council regul ec octob statut european compani se council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe complet intern market improv bring econom social situat commun barrier trade remov structur product adapt commun dimens purpos essenti compani busi limit satisfi pure local plan carri reorganis busi commun scale reorganis presuppos exist compani member state option combin potenti mean merger oper carri due regard rule competit laid treati restructur cooper oper involv compani member state give rise legal psycholog difficulti tax problem approxim member state compani law mean direct base articl treati overcom difficulti approxim releas compani govern legal system oblig choos form compani govern nation law legal framework busi carri commun base larg nation law longer correspond econom framework develop object set articl treati achiev situat form consider obstacl creation group compani member state member state oblig ensur provis applic european compani regul result discrimin aris unjustifi treatment european compani compar public limit liabil compani disproportion restrict format european compani transfer regist offic essenti ensur econom unit legal unit busi commun coincid purpos provis made creation side side compani govern nation law compani form carri busi law creat commun regul directli applic member state provis regul permit creation manag compani european dimens free obstacl aris dispar limit territori applic nation compani law statut european public limit liabil compani refer quot se quot measur adopt council list commiss white paper complet intern market approv european council met milan june european council met brussel express statut creat swiftli commiss submiss propos regul statut european public limit liabil compani amend work approxim nation compani law made substanti progress point function se uniform commun rule refer made law govern public limit liabil compani member state regist offic prejudic econom aris futur essenti object legal rule govern se attain creat compani mean enabl compani member state merg creat hold compani enabl compani legal person carri econom activ govern law member state form joint subsidiari context public limit liabil compani regist offic head offic commun transform se liquid provid subsidiari member state regist offic nation provis appli public limit liabil compani offer secur public secur transact appli se form mean offer secur public se wish utilis financi instrument se form compani share capit form suit term financ manag compani carri busi european scale order ensur compani reason size minimum amount capit set suffici asset make difficult small medium size undertak form se se effici manag properli supervis born mind present commun system administr public limit liabil compani se allow choos system respect respons respons manag respons supervis defin rule gener principl privat intern law undertak control govern legal system ensu right oblig protect minor sharehold parti govern law govern control undertak prejudic oblig impos control undertak law requir prepar consolid account prejudic consequ subsequ coordin law member state specif rule se present requir field rule gener principl privat intern law appli se exercis control control compani rule applic se control undertak purpos refer made law govern public limit liabil compani member state se regist offic member state requir appli sanction applic public limit liabil compani govern law respect infring regul rule involv employe european compani laid direct ec provis form indissoci complement regul appli concomitantli regul cover area law taxat competit intellectu properti insolv provis member state law commun law applic area area cover regul direct ec design ensur employe involv issu decis affect life se social labour legisl question employe inform consult regul member state govern nation provis applic condit public limit liabil compani entri forc regul defer member state incorpor nation law provis direct ec set advanc machineri format oper se regist offic territori regul direct appli concomitantli compani head offic commun allow particip format se provid compani form law member state regist offic member state real continu link member state economi principl establish gener programm abolit restrict freedom establish link exist compani establish member state conduct oper therefrom se enabl transfer regist offic member state adequ protect interest minor sharehold oppos transfer creditor holder right proportion transfer affect right origin transfer regul prejudic provis insert brussel convent text adopt member state council replac convent relat rule jurisdict applic case transfer regist offic public limit liabil compani member state activ financi institut regul specif direct nation law implement direct addit nation rule regul activ appli full se view specif commun charact se quot real seat quot arrang adopt regul respect se prejudic member state law pre empt choic made commun text compani law treati provid adopt regul power action articl thereof object intend action outlin adequ attain member state european public limit liabil compani establish european level scale impact compani attain commun level commun measur accord principl subsidiar enshrin articl treati accord principl proportion set articl regul attain object adopt regul titl gener provis articl compani set territori commun form european public limit liabil compani societa europaea se condit manner laid regul capit se divid share sharehold liabl amount subscrib se legal person employe involv se govern provis direct ec articl public limit liabil compani refer annex form law member state regist offic head offic commun form se mean merger provid govern law member state public privat limit liabil compani refer annex ii form law member state regist offic head offic commun promot format hold se provid govern law member state year subsidiari compani govern law member state branch situat member state compani firm mean paragraph articl treati legal bodi govern public privat law form law member state regist offic head offic commun form subsidiari se subscrib share provid govern law member state year subsidiari compani govern law member state branch situat member state public limit liabil compani form law member state regist offic head offic commun transform se year subsidiari compani govern law member state member state provid compani head offic commun particip format se provid compani form law member state regist offic member state real continu link member state economi articl purpos articl se regard public limit liabil compani govern law member state regist offic se set subsidiari form se provis law member state subsidiari se regist offic requir public limit liabil compani sharehold appli case subsidiari se provis nation law implement twelfth council compani law direct eec decemb singl member privat limit liabil compani appli se mutati mutandi articl capit se express euro subscrib capit eur law member state requir greater subscrib capit compani carri type activ appli se regist offic member state articl subject articl capit se mainten thereto share bond similar secur govern provis appli public limit liabil compani regist offic member state se regist articl purpos regul quot statut se quot instrument incorpor subject separ document statut se articl regist offic se locat commun member state head offic member state addit impos se regist territori oblig locat head offic regist offic place articl regist offic se transfer member state accord paragraph transfer result wind se creation legal person manag administr organ draw transfer propos publicis accord articl prejudic addit form public provid member state regist offic propos state current regist offic number se cover propos regist offic se propos statut se includ implic transfer employe involv propos transfer timet right provid protect sharehold creditor manag administr organ draw report explain justifi legal econom aspect transfer explain implic transfer sharehold creditor employe se sharehold creditor entitl month gener meet call decid transfer examin se regist offic transfer propos report drawn pursuant paragraph request obtain copi document free charg member state case se regist territori adopt provis design ensur protect minor sharehold oppos transfer decis transfer month public propos decis laid articl compet author issu certif mention paragraph se satisfi respect liabil aris prior public transfer propos interest creditor holder right respect se includ public bodi adequ protect accord requir laid member state se regist offic prior transfer member state extend applic subparagraph liabil aris aris prior transfer subparagraph prejudic applic se nation legisl member state satisfact secur payment public bodi member state se regist offic court notari compet author issu certif attest complet act formal accomplish transfer registr effect certif refer paragraph submit evid produc formal requir registr countri regist offic complet transfer se regist offic consequ amend statut effect date se regist accord articl regist regist offic se registr effect registri registr notifi registri registr delet registr effect receipt notif registr delet registr publicis member state concern accord articl public se registr regist offic reli parti long delet se registr regist previou regist offic publicis parti continu reli previou regist offic se prove parti awar regist offic law member state provid se regist member state transfer regist offic result chang law applic effect member state compet author oppos month period refer paragraph opposit base ground public interest se supervis nation financi supervisori author commun direct oppos chang regist offic appli author review judici author se transfer regist offic proceed wind liquid insolv suspens payment similar proceed brought se transfer regist offic member state consid respect action aris prior transfer determin paragraph regist offic member state se regist prior transfer se su transfer articl se govern regul expressli authoris regul provis statut case matter regul regul matter partli regul aspect cover provis law adopt member state implement commun measur relat specif se ii provis member state law appli public limit liabil compani form accord law member state se regist offic iii provis statut public limit liabil compani form accord law member state se regist offic provis law adopt member state specif se accord direct applic public limit liabil compani refer annex natur busi carri se regul specif provis nation law law appli full se articl subject regul se treat member state public limit liabil compani form accord law member state regist offic articl se preced abbrevi se se includ abbrevi se compani firm legal entiti regist member state date entri forc regul name abbrevi se appear requir alter name articl se regist member state regist offic regist design law member state accord articl council direct eec march coordin safeguard protect interest member requir member state compani mean paragraph articl treati view make safeguard equival commun se regist agreement arrang employe involv pursuant articl direct ec conclud decis pursuant articl direct period negoti pursuant articl direct expir agreement conclud order se regist member state made option refer articl direct ec agreement pursuant articl direct conclud arrang employe involv includ particip particip compani govern particip rule prior registr se statut se conflict time arrang employe involv determin arrang determin pursuant direct conflict exist statut statut extent amend case member state provid manag organ administr organ se entitl proce amend statut decis gener sharehold meet articl public document particular se publicis regul effect manner laid law member state se regist offic accord direct eec articl notic se registr delet registr publish inform purpos offici journal european commun public accord articl notic state number date place registr se date place public titl public regist offic se sector activ regist offic se transfer accord articl notic publish give inform provid paragraph relat registr particular refer paragraph forward offic offici public european commun month public refer articl titl ii format section gener articl subject regul format se govern law applic public limit liabil compani member state se establish regist offic registr se publicis accord articl articl se acquir legal person date regist regist refer articl act perform se registr accord articl se assum oblig aris act registr natur person compani firm legal entiti perform act jointli sever liabl therefor limit absenc agreement contrari section format merger articl se form mean merger accord articl merger carri accord procedur merger acquisit laid articl council direct eec octob base articl treati merger public limit liabil compani procedur merger format compani laid articl direct case merger acquisit acquir compani form se merger take place case merger format compani se newli form compani articl matter cover section matter partli cover aspect cover compani involv format se merger govern provis law member state subject appli merger public limit liabil compani accord direct eec articl law member state provid compani govern law member state part format se merger member state compet author oppos issu certif refer articl opposit base ground public interest review judici author articl manag administr organ merg compani draw draft term merger draft term merger includ particular regist offic merg compani propos se share exchang ratio amount compens term allot share se date hold share se entitl holder share profit special condit affect entitl date transact merg compani treat account purpos se right confer se holder share special right attach holder secur share measur propos special advantag grant expert examin draft term merger member administr manag supervisori control organ merg compani statut se inform procedur arrang employe involv determin pursuant direct ec merg compani includ item draft term merger articl merg compani subject addit requir impos member state compani concern subject particular publish nation gazett member state type regist offic merg compani regist document refer articl direct eec file respect merg compani number entri regist indic arrang made accord articl exercis right creditor compani question address complet inform arrang obtain free charg indic arrang made accord articl exercis right minor sharehold compani question address complet inform arrang obtain free charg regist offic propos se articl altern expert oper behalf merg compani independ expert defin articl direct eec appoint purpos joint request compani judici administr author member state merg compani propos se examin draft term merger draw singl report sharehold expert request merg compani inform enabl complet function articl gener meet merg compani approv draft term merger employe involv se decid pursuant direct ec gener meet merg compani reserv make registr se condit express ratif arrang decid articl law member state govern merg compani appli case merger public limit liabil compani take account cross border natur merger regard protect interest creditor merg compani holder bond merg compani holder secur share carri special right merg compani member state case merg compani govern law adopt provis design ensur protect minor sharehold oppos merger articl legal merger scrutinis part procedur merg compani accord law merger public limit liabil compani member state merg compani subject member state concern court notari compet author issu certif conclus attest complet pre merger act formal law member state merg compani subject procedur scrutinis amend share exchang ratio procedur compens minor sharehold prevent registr merger procedur appli merg compani situat member state provid procedur explicitli accept approv draft term merger accord articl possibl sharehold merg compani recours procedur case court notari compet author issu certif refer paragraph procedur commenc certif procedur pend decis procedur bind acquir compani sharehold articl legal merger scrutinis part procedur complet merger format se court notari author compet member state propos regist offic se scrutinis aspect legal merger public limit liabil compani end merg compani submit compet author certif refer articl month issu copi draft term merger approv compani author refer paragraph ensur merg compani approv draft term merger term arrang employe involv determin pursuant direct ec author satisfi se form accord requir law member state regist offic accord articl articl merger simultan format se effect date se regist accord articl se regist formal provid articl complet articl merg compani complet merger publicis laid law member state accord articl direct eec articl merger carri laid articl consequ ipso jure simultan asset liabil compani acquir transfer acquir compani sharehold compani acquir sharehold acquir compani compani acquir ceas exist acquir compani adopt form se merger carri laid articl consequ ipso jure simultan asset liabil merg compani transfer se sharehold merg compani sharehold se merg compani ceas exist case merger public limit liabil compani law member state requir complet special formal transfer asset right oblig merg compani effect parti formal appli carri merg compani se registr right oblig particip compani term condit employ aris nation law practic individu employ contract employ relationship exist date registr reason registr transfer se registr articl merger provid articl declar null void se regist absenc scrutini legal merger pursuant articl includ ground wind se articl merger mean articl carri compani hold share secur confer vote gener meet compani articl articl articl appli nation law govern merg compani merger public limit liabil compani accord articl direct eec appli merger acquisit carri compani hold share secur confer vote gener meet compani report manag administr bodi report independ expert expert document scrutini requir extent nation law govern acquir compani compani acquir requir member state provid paragraph appli compani hold share confer vote right section format hold se articl hold se form accord articl compani promot format hold se accord articl continu exist manag administr organ compani promot oper draw term draft term format hold se draft term includ report explain justifi legal econom aspect format indic implic sharehold employe adopt form hold se draft term set particular provid articl fix minimum proport share compani promot oper sharehold contribut format hold se proport share confer perman vote right compani promot oper draft term format hold se publicis manner laid member state nation law accord articl direct eec month date gener meet call decid thereon expert independ compani promot oper appoint approv judici administr author member state compani subject accord nation provis adopt implement direct eec examin draft term format drawn accord paragraph draw written report sharehold compani agreement compani promot oper singl written report drawn sharehold compani independ expert appoint approv judici administr author member state compani promot oper propos se subject accord nation provis adopt implement direct eec report difficulti valuat state propos share exchang ratio fair reason indic method arriv method adequ case question gener meet compani promot oper approv draft term format hold se employe involv hold se decid pursuant direct ec gener meet compani promot oper reserv make registr hold se condit express ratif arrang decid provis appli mutati mutandi privat limit liabil compani articl sharehold compani promot oper period month inform promot compani intend contribut share format hold se period begin date term format hold se final determin accord articl hold se form period refer paragraph sharehold compani promot oper assign minimum proport share compani accord draft term format condit fulfil condit format hold se fulfil accord paragraph fact respect promot compani publicis manner laid nation law govern compani adopt implement articl direct eec sharehold compani promot oper intend make share promot compani purpos form hold se period refer paragraph month sharehold contribut secur format se receiv share hold se hold se regist shown formal refer articl complet condit refer paragraph fulfil articl member state case compani promot oper adopt provis design ensur protect minor sharehold oppos oper creditor employe section format subsidiari se articl se form accord articl articl compani firm legal entiti particip oper subject provis govern particip format subsidiari form public limit liabil compani nation law section convers exist public limit liabil compani se articl se form accord articl prejudic articl convers public limit liabil compani se result wind compani creation legal person regist offic transfer member state pursuant articl time convers effect manag administr organ compani question draw draft term convers report explain justifi legal econom aspect convers indic implic sharehold employe adopt form se draft term convers publicis manner laid member state law accord articl direct eec month gener meet call decid thereon gener meet refer paragraph independ expert appoint approv accord nation provis adopt implement articl direct eec judici administr author member state compani convert se subject certifi complianc direct eec mutati mutandi compani net asset equival capit reserv distribut law statut gener meet compani question approv draft term convers statut se decis gener meet pass laid provis nation law adopt implement articl direct eec member state condit convers favour vote qualifi major unanim organ compani convert employe particip organis right oblig compani convert term condit employ aris nation law practic individu employ contract employ relationship exist date registr reason registr transfer se titl iii structur se articl condit laid regul se compris gener meet sharehold supervisori organ manag organ tier system administr organ tier system depend form adopt statut section tier system articl manag organ respons manag se member state provid manag director manag director respons current manag condit public limit liabil compani regist offic member state territori member member manag organ appoint remov supervisori organ member state requir permit statut provid member member manag organ appoint remov gener meet condit public limit liabil compani regist offic territori person time member manag organ supervisori organ se supervisori organ nomin member act member manag organ event vacanc period function person concern member supervisori organ suspend member state impos time limit period number member manag organ rule determin laid se statut member state fix minimum maximum number provis made tier system relat public limit liabil compani regist offic territori member state adopt measur relat se articl supervisori organ supervis work manag organ exercis power manag se member supervisori organ appoint gener meet member supervisori organ appoint statut appli prejudic articl employe particip arrang determin pursuant direct ec number member supervisori organ rule determin laid statut member state stipul number member supervisori organ se regist territori minimum maximum number articl manag organ report supervisori organ month progress forese develop se busi addit regular inform refer paragraph manag organ promptli pass supervisori organ inform event appreci effect se supervisori organ requir manag organ provid inform kind exercis supervis accord articl member state provid member supervisori organ entitl facil supervisori organ undertak arrang investig perform duti member supervisori organ entitl examin inform submit articl supervisori organ elect chairman member half member appoint employe member appoint gener meet sharehold elect chairman section tier system articl administr organ manag se member state provid manag director manag director respons dai dai manag condit public limit liabil compani regist offic member state territori number member administr organ rule determin laid se statut member state set minimum maximum number member administr organ consist member employe particip regul accord direct ec member member administr organ appoint gener meet member administr organ appoint statut appli prejudic articl employe particip arrang determin pursuant direct ec provis made tier system relat public limit liabil compani regist offic territori member state adopt measur relat se articl administr organ meet month interv laid statut discuss progress forese develop se busi member administr organ entitl examin inform submit articl administr organ elect chairman member half member appoint employe member appoint gener meet sharehold elect chairman section rule common tier tier system articl member compani organ appoint period laid statut exceed year subject restrict laid statut member reappoint period determin accord paragraph articl se statut permit compani legal entiti member organ provid law applic public limit liabil compani member state se regist offic situat provid compani legal entiti design natur person exercis function organ question person member se organ repres member mean paragraph disqualifi law member state se regist offic situat serv organ public limit liabil compani govern law member state disqualifi serv organ public limit liabil compani govern law member state ow judici administr decis deliv member state se statut accord law applic public limit liabil compani member state se regist offic situat lai special condit elig member repres sharehold regul affect nation law permit minor sharehold person author appoint member compani organ articl se statut list categori transact requir authoris manag organ supervisori organ tier system express decis administr organ tier system member state provid tier system supervisori organ make categori transact subject authoris member state determin categori transact statut se regist territori articl member se organ duti ceas hold offic divulg inform se disclosur prejudici compani interest disclosur requir permit nation law provis applic public limit liabil compani public interest articl provid regul statut intern rule relat quorum decis take se organ quorum half member present repres decis take major member present repres relev provis statut chairman organ cast vote event tie provis contrari statut half supervisori organ consist employe repres employe particip provid accord direct ec member state provid supervisori organ quorum decis make derog provis refer paragraph subject rule applic condit public limit liabil compani govern law member state concern articl member se manag supervisori administr organ liabl accord provis applic public limit liabil compani member state se regist offic situat loss damag sustain se breach part legal statutori oblig inher duti section gener meet articl gener meet decid matter sole respons regul legisl member state se regist offic situat adopt implement direct ec gener meet decid matter respons gener meet public limit liabil compani govern law member state se regist offic situat law member state se statut accord law articl prejudic rule laid section organis conduct gener meet vote procedur govern law applic public limit liabil compani member state se regist offic situat articl se hold gener meet calendar year month end financi year law member state se regist offic situat applic public limit liabil compani carri type activ se frequent meet member state provid gener meet held time month se incorpor gener meet conven time manag organ administr organ supervisori organ organ compet author accord nation law applic public limit liabil compani member state se regist offic situat articl sharehold hold se subscrib capit request se conven gener meet draw agenda therefor se statut nation legisl provid smaller proport condit applic public limit liabil compani request gener meet conven state item put agenda request made paragraph gener meet held due time event month compet judici administr author jurisdict se regist offic situat order gener meet conven period authoris sharehold request repres conven gener meet prejudic nation provis sharehold conven gener meet articl sharehold hold se subscrib capit request addit item put agenda gener meet procedur time limit applic request laid nation law member state se regist offic situat fail se statut proport reduc statut law member state se regist offic situat condit applic public limit liabil compani articl save regul fail law applic public limit liabil compani member state se regist offic situat requir larger major gener meet decis major vote validli cast articl vote cast includ vote attach share respect sharehold part vote abstain return blank spoilt ballot paper articl amend se statut requir decis gener meet major third vote cast law applic public limit liabil compani member state se regist offic situat requir permit larger major member state provid half se subscrib capit repres simpl major vote refer paragraph suffic amend se statut publicis accord articl articl se class share decis gener meet subject separ vote class sharehold class right affect decis gener meet requir major vote articl major requir separ vote class sharehold class right affect decis titl iv annual account consolid account articl subject articl se govern rule applic public limit liabil compani law member state regist offic situat prepar annual consolid account includ accompani annual report audit public account articl se credit financi institut govern rule laid nation law member state regist offic situat implement direct ec european parliament council march relat take pursuit busi credit institut prepar annual consolid account includ accompani annual report audit public account se insur undertak govern rule laid nation law member state regist offic situat implement council direct eec decemb annual account consolid account insur undertak prepar annual consolid account includ accompani annual report audit public account titl wind liquid insolv cessat payment articl wind liquid insolv cessat payment similar procedur se govern legal provis appli public limit liabil compani form accord law member state regist offic situat includ provis relat decis make gener meet articl se longer compli requir laid articl member state se regist offic situat measur oblig se regularis posit period establish head offic member state regist offic situat transfer regist offic mean procedur laid articl member state se regist offic situat put place measur ensur se fail regularis posit accord paragraph liquid member state se regist offic situat set judici remedi regard establish infring articl remedi suspensori effect procedur laid paragraph establish initi author interest parti se head offic territori member state breach articl author member state immedi inform member state se regist offic situat articl prejudic provis nation law requir addit public initi termin wind liquid insolv cessat payment procedur decis continu oper publicis accord articl articl se convert public limit liabil compani govern law member state regist offic situat decis convers year elaps registr set annual account approv convers se public limit liabil compani result wind compani creation legal person manag administr organ se draw draft term convers report explain justifi legal econom aspect convers indic implic adopt public limit liabil compani sharehold employe draft term convers publicis manner laid member state law accord articl direct eec month gener meet call decid thereon gener meet refer paragraph independ expert appoint approv accord nation provis adopt implement articl direct eec judici administr author member state se convert public limit liabil compani subject certifi compani asset equival capit gener meet se approv draft term convers statut public limit liabil compani decis gener meet pass laid provis nation law adopt implement articl direct eec titl vi addit transit provis articl long phase econom monetari union emu appli member state make se regist offic territori subject provis appli public limit liabil compani cover legisl express capit se case express capit euro event nation currenc euro convers rate dai month preced format se long phase emu appli member state se regist offic se prepar publish annual consolid account euro member state requir se annual consolid account prepar publish nation currenc condit laid public limit liabil compani govern law member state prejudg addit possibl se publish annual consolid account euro accord council direct eec novemb amend direct eec annual account direct eec consolid account concern exempt small medium size compani public account ecu titl vii final provis articl member state make provis ensur effect applic regul member state design compet author mean articl inform commiss member state articl year latest entri forc regul commiss forward council european parliament report applic regul propos amend report analys appropri allow locat se head offic regist offic member state broaden concept merger articl order admit type merger defin articl direct eec revis jurisdict claus articl light provis insert brussel convent text adopt member state council replac convent allow provis statut se adopt member state execut authoris member state regul law adopt ensur effect applic regul respect se deviat complementari law provis authoris statut public limit liabil compani regist offic member state articl regul enter forc octob regul bind entireti directli applic member state luxembourg octob council presid onkelinx oj oj opinion septemb publish offici journal oj offici journal oj direct amend act access oj direct amend act access oj direct amend act access council direct eec decemb coordin safeguard protect interest member requir member state compani mean paragraph articl treati respect format public limit liabil compani mainten alter capit view make safeguard equival oj direct amend act access oj oj oj annex public limit liabil compani refer articl belgium la société anonym de naamloz vennootschap denmark aktieselskab germani die aktiengesellschaft greec spain la sociedad anónima franc la société anonym ireland public compani limit share public compani limit guarante share capit itali società azioni luxembourg la société anonym netherland de naamloz vennootschap austria die aktiengesellschaft portug sociedad anónima de responsabilidad limitada finland julkinen osakeyhtiö publikt aktiebolag sweden publikt aktiebolag unit kingdom public compani limit share public compani limit guarante share capit annex ii public privat limit liabil compani refer articl belgium la société anonym de naamloz vennootschap la société privé responsabilité limité besloten vennootschap met beperkt aansprakelijkheid denmark aktieselskab anpartselskab germani die aktiengesellschaft die gesellschaft mit beschränkter haftung greec spain la sociedad anónima la sociedad de responsabilidad limitada franc la société anonym la société responsabilité limité ireland public compani limit share public compani limit guarante share capit privat compani limit share privat compani limit guarante share capit itali società azioni società responsabilità limitata luxembourg la société anonym la société responsabilité limité netherland de naamloz vennootschap de besloten vennootschap met beperkt aansprakelijkheid austria die aktiengesellschaft die gesellschaft mit beschränkter haftung portug sociedad anónima de responsabilidad limitada sociedad por quota de responsabilidad limitada finland osakeyhtiö aktiebolag sweden aktiebolag unit kingdom public compani limit share public compani limit guarante share capit privat compani limit share privat compani limit guarante share capit