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Kommanditselskab : ウィキペディア英語版
Kommanditselskab

A kommanditselskab (abbreviated K/S) is the Danish equivalent of the limited partnership. The owners are divided into general partners (''komplementarer'' in Danish) and limited partners (''kommanditister'' in Danish). Often the only general partner of a K/S is an Anpartsselskab with the least possible capital, thus reducing the liability of the K/S to the capital of the Anpartsselskab.
==Liability==

The general partners have joint and several liability for the debts of the partnership while the limited partners have limited liability i.e. they are only liable on debts incurred by the firm to the extent of their investment.
Often it is the general partners who are running the company while the limited partners acts as passive investors.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Kommanditselskab」の詳細全文を読む



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