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Partnership limited by shares : ウィキペディア英語版 | Partnership limited by shares A partnership limited by shares is a hybrid between a partnership and a limited liability company. The capital and ownership of the company is divided between shareholders who have a limited liability and one or more partners who have full liability for the remainder of the company's debts. The partner(s) will usually direct the operations of the company while the shareholders are passive investors. * In Belgium, this structure is known as ''Commanditaire vennootschap op aandelen'' (CVA). * In Denmark, this structure is known as ''Partnerselskab'' (or ''Kommanditaktieselskab''). * In France, this structure is known as ''Société en commandite par actions'' (SCA). * In Germany, this structure is known as ''Kommanditgesellschaft auf Aktien'' (KGaA) and is not common. * In Italy, this structure is known as ''Società in accomandita per azioni'' (s.a.p.a). * In Iceland, this structure is known as ''Samlagshlutafélag'' (slhf.). * In Poland, this structure is known as ''Spółka Komandytowo-Akcyjna'' (S.K.A.). ==References==
de:Kommanditgesellschaft auf Aktien fr:Société en commandite par actions it:Società in accomandita per azioni nl:Commanditaire vennootschap ja:株式合資会社 pl:Spółka komandytowo-akcyjna
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