PLC and Ltd 4.2. Bookkeeping in Limited Companies Financial Accounting - Where's the Money?

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Presentation transcript:

PLC and Ltd 4.2. Bookkeeping in Limited Companies Financial Accounting - Where's the Money?

Public limited company (PLC) and limited company (Ltd)  A PLC is always an «AG».  A listed «AG» is always a PLC.  A «GmbH» is always a Ltd, but a Ltd is not always a «GmbH».  Is it a small Ltd, then it is a «GmbH», but if the Ltd is large, it is often an «AG». Financial Accounting - Where's the Money?

Which is which? German Gesellschaft mit beschränkter Haftung, GmbH Aktiengesellschaft, AG Kotierte AG (an der Börse im Handel) EnglishLimited Company, LtdPublic Limited Company, PLC Financial Accounting - Where's the Money?