TMEP / Foreign Entity Appendix

Appendix D - Foreign Entity Appendix

Appendix DForeign Entity Appendix

This table lists common abbreviations for entity designations used by various foreign countries to identify legal commercial entities. The appendix also includes a description of the foreign designation and, in some cases, the equivalent United States entity. SeeTMEP §803.03(i) for further information.

Note re Canada: Canadian entities may be organized under either national or provincial laws. Therefore, if the applicant is organized under the laws of a Canadian province, entity designations such as "corporation of Ontario," “corporation of Quebec,” “company of British Columbia,” etc. are acceptable.Id.

Abbr.

Country

Description

A. en P.

Mexico

Asociación en Participación. Joint venture.

AB

Sweden

Aktiebolag. Joint Stock Company, equivalent to a corporation.

A.C.

Mexico

Asociación Civil. Civil Association of a non-commercial nature.

ACE

Portugal

Agrupamento Complementar de Empresas. Association of businesses.

AD

Bulgaria

Aktsionerno Druzhestvo. Limited Liability Company.

AE

Greece

Anonymos Etairia. Joint Stock Company, equivalent to a corporation.

AG

Austria

Aktiengesellschaft. Joint Stock Company, equivalent to a corporation.

AG

Germany

Aktiengesellschaft. Joint Stock Company, equivalent to a corporation.

AG

Switzerland

Aktiengesellschaft. Joint Stock Company, equivalent to a corporation.

AL

Norway

Andelslag. Cooperative society.

AmbA

Denmark

Andelsselskab. Limited Liability Cooperative.

ANS

Norway

Ansvarlig selskap. Trading partnership.

Anstalt

Liechtenstein

Anstalt. Establishment having attributes of a trust and a corporation.

Apb

Sweden

Publikt Aktiebolag. Public Stock Corporation.

ApS

Denmark

Anpartsselskab. Private Limited Company.

ApS & Co. K/S

Denmark

Similar to a general partnership, but the entity with unlimited liability is a company (ApS) instead of an individual.

AS

Norway

Aksjeselskap. Stock Company, equivalent to a corporation.

A/S

Denmark

Aktieselskab. Public limited company.

A.S.

Czech Republic

Akciova Spolecnost. Joint Stock Company, equivalent to a corporation.

A.S.

Estonia

Aktsiaselts. Joint Stock Company, equivalent to a corporation.

A.S.

Slovakia

Akciova Spolecnost. Joint Stock Company, equivalent to a corporation.

A.S.

Turkey

Anonim Sirketi. Joint Stock Company, equivalent to a corporation.

ASA

Norway

Allmennaksjeselskap. Public stock corporation.

Association/ Associazione

Switzerland/France/Italy

Association.

AVV

Aruba

Aruba Vrijgestelde Vennootschap. Aruba Exempt Company.

BM or B.M.

Israel

Be'eravon Mugbal. Limited Company.

BK or CC

South Africa

Beslote Korporasie. Close Corporation.

Bt

Hungary

Betiti társaság. Limited Liability Partnership.

B.V.

Belgium

Besloten Vennootschap. Limited Liability Company.

B.V.

Netherlands

Besloten Vennootschap. Limited Liability Company.

B.V.

Netherlands Antilles

Besloten Vennootschap. Limited Liability Company.

BVBA

Belgium

Besloten Vennootschap met Beperkte Aansprakelijkheid. Flemish language equivalent of the SPRL -- means that the company is a private limited company.

CA

Ecuador

Compania Anonima. Public Limited Company.

c.c.c.

Wales

Cwmni Cyfyngedig Cyhoeddus. Public Limited Company, Welsh language equivalent to PLC.

Co.

Commonwealth countries

Company. Acceptable to identify entities that are equivalent or analogous to United States corporations or associations.

C.V.

Netherlands

Commanditaire Vennootschap. Limited Partnership.

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.

Cyf.

Wales

Cyfyngedig. Private Limited Company, Welsh language equivalent to Ltd.

DA

Norway

Selskap med delt ansar. Limited Partnership.

d.d.

Croatia

Dionicko Drustvo. Joint stock company.

d.d.

Slovenia

Delniska Druzba. Stock company

DI

Italy/Switzerland

Ditta individuale. Sole Proprietorship.

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.

EE

Greece

Eterrorrythmos. Limited liability partnership.

EEG

Austria

Eingetragene Erwerbsgesellschaft. Professional Partnership.

EIRL

Peru

Empresa Individual de Responsabilidad Limitada. Personal business with limited liability.

EG

Switzerland

Einfache Gesellschaft. Simple Partnership.

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.

EOOD

Bulgaria

Ednolichno Druzhestvo s Ogranichena Otgovornost. Limited liability company.

EPE

Greece

Etairia periorismenis efthinis. Limited liability company.

EURL

France

Entreprise Unipersonnelle à Responsabilité Limitée. Incorporated sole proprietorship with limited liability.

e.V.

Germany

Eingetragener Verein. Non-profit society/association.

Einzelfirma

Germany/Switzerland

Einzelfirma. Sole Proprietorship.

Fondation/ Fondazione

Switzerland/France/Italy

Foundation. Foundation having some attributes of a corporation.

GbR

Germany

Gesellschaft burgerlichen Rechts. Partnership without a legal name.

GCV

Belgium

Gewone Commanditaire Vennootschap. Limited Partnership. Flemish language equivalent to the French language SCS.

G.K.

Japan

Godo kaisha or Godokaisha. A variant of the American limited liability company.

Gen

Switzerland

Genossenschaft. Cooperative Society.

GesBR

Austria

Bürgerlich rechtliche Erwerbsgesellschaft. Joint venture.

GesmbH

Austria

Gesellschaft mit beschränkter Haftung. Limited Liability Company. 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

Limited partnership in which, typically, the sole general partner is a limited liability company.

GmbH

Austria

Gesellschaft mit beschränkter Haftung. Limited Liability Company.

GmbH

Germany

Gesellschaft mit beschränkter Haftung. Limited Liability Company.

GmbH

Switzerland

Gesellschaft mit beschränkter Haftung. Limited Liability Company.

GMK

Japan

Gomei Kaisha. Similar to an American general partnership.

GSK

Japan

Goshi Kaisha orGoshikaisha. Similar to an American limited partnership.

HB

Sweden

Handelsbolag. Trading Partnership.

hf

Iceland

Hlutafelag. Limited liability company.

I/S

Denmark

Interessentskab. General partnership.

JSC

China (except Macau and Hong Kong)

Joint stock company or company limited by shares.

j.t.d.

Croatia

Javno Trgovacko Drustvo. Unlimited liability company.

KA/S

Denmark

Kommanditaktieselskab. Limited partnership with share capital.

Kb

Sweden

Kommanditbolag. Limited partnership.

KD

Bulgaria

Komanditno Drushestwo. Partnership.

k.d.

Croatia

Komanditno Drustvo. Limited Partnership.

k.d.

Slovenia

Komanditna Druzba. Limited Partnership

KDA

Bulgaria

Komanditno drushestwo s akzii. Partnership with shares.

k.d.d.

Slovenia

Komanditna delniska druzba. Limited Partnership with shares.

KEG

Austria

Kommanditerwerbsgesellschaft. Limited Registered Partnership.

Kft

Hungary

Korlátolt FelelősségűTársaság. Limited liability company.

KG

Austria

Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change.

KG

Germany

Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change.

KG

Switzerland

Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change.

KGaA

Germany

Kommanditgesellschaft auf Aktien. Limited partnership with shares.

K.K.

Japan

Kabushiki Kaisha. Joint Stock Company.

Kkt

Hungary

Közkereseti Társaság. General Partnership.

KolG

Switzerland

Kollektivgesellschaft. General Partnership.

Kol. SrK

Turkey

Kollektiv Sirket. Unlimited liability partnership.

Kom. SrK

Turkey

Komandit Sirket. Limited liability partnership.

KommAG

Switzerland

Kommanditaktiengesellschaft.Partnership limited by shares.

k.s.

Czech Republic

Komanditni Spolecnost. Limited partnership.

K/S

Denmark

Kommanditselskab. Limited partnership.

KS

Norway

Kommandittselskap. Limited partnership.

Kv

Hungary

Közös vállalat. Joint Venture.

Ky

Finland

Kommandiittiyhtiö. Limited Partnership.

L.D.A.

China (Macau)

Limited liability company by quotas.

L.D.A.

Macau

Limited liability company by quotas.

Lda

Portugal

Sociedade por Quotas Limitada. Similar to an American Limited Liability Company.

LDC

Bahamas

Limited Duration Company. A company, but it has a life of 30 years or less.

Ltd.

Commonwealth countries; China (sometimes appears as Co., Ltd.); Republic of Korea (South Korea)

Limited Company or Limited Liability Company. A company in which the liability of the shareholders is limited.

Ltda

Brazil

Sociedade por Quotas de Responsabilidade Limitada. Similar to a limited liability company.

NV

Netherlands

Naamloze Vennootschap. Public limited liability company, equivalent to a corporation.

NV

Belgium

Naamloze Vennootschap. Public limited liability company, equivalent to a corporation.

NV

Netherlands Antilles

Naamloze Vennootschap. Public limited liability company, equivalent to a corporation.

NV

Suriname

Naamloze Vennootschap. Public limited liability company, equivalent to a corporation.

OE

Greece

Omorrythmos. Partnership.

OEG

Austria

Offene Erwerbsgesellschaft. Open Trading Partnership, General Registered Partnership or General Professional Partnership.

OHG

Austria

Offene Handelsgesellschaft. Partnership.

OHG

Germany

Offene Handelsgesellschaft. Partnership.

OOD

Bulgaria

Druzhestvo s Ogranichena Otgovornost. Limited Liability Company.

OAO

Russian Federation

Otkrytoe Aktsionernoe Obshchestvo. Joint Stock Company.

OOO

Russian Federation

Obschestvo s ogranichennoy otveststvennostyu. Limited Liability Company.

Estonia

Osaühing. Private limited liability company.

Oy

Finland

Osakeyhtiö. Private limited company.

Oyj

Finland

Julkinen osakeyhtiö. Public limited company.

P/L or Pty. Ltd.

Australia

Proprietary Limited Company.

PC Ltd

Australia

Public Company Limited by Shares.

PLC

UK & Ireland

Public Limited Company.

PMA

Indonesia

Penanaman 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 company.

PT Tbk

Indonesia

Perseroan Terbatas, Terbuka. Stock corporation.

Pty.

Australia

Proprietary Company.

RI

Switzerland

Raison individuelle. Sole Proprietorship.

RAS

Estonia

Riiklik Aktsiaselts. State (owned) Joint Stock company.

Rt

Hungary

Részvénytársaság. Stock Company.

S. de R.L.

Mexico

Sociedad de Responsabilidad Limitada. Limited Liability Company.

S. en C.

Colombia & Peru

Sociedad en Comandita. Limited Partnership.

S. en N.C.

Mexico

Sociedad en Nombre Colectivo. General Partnership.

S/A

Brazil

Sociedade Anônima. Joint stock company, equivalent to a corporation.

SA

Argentina

Sociedad Anonima. Joint stock company, equivalent to a corporation.

SA

Belgium

Société Anonyme. Joint stock company, equivalent to a corporation.

S.A.

China (Macau)

Limited liability company by shares.

SA

France

Société Anonyme. Joint stock company, equivalent to a corporation.

SA

Ivory Coast

Société Anonyme. Joint stock company, equivalent to a corporation.

SA

Luxembourg

Société Anonyme. Joint stock company, equivalent to a corporation.

S.A.

Macau

Limited liability company by shares.

SA

Mexico

Sociedad Anónima. Joint stock company, equivalent to a corporation.

SA

Morocco

Société Anonyme. Joint stock company, equivalent to a corporation.

SA

Poland

SpółkaAkcyjna. Joint stock company, equivalent to a corporation.

SA

Portugal

Sociedad Anónima. Joint stock company, equivalent to a corporation.

SA

Romania

Societate pe actiuni. Joint stock company, equivalent to a corporation.

SA

Spain

Sociedad Anonima. Joint stock company, equivalent to a corporation.

SA

Switzerland

Société anonyme orSocietà anonima. Joint stock company, equivalent to a corporation.

S.A.

Brazil

Sociedade por Ações. Privately-held company.

SA de CV

Mexico

Sociedad Anonima. Joint stock company, with variable capital, equivalent to a corporation.

SAFI

Uruguay

Sociedad Anonima Financiera de Inversion. Offshore company.

Sagl

Switzerland

Società a garanzia limitata. Limited Liability Company.

S.A.I.C.A.

Venezuela

Sociedad Anónima Inscrita de Capital Abierto. Open Capital Company .

SApA

Italy/Switzerland

Societa in Accomandita per Azioni. Partnership limited by shares.

Sarl

France

Société à responsabilité limitée. Limited Liability Company.

Sarl

Luxembourg

Société à Responsabilité Limitée. Limited Liability Company.

Sàrl or SARL

Switzerland

Société à responsabilité limitée. Limited Liability Company.

SAS

France

Société par Actions Simplifiée. Simplified Joint Stock Company, similar to a limited liability company. Note that "societe par actions" by itself is not an official French entity designation.

SAS

Italy

Societá in Accomandita Semplice. Limited Partnership.

S.C.

China (Macau)

Mixed liability company by shares.

SC

France/Switzerland

Société en commandite. Partnership with limited and general partners.

SC

France

Société civile. Partnership with full liability.

S.C.

Macau

Mixed liability company by shares.

SC

Poland

Spólka prawa cywilnego. Partnership with all partners having unlimited liability.

SC

Italy/Switzerland

Societa cooperativa. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability.

S.C.

Spain

Sociedad en Commandita. General Partnership.

SC par action

Switzerland

Société en commandite par actions. Partnership limited by shares.

S.C.A.

China (Macau)

Mixed liability company by shares.

SCA

France/Belgium/ Switzerland

Société en commandite par actions. Limited partnership with share capital, occupies a position between a limited partnership and a corporation.

S.C.A.

Macau

Mixed liability company by shares.

SCA

Romania

Societate in còmandita pe actiuni. Limited liability partnership with shares.

SCOP

France

Société cooperative et participative. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability.

Scoop

Switzerland

Société cooperative or Società cooperativa. Cooperative society.

SCP

Brazil

Sociedade em Conta de Participacão. Partnership where there is one partner assumed responsible for running the business.

SCS

Belgium & France

Société en Commandite Simple. A special partnership very similar to an American limited partnership

S.C.S.

Brazil

Sociedade em Comandita Simples. Limited Partnership.

SCS

Mexico

Sociedad en Comandita Simple. Limited Partnership.

SCS

Romania

Societate in comandita simpla. Limited liability partnership.

Sdn Bhd

Malaysia

Sendirian Berhad. Limited Liability Company.

SE

European Union

Societas Europae. European Company. A Public Limited Company, equivalent to a corporation.

SENC

Luxembourg

Société en Nom Collectif. General Partnership.

SGPS

Portugal

Sociedade gestora de participações socialis. Holding Enterprise.

SK

Poland

Spólka komandytowa. Limited liability partnership.

SL

Spain

Sociedad de Responsabilidad Limitada. Limited liability company, may be identified as a joint stock company with limited liability.

SLNE

Spain

Sociedad Limitada Nueva Empresa. Limited Liability New Business, a modified Limited Liability Company.

SLU

Spain

Sociedad Limitada Unipersonal. Limited liability company with one shareholder.

S.N.C.

China (Macau)

Unlimited liability company with two or more owners.

SNC

France/Switzerland

Société en nom collectif. General Partnership.

SNC

Italy/Switzerland

Società in Nome Collettivo. General Partnership.

S.N.C.

Macau

Unlimited liability company with two or more owners.

SNC

Romania

Societate in Nume Colectiv. General Partnership.

SNC

Spain

Sociedad en Nombre Colectivo. General Partnership.

SOPARFI

Luxembourg

Société de Participation Financière. Holding company.

SP

France

Société en participation. Undisclosed partnership.

SpA

Italy

Società per Azioni. Limited share company, or joint-stock company, equivalent to a corporation.

spol s.r.o.

Czech Republic

Spolecnost S Rucenim Omezenym. Limited Liability Company.

SPRL

Belgium

Société Privée à Responsabilité Limitée. French language equivalent to a private limited liability company.

SRC

Spain

Sociedad Regular Colectiva. A regular collective company, similar to a partnership.

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 (joint stock) company.

Srl

Romania

Societate cu Raspundere Limitata. Limited-liability company, privately-held.

SS

Italy/Switzerland

Società Semplice. Simple Partnership.

SS

Switzerland

Société Simple. Simple Partnership

Stiftung

Germany/Switzerland

Stiftung. Foundation having some attributes of a corporation.

Stiftung

Liechtenstein

Stiftung. Trust.

td

Slovenia

Tiha druzba. Sole proprietorship.

TLS

Turkey

Türk Limited Şirketi. Private Limited Liability Company.

UG (haftungsbeschränkt)

Germany

Unternehmergesellschaft (haftungsbeschränkt). Limited Liability Company.

Verein

Switzerland

Verein. Association.

VOF

Netherlands

Vennootschap onder firma. General partnership.

v.o.s.

Czech Rep

Verejna Obchodni Spolecnost. General partnership.

YK

Japan

Yugen Kaisha. Limited company, similar to an American closely held corporation. Abolished in 2006 and replaced with theGodo Kaisha.

Yuhan Hoesa

Republic of Korea (South Korea)

Yuhan Hoesa. Equivalent to a limited liability company; may also be identified as a limited company or private limited company.