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Società per azioni

Società per azioni (S.p.A. veya SpA), İtalyan hukuk sisteminde, hissedarların hisselerinin devredilebilir menkul kıymetler ve hisseler ile temsil edildiği, tüzel kişiliğe ve mükemmel mali özerkliğe sahip olan bir sermaye şirketidir. Diğer ülkelerdeki S.A. veya halka açık limited şirkete aşağı yukarı eşdeğerdir.

İtalya'daki diğer bir yaygın şirket biçimi de società a responsabilità limitata'dır.[1]

Kaynakça

[değiştir | kaynağı değiştir]
  1. ^ "A Review of Italian and UK Company Law" (PDF). ACCA. 15 Şubat 2017 tarihinde kaynağından (PDF) arşivlendi. Erişim tarihi: 14 Şubat 2017. 
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Società per azioni
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