Aksjeselskap


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 or ASA while companies without limited liability are called Ansvarlig selskap or ANS.

All AS companies must have a stock capital of at least NOK 100,000. In addition they must have a board of directors and an auditor. They may choose to have a Managing Director. If the company has assets exceeding NOK 3 million, the board must have at least three members and the Managing Director cannot be Chairman of the Board. 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.


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