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Aksjeselskap - Wikipedia, the free encyclopedia

Aksjeselskap

From Wikipedia, the free encyclopedia

Companies law
Company · Business
Sole proprietorship
Partnership
(General · Limited · LLP)
Corporation
Cooperative
United States:
S corporation · C corporation
LLC · LLLP · Series LLC
Delaware corporation
Nevada corporation
Business trust
UK/Ireland/Commonwealth:
Limited company
(By shares · By guarantee)
(Public · Proprietary)
Community interest company
European Union/EEA:
SE · SCE
Other countries:
AB · AG · ANS · A/S · AS · GmbH
K.K. · N.V. · OY · S.A. · Full list
Doctrines
Corporate governance
Limited liability · Ultra vires
Business judgment rule
Internal affairs doctrine
De facto corporation and
corporation by estoppel
Piercing the corporate veil
Rochdale Principles
Related areas of law
Contract · Civil procedure

Aksjeselskap is the Norwegian term for a stock-based company. It is usually abbreviated AS or A/S, especially when used in company names. An AS is always a limited company, i.e. the owners cannot be held liable for any debt beyond the stock capital. Public companies are called Allmennaksjeselskap or ASA while companies without limited liability are called Ansvarlig selskap or ANS.

All AS companies must have a stock capital of at least NOK 100,000. In addition they must have a board of directors and an auditor. They may choose to have a Managing Director. If the company has assets exceeding NOK 3 million, the board must have at least three members and the Managing Director cannot be Chairman of the Board. Though not required by law, practically all Norwegian companies have a fiscal year running from January to December, though some foreign subsidiaries may have a different fiscal year to match the corporation.



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