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 Script error: No such module "Lang".), Luxembourg (also identifiable in Luxembourgish as Script error: No such module "Lang".), Switzerland (where it is equivalent to an Script error: No such module "Lang". or a Script error: No such module "Lang".), as well as Haiti, Lebanon, and such African countries as Egypt, Tunisia, Morocco,[3] Mauritania, Senegal, Ivory Coast, and Algeria)
- Script error: No such module "Lang". in Canadian French
- Script error: No such module "Lang". in Swiss Italian (in Italy replaced by Script error: No such module "Lang"., S.p.A., since 1942)
- Script error: No such module "Lang". or Script error: No such module "Lang". in Spanish
- Mexican law also takes into account the variability of the corporate stock, resulting in most S.A. turning into Script error: No such module "Lang". (S.A. de C.V.), or Script error: No such module "Lang". (S.A.B. de C.V.) for publicly traded companies.
- Mexico also has Script error: No such module "Lang"., which is analogous to the limited liability company.
- Script error: No such module "Lang". ("Joint-stock company") in Polish
- Script error: No such module "Lang". in Romanian
"SA" has been incorporated into the names of some companies derived from acronyms, such as Cepsa, originally Script error: No such module "Lang"., "Spanish petroleum company, S.A.",[4] and Sabena, originally Script error: No such module "Lang"., "Belgian S.A. of exploitation of air navigation".
Literal meaning
It is equivalent in literal meaning and function to:
- Script error: No such module "Lang". (N.V.) in Dutch
- Script error: No such module "Lang". (P.T. Tbk.) in Indonesia
- Script error: No such module "Lang". (Bhd.) in Malaysia
- Script error: No such module "Lang". (A.Ş.) or Anonim Ortaklık (A.O.) in Turkish
- Script error: No such module "Lang". (C.A.) in Ecuador
- Script error: No such module "Lang". (C.A.) in Venezuela
- Script error: No such module "Lang". (Script error: No such module "Lang"., A.E.) in Greek is usually translated into S.A. in English and foreign languages.
Function
It is equivalent in function to:
- Script error: No such module "Lang". in Albanian
- Script error: No such module "Lang"., Script error: No such module "Lang". (Template:Literal translation) in Arabic
- Script error: No such module "Lang". (d.d.) in Croatian and Bosnian
- Script error: No such module "Lang"., Script error: No such module "Lang". (АД) in Bulgarian
- Script error: No such module "Lang"., Script error: No such module "Lang". (АД) in Macedonian
- Script error: No such module "Lang". (a.s.) in Czech
- Script error: No such module "Lang". (A/S) in Danish
- Script error: No such module "Lang". (S.A.E.) or Script error: No such module "Lang". (Script error: No such module "Lang"., Template:Literal translation, abbreviated Script error: No such module "Lang".) in Egypt
- Script error: No such module "Lang". (Oy) in Finnish
- Script error: No such module "Lang". (AS) in Estonian
- Script error: No such module "Lang". (AG) in German[5]
- Script error: No such module "Lang". (Rt) in Hungarian
- Script error: No such module "Lang". (Hf) in Icelandic
- Private Limited (Pvt. Ltd.) in India and Pakistan
- Public limited company (plc) in the United Kingdom, Ireland, Malta, and several Commonwealth countries
- Script error: No such module "Lang". (K.K.) or Script error: No such module "Lang". in Japan
- Script error: No such module "Lang". (J) or Script error: No such module "Lang". in KoreaScript error: No such module "Unsubst".
- Script error: No such module "Lang". in Laos
- Script error: No such module "Lang". (AB) in Lithuanian
- Script error: No such module "Lang". (AS) in Latvian
- Script error: No such module "Lang". (AS) in Norwegian
- Script error: No such module "Lang". (SA) ("Joint-stock company") in Polish
- Script error: No such module "Lang"., Script error: No such module "Lang". (AO) in Russian
- Script error: No such module "Lang"., Script error: No such module "Lang". (d.d.), or Script error: No such module "Lang"., Script error: No such module "Lang". (a.d.) in Serbian
- Private Limited (Pte. Ltd.) in Singapore
- Script error: No such module "Lang". (a.s.) in Slovak
- Script error: No such module "Lang". (d.d.) in SloveneScript error: No such module "Unsubst".
- Script error: No such module "Lang". (AB) in Swedish
- Incorporated in the Philippines (formerly used Spanish S.A., corporate structures were Americanized during the US colonial period)[6]
- Script error: No such module "Lang"., Script error: No such module "Lang". (AT) in Ukrainian
- Publicly traded company ("public company") or Incorporated (Inc.) in the United States, though the former term does not appear in the names of business entities
- Script error: No such module "Lang". (C.A.) in Andorra
- Script error: No such module "Lang". or Script error: No such module "Lang". (S.A.C.; Template:Literal translation) in Cambodia
- Script error: No such module "Lang". in Vietnam
- Script error: No such module "Lang". in Chinese[2]
See also
References
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