Public company
- Public company
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Public limited company
PLC (ou Ple, plc), abréviation de Public limited company, placé à la fin du nom d'une entreprise irlandaise ou du Royaume-Uni, indique une entreprise dont les parts ont été vendues par un appel public à l’épargne.
Caractéristiques
Les caractéristiques de la PLC sont :
- au minimum 2 actionnaires
- un capital minimum de 50 000 livres (environ 72 886 euros, 30 000 euros en Irlande), entièrement souscrit avec obligation d’en libérer le quart
- fonctionnement équivalent à celui de la Private Limited Company, mais un conseil d’administration composé de 2 administrateurs minimum au sein du board, personne physique ou personne morale, actionnaire ou non
- des formalités administratives supplémentaires (trading certificate)
- la présence d’un commissaire aux comptes (auditor)
- la responsabilité des actionnaires limitée au montant des apports
- le régime social et fiscal des salariés pour l’administrateur exerçant en plus de son mandat une fonction technique précise (exemple : managing director)
Portail du droit
Portail de l’économie
Catégorie : Forme juridique des entreprises
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