Жауапкершілігі шектеулі компания түрлері

Type of company used in many jurisdictions

A private limited company is any type of business entity in "private" ownership used in many jurisdictions, in contrast to a publicly listed company, with some differences from country to country. Examples include the LLC in the United States, private company limited by shares in the United Kingdom, GmbH in Germany and Austria, Besloten vennootschap in The Netherlands, société à responsabilité limitée in France, and sociedad de responsabilidad limitada in the Spanish speaking world. The benefit of having a private limited company is that there is limited liability.

Country / Territory Business form Abbreviation(s) Albania sq sh. p. k. Argentina sociedad de responsabilidad limitada SRL, S. R. L., S. de R. L.; o Ltda. Bolivia Chile Dominican Republic Mexico Paraguay Peru Spain Uruguay Armenia hy (sahmanap'ak pataskhanatvut'yamb ənkerut'yun) ՍՊԸ (SPƏ) Australia proprietary limited company Pty Ltd Azerbaijan məhdud məsuliyyətli cəmiyyət MMC private company limited by shares Pvt. Ltd.
(OPC) India Nepal društvo s ograničenom odgovornošću d. o. o. Croatia Montenegro Serbia North Macedonia društvo so ograničena odgovornost Slovenia Družba z omejeno odgovornostjo Brazil sociedade limitada Ltda., Lda. Brunei شريکت سنديرين برحد (Syarikat sendirian berhad) Sdn. Bhd. Sendirian Berhad Bulgaria Дружество с ограничена отговорност ООД (OOD) Еднолично дружество с ограничена отговорност ЕООД (EOOD) Colombia compañía limitada Ltda. společnost s ručením omezeným s. r. o., spol. s r. o. Slovakia spoločnosť s ručením obmedzeným Denmark anpartsselskab ApS Estonia osaühing OÜ Finland (Yksityinen) osakeyhtiö (Swedish: aktiebolag) Oy, Ab Greece Εταιρεία Περιορισμένης Ευθύνης Ε.Π.Ε. Ιδιωτική Κεφαλαιουχική Εταιρεία Ι.Κ.Ε. private company limited by shares Ltd. Ireland Kenya United Kingdom Hungary korlátolt felelősségű társaság kft. Indonesia Perseroan Terbatas PT Iran Ba Masooliat Mahdood Israel חברה בערבון מוגבל בע"מ or Ltd. Italy società a responsabilità limitata S. r. l., Srl Japan 合同会社 (gōdō kaisha) GK Latvia Sabiedrība ar ierobežotu atbildību SIA Lithuania Uždaroji akcinė bendrovė UAB Kingdom of the Netherlands besloten vennootschap (met beperkte aansprakelijkheid) bv Belgium bv société à responsabilité limitée SRL France SARL Luxembourg Switzerland società a garanzia limitata Sagl Gesellschaft mit beschränkter Haftung GmbH Austria Liechtenstein Germany Unternehmergesellschaft (haftungsbeschränkt) UG (haftungsbeschränkt) New Zealand Limited liability company Ltd Pakistan private company limited by shares (can be multi member or single member (SMC)) (Pvt.) Limited
(SMC Pvt.) Limited Poland spółka z ograniczoną odpowiedzialnością sp. z o. o. Portugal sociedade por quotas Lda. Romania Societate cu răspundere limitată SRL Russia общество с ограниченной ответственностью ООО Singapore (exempt) private company limited by shares Pte Ltd South Africa private company (Pty) Ltd South Korea 유한책임회사 (有限責任會社, yuhan chaeg im hoesa) LLC Sri Lanka private company limited by shares (PVT), Ltd Sweden privat aktiebolag AB Tajikistan ҷамъияти дорои масъулияти маҳдуд ҶДММ Ukraine Товариство (з обмеженою відповідальністю) ТОВ (TOV) or ТзОВ (TzOV) (Cyrillic) USA
(may vary by state) limited liability company (has members, does not issue shares, privately owned) LLC, LC, "Ltd. Co." privately held company (has shareholders, issues shares, can be privately owned) Co., Corp., Inc., Ltd. public benefit corporation (has shareholders, issues shares, can be privately owned) PBC Uzbekistan Masʼuliyati cheklangan jamiyati MChJ Vietnam Công ty trách nhiệm hữu hạn (Cty) TNHH Zimbabwe private company limited by shares (Pvt) Ltd

In Albania a limited liability company is a commercial company founded by persons of physical or judicial status, who are not liable for the company and personally bear losses only up to the outstanding contribution agreements. Partners' contributions constitute the registered capital of a limited liability company. Each partner has his quota in the company in proportion to the contribution of the capital so the registered capital of the company is divided between the partners based on the proportional ratio of their contribution. In Albania a limited liability company may not have a capital of less than 100 lek.

Although not an exact equivalent, the Argentine variant of the LLC is called Sociedad de Responsabilidad Limitada (S. R. L.) and it limits the liability of its members up to their capital contribution in the company. The equity is divided into equal stakes (can not be called "shares"), each one of which represents a percentage of the company and that can not be traded on the stock exchange. Their by laws are regulated by law N° 19550 and the commercial partnership is limited to a maximum of 50 partners.

In Bolivia, the LLC variant is called Sociedad de Responsabilidad Limitada (S. R. L.). These companies' legal framework consist in the Trade Code (Decree Law N° 14379 of February 25, 1977), its modifications and other supplementary laws. The members participate in it through capital stakes, and their liability is limited to the value of their contributions. The number of members must be minimum 2 and maximum 25.

Bosnian and Herzegovinian legislation, similarly to that in Serbia, Montenegro, North Macedonia contemplates LLCs as društvo s ograničenom odgovornošću (d. o. o.). Companies using this structure append the abbreviation d. o. o. to their company name. A shareholder or member in a d. o. o. is only personally liable up to the value of the member's investment in the company.

The corporate structure in Brazilian law most similar to the American LLC is the Sociedade Limitada ("Ltda. "), under the new Brazilian Civil Code of 2002. The sociedade limitada is the new name of the sociedade por quotas de responsabilidade limitada, and it can be organized as empresária or simples, under this new code, roughly corresponding to the form types of comercial ("commercial") and civil ("non commercial") of the Commercial Code. A new law in Brazil has made it legal to obtain an LLC by a sole proprietor in two forms: Empresa Individual de Responsabilidade Limitada (Eireli for short), or Sociedade Unipessoal Limitada ("Ltda."). The main requirement for an Eireli is a capital of 100 times the current minimum wage, R$ 78.800,00 (US$26.267.00) as of 2015; whereas for a Sociedade Unipessoal Limitada the same rules apply as for other Sociedades Limitadas

Bulgarian legislation corresponds LLCs (Ltd, GmbH, SARL, etc.) as "Дружество с ограничена отговорност" (Druzhestvo s ogranichena otgovornost; company with limited liability). Companies incorporated under this structure append the cyrillic abbreviation ООД (Latin script: OOD) to their name. In the case of an LLC incorporated with a sole shareholder/member (sole ownership), this is designated and known as "Еднолично дружество с ограничена отговорност" (Ednolichno druzhestvo s ogranichena otgovornost; sole ownership company with limited liability) and abbreviated as ЕООД (EOOD). The EOOD specifically, is exempted from annual, general or extraordinary meetings for making decisions and may just issue written resolutions.

Chilean law contemplates a certain form of LLC known as "Sociedad de Responsabilidad Limitada" (Limited Liability Association). Often abbreviated "SRL", "S. R. L." or "Ltda". These companies are regulated by law N° 3.918. Among their most important characteristics we can say that:

They can pursue a commercial or non commercial purpose (Sociedad Comercial de Responsabilidad Limitada / Sociedad Civil de Responsabilidad Limitada). They must be formed by two or more partners and can hold up to a maximum of fifty. Their equity is divided into "cuotas" (not shares) each one of which represents a percentage of the company. They can be managed by one or more managers (external if need be), or by a board of directors. Their by laws can't be modified, nor their partners be changed, without the consent of all the other partners. In tax considerations, they differ from the LLC's because they pay a corporate tax for their income, amount that can be deducted by their owners as a credit against the taxes they pay. Chilean law also contemplates a very special kind of individual owner LLC called Empresa Individual de Responsabilidad Limitada (Limited Liability Individual Company), which uses the E. I. R. L. aggregation. By March 2022, of the total number of companies created in Chile, 10.2% of the companies were SRL companies, and 18.3% were E. I. R. L. companies.

Colombian legislation contemplates a very similar structure as mentioned above in the Chilean case. The Ltda. abbreviation is also used in Colombia.

In Croatia, a private limited liability company is termed društvo s ograničenom odgovornošću (literal: limited liability company), abbreviated d. o. o A public limited liability company is termed a dioničko društvo (literal: joint stock company) abbreviated d. d

Czech legislation contemplates LLCs as společnost s ručením omezeným (s. r. o. or spol. s r. o.). An s. r. o. is not technically comparable to an LLC because the profits are still subject to double taxation. Czech law does not offer a possibility to start up a limited company without the possibility of avoiding double taxation. As of 2014 the liability is not limited in Czech, since managing director (jednatel, mandatory board member in Czech LLCs) bears full liability that extends to all of his/her property, including private one.

The Danish form of the LLC is the kommanditselskab (K/S). There is no minimum capital requirements. In a K/S there are two types of shareholders, the komplementar which is fully liable, and the kommanditist which liability is limited. The K/S is a tax transparent company, which means the income "passes through" the company directly to the shareholders.