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Aktiebolag (Swedish pronunciation: [ˈakːˈtsɪəbʊlɑːɡ], "stock company") is the Swedish term for "limited company" or "corporation". When used in company names, it is abbreviated AB (in Sweden), Ab (in Finland), or A/B (for some older companies), roughly equivalent to the abbreviations Ltd and PLC. The State authority responsible for registration of aktiebolag in Sweden is called the Swedish Companies Registration Office.
All aktiebolag are divided into two categories: private limited companies and public limited companies. The name of a private limited company may not contain the word publikt ("public") and the name of a public limited company may not contain the word privat or pvt ("private").
A public limited company (publikt aktiebolag) is legally denoted as "AB (publ)" in Sweden or "Abp" in Finland. A Swedish public limited company must have a minimum share capital of 500,000 Swedish kronor and its shares can be offered to the general public on the stock market. The suffix "(publ)" is sometimes omitted in texts of an informal nature, but according to the Swedish Companies Registration Office, "the name of a public limited company must be mentioned with the term (publ) after the business name in the articles of association and elsewhere", unless it is clearly understood from the company’s business name that the company is a public limited company.
For a private limited company in Sweden (privat aktiebolag), the minimum share capital is 50,000 Swedish kronor. The main Swedish statutes regulating limited companies are The Companies Act (Aktiebolagslagen (ABL) 2005:551) and The Limited Companies Ordinance (Aktiebolagsförordningen 2005:559). The law provisions in ABL stipulate that parent companies and subsidiaries are separate legal persons and legal entities.
- Limited Company. New company registration Archived 2009-12-29 at the Wayback Machine.. In Information about limited liability company Archived 2008-09-24 at the Wayback Machine., Bolagsverket (The Swedish Companies Registration Office). Retrieved 16 September 2008.
- Action brought on 25 June 2008 — Commission of the European Communities v Kingdom of Sweden (Case C-274/08)(2008/C 236/10). Official Journal of the European Union, 13 September 2008. Retrieved 16 September 2008.