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aksjeselskap
''Aksjeselskap'' is the Norwegian term for a stock-based company. It is usually abbreviated AS or A/S, especially when used in company names. 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 and – depending on the size of its 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. Though not required by law, practically all Norwegian companies have a fiscal year running from January to December, though some foreign subsidiaries may have a different fiscal year to match the corporation.
== References ==
no:Aksjeselskap
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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