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S.A. (and variants) designates a type of corporation in countries that mostly employ civil law. Depending on language, it means ''anonymous company'', ''anonymous partnership'', or ''share company'', roughly equivalent to public limited company in common law jurisdictions. It is different from partnerships and private limited companies. 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. The shareholders were anonymous. Like 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 eradicate the practice. Nowadays, shareholders of S.A.s are not anonymous, though shares can still be held by holding companies, in order to obscure the beneficial owner. ==In different countries== S.A. can be an abbreviation of: * or in Spanish; variations include '' (S.A. de C.V.)'' and '' (S.A.B. de C.V.)'' for publicly traded companies in Mexico * *Mexico also has ''Sociedad de Responsabilidad Limitada de Capital Variable (S. de R. L. de C.V.)'' * in Catalan * in Galician and Portuguese (used in Brazil, Portugal, Angola, Timor Leste, Macao, Mozambique and other Portuguese-speaking countries) * in Asturian and Leonese * in Italian (since 1942 , S.p.A.'') * in French (as used in French-speaking countries such as France, Luxembourg, Switzerland, and Monaco; and in partially Francophone countries like Belgium, Haiti and Lebanon, Egypt, Tunisia, Morocco, Mauritania and other African countries) * in Polish * in Romanian It is equivalent in literal meaning and function to: * in Turkish * , (A.E.)'' in Greek * in Dutch * in Indonesia * in Malaysia It is equivalent in function to: * ''Aktiengesellschaft (AG)'' in German * ''Osakeyhtiö (Oy)'' in Finnish * ''Aktiebolag (AB)'' in Swedish * ''Részvénytársaság (Rt)'' in Hungarian * (AB)'' in Lithuanian * (AS)'' in Latvian * ''Aktieselskab (A/S)'' in Danish * ''Aksjeselskap (AS)'' in Norwegian * (a.s.)'' in Slovak * (a.s.)'' in Czech * , (AO)'' in Russian * , (AT)'' in Ukrainian * , (АД)'' in Bulgarian * in Albanian * (d.d.)'' in Slovene * (d.d.)'' in Croatian and Bosnian * (a.d.'') in Serbian * (plc)'' in the United Kingdom, Ireland, and several Commonwealth countries * in the United States, though that term does not appear in the names of business entities * in Arabic. * or in Egypt. * (K.K.)'' or in Japan. 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「S.A. (corporation)」の詳細全文を読む スポンサード リンク
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