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Appendix D Foreign Entity Appendix This table lists common abbreviations for entity designations used by various foreign countries to identify legal commercial entities. The appendix also includes a description of the foreign designation and, in some cases, the equivalent United States entity. See TMEP §803.03(i) for further information. Note re Canada: Canadian entities may be organized under either national or provincial laws. Therefore, if the applicant is organized under the laws of a Canadian province, entity designations such as "corporation of Ontario," “corporation of Quebec,” “company of British Columbia,” etc. are acceptable. Id. Description Country Abbr. Asociación en Participación. Joint venture. Mexico A. en P. Aktiebolag. Joint Stock Company, equivalent to a corporation. Sweden AB Asociación Civil. Civil Association of a non-commercial nature. Mexico A.C. Agrupamento Complementar de Empresas. Association of businesses. Portugal ACE Aktsionerno Druzhestvo. Limited Liability Company. Bulgaria AD Anonymos Etairia. Joint Stock Company, equivalent to a corporation. Greece AE Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. Austria AG Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. Germany AG Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. Switzerland AG Andelslag. Cooperative society. Norway AL Andelsselskab. Limited Liability Cooperative. Denmark AmbA Ansvarlig selskap. Trading partnership. Norway ANS Anstalt. Establishment having attributes of a trust and a corporation. Liechtenstein Anstalt Publikt Aktiebolag. Public Stock Corporation. Sweden Apb Anpartsselskab. Private Limited Company. Denmark ApS Similar to a general partnership, but the entity with unlimited liability is a company (ApS) instead of an individual. Denmark ApS & Co. K/S Aksjeselskap. Stock Company, equivalent to a corporation. Norway AS Aktieselskab. Public limited company. Denmark A/S 1
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Description Country Abbr. Akciova Spolecnost. Joint Stock Company, equivalent to a corporation. Czech Republic A.S. Aktsiaselts. Joint Stock Company, equivalent to a corporation. Estonia A.S. Akciova Spolecnost. Joint Stock Company, equivalent to a corporation. Slovakia A.S. Anonim Sirketi. Joint Stock Company, equivalent to a corporation. Turkey A.S. Allmennaksjeselskap. Public stock corporation. Norway ASA Association. Switzerland/France/Italy Association/ Associazione Aruba Vrijgestelde Vennootschap. Aruba Exempt Company. Aruba AVV Be'eravon Mugbal. Limited Company. Israel BM or B.M. Beslote Korporasie. Close Corporation. South Africa BK or CC Betiti társaság. Limited Liability Partnership. Hungary Bt Besloten Vennootschap. Limited Liability Company. Belgium B.V. Besloten Vennootschap. Limited Liability Company. Netherlands B.V. Besloten Vennootschap. Limited Liability Company. Netherlands Antilles B.V. Besloten Vennootschap met Beperkte Aansprakelijkheid. Flemish language equivalent Belgium BVBA of the SPRL -- means that the company is a private limited company. Compania Anonima. Public Limited Company. Ecuador CA Cwmni Cyfyngedig Cyhoeddus. Public Limited Company, Welsh language equivalent to PLC. Wales c.c.c. Company. Acceptable to identify entities that are equivalent or analogous to United States corporations or associations. Commonwealth countries Co. Commanditaire Vennootschap. Limited Partnership. Netherlands C.V. Commanditaire Vennootschap op Aandelen. Limited partnership, with shares. Flemish language equivalent to the French language SCA. Belgium CVA Commanditaire Vennootschap op Andelen. Limited Partnership, with shares. Netherlands CVoA Cyfyngedig. Private Limited Company, Welsh language equivalent to Ltd. Wales Cyf. Selskap med delt ansar. Limited Partnership. Norway DA Dionicko Drustvo. Joint stock company. Croatia d.d. Delniska Druzba. Stock company Slovenia d.d. 2 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Ditta individuale. Sole Proprietorship. Italy/Switzerland DI Druzba z neomejeno odgovornostjo. Partnership, all partners have unlimited liability. Slovenia d.n.o. Drustvo s Ogranicenom Odgovornoscu. Limited Liability Company. Croatia d.o.o. Druzba z Omejeno Odgovornostjo. Limited Liability Company. Slovenia d.o.o. Eterrorrythmos. Limited liability partnership. Greece EE Eingetragene Erwerbsgesellschaft. Professional Partnership. Austria EEG Empresa Individual de Responsabilidad Limitada. Personal business with limited liability. Peru EIRL Einfache Gesellschaft. Simple Partnership. Switzerland EG Exempted Limited Partnership. Has one or more limited partners, and one general partner, which Bahamas ELP must be a resident of the Bahamas or a company incorporated in the Bahamas. Ednolichno Druzhestvo s Ogranichena Otgovornost. Limited liability company. Bulgaria EOOD Etairia periorismenis efthinis. Limited liability company. Greece EPE Entreprise Unipersonnelle à Responsabilité Limitée. Incorporated sole proprietorship with limited liability. France EURL Eingetragener Verein. Non-profit society/association. Germany e.V. Einzelfirma. Sole Proprietorship. Germany/Switzerland Einzelfirma Foundation. Foundation having some attributes of a corporation. Switzerland/France/Italy Fondation/ Fondazione Gesellschaft burgerlichen Rechts. Partnership without a legal name. Germany GbR Gewone Commanditaire Vennootschap. Limited Partnership. Flemish language equivalent to the French language SCS. Belgium GCV Godo kaisha or Godokaisha. A variant of the American limited liability company. Japan G.K. Genossenschaft. Cooperative Society. Switzerland Gen Bürgerlich rechtliche Erwerbsgesellschaft. Joint venture. Austria GesBR Gesellschaft mit beschränkter Haftung. Limited Liability Company. This abbreviation is only used in Austria (not Germany or Switzerland). Austria GesmbH Groupement d'intéret économique. Economic Grouping of Interest. Two or more persons or France GIE 3 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. entities form an alliance with the goal of facilitating or developing economic activity of the members. Limited partnership in which, typically, the sole general partner is a limited liability company. Germany GmbH & Co. KG Gesellschaft mit beschränkter Haftung. Limited Liability Company. Austria GmbH Gesellschaft mit beschränkter Haftung. Limited Liability Company. Germany GmbH Gesellschaft mit beschränkter Haftung. Limited Liability Company. Switzerland GmbH Gomei Kaisha. Similar to an American general partnership. Japan GMK Goshi Kaisha or Goshikaisha. Similar to an American limited partnership. Japan GSK Handelsbolag. Trading Partnership. Sweden HB Hlutafelag. Limited liability company. Iceland hf Interessentskab. General partnership. Denmark I/S Joint stock company or company limited by shares. China (except Macau and Hong Kong) JSC Javno Trgovacko Drustvo. Unlimited liability company. Croatia j.t.d. Kommanditaktieselskab. Limited partnership with share capital. Denmark KA/S Kommanditbolag. Limited partnership. Sweden Kb Komanditno Drushestwo. Partnership. Bulgaria KD Komanditno Drustvo. Limited Partnership. Croatia k.d. Komanditna Druzba. Limited Partnership Slovenia k.d. Komanditno drushestwo s akzii. Partnership with shares. Bulgaria KDA Komanditna delniska druzba. Limited Partnership with shares. Slovenia k.d.d. Kommanditerwerbsgesellschaft. Limited Registered Partnership. Austria KEG Korlátolt Felel sség Társaság. Limited liability company. Hungary Kft Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. Austria KG Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. Germany KG Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. Switzerland KG 4 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Kommanditgesellschaft auf Aktien. Limited partnership with shares. Germany KGaA Kabushiki Kaisha. Joint Stock Company. Japan K.K. Közkereseti Társaság. General Partnership. Hungary Kkt Kollektivgesellschaft. General Partnership. Switzerland KolG Kollektiv Sirket. Unlimited liability partnership. Turkey Kol. SrK Komandit Sirket. Limited liability partnership. Turkey Kom. SrK Kommanditaktiengesellschaft.Partnership limited by shares. Switzerland KommAG Komanditni Spolecnost. Limited partnership. Czech Republic k.s. Kommanditselskab. Limited partnership. Denmark K/S Kommandittselskap. Limited partnership. Norway KS Közös vállalat. Joint Venture. Hungary Kv Kommandiittiyhtiö. Limited Partnership. Finland Ky Limited liability company by quotas. China (Macau) L.D.A. Limited liability company by quotas. Macau L.D.A. Sociedade por Quotas Limitada. Similar to an American Limited Liability Company. Portugal Lda Limited Duration Company. A company, but it has a life of 30 years or less. Bahamas LDC Limited Company or Limited Liability Company. A company in which the liability of the shareholders is limited. Commonwealth countries; China (sometimes appears as Ltd. Co., Ltd.); Republic of Korea (South Korea) Sociedade por Quotas de Responsabilidade Limitada. Similar to a limited liability company. Brazil Ltda Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. Netherlands NV Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. Belgium NV Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. Netherlands Antilles NV Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. Suriname NV Omorrythmos. Partnership. Greece OE Offene Erwerbsgesellschaft. Open Trading Partnership, General Registered Partnership or General Professional Partnership. Austria OEG Offene Handelsgesellschaft. Partnership. Austria OHG Offene Handelsgesellschaft. Partnership. Germany OHG Druzhestvo s Ogranichena Otgovornost. Limited Liability Company. Bulgaria OOD 5 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Otkrytoe Aktsionernoe Obshchestvo. Joint Stock Company. Russian Federation OAO Obschestvo s ogranichennoy otveststvennostyu. Limited Liability Company. Russian Federation OOO Osaühing. Private limited liability company. Estonia OÜ Osakeyhtiö. Private limited company. Finland Oy Julkinen osakeyhtiö. Public limited company. Finland Oyj Proprietary Limited Company. Australia P/L or Pty. Ltd. Public Company Limited by Shares. Australia PC Ltd Public Limited Company. UK & Ireland PLC Penanaman Modal Asing. Foreign joint venture company. Indonesia PMA Penanaman Modal Dalam Negeri. Domestic Capital investment company. Indonesia PMDN Private Company limited by shares. Ireland PrC Private company limited by shares. Botswana Prp. Ltd. Perseroan Terbuka. Limited company. Indonesia PT Perseroan Terbatas, Terbuka. Stock corporation. Indonesia PT Tbk Proprietary Company. Australia Pty. Raison individuelle. Sole Proprietorship. Switzerland RI Riiklik Aktsiaselts. State (owned) Joint Stock company. Estonia RAS Részvénytársaság. Stock Company. Hungary Rt Sociedad de Responsabilidad Limitada. Limited Liability Company. Mexico S. de R.L. Sociedad en Comandita. Limited Partnership. Colombia & Peru S. en C. Sociedad en Nombre Colectivo. General Partnership. Mexico S. en N.C. Sociedade Anônima. Joint stock company, equivalent to a corporation. Brazil S/A Sociedad Anonima. Joint stock company, equivalent to a corporation. Argentina SA Société Anonyme. Joint stock company, equivalent to a corporation. Belgium SA Limited liability company by shares. China (Macau) S.A. Société Anonyme. Joint stock company, equivalent to a corporation. France SA Société Anonyme. Joint stock company, equivalent to a corporation. Ivory Coast SA Société Anonyme. Joint stock company, equivalent to a corporation. Luxembourg SA Limited liability company by shares. Macau S.A. 6 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Sociedad Anónima. Joint stock company, equivalent to a corporation. Mexico SA Société Anonyme. Joint stock company, equivalent to a corporation. Morocco SA Spółka Akcyjna. Joint stock company, equivalent to a corporation. Poland SA Sociedad Anónima. Joint stock company, equivalent to a corporation. Portugal SA Societate pe actiuni. Joint stock company, equivalent to a corporation. Romania SA Sociedad Anonima. Joint stock company, equivalent to a corporation. Spain SA Société anonyme or Società anonima. Joint stock company, equivalent to a corporation. Switzerland SA Sociedade por Ações. Privately-held company. Brazil S.A. Sociedad Anonima. Joint stock company, with variable capital, equivalent to a corporation. Mexico SA de CV Sociedad Anonima Financiera de Inversion. Offshore company. Uruguay SAFI Società a garanzia limitata. Limited Liability Company. Switzerland Sagl Sociedad Anónima Inscrita de Capital Abierto. Open Capital Company . Venezuela S.A.I.C.A. Societa in Accomandita per Azioni. Partnership limited by shares. Italy/Switzerland SApA Société à responsabilité limitée. Limited Liability Company. France Sarl Société à Responsabilité Limitée. Limited Liability Company. Luxembourg Sarl Société à responsabilité limitée. Limited Liability Company. Switzerland Sàrl or SARL Société par Actions Simplifiée. Simplified Joint Stock Company, similar to a limited liability France SAS company. Note that " societe par actions" by itself is not an official French entity designation. Societá in Accomandita Semplice. Limited Partnership. Italy SAS Mixed liability company by shares. China (Macau) S.C. Société en commandite. Partnership with limited and general partners. France/Switzerland SC Société civile. Partnership with full liability. France SC Mixed liability company by shares. Macau S.C. Spólka prawa cywilnego. Partnership with all partners having unlimited liability. Poland SC 7 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Societa cooperativa. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability. Italy/Switzerland SC Sociedad en Commandita. General Partnership. Spain S.C. Société en commandite par actions. Partnership limited by shares. Switzerland SC par action Mixed liability company by shares. China (Macau) S.C.A. Société en commandite par actions. Limited partnership with share capital, occupies a position between a limited partnership and a corporation. France/Belgium/ Switzerland SCA Mixed liability company by shares. Macau S.C.A. Societate in còmandita pe actiuni. Limited liability partnership with shares. Romania SCA Société cooperative et participative. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability. France SCOP Société cooperative or Società cooperativa. Cooperative society. Switzerland Scoop Sociedade em Conta de Participacão. Partnership where there is one partner assumed responsible for running the business. Brazil SCP Société en Commandite Simple. A special partnership very similar to an American limited partnership Belgium & France SCS Sociedade em Comandita Simples. Limited Partnership. Brazil S.C.S. Sociedad en Comandita Simple. Limited Partnership. Mexico SCS Societate in comandita simpla. Limited liability partnership. Romania SCS Sendirian Berhad. Limited Liability Company. Malaysia Sdn Bhd Societas Europae. European Company. A Public Limited Company, equivalent to a corporation. European Union SE Société en Nom Collectif. General Partnership. Luxembourg SENC Sociedade gestora de participações socialis. Holding Enterprise. Portugal SGPS Spólka komandytowa. Limited liability partnership. Poland SK Sociedad de Responsabilidad Limitada. Limited liability company, may be identified as a joint stock company with limited liability. Spain SL Sociedad Limitada Nueva Empresa. Limited Liability New Business, a modified Limited Liability Company. Spain SLNE 8 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Sociedad Limitada Unipersonal. Limited liability company with one shareholder. Spain SLU Unlimited liability company with two or more owners. China (Macau) S.N.C. Société en nom collectif. General Partnership. France/Switzerland SNC Società in Nome Collettivo. General Partnership. Italy/Switzerland SNC Unlimited liability company with two or more owners. Macau S.N.C. Societate in Nume Colectiv. General Partnership. Romania SNC Sociedad en Nombre Colectivo. General Partnership. Spain SNC Société de Participation Financière. Holding company. Luxembourg SOPARFI Société en participation. Undisclosed partnership. France SP Società per Azioni. Limited share company, or joint-stock company, equivalent to a corporation. Italy SpA Spolecnost S Rucenim Omezenym. Limited Liability Company. Czech Republic spol s.r.o. Société Privée à Responsabilité Limitée. French language equivalent to a private limited liability company. Belgium SPRL Sociedad Regular Colectiva. A regular collective company, similar to a partnership. Spain SRC Spólka z ograniczona odpowiedzialnoscia. Limited liability company, privately-held. Poland Sp. z.o.o. Sociedad de responsabilidad limitada. Limited Liability company. Chile Srl Società a Responsabilità Limitata. Limited liability (joint stock) company. Italy Srl Societate cu Raspundere Limitata. Limited-liability company, privately-held. Romania Srl Società Semplice. Simple Partnership. Italy/Switzerland SS Société Simple. Simple Partnership Switzerland SS Stiftung. Foundation having some attributes of a corporation. Germany/Switzerland Stiftung Stiftung. Trust. Liechtenstein Stiftung Tiha druzba. Sole proprietorship. Slovenia td Türk Limited irketi. Private Limited Liability Company. Turkey TLS Unternehmergesellschaft (haftungsbeschränkt). Limited Liability Company. Germany UG (haftungsbeschränkt) Verein. Association. Switzerland Verein Vennootschap onder firma. General partnership. Netherlands VOF Verejna Obchodni Spolecnost. General partnership. Czech Rep v.o.s. 9 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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Description Country Abbr. Yugen Kaisha. Limited company, similar to an American closely held corporation. Abolished in 2006 and replaced with the Godo Kaisha. Japan YK Yuhan Hoesa. Equivalent to a limited liability company; may also be identified as a limited company or private limited company. Republic of Korea (South Korea) Yuhan Hoesa 10 TRADEMARK MANUAL OF EXAMINING PROCEDURE
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