TMEP Appendix D

APPENDIX D

FOREIGN ENTITIES

This table lists common terms and abbreviations used by various foreign countries to identify legal commercial entities. If a designation or its abbreviation appears in the table below, the examining attorney may accept the entity designation without further inquiry. See TMEP §803.03(i) for further information.

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	Aktzionero 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.
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	Aktieselskap. Stock Company, equivalent to a corporation.
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	France/Switzerland	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/Swiss	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	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	Like a KG, but the entity with unlimited liability is a GmbH instead of a person. (See the KG entry for more information).
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.
Gomei Kaisha	Japan	Gomei Kaisha. Similar to an American general partnership.
Goshi Kaisha	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.
j.t.d.	Croatia	Javno Trgovacko Drustvo. Unlimited liability company.
KA/S	Denmark	Kommanditaktieselskab. Limited partnership with share capital.
KAG	Switzerland	Kommandit-Aktiengesellschaft. Limited partnership with shares.
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. A 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.
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.
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	Limited Company. Indicates that a company is incorporated and that the owners have limited liability
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. Corporation.
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.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.
SA	France/Switzerland	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.
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.
S.A.	Brazil	Sociedade por Ações. Privately-held company.
SA de CV	Mexico	Sociedad Anonima. Joint stock company, with variable capital
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. Limited partnership with shares.
Sarl	France & Other	Société à responsabilité limitée. Limited Liability Company. Used in France and other French speaking countries.
Sarl	Luxembourg	Société à Responsabilité Limitée. Limited Liability Company.
SAS	France	Société par Actions Simplifiée. Simplified Stock Corporation which has the legal status of a corporation. Note, however, that "societe par action" by itself is not an official French entity designation.
SAS	Italy	Societá in Accomandita Semplice. Limited Partnership.
SC	France/Switzerland	Société en commandite. Partnership with limited and general partners.
SC	France	Société civile. Partnership with full liability.
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.
SCOP	France/Switzerland	Société Coopérative. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability.
S.C.	Spain	Sociedad en Commandita. General Partnership.
SCA	France/Belgium/ Switzerland	Société en commandite par actions. Limited partnership with share capital, occupies a position between a limited partnership and a corporation.
SCA	Romania	Societate in còmandita pe actiuni. Limited liability partnership with shares.
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.
SNC	France/Switzerland	Société en nom collectif. General Partnership.
SNC	Italy/Switzerland	Società in Nome Collettivo. General Partnership.
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/Swiss	Stiftung. Foundation having some attributes of a corporation.
td	Slovenia	Tiha druzba. Sole proprietorship.
TLS	Turkey	Türk Limited Şirketi. Private 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.