Questo è riferito alla malesia, ma forse può esserti utile.

Limited Company


A limited company is incorporated and governed under the Companies Act, 1965. It can be categorised as follows:

. A company limited by shares;
. A company limited by guarantee;
. An unlimited company with or without a share capital


. Company Limited By Shares
The liability of a member's contribution to the company's assets is limited to the amount specified, unpaid on his shares, if any. Once the shares are fully paid up, there is, in general, no further liability, i.e. if the company becomes insolvent, or falls into liquidation, the members are not required to make any further contribution to discharge its debts. Thus, the total liability of a shareholder in a company limited by shares is his portion of the share capital.

In other words, the personal assets of a shareholder would not be available to the creditors of the company unless a personal guarantee had been given by the shareholder.

A company limited by shares can be:

. A private limited company (Sendirian Berhad)
. A public limited company (Berhad)


. A private limited company
A private limited company is one which by its articles-

. Restricts the right to transfer its shares (the transfer may be subject to the approval of the directors);

. Limits the number of its members to fifty (the minimum being two);

. Prohibits any invitation to the public to subscribe for any shares in or debentures of the company; and

. Prohibits any invitation to the public to deposit money with the company for fixed periods or payable at call.



. Public Limited Company
A public limited company is any company other than a private company whose shares may be offered to the public for subscription. Such shares are freely transferable. The company may apply to the Stock Exchange for permission for its shares to be listed, thus, providing an effective market for such shares.

. Advantages of a Limited Company
One of the major advantages of a limited company is that the shareholders are not liable for the company's debts beyond the amount of share capital they have subscribed, provided there has been no deceit, fraud or malpractice.

Another advantage of such a company is that it is easy to transfer the ownership, either wholly or partially, through the selling of all or part of its total shares, or through the issue of new shares to additional investors. There is no need to wind up the company in the event of deaths, or changes amongst the shareholders or directors.



. Regulatory requirements of a Limited Company
. The company has to comply with the requirements of the Companies Act, 1965.

. The company has to appoint an Auditor to verify and report the financial statements of the company on a yearly basis.

. Every limited company must appoint a Company Secretary to take charge of its statutory returns as well as board and shareholders' meetings.

. The company would be encouraged to appoint a Tax Agent to handle all taxation related affairs of the company.

. There are yearly fixed costs involved in maintaining a limited company. These include the cost of maintaining a Company Secretary, Tax Agent and Auditor.

. There are costs involved in forming a limited company. These include incorporation fees payable to the relevant regulatory bodies (based on authorised share capital), formation expenses, professional fees, filing fees, printing of memorandum and articles of association, share certificates and common seal.


. Exempt Private Company
An exempt private company is a private limited company, of which all shares are not held directly or indirectly by any corporation (i.e. another limited company), and which has not more than 20 members. An exempt private company need not file its annual accounts with the Companies Commission of Malaysia (CCM) for the information of the public as long as the company files a certificate, signed by a director of the company, the secretary and the auditor of the company, that the company is able to meet its liabilities as and when they fall due.
http://www.vlc.com.my/Business_Regulations.html#Limited Company

http://www.registercompany.com.my/index.php?mid=1310


E dai uno sguardo anche a questo:

Private Exempt Companies

****La private exempt company è una forma particolare di Limited.****

I soci devono essere esclusivamente persone fisiche e non possono essere più di 50, le società sono tassativamente escluse.

E’ ammessa la società ad unico socio (Single Member Company), ed in questo caso lo statuto deve ben precisare l’attività principale della società in quanto la società svolgerà unicamente l’attività principale prevista.

http://unikeyltd.com/site/?s=exempt

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Note added at 40 mins (2011-02-06 15:49:58 GMT)
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E anche questo, riferito a Malta

2. PRIVATE LIMITED COMPANIES (LTD)
Il nome di una limited liability company deve terminare con “limited” o l`abbreviazione “ltd” Il capitale sociale di una LTD deve essere almeno di 1.170 euro e deve essere sottoscritto da almeno due persone.

Gli azionisti, all`atto della registrazione, devono versare almeno il 20% del valore nominale della propria quota.

Quando il capitale sociale é uguale al minimo stabilito per legge esso , deve essere interamente sottoscritto nel memorandum. Se invece é maggiore, va sottoscritto almeno il minimo e puó essere formato anche da beni materiali, che possono essere soggetti a una valutazione economica.

La compagine sociale deve comprendere al massimo 50 membri (il minimo e’ di due) e le rispettive azioni od obbligazioni non possono essere oggetto di transazione o di offerta al pubblico, in quanto esistono dei limiti al loro trasferimento.

La legge non richiede che il segretario della società sia residente a Malta La legge richiede che alla gestione della società siano adibiti almeno un director ed un company secretary. Queste mansioni, come nelle PLC, non possono essere svolte dalla medesima persona e, come unico director, l`azienda non puó avere una persona giuridica il cui unico director sia il segretario dell’azienda stessa.


3. PRIVATE EXEMPT COMPANIES
La private exempt company é una forma particolare di LTD.

La compagine sociale deve essere composta unicamente da persone fisiche, non devono essere coinvolte altre società, e non puó comprendere piú di 50 membri. E`ammessa la presenza anche di un unico azionista (“Single Member Company”) nel caso in cui lo statuto riporta l`attività principale della società. In questo caso, la società svolgerà unicamente l’attività principale stabilita.

L`attvità principale svolta dalla società costituenda deve comunque essere indicata nello statuto. La persona con la carica di director puó svolgere anche l`incarico di company secretary.