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id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">S.A. (corporation)</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 18 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-18" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">18 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B4%D8%B1%D9%83%D8%A9_%D9%85%D8%B3%D8%A7%D9%87%D9%85%D8%A9_%D8%B9%D8%A7%D9%85%D8%A9_(S.A)" title="شركة مساهمة عامة (S.A) – Arabic" lang="ar" hreflang="ar" data-title="شركة مساهمة عامة (S.A)" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Anonim_%C5%9Firk%C9%99t" title="Anonim şirkət – Azerbaijani" lang="az" hreflang="az" data-title="Anonim şirkət" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Societat_an%C3%B2nima" title="Societat anònima – Catalan" lang="ca" hreflang="ca" data-title="Societat anònima" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%91%CE%BD%CF%8E%CE%BD%CF%85%CE%BC%CE%B7_%CE%95%CF%84%CE%B1%CE%B9%CF%81%CE%B5%CE%AF%CE%B1" title="Ανώνυμη Εταιρεία – Greek" lang="el" hreflang="el" data-title="Ανώνυμη Εταιρεία" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Sociedad_an%C3%B3nima" title="Sociedad anónima – Spanish" lang="es" hreflang="es" data-title="Sociedad anónima" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Anonima_societo" title="Anonima societo – Esperanto" lang="eo" hreflang="eo" data-title="Anonima societo" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Sozietate_anonimo" title="Sozietate anonimo – Basque" lang="eu" hreflang="eu" data-title="Sozietate anonimo" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A7%D8%B3.%D8%A7%DB%8C." title="اس.ای. – Persian" lang="fa" hreflang="fa" data-title="اس.ای." data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Soci%C3%A9t%C3%A9_anonyme" title="Société anonyme – French" lang="fr" hreflang="fr" data-title="Société anonyme" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Sociedade_an%C3%B3nima" title="Sociedade anónima – Galician" lang="gl" hreflang="gl" data-title="Sociedade anónima" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/S.A._(badan_usaha)" title="S.A. (badan usaha) – Indonesian" lang="id" hreflang="id" data-title="S.A. (badan usaha)" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Societ%C3%A0_anonima" title="Società anonima – Italian" lang="it" hreflang="it" data-title="Società anonima" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Societas_anonyma" title="Societas anonyma – Latin" lang="la" hreflang="la" data-title="Societas anonyma" data-language-autonym="Latina" data-language-local-name="Latin" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Soci%C3%A9t%C3%A9_anonyme" title="Société anonyme – Luxembourgish" lang="lb" hreflang="lb" data-title="Société anonyme" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxembourgish" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Sociedade_an%C3%B3nima" title="Sociedade anónima – Portuguese" lang="pt" hreflang="pt" data-title="Sociedade anónima" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/S.A._(corporation)" title="S.A. (corporation) – Simple English" lang="en-simple" hreflang="en-simple" data-title="S.A. (corporation)" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Anonim_%C5%9Firket" title="Anonim şirket – Turkish" lang="tr" hreflang="tr" data-title="Anonim şirket" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/Soci%C3%A9t%C3%A9_anonyme_(SA)" title="Société anonyme (SA) – Ukrainian" lang="uk" hreflang="uk" data-title="Société anonyme (SA)" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a 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.sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:Corporate_law" title="Category:Corporate law">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Corporate_law" title="Corporate law">Corporate law</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Society.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Society.svg/200px-Society.svg.png" decoding="async" width="200" height="79" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Society.svg/300px-Society.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Society.svg/400px-Society.svg.png 2x" data-file-width="96" data-file-height="38" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;;color: var(--color-base)">By jurisdiction</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Anguillan_company_law" title="Anguillan company law">Anguilla</a></li> <li><a href="/wiki/Australian_corporate_law" title="Australian corporate law">Australia</a></li> <li><a href="/wiki/British_Virgin_Islands_company_law" title="British Virgin Islands company law">BVI</a></li> <li><a href="/wiki/Canadian_corporate_law" title="Canadian corporate law">Canada</a></li> <li><a href="/wiki/Cayman_Islands_company_law" title="Cayman Islands company law">Cayman Islands</a></li> <li><a href="/wiki/Indian_company_law" title="Indian company law">India</a></li> <li><a href="/wiki/South_African_company_law" title="South African company law">South Africa</a></li> <li><a href="/wiki/United_Kingdom_company_law" title="United Kingdom company law">UK</a></li> <li><a href="/wiki/United_States_corporate_law" title="United States corporate law">United States</a></li> <li><a href="/wiki/Corporate_law_in_Vietnam" title="Corporate law in Vietnam">Vietnam</a></li> <li><br /><a href="/wiki/European_corporate_law" class="mw-redirect" title="European corporate law">European Union</a> <ul><li><a href="/wiki/French_company_law" title="French company law">France</a></li> <li><a href="/wiki/German_company_law" title="German company law">Germany</a></li></ul></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;;color: var(--color-base)">General corporate forms</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Company" title="Company">Company</a></li> <li><a href="/wiki/Conglomerate_(company)" title="Conglomerate (company)">Conglomerate</a></li> <li><a href="/wiki/Cooperative" title="Cooperative">Cooperative</a></li> <li><a href="/wiki/Corporation" title="Corporation">Corporation</a></li> <li><a href="/wiki/Holding_company" title="Holding company">Holding company</a></li> <li><a href="/wiki/Joint-stock_company" title="Joint-stock company">Joint-stock</a></li> <li><a href="/wiki/Partnership" title="Partnership">Partnership</a> <ul><li><a href="/wiki/General_partnership" title="General partnership">General</a></li> <li><a href="/wiki/Limited_partnership" title="Limited partnership">Limited</a></li> <li><a href="/wiki/Limited_liability_partnership" title="Limited liability partnership">Limited liability</a></li></ul></li> <li><a href="/wiki/Private_limited_company" title="Private limited company">Private limited</a></li> <li><a href="/wiki/Shell_corporation" title="Shell corporation">Shell corporation</a></li> <li><a href="/wiki/Shelf_corporation" title="Shelf corporation">Shelf corporation</a></li> <li><a href="/wiki/Sole_proprietorship" title="Sole proprietorship">Sole proprietorship</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;;color: var(--color-base)"><a href="/wiki/List_of_legal_entity_types_by_country" title="List of legal entity types by country">Corporate forms<br />by jurisdiction</a></div><div class="sidebar-list-content mw-collapsible-content"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading"> <a href="/wiki/European_corporate_law" class="mw-redirect" title="European corporate law">European Union</a></th></tr><tr><td class="sidebar-content" style="border-bottom:#ccc 1px solid"> <ul><li><a href="/wiki/Societas_Europaea" title="Societas Europaea"><i>Societas</i> <span style="font-size:85%;">(SE)</span></a></li> <li><a href="/wiki/Societas_cooperativa_Europaea" title="Societas cooperativa Europaea"><i>Societas cooperativa</i> <span style="font-size:85%;">(SCE)</span></a></li> <li><a href="/wiki/Societas_privata_Europaea" title="Societas privata Europaea"><i>Societas privata</i> <span style="font-size:85%;">(SPE)</span></a></li> <li><a href="/wiki/Societas_unius_personae" title="Societas unius personae"><i>Societas unius personae</i> <span style="font-size:85%;">(SUP)</span></a></li> <li><a href="/wiki/European_economic_interest_grouping" title="European economic interest grouping">Economic interest grouping <span style="font-size:85%;">(EEIG)</span></a></li></ul></td> </tr><tr><th class="sidebar-heading"> <span class="nowrap">UK / Ireland / Commonwealth</span></th></tr><tr><td class="sidebar-content" style="border-bottom:#ccc 1px solid"> <ul><li><a href="/wiki/Charitable_incorporated_organisation" title="Charitable incorporated organisation">Charitable incorporated organisation (England and Wales) <span style="font-size:85%;">(CIO)</span></a></li> <li><a href="/wiki/Scottish_charitable_incorporated_organisation" title="Scottish charitable incorporated organisation">Scottish charitable incorporated organisation <span style="font-size:85%;">(SCIO)</span></a></li> <li><a href="/wiki/Community_interest_company" title="Community interest company">Community interest company <span style="font-size:85%;">(CIC)</span></a></li> <li><a href="/wiki/Industrial_and_provident_society" title="Industrial and provident society">Industrial and provident society <span style="font-size:85%;">(IPS)</span></a></li> <li><br /><a href="/wiki/Limited_company" title="Limited company">Limited company <span style="font-size:85%;">(Ltd.)</span></a> <ul><li><a href="/wiki/Private_company_limited_by_guarantee" class="mw-redirect" title="Private company limited by guarantee">by guarantee</a></li> <li><a href="/wiki/Private_company_limited_by_shares" title="Private company limited by shares">by shares</a></li> <li><a href="/wiki/Proprietary_company" title="Proprietary company">proprietary</a></li> <li><a href="/wiki/Public_limited_company" title="Public limited company">public</a></li></ul></li> <li><a href="/wiki/Unlimited_company" title="Unlimited company">Unlimited company</a></li></ul></td> </tr><tr><th class="sidebar-heading"> United States</th></tr><tr><td class="sidebar-content" style="border-bottom:#ccc 1px solid"> <ul><li><a href="/wiki/Benefit_corporation" title="Benefit corporation">Benefit corporation</a></li> <li><a href="/wiki/C_corporation" title="C corporation">C corporation</a></li> <li><a href="/wiki/Limited_liability_company" title="Limited liability company">Limited liability company <span style="font-size:85%;">(LLC)</span></a> <ul><li><a href="/wiki/Low-profit_limited_liability_company" title="Low-profit limited liability company">Low-profit LLC</a></li></ul></li> <li><a href="/wiki/Series_LLC" title="Series LLC">Series LLC</a></li> <li><a href="/wiki/Limited_liability_limited_partnership" title="Limited liability limited partnership">Limited liability limited partnership <span style="font-size:85%;">(LLLP)</span></a></li> <li><a href="/wiki/S_corporation" title="S corporation">S corporation</a></li> <li><span class="nowrap"><a href="/wiki/Delaware_General_Corporation_Law" title="Delaware General Corporation Law">Delaware corporation</a> / <a href="/wiki/Delaware_statutory_trust" title="Delaware statutory trust">statutory trust</a></span></li> <li><a href="/wiki/Massachusetts_business_trust" title="Massachusetts business trust">Massachusetts business trust</a></li> <li><a href="/wiki/Nevada_corporation" title="Nevada corporation">Nevada corporation</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Others</th></tr><tr><td class="sidebar-content" style="border-bottom:#ccc 1px solid"> <ul><li><a href="/wiki/Aktiebolag" title="Aktiebolag"><i>Aktiebolag</i> <span style="font-size:85%;">(AB)</span></a></li> <li><a href="/wiki/Aktiengesellschaft" title="Aktiengesellschaft"><i>Aktiengesellschaft</i> <span style="font-size:85%;">(AG)</span></a></li> <li><a href="/wiki/Ansvarlig_selskap" title="Ansvarlig selskap"><i>Ansvarlig selskap</i> <span style="font-size:85%;">(ANS)</span></a></li> <li><a href="/wiki/Aktieselskab" title="Aktieselskab"><i>Aktieselskab</i> <span style="font-size:85%;">(A/S)</span></a></li> <li><a href="/wiki/Aksjeselskap" title="Aksjeselskap"><i>Aksjeselskap</i> <span style="font-size:85%;">(AS)</span></a></li> <li><a href="/wiki/Gesellschaft_mit_beschr%C3%A4nkter_Haftung" class="mw-redirect" title="Gesellschaft mit beschränkter Haftung"><i>Gesellschaft mit beschränkter Haftung</i> <span style="font-size:85%;">(GmbH)</span></a></li> <li><a href="/wiki/Kabushiki_gaisha" title="Kabushiki gaisha"><i>Kabushiki gaisha</i> <span style="font-size:85%;">(K.K.)</span></a></li> <li><a href="/wiki/Naamloze_vennootschap" title="Naamloze vennootschap"><i>Naamloze vennootschap</i> <span style="font-size:85%;">(N.V.)</span></a></li> <li><a href="/wiki/Osakeyhti%C3%B6" title="Osakeyhtiö"><i>Osakeyhtiö</i> <span style="font-size:85%;">(Oy)</span></a></li> <li><a class="mw-selflink selflink">S.A.</a></li> <li><a href="/wiki/Soci%C3%A9t%C3%A9_%C3%A0_responsabilit%C3%A9_limit%C3%A9e" title="Société à responsabilité limitée"><i>Société à responsabilité limitée</i> <span style="font-size:85%;">(SARL)</span></a></li> <li><a href="/wiki/Types_of_business_entity" class="mw-redirect" title="Types of business entity">more...</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;;color: var(--color-base)">Doctrines</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Business_judgment_rule" title="Business judgment rule">Business judgment rule</a></li> <li><a href="/wiki/Corporate_governance" title="Corporate governance">Corporate governance</a></li> <li><a href="/wiki/De_facto_corporation_and_corporation_by_estoppel" title="De facto corporation and corporation by estoppel"><i>De facto</i> and estoppel corporations</a></li> <li><a href="/wiki/Internal_affairs_doctrine" title="Internal affairs doctrine">Internal affairs doctrine</a></li> <li><a href="/wiki/Limited_liability" title="Limited liability">Limited liability</a></li> <li><a href="/wiki/Tag-along_right" title="Tag-along right">Tag-along right</a></li> <li><a href="/wiki/Drag-along_right" title="Drag-along right">Drag-along right</a></li> <li><a href="/wiki/Piercing_the_corporate_veil" title="Piercing the corporate veil">Piercing the corporate veil</a></li> <li><a href="/wiki/Rochdale_Principles" title="Rochdale Principles">Rochdale Principles</a></li> <li><i><a href="/wiki/Ultra_vires" title="Ultra vires">Ultra vires</a></i></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;;color: var(--color-base)">Related areas</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Beneficial_ownership" title="Beneficial ownership">Beneficial ownership</a></li> <li><a href="/wiki/Civil_procedure" title="Civil procedure">Civil 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.navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Corporate_law" title="Template:Corporate law"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Corporate_law" title="Template talk:Corporate law"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Corporate_law" title="Special:EditPage/Template:Corporate law"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Banque_de_Montreux_1900.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Banque_de_Montreux_1900.jpg/220px-Banque_de_Montreux_1900.jpg" decoding="async" width="220" height="347" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Banque_de_Montreux_1900.jpg/330px-Banque_de_Montreux_1900.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/47/Banque_de_Montreux_1900.jpg/440px-Banque_de_Montreux_1900.jpg 2x" data-file-width="2695" data-file-height="4251" /></a><figcaption>Share of the <a href="/wiki/Banque_de_Montreux" title="Banque de Montreux">Banque de Montreux</a>, issued 20 November 1900. <i>Sociétés anonymes</i> were common in Switzerland at this time.</figcaption></figure> <p>The abbreviation <b>S.A.</b> or <b>SA</b><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup> designates a type of <a href="/wiki/Limited_company" title="Limited company">limited company</a> in certain countries, most of which have a <a href="/wiki/Romance_languages" title="Romance languages">Romance language</a> as their official language and operates a derivative of the 1804, Napoleonic, <a href="/wiki/Civil_law_(legal_system)" title="Civil law (legal system)">civil law</a>.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Originally, <a href="/wiki/Shareholder" title="Shareholder">shareholders</a> could be anonymous and collect <a href="/wiki/Dividend" title="Dividend">dividends</a> by surrendering <a href="/wiki/Coupon_(finance)" title="Coupon (finance)">coupons</a> attached to their <a href="/wiki/Stock_certificate" title="Stock certificate">share certificates</a>. Dividends were paid to whomever 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. </p><p>As with <a href="/wiki/Bearer_bond" title="Bearer bond">bearer bonds</a>, anonymous unregistered share ownership and dividend collection enabled <a href="/wiki/Money_laundering" title="Money laundering">money laundering</a>, <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a>, 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 <a href="/wiki/Holding_company" title="Holding company">holding company</a> to obscure the beneficiary. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Variations">Variations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=1" title="Edit section: Variations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Abbreviation">Abbreviation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=2" title="Edit section: Abbreviation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>S.A. can be an abbreviation of: </p> <ul><li><span title="Galician-language text"><i lang="gl">Sociedade Anónima</i></span> in <a href="/wiki/Galician_language" title="Galician language">Galician</a> and <a href="/wiki/European_Portuguese" title="European Portuguese">European Portuguese</a> (used in <a href="/wiki/Portugal" title="Portugal">Portugal</a>, <a href="/wiki/Timor_Leste" class="mw-redirect" title="Timor Leste">Timor Leste</a>, <a href="/wiki/Macao" class="mw-redirect" title="Macao">Macao</a>, and <a href="/wiki/Lusophone_Africa" class="mw-redirect" title="Lusophone Africa">Lusophone Africa</a>) <ul><li>Equivalent as <span title="Chinese-language text"><span lang="zh-MO">股份有限公司</span></span> in Chinese for Macau<sup id="cite_ref-mo_3-0" class="reference"><a href="#cite_note-mo-3"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul></li> <li><span title="Portuguese-language text"><i lang="pt">Sociedade Anônima</i></span> in <a href="/wiki/Brazilian_Portuguese" title="Brazilian Portuguese">Brazilian Portuguese</a> (used in <a href="/wiki/Brazil" title="Brazil">Brazil</a>)</li> <li><span title="Asturian-language text"><i lang="ast">Sociedá Anónima</i></span> in <a href="/wiki/Asturian_language" title="Asturian language">Asturian</a> and <a href="/wiki/Leonese_language" title="Leonese language">Leonese</a></li> <li><span title="Catalan-language text"><i lang="ca">Societat Anònima</i></span> in <a href="/wiki/Catalan_language" title="Catalan language">Catalan</a></li> <li><span title="French-language text"><i lang="fr">Société anonyme</i></span> in <a href="/wiki/French_language" title="French language">French</a> (as used in <a href="/wiki/Francophonie" title="Francophonie">French-speaking countries</a> such as <a href="/wiki/France" title="France">France</a> (including <a href="/wiki/French_Polynesia" title="French Polynesia">French Polynesia</a>, and <a href="/wiki/New_Caledonia" title="New Caledonia">New Caledonia</a>) and <a href="/wiki/Monaco" title="Monaco">Monaco</a>; also in partially Francophone countries and/or nations with French as one of their official languages like <a href="/wiki/Belgium" title="Belgium">Belgium</a> (where it is equivalent to a <span title="Dutch-language text"><i lang="nl"><a href="/wiki/Naamloze_vennootschap" title="Naamloze vennootschap">naamloze vennootschap</a></i></span>), <a href="/wiki/Luxembourg" title="Luxembourg">Luxembourg</a> (also identifiable in <a href="/wiki/Luxembourgish" title="Luxembourgish">Luxembourgish</a> as <span title="Luxembourgish-language text"><i lang="lb">Aktiegesellschaft</i></span>), <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a> (where it is equivalent to an <span title="German-language text"><i lang="de"><a href="/wiki/Aktiengesellschaft" title="Aktiengesellschaft">Aktiengesellschaft</a></i></span> or a <span title="Italian-language text"><i lang="it">Società Anonima</i></span>), as well as <a href="/wiki/Haiti" title="Haiti">Haiti</a>, <a href="/wiki/Lebanon" title="Lebanon">Lebanon</a>, and such African countries as <a href="/wiki/Egypt" title="Egypt">Egypt</a>, <a href="/wiki/Tunisia" title="Tunisia">Tunisia</a>, <a href="/wiki/Morocco" title="Morocco">Morocco</a>,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Mauritania" title="Mauritania">Mauritania</a>, <a href="/wiki/Senegal" title="Senegal">Senegal</a>, <a href="/wiki/Ivory_Coast" title="Ivory Coast">Ivory Coast</a>, and <a href="/wiki/Algeria" title="Algeria">Algeria</a>)</li> <li><span title="French-language text"><i lang="fr">Société par actions</i></span> in <a href="/wiki/Canadian_French" title="Canadian French">Canadian French</a></li> <li><span title="Italian-language text"><i lang="it">Società Anonima</i></span> in <a href="/wiki/Swiss_Italian" title="Swiss Italian">Swiss Italian</a> (in Italy replaced by <span title="Italian-language text"><i lang="it"><a href="/wiki/Societ%C3%A0_per_azioni" title="Società per azioni">Società per azioni</a></i></span>, S.p.A., since 1942)</li> <li><span title="Spanish-language text"><i lang="es">Sociedad Anónima</i></span> or <span title="Spanish-language text"><i lang="es">Sociedad por Acciones</i></span> in <a href="/wiki/Spanish_language" title="Spanish language">Spanish</a> <ul><li><a href="/wiki/Mexico" title="Mexico">Mexican</a> law also takes into account the variability of the corporate stock, resulting in most S.A. turning into <span title="Spanish-language text"><i lang="es">Sociedad Anónima de Capital Variable</i></span> (S.A. de C.V.), or <span title="Spanish-language text"><i lang="es">Sociedad Anónima Bursátil de Capital Variable</i></span> (S.A.B. de C.V.) for <a href="/wiki/Public_company" title="Public company">publicly traded companies</a>.</li> <li>Mexico also has <span title="Spanish-language text"><i lang="es">Sociedad de Responsabilidad Limitada de Capital Variable (S. de R.L. de C.V.)</i></span>, which is analogous to the <a href="/wiki/Limited_liability_company" title="Limited liability company">limited liability company</a>.</li></ul></li> <li><span title="Polish-language text"><i lang="pl">Spółka Akcyjna</i></span> in <a href="/wiki/Polish_language" title="Polish language">Polish</a></li> <li><span title="Romanian-language text"><i lang="ro">Societate pe Acțiuni</i></span> in <a href="/wiki/Romanian_language" title="Romanian language">Romanian</a></li></ul> <p>"SA" is part of the name of lots of corporations named after an <a href="/wiki/Acronym" title="Acronym">acronym</a>: some examples are <a href="/wiki/Cepsa" title="Cepsa">Cepsa</a>, originally <span title="Spanish-language text"><i lang="es-ES">Compañía Española de Petróleos, Sociedad Anónima</i></span>, "Spanish petroleum company, S.A."<sup id="cite_ref-Escolar_5-0" class="reference"><a href="#cite_note-Escolar-5"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>; <a href="/wiki/Sabena" title="Sabena">Sabena</a>, originally <span title="French-language text"><i lang="fr-BE">Societé anonyme belge d'Exploitation de la Navigation aérienne</i></span>, "Belgian S.A. of exploitation of air navigation". </p> <div class="mw-heading mw-heading3"><h3 id="Literal_meaning">Literal meaning</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=3" title="Edit section: Literal meaning"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>It is equivalent in literal meaning and function to: </p> <ul><li><span title="Dutch-language text"><i lang="nl"><a href="/wiki/Naamloze_vennootschap" title="Naamloze vennootschap">Naamloze vennootschap</a></i></span> (N.V.) in <a href="/wiki/Dutch_language" title="Dutch language">Dutch</a></li> <li><span title="Indonesian-language text"><i lang="id">Perseroan Terbatas Terbuka</i></span> (P.T. Tbk.) in <a href="/wiki/Indonesia" title="Indonesia">Indonesia</a></li> <li><span title="Malay (macrolanguage)-language text"><i lang="ms">Berhad</i></span> (Bhd.) in <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a></li> <li><span title="Turkish-language text"><i lang="tr">Anonim Şirket</i></span> (A.Ş.) or <i>Anonim Ortaklık</i> (A.O.) in <a href="/wiki/Turkish_language" title="Turkish language">Turkish</a></li> <li><span title="Spanish-language text"><i lang="es">Corporación anónima</i></span> (C.A.) in <a href="/wiki/Ecuador" title="Ecuador">Ecuador</a> and <a href="/wiki/Venezuela" title="Venezuela">Venezuela</a></li> <li><span title="Greek-language text"><i lang="el-Latn">Anonymi Etaireia</i></span> (<span title="Greek-language text"><span lang="el">Ανώνυμη Εταιρεία</span></span>, A.E.) in <a href="/wiki/Greek_language" title="Greek language">Greek</a> is usually translated into S.A. in English and foreign languages.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Function">Function</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=4" title="Edit section: Function"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>It is equivalent in function to: </p> <ul><li><span title="Albanian-language text"><i lang="sq">Shoqëri Aksionare (Sh.a.)</i></span> in <a href="/wiki/Albanian_language" title="Albanian language">Albanian</a></li> <li><span title="Arabic-language text"><span lang="ar" dir="rtl">شركة مساهمة عامة ذات مسؤولية محدودة ش.ذ.م.م</span></span>, <span title="Arabic-language text"><i lang="ar-Latn">Sharikah musāhamah ʿāmmah dhāt mas'ūliyyah maḥdūdah</i></span> (<abbr style="font-size:85%" title="literal translation">lit.</abbr><span style="white-space: nowrap;"> </span><span class="gloss-quot">'</span><span class="gloss-text">Public share company with limited liability</span><span class="gloss-quot">'</span>) in <a href="/wiki/Arabic_language" class="mw-redirect" title="Arabic language">Arabic</a></li> <li><span title="Croatian-language text"><i lang="hr">Dioničko društvo</i></span> (d.d.) in <a href="/wiki/Croatian_language" title="Croatian language">Croatian</a> and <a href="/wiki/Bosnian_language" title="Bosnian language">Bosnian</a></li> <li><span title="Bulgarian-language text"><span lang="bg">Акционерно дружество</span></span>, <span title="Bulgarian-language text"><i lang="bg-Latn">Aktsionerno druzhestvo</i></span> (АД) in <a href="/wiki/Bulgarian_language" title="Bulgarian language">Bulgarian</a></li> <li><span title="Macedonian-language text"><span lang="mk">Акционерско друштво</span></span>, <span title="Macedonian-language text"><i lang="mk-Latn">Akcionersko društvo</i></span> (АД) in <a href="/wiki/Macedonian_language" title="Macedonian language">Macedonian</a></li> <li><span title="Czech-language text"><i lang="cs">Akciová společnost</i></span> (a.s.) in <a href="/wiki/Czech_language" title="Czech language">Czech</a></li> <li><span title="Danish-language text"><i lang="da"><a href="/wiki/Aktieselskab" title="Aktieselskab">Aktieselskab</a></i></span> (A/S) in <a href="/wiki/Danish_language" title="Danish language">Danish</a></li> <li><span title="French-language text"><i lang="fr">Société anonyme égyptienne</i></span> (S.A.E.) or <span title="Egyptian Arabic-language text"><span lang="arz" dir="rtl">شركة مساهمة مصرية</span></span> (<span title="Egyptian Arabic-language text"><i lang="arz-Latn">Sherka mosahama Maṣreyya</i></span>, <abbr style="font-size:85%" title="literal translation">lit.</abbr><span style="white-space: nowrap;"> </span><span class="gloss-quot">'</span><span class="gloss-text">Egyptian share company</span><span class="gloss-quot">'</span>, abbreviated <span title="Egyptian Arabic-language text"><span lang="arz" dir="rtl">ش.م.م</span></span>) in <a href="/wiki/Egypt" title="Egypt">Egypt</a></li> <li><span title="Finnish-language text"><i lang="fi"><a href="/wiki/Osakeyhti%C3%B6" title="Osakeyhtiö">Osakeyhtiö</a></i></span> (Oy) in <a href="/wiki/Finnish_language" title="Finnish language">Finnish</a></li> <li><span title="Estonian-language text"><i lang="et">Aktsiaselts</i></span> (AS) in <a href="/wiki/Estonian_language" title="Estonian language">Estonian</a></li> <li><span title="German-language text"><i lang="de"><a href="/wiki/Aktiengesellschaft" title="Aktiengesellschaft">Aktiengesellschaft</a></i></span> (AG) in <a href="/wiki/German_language" title="German language">German</a><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></li> <li><span title="Hungarian-language text"><i lang="hu">Részvénytársaság</i></span> (Rt) in <a href="/wiki/Hungarian_language" title="Hungarian language">Hungarian</a></li> <li><span title="Icelandic-language text"><i lang="is">Hlutafélag</i></span> (Hf) in <a href="/wiki/Icelandic_language" title="Icelandic language">Icelandic</a></li> <li>Private Limited (Pvt. Ltd.) in <a href="/wiki/India" title="India">India</a> and <a href="/wiki/Pakistan" title="Pakistan">Pakistan</a></li> <li><a href="/wiki/Public_limited_company" title="Public limited company">Public limited company</a> (plc) in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, <a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Ireland</a>, and several <a href="/wiki/Commonwealth_of_Nations" title="Commonwealth of Nations">Commonwealth</a> countries</li> <li><span title="Japanese-language text"><i lang="ja-Latn"><a href="/wiki/Kabushiki_gaisha" title="Kabushiki gaisha">Kabushiki gaisha</a></i></span> (K.K.) or <span title="Japanese-language text"><span lang="ja">株式会社</span></span> in <a href="/wiki/Japan" title="Japan">Japan</a></li> <li><span title="Korean-language text"><i lang="ko-Latn">Jusighoesa</i></span> (J) or <span title="Korean-language text"><span lang="ko">주식회사</span></span> in <a href="/wiki/Korea" title="Korea">Korea</a><sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="The text near this tag may need clarification or removal of jargon. (December 2018)">clarification needed</span></a></i>]</sup></li> <li><span title="French-language text"><i lang="fr">Société anonyme laotienne (S.A.L.)</i></span> in <a href="/wiki/Laos" title="Laos">Laos</a></li> <li><span title="Lithuanian-language text"><i lang="lt">Akcinė bendrovė</i></span> (AB) in <a href="/wiki/Lithuanian_language" title="Lithuanian language">Lithuanian</a></li> <li><span title="Latvian-language text"><i lang="lv"><a href="/wiki/Akciju_sabiedr%C4%ABba" title="Akciju sabiedrība">Akciju sabiedrība</a></i></span> (AS) in <a href="/wiki/Latvian_language" title="Latvian language">Latvian</a></li> <li><span title="Norwegian-language text"><i lang="no"><a href="/wiki/Aksjeselskap" title="Aksjeselskap">Aksjeselskap</a></i></span> (AS) in <a href="/wiki/Norwegian_language" title="Norwegian language">Norwegian</a></li> <li><span title="Russian-language text"><span lang="ru">Акционерное общество</span></span>, <span title="Russian-language text"><i lang="ru-Latn">Aktsionernoye obshchestvo</i></span> (AO) in <a href="/wiki/Russian_language" title="Russian language">Russian</a></li> <li><span title="Serbian-language text"><span lang="sr">Деоничарско друштво</span></span>, <span title="Serbian-language text"><i lang="sr-Latn">Deoničarsko društvo</i></span> (d.d.), or <span title="Serbian-language text"><span lang="sr">Акционарско друштво</span></span>, <span title="Serbian-language text"><i lang="sr-Latn">Akcionarsko društvo</i></span> (a.d.) in <a href="/wiki/Serbian_language" title="Serbian language">Serbian</a></li> <li>Private Limited (Pte. Ltd.) in <a href="/wiki/Singapore" title="Singapore">Singapore</a></li> <li><span title="Slovak-language text"><i lang="sk">Akciová spoločnosť</i></span> (a.s.) in <a href="/wiki/Slovak_language" title="Slovak language">Slovak</a></li> <li><span title="Slovene-language text"><i lang="sl">Delniška družba</i></span> (d.d.) in <a href="/wiki/Slovenian_language" class="mw-redirect" title="Slovenian language">Slovene</a><sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2016)">citation needed</span></a></i>]</sup></li> <li><span title="Swedish-language text"><i lang="sv"><a href="/wiki/Aktiebolag" title="Aktiebolag">Aktiebolag</a></i></span> (AB) in <a href="/wiki/Swedish_language" title="Swedish language">Swedish</a></li> <li><a href="/wiki/Corporation" title="Corporation">Incorporated</a> in the <a href="/wiki/Philippines" title="Philippines">Philippines</a> (formerly used Spanish S.A., corporate structures were Americanized during the <a href="/wiki/Insular_Government_of_the_Philippine_Islands" title="Insular Government of the Philippine Islands">US colonial period</a>) <sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li><span title="Ukrainian-language text"><span lang="uk">Акціонерне товариство</span></span>, <span title="Ukrainian-language text"><i lang="uk-Latn">Aktsionerne tovarystvo</i></span> (AT) in <a href="/wiki/Ukrainian_language" title="Ukrainian language">Ukrainian</a></li> <li><a href="/wiki/Publicly_traded_company" class="mw-redirect" title="Publicly traded company">Publicly traded company</a> ("public company") or <a href="/wiki/Corporation" title="Corporation">Incorporated</a> (Inc.) in the United States, though the former term does not appear in the names of business entities</li> <li><span title="Spanish-language text"><i lang="es">Compañía Anónima</i></span> (C.A.) in <a href="/wiki/Andorra" title="Andorra">Andorra</a></li> <li><span title="Khmer-language text"><span lang="km">ក.អ(ក្រុមហ៊ុនអនាមិក)</span></span> or <span title="French-language text"><i lang="fr">Société anonyme cambodgienne</i></span> (S.A.C.; <abbr style="font-size:85%" title="literal translation">lit.</abbr><span style="white-space: nowrap;"> </span><span class="gloss-quot">'</span><span class="gloss-text">Cambodian share company</span><span class="gloss-quot">'</span>) in <a href="/wiki/Cambodia" title="Cambodia">Cambodia</a></li> <li><span title="Vietnamese-language text"><i lang="vi">Công ti cổ phần</i></span> in <a href="/wiki/Vietnam" title="Vietnam">Vietnam</a></li> <li><span title="Mandarin Chinese-language text"><span lang="cmn">股份有限公司</span></span> in <a href="/wiki/Standard_Chinese" title="Standard Chinese">Chinese</a><sup id="cite_ref-mo_3-1" class="reference"><a href="#cite_note-mo-3"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=5" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Pr%C3%A9sident-directeur_g%C3%A9n%C3%A9ral_(France)" title="Président-directeur général (France)">Président-directeur général (France)</a></li> <li><a href="/wiki/Aktiengesellschaft" title="Aktiengesellschaft">AG</a></li> <li><a href="/wiki/Sociedad_An%C3%B3nima_Deportiva" title="Sociedad Anónima Deportiva">Sociedad Anónima Deportiva</a> – Spanish legal status for sports companies</li> <li><a href="/wiki/Sociedade_An%C3%B3nima_Desportiva" title="Sociedade Anónima Desportiva">Sociedade Anónima Desportiva</a> – type of business entity in Portugal<span style="display:none" class="category-wikidata-fallback-annotation">Pages displaying wikidata descriptions as a fallback</span></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=6" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.investopedia.com/terms/s/socit-anonyme.asp">"Société Anonyme (S.A.): Definition, Examples, Requirements"</a>. <i>Investopedia</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240228015209/https://www.investopedia.com/terms/s/socit-anonyme.asp">Archived</a> from the original on 2024-02-28<span class="reference-accessdate">. Retrieved <span class="nowrap">2024-02-28</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Investopedia&rft.atitle=Soci%C3%A9t%C3%A9+Anonyme+%28S.A.%29%3A+Definition%2C+Examples%2C+Requirements&rft_id=https%3A%2F%2Fwww.investopedia.com%2Fterms%2Fs%2Fsocit-anonyme.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> <li id="cite_note-mo-3"><span class="mw-cite-backlink">^ <a href="#cite_ref-mo_3-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-mo_3-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://myeic.com.mo/support-tw/%E5%85%AC%E5%8F%B8%E7%9A%84%E7%A8%AE%E9%A1%9E%E5%8F%8A%E8%82%A1%E6%9D%B1%E7%9A%84%E8%B2%AC%E4%BB%BB/">"公司的種類及股東的責任"</a> (in Chinese). 澳門青年創業孵化中心. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230919172136/https://myeic.com.mo/support-tw/%E5%85%AC%E5%8F%B8%E7%9A%84%E7%A8%AE%E9%A1%9E%E5%8F%8A%E8%82%A1%E6%9D%B1%E7%9A%84%E8%B2%AC%E4%BB%BB/">Archived</a> from the original on 2023-09-19<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-02-06</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%E5%85%AC%E5%8F%B8%E7%9A%84%E7%A8%AE%E9%A1%9E%E5%8F%8A%E8%82%A1%E6%9D%B1%E7%9A%84%E8%B2%AC%E4%BB%BB&rft.pub=%E6%BE%B3%E9%96%80%E9%9D%92%E5%B9%B4%E5%89%B5%E6%A5%AD%E5%AD%B5%E5%8C%96%E4%B8%AD%E5%BF%83&rft_id=https%3A%2F%2Fmyeic.com.mo%2Fsupport-tw%2F%25E5%2585%25AC%25E5%258F%25B8%25E7%259A%2584%25E7%25A8%25AE%25E9%25A1%259E%25E5%258F%258A%25E8%2582%25A1%25E6%259D%25B1%25E7%259A%2584%25E8%25B2%25AC%25E4%25BB%25BB%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.upsilon-consulting.com/societe-anonyme-au-maroc/">"Note de synthèse – Fonctionnement de la SA"</a> (in Spanish). 6 January 2021. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240311011334/https://www.upsilon-consulting.com/societe-anonyme-au-maroc/">Archived</a> from the original on 11 March 2024<span class="reference-accessdate">. Retrieved <span class="nowrap">11 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Note+de+synth%C3%A8se+%E2%80%93+Fonctionnement+de+la+SA&rft.date=2021-01-06&rft_id=https%3A%2F%2Fwww.upsilon-consulting.com%2Fsociete-anonyme-au-maroc%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> <li id="cite_note-Escolar-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-Escolar_5-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEscolar2024" class="citation news cs1 cs1-prop-foreign-lang-source">Escolar, Arsenio (6 November 2024). <a rel="nofollow" class="external text" href="https://www.eldiario.es/cultura/petroleo-ahora-mancha-marcas-reputacion_129_11796827.html">"El petróleo ahora mancha incluso las marcas y la reputación"</a>. <i>elDiario.es</i> (in European Spanish)<span class="reference-accessdate">. Retrieved <span class="nowrap">7 November</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=elDiario.es&rft.atitle=El+petr%C3%B3leo+ahora+mancha+incluso+las+marcas+y+la+reputaci%C3%B3n&rft.date=2024-11-06&rft.aulast=Escolar&rft.aufirst=Arsenio&rft_id=https%3A%2F%2Fwww.eldiario.es%2Fcultura%2Fpetroleo-ahora-mancha-marcas-reputacion_129_11796827.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/cfr/text/26/301.7701-2">"26 CFR 301.7701-2 – Business entities; definitions. | US Law | LII / Legal Information Institute"</a>. <i>Legal Information Institute</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201107044545/https://www.law.cornell.edu/cfr/text/26/301.7701-2">Archived</a> from the original on 2020-11-07<span class="reference-accessdate">. Retrieved <span class="nowrap">2018-03-05</span></span>. <q>(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 <span title="French-language text"><i lang="fr">Societe Anonyme</i></span> will be a corporation and treated in the same manner as an <span title="German-language text"><i lang="de">Aktiengesellschaft</i></span>.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Legal+Information+Institute&rft.atitle=26+CFR+301.7701-2+%E2%80%93+Business+entities%3B+definitions.+%7C+US+Law+%7C+LII+%2F+Legal+Information+Institute&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fcfr%2Ftext%2F26%2F301.7701-2&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://lawphil.net/judjuris/juri1933/mar1933/gr_l-37331_1933.html">"G.R. No. L-37331"</a>. <i>Lawphil Project</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2024-08-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Lawphil+Project&rft.atitle=G.R.+No.+L-37331&rft_id=https%3A%2F%2Flawphil.net%2Fjudjuris%2Fjuri1933%2Fmar1933%2Fgr_l-37331_1933.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AS.A.+%28corporation%29" class="Z3988"></span></span> </li> </ol></div></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Depending on language, SA can mean <b>anonymous company</b>, <b>anonymous partnership</b>, <b>share company</b>, or <b><a href="/wiki/Joint-stock_company" title="Joint-stock company">joint-stock company</a></b>. See <a href="#In_different_countries">§ In different countries</a>.</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=S.A._(corporation)&action=edit&section=7" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Global_Witness" title="Global Witness">Global Witness</a> on <a rel="nofollow" class="external text" href="http://www.globalwitness.org/campaigns/corruption/anonymous-companies">Anonymous Companies</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" 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