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. See TMEP §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 or Goshikaisha. 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 Felelősségű Társaság. 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. |
| OÜ | 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 | Spółka Akcyjna. 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 or Società 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 the Godo 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. |