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S.A. (corporation)
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S.A. (corporation)
The abbreviation S.A. or SA designates a type of public limited company in certain countries, most of which have a Romance language as their official language and operate a derivative of the 1804, Napoleonic, civil law. Originally, shareholders could be anonymous and collect dividends by surrendering coupons attached to their share certificates. Dividends were paid to whomever held the certificate. Since share certificates could be transferred privately, corporate management would not necessarily know who owned its shares – nor did anyone but the holders.
As with 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 audit the practice. Nowadays, shareholders of S.A.s are not anonymous, though shares can still be held by a holding company to obscure the beneficiary.
S.A. can be an abbreviation of:
"SA" has been incorporated into the names of some companies derived from acronyms, such as Cepsa, originally Compañía Española de Petróleos, Sociedad Anónima, "Spanish petroleum company, S.A.", and Sabena, originally Societé anonyme belge d'Exploitation de la Navigation aérienne, "Belgian S.A. of exploitation of air navigation".
It is equivalent in literal meaning and function to:
It is equivalent in function to:
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S.A. (corporation)
The abbreviation S.A. or SA designates a type of public limited company in certain countries, most of which have a Romance language as their official language and operate a derivative of the 1804, Napoleonic, civil law. Originally, shareholders could be anonymous and collect dividends by surrendering coupons attached to their share certificates. Dividends were paid to whomever held the certificate. Since share certificates could be transferred privately, corporate management would not necessarily know who owned its shares – nor did anyone but the holders.
As with 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 audit the practice. Nowadays, shareholders of S.A.s are not anonymous, though shares can still be held by a holding company to obscure the beneficiary.
S.A. can be an abbreviation of:
"SA" has been incorporated into the names of some companies derived from acronyms, such as Cepsa, originally Compañía Española de Petróleos, Sociedad Anónima, "Spanish petroleum company, S.A.", and Sabena, originally Societé anonyme belge d'Exploitation de la Navigation aérienne, "Belgian S.A. of exploitation of air navigation".
It is equivalent in literal meaning and function to:
It is equivalent in function to:
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