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Limited (liability) company
13.07.2013 08:15

Limited (liability) company

1) Legal status for business, which has limited the liability of its members (ie shareholders). This means that in the event of collapse they are liable only to the extent of their shareholding (unless they have given personal guarantees for loans/ overdrafts, etc).

Must comprise of at least two shareholders, one director and company secretary (who can be shareholders), must have registered office and display Certificate of Incorporation. Annual accounts must be prepared by independent auditor (ie professional accountant) and copies together with annual return sent to Registrar of Companies where they will be available for public scrutiny.

 

Source: David Lowe. The Dictionary of Transport and Logistics. Kogan Page, 2002. – P.143-144 (288 p.)


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Обновлено 13.07.2013 08:16
 

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