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aksjeselskap

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Also known as AS, A/S, AL, LL

' is the Norwegian term for a stock-based company. 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 ' (ASA), while companies without limited liability are called (ANS).

Wikidata facts

Instance of
legal form
Subclass of
juridical person
Official name
Aksjeselskap
Show 2 more facts
applies to jurisdiction
Norway
short name
AL

via Wikidata · CC0

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Encyclopedic overview

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' is the Norwegian term for a stock-based company. 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 ' (ASA), while companies without limited liability are called (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. 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.

Excerpted from Wikipedia’s “aksjeselskap” article, available under the CC BY-SA 4.0 licence.

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