| 词条 | Società a responsabilità limitata |
| 释义 |
Società a responsabilità limitata (S.r.l.) is a kind of legal corporate entity in Italy, which literally means (but is not entirely equal to) limited liability company. It has a similar form to società sportiva dilettantistica a responsabilità limitata (s.s.d. a r.l.) for amateur sports-related companies and their corresponding regulations: article 90 of the Italian Law №289 of 2002.[1] Differing from società per azioni, S.r.l. may not issue shares that have par value, but only the quota ({{lang-it|quote}}) or units of the share capital. Moreover, the articles of association of S.r.l. allowed different allocations of profits and assets, which was more comparable to a limited partnership.[2] A fourth form of corporate entity, "società cooperativa a responsabilità limitata" (S.c.r.l. or S.c. a r.l.), was seen in the cooperatives of Italy. References1. ^{{cite web|url=http://www.camera.it/parlam/leggi/02289l03.htm|title=Legge 27 dicembre 2002, n. 289: Artt. 54 - 95|access-date=14 August 2017|publisher=Chamber of Deputies (Italy)|language=Italian}} {{DEFAULTSORT:Societa a Responsabilità Limitata}}2. ^{{cite web|url=http://www.accaglobal.com/content/dam/acca/global/PDF-technical/business-law/tech-icl-003.pdf|title=A Review of Italian and UK Company Law|access-date=14 February 2017|publisher=ACCA}} 2 : Legal entities|Types of business entity |
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