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ACCA LW公司法：Types of companies

文章来源：ACCA官网

发布时间：2021-08-10 10:25

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Types of companies

Sections 3 to 6 of CA 2006 provide for the establishment of different types of companies.

Section 3:Limited and unlimited companies

This section restates Section 1(2)of the 1985 Act;as previously,a company may be limited by shares or by guarantee as follows:

If the liability of shareholders is limited to the amount,if any,unpaid on the shares held then it is a limited company.

If the liability is limited to the amount that the members undertake to contribute to the assets of the company in the event of its being wound up,the company is‘limited by guarantee’.Companies limited by guarantee are specifically prohibited from registering with share capital(s5).【点击免费下载>>>更多ACCA学习相关资料】

If there is no limit on the liability of its members,it is an unlimited company.

Section 4:Private and public companies

Section 4 merely restates the provisions of Section 1(3)of the 1985 Act.Thus a‘private company’is defined as any company that is not a public company,and one that may not offer shares to the public.A‘public company’,on the other hand,is a company whose certificate of incorporation states that it is a public company.Section 4 does refer to Part 20 of the Act,which sets out the key differences between public and private companies;for example,before it can begin to start its business activities,a public company must secure a trading certificate from the Companies Registry(s761).To obtain the necessary certificate,the public company must meet the minimum share capital requirement(the‘authorised minimum’),which is currently set at£50,000(as stated in s763)and which remains unchanged under CA 2006.The authorised minimum can be stated in sterling or the euro equivalent to the prescribed sterling amount.In addition,any shares issued must be paid-up to at least one quarter of their nominal value(s586).

Section 6:Community interest companies

Part 2 of the Companies(Audit,Investigations and Community Enterprise)Act 2004 established a new company form,the‘community interest company’or CIC.Such enterprises were designed for use by social enterprises,and although registered under the Companies Act,they have to complete certain additional formalities and are subject to certain additional elements of regulation.As they are not business forms as such,they will not be considered in any detail.

翻译参考

公司类型

CA 2006第3至6条规定了不同类型公司的设立。

第3节：有限和无限公司

本节重申1985年法案第1(2)节；与以前一样，公司可以按以下方式受股份或担保限制：

如果股东的责任仅限于所持股份的未付金额（如有），则为有限公司。

如果责任仅限于成员承诺在公司清盘时对公司资产作出贡献的金额，则公司是“有限担保”。担保有限公司特别禁止注册股本（s5）。

如果其成员的责任没有限制，则为无限公司。

第4部分：私营和上市公司

第4节仅重申1985年法案第1(3)节的规定。因此，“私人公司”被定义为任何非上市公司且不得向公众发行股票的公司。另一方面，“上市公司”是指公司注册证书表明它是一家上市公司的公司。第4节确实提到了该法案的第20部分，其中列出了公共公司和私营公司之间的主要区别；例如，上市公司在开始其业务活动之前，必须从公司注册处获得营业证书（s761）。要获得必要的证书，上市公司必须满足最低股本要求（“授权最低要求”），目前设定为50,000英镑（如s763所述）并且在CA 2006下保持不变。授权的最低金额可以英镑或与规定的英镑金额相等的欧元表示。此外，任何发行的股票必须至少缴足其面值的四分之一（s586）。

第6节：社区利益公司

2004年《公司（审计、调查和社区企业）法》的第2部分建立了一种新的公司形式，即“社区利益公司”或CIC。这些企业是为社会企业设计的，虽然根据《公司法》进行了注册，但它们必须完成某些额外的手续，并受某些额外的监管要素的约束。由于它们本身不是商业形式，因此不会详细考虑它们。

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