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From Wikipedia, the free encyclopedia

Aksjeselskap is the Norwegian term for a stock-based company.[1] It is usually abbreviated AS (historically often written as A/S). 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 (ASA) while companies without limited liability are called Ansvarlig selskap (ANS).

All AS companies must have a stock capital of at least NOK 30,000. In addition, they must have a board of directors, depending on the size of turnover, balance sheet total or number of employees, an auditor. They may appoint a managing director (MD) or chief executive (CEO). If the company has assets exceeding NOK 3 million, the board must have at least three members and cannot be chaired by the MD/CEO.[2] Practically all Norwegian companies have a fiscal year from January to December, but some foreign subsidiaries may have a different fiscal year, as is allowed, to match the parent corporation.

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Transcription

References

  1. ^ Knudsen, Gudmund (4 March 2009). "Store Norske leksikon – aksjeselskap" (in Norwegian). Store Norske Leksikon. Retrieved 2009-08-06.
  2. ^ "Business with Limited Liability". Ministry of Trade and Industry. 27 October 2011. Retrieved 30 November 2011.
This page was last edited on 17 October 2018, at 17:26
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