S.A. (corporation)

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.

In different countriesEdit

S.A. can be an abbreviation of:

The Greek term Anonymi Etaireia (Ανώνυμη Εταιρεία, A.E.) is usually translated into S.A. in English and foreign languages.

It is equivalent in literal meaning and function to:

It is equivalent in function to:[citation needed]

  • Shoqëri Aksionare (Sh.a.) in Albanian
  • 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
  • Dioničko društvo (d.d.) in Croatian and Bosnian
  • Акционерно дружество, Aktsionerno druzhestvo (АД) in Bulgarian
  • Акционерско друштво, Aktsionersko drushtvo (АД) in Macedonian
  • Akciová společnost (a.s.) in Czech
  • Aktieselskab (A/S) in Danish
  • Société anonyme égyptienne (S.A.E.) or شركة مساهمة مصرية (Sherka mosahama Maṣreyya, lit.'Egyptian share company', abbreviated ش.م.م) in Egypt
  • Osakeyhtiö (Oy) in Finnish
  • Aktsiaselts (AS) in Estonian
  • Aktiengesellschaft (AG) in German[3]
  • Részvénytársaság (Rt) in Hungarian
  • Hlutafélag (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]
  • Société anonyme laotienne (S.A.L.) in Laos
  • Akcinė bendrovė (AB) in Lithuanian
  • Akciju sabiedrība (AS) in Latvian
  • Aksjeselskap (AS) in Norwegian
  • Акционерное общество, Aktsionernoye obshchestvo (AO) in Russian
  • Деоничарско друштво, Deoničarsko društvo (d.d.), or Акционарско друштво, Akcionarsko društvo (a.d.) in Serbian
  • Private Limited (Pte. Ltd.) in Singapore
  • Akciová spoločnosť (a.s.) in Slovak
  • Delniška družba (d.d.) in Slovene[citation needed]
  • Aktiebolag (AB) in Swedish
  • Акціонерне товариство, 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
  • Compañía Anónima (C.A.) in Andorra
  • ក.អ(ក្រុមហ៊ុនអនាមិក) or Société anonyme cambodgienne (S.A.C.; lit.'Cambodian share company') in Cambodia
  • Công ti cổ phần in Vietnam
  • 股份有限公司 in Chinese[1]

See alsoEdit


  1. ^ 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.
  2. ^ "Note de synthèse – Fonctionnement de la SA". 6 January 2021.
  3. ^ "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.
  1. ^ Depending on language, SA can mean anonymous company, anonymous partnership, share company, or joint-stock company. See § In different countries.

External linksEdit