"Ke ʻimi nei i nā ʻano ʻoihana like ʻole ma Kelemania - He ʻike waiwai a ʻano like ʻole! »

Introduction

He ʻāina waiwai ʻo Kelemania i ka ʻokoʻa a me ka mōʻaukala. Nui nā ʻano ʻoihana ma Kelemānia, ʻo kēlā me kēia me kona mau hiʻohiʻona ponoʻī a me nā pono ponoʻī. ʻO nā ʻano nui o nā ʻoihana ma Kelemania he mau ʻoihana liʻiliʻi liʻiliʻi (GmbH), nā hui lehulehu lehulehu (AG), nā hui liʻiliʻi (KG) a me nā ʻoihana kuleana palena ʻole (GmbH & Co. KG). Loaʻa i kēlā me kēia ʻano ʻoihana kona mau pono a me nā hemahema a hiki ke hoʻohana ʻia no nā ʻano papahana like ʻole. Ma kēiaʻatikala, e nānā mākou i nāʻano likeʻole o nā hui ma Germany a me ko lākou mau pono a me nā pōʻino.

ʻO nā ʻano ʻoihana like ʻole ma Kelemānia: He hoʻolauna i nā ʻano ʻoihana like ʻole ma Kelemania, me nā ʻoihana pili i kaupalena ʻia, nā hui i kaupalena ʻia e nā ʻāpana a me nā hui lehulehu.

Ma Kelemānia, nui nā ʻano ʻoihana i hiki ke hoʻohana ʻia e hoʻokō i nā pono ʻoihana. ʻO nā ʻano nui o nā ʻoihana ma Kelemānia he mau ʻoihana liʻiliʻi liʻiliʻi (GmbH), nā hui i kaupalena ʻia e nā ʻāpana (KGaA) a me nā hui lehulehu (AG). Loaʻa i kēlā me kēia ʻano ʻoihana kona mau hiʻohiʻona a me nā pono ponoʻī.

ʻO nā ʻoihana liʻiliʻi liʻiliʻi (GmbH) nā ʻoihana liʻiliʻi i hoʻohana mau ʻia e nā ʻoihana liʻiliʻi a me nā ʻoihana liʻiliʻi. ʻAʻole kuleana pilikino ka poʻe kuleana no nā aie o ka hui a ua kaupalena ʻia kā lākou kuleana i kā lākou hoʻokomo ʻana i ka hui. Hoʻohana pinepine ʻia nā GmbH e nā hui ʻaʻole i helu ʻia ma kahi kūʻai kumukūʻai a ʻaʻole koi i nā kālā nui.

ʻO nā hui i kaupalena ʻia e nā ʻāpana (KGaA) he mau ʻoihana liʻiliʻi i hoʻohana mau ʻia e nā hui i helu ʻia ma ke kumukūʻai. ʻO nā mea kuleana ke kuleana no nā aie o ka hui, akā ua kaupalena ʻia kā lākou kuleana i kā lākou hoʻokomo ʻana i ka ʻoihana. Hoʻohana pinepine ʻia nā KGaA e nā ʻoihana e pono ai ka nui o ke kapena a kūʻai nui ʻia.

ʻO nā hui liʻiliʻi o ka lehulehu (AG) he mau ʻoihana liʻiliʻi i hoʻohana mau ʻia e nā hui i helu ʻia ma ke kumukūʻai. He kuleana pilikino ka poʻe kuleana no nā aie o ka hui a ʻaʻole palena ʻole kā lākou kuleana. Hoʻohana pinepine ʻia ʻo AG e nā ʻoihana e pono ai ke kālā nui a kūʻai ʻia ma ka lehulehu.

I ka hopena, aia kekahi mau ʻano ʻoihana ma Kelemania e hiki ke hoʻohana ʻia e hoʻokō i nā pono ʻoihana. ʻO nā ʻano nui o nā ʻoihana ma Kelemānia he mau ʻoihana liʻiliʻi liʻiliʻi (GmbH), nā hui i kaupalena ʻia e nā ʻāpana (KGaA) a me nā hui lehulehu (AG). Loaʻa i kēlā me kēia ʻano ʻoihana kona mau hiʻohiʻona ponoʻī a hiki ke hoʻohana ʻia e hoʻokō i nā pono ʻoihana.

ʻO nā pōmaikaʻi a me nā pōʻino o nā ʻano ʻoihana like ʻole ma Kelemānia: ʻO kahi loiloi o nā pōmaikaʻi a me nā pōʻino o nā ʻano ʻoihana like ʻole ma Kelemania, me nā pono ʻauhau, nā kuleana kuleana a me nā kuleana kānāwai.

Hoʻonohonoho ʻia nā ʻoihana ma Kelemania i nā ʻano kānāwai, kēlā me kēia me ko lākou pono ponoʻī a me nā hemahema. ʻO nā ʻano nui o nā ʻoihana ma Kelemānia ʻo nā ʻoihana liʻiliʻi liʻiliʻi (GmbH), nā hui lehulehu ākea (AG), nā hui i kaupalena ʻia e nā ʻāpana (KGaA) a me nā hui ākea (GbR).

ʻO nā hui liʻiliʻi liʻiliʻi (GmbH) ka mea maʻamau ma Kelemānia. ʻO nā mea maikaʻi o kēia ʻano ʻoihana ʻo ia ka hāʻawi ʻana i nā kuleana palena ʻole i nā mea kuleana, ʻo ia hoʻi ʻaʻole pili kā lākou waiwai pilikino i ka wā o ka banekorupa. Eia kekahi, ʻaʻole kuleana nā mea kuleana no nā aie o ka hui. Hoʻokuʻu ʻia nā mea kuleana mai kekahi mau kuleana kānāwai, e like me ka hoʻolaha ʻana i nā moʻolelo makahiki. ʻO nā pōʻino o kēia ʻano ʻoihana ʻo ia ke kau ʻia i nā ʻauhau kiʻekiʻe ma mua o nā ʻano ʻoihana ʻē aʻe a pono ia i kahi kālā liʻiliʻi o € 25 e hana ʻia.

ʻO nā hui lehulehu (AG) kahi ʻano o ka ʻoihana e hāʻawi i nā kuleana palena ʻole i nā mea kuleana a me ka pale ʻoi aku o nā waiwai pilikino. ʻO nā mea maikaʻi o kēia ʻano ʻoihana ʻo ia ka hāʻawi ʻana i ka pale ʻoi aku o ka waiwai pilikino o nā mea kuleana a kau ʻia i nā ʻauhau haʻahaʻa ma mua o nā ʻano ʻoihana ʻē aʻe. ʻO nā hemahema, ʻo ia ke koi ʻana i kahi kapena liʻiliʻi o € 50 e hana ʻia a pili ia i nā kuleana kānāwai ʻoi aku ka paʻakikī, e like me ka hoʻolaha ʻana i nā moʻolelo makahiki.

ʻO nā hui i kaupalena ʻia e nā ʻāpana (KGaA) kahi ʻano o ka ʻoihana e hāʻawi i nā kuleana i kaupalena ʻia i nā mea kuleana a me ka pale nui o nā waiwai pilikino. ʻO nā mea maikaʻi o kēia ʻano ʻoihana ʻo ia ka hāʻawi ʻana i ka pale ʻoi aku o ka waiwai pilikino o nā mea kuleana a kau ʻia i nā ʻauhau haʻahaʻa ma mua o nā ʻano ʻoihana ʻē aʻe. ʻO nā hemahema ʻo ia ka mea e koi ai i kahi kapena liʻiliʻi o € 75 e hana ʻia a pili ia i nā kuleana pili kānāwai, e like me ka hoʻolaha ʻana i nā moʻolelo makahiki.

He ʻano hui ʻo General Partners (GbR) e hāʻawi i ke kuleana palena ʻole i nā mea kuleana a me ka pale nui aku o nā waiwai pilikino. ʻO nā mea maikaʻi o kēia ʻano ʻoihana ʻo ia ka hāʻawi ʻana i ka pale ʻoi aku o ka waiwai pilikino o nā mea kuleana a kau ʻia i nā ʻauhau haʻahaʻa ma mua o nā ʻano ʻoihana ʻē aʻe. ʻO nā hemahema, ʻo ia ke koi ʻana i kahi kapena liʻiliʻi o € 10 e hana ʻia a pili ia i nā kuleana kānāwai koʻikoʻi, e like me ka hoʻolaha ʻana i nā moʻolelo makahiki.

I ka hopena, ua loaʻa i kēlā me kēia ʻano ʻoihana i Kelemānia kona mau pono a me nā hemahema. Pono nā mea kuleana e noʻonoʻo i kā lākou kuleana a me nā kuleana, a me nā pono ʻauhau i hāʻawi ʻia e kēlā me kēia ʻano ʻoihana, ma mua o ke koho ʻana i ke ʻano o ka ʻoihana i kūpono iā lākou.

ʻO nā kuleana kānāwai o nā ʻano hui like ʻole ma Kelemania: He loiloi o nā kuleana kānāwai o nā ʻano ʻoihana like ʻole ma Kelemania, me nā kuleana hōʻike kālā a me nā ʻauhau.

Ma Kelemānia, hoʻomalu ʻia nā kuleana kānāwai o nā ʻano hui like ʻole e ke kānāwai hui Kelemania. ʻO nā kuleana kānāwai nui o nā hui Kelemania:

1. Ka mālama puke: Pono nā hui Kelemania e mālama i nā puke moʻokāki e like me nā loina moʻohelu kālā i ʻae ʻia (GAAP). Pono nā hui Kelemania e hoʻouna i nā ʻōlelo kālā makahiki i ka Federal Financial Markets Authority (BaFin).

2. Hōʻike ʻauhau: Pono nā hui Kelemania e waiho i nā hōʻike ʻauhau makahiki me nā luna ʻauhau Kelemania. Pono nā hui Kelemania e uku i ka ʻauhau ma kā lākou loaʻa kālā a me ka loaʻa kālā.

3. Nā kuleana kānāwai ʻē aʻe: Pono nā hui Kelemania e hoʻokō i nā kānāwai a me nā hoʻoponopono Kelemania, e pili ana i ka pale ʻikepili, ka mālama ʻana i ke kaiapuni a me ka pale o nā mea kūʻai aku. Pono nā hui Kelemania e hoʻokō i nā kānāwai a me nā lula o ʻEulopa, e pili ana i ka hoʻokūkū a me ka pale o nā mea kūʻai aku.

Eia kekahi, koi ʻia nā hui Kelemania e hoʻokō i nā kuleana pili kānāwai i kēlā me kēia ʻano ʻoihana. No ka laʻana, pono e waiho nā ʻoihana liʻiliʻi liʻiliʻi (GmbH) i nā hoʻolaha makahiki me nā luna ʻauhau Kelemania a waiho i nā ʻōlelo kālā makahiki i ka Federal Authority for the Financial Markets (BaFin). Pono nā hui hui hui (AG) e waiho i nā ʻōlelo hoʻolaha makahiki me nā luna ʻauhau Kelemania a waiho i nā ʻōlelo kālā makahiki i ka Federal Authority for the Financial Markets (BaFin). Pono nā hui i kaupalena ʻia e nā ʻāpana (KGaA) e waiho i nā ʻōlelo hoʻolaha makahiki me nā luna ʻauhau Kelemania a waiho i nā ʻōlelo kālā makahiki i ka Federal Financial Markets Authority (BaFin).

I ka hopena, koi ʻia nā hui Kelemania e hoʻokō i kekahi mau kuleana kānāwai, e pili ana i ka ʻōlelo a me ka hōʻike ʻauhau. Pono e mālama ʻia nā kuleana pili kānāwai i kēlā me kēia ʻano ʻoihana.

ʻO nā ʻano ʻoihana like ʻole ma Kelemania a me kā lākou hopena no nā mea hoʻopukapuka kālā ʻē aʻe: He loiloi i nā hopena o nā ʻano ʻoihana like ʻole ma Kelemania no nā mea hoʻopukapuka haole, me nā palena o ka hoʻopukapuka kālā a me nā kuleana ʻauhau.

Ma Kelemānia, nui nā ʻano ʻoihana i hiki ke hoʻohana ʻia e nā mea hoʻopukapuka kālā o nā ʻāina ʻē e hoʻokomo i ka ʻāina. Loaʻa i kēlā me kēia ʻano ʻoihana i kona mau manaʻo ponoʻī no nā mea hoʻopukapuka kālā o nā ʻāina ʻē, ʻoiai e pili ana i nā kaohi ʻana i nā hoʻopukapuka kālā a me nā ʻauhau ʻauhau.

ʻO ke ʻano mua o ka ʻoihana ma Kelemānia ʻo ia ka ʻoihana liʻiliʻi liʻiliʻi (GmbH). ʻO kahi GmbH kahi hui kuleana palena ʻia e mālama ʻia e hoʻokahi a ʻoi aku paha nā mana. Hiki i nā mea hoʻopukapuka haole ke hoʻokomo i kahi GmbH ma ke hāʻawi kālā a kūʻai ʻana paha i nā ʻāpana. Pono nā mea hoʻopukapuka haole e nānā i nā kapu i kau ʻia e ke kānāwai Kelemania i ka hoʻopukapuka kālā o nā ʻāina ʻē, e pili ana i ka nui o nā kālā i hiki iā lākou ke hoʻokomo a me ke ʻano o ka hana a ka GmbH e hana ai. Pono nō hoʻi nā mea hoʻopukapuka kālā o nā ʻāina ʻē e uku i ka ʻauhau ma luna o kā lākou loaʻa kālā a me nā māhele.

ʻO ke ʻano ʻelua o ka hui ma Kelemania ʻo ka lehulehu lehulehu (AG). ʻO kahi AG kahi hui kuleana palena ʻia e mālama ʻia e kahi papa alakaʻi. Hiki i nā mea hoʻopukapuka haole ke hoʻokomo i kahi AG ma ke kūʻai ʻana i nā ʻāpana. Pono nā mea hoʻopukapuka haole e hoʻokō i nā kapu i kau ʻia e ke kānāwai Kelemania i nā hoʻopukapuka kālā ʻē aʻe, e pili ana i ka nui o nā kālā hiki iā lākou ke hoʻopukapuka a me ke ʻano o ka hana a ka AG e hana ai. Pono nō hoʻi nā mea hoʻopukapuka kālā o nā ʻāina ʻē e uku i ka ʻauhau ma luna o kā lākou loaʻa kālā a me nā māhele.

ʻO ke kolu o ke ʻano o ka hui ma Kelemānia ʻo ka hui ʻana i kaupalena ʻia e nā ʻāpana (KGaA). ʻO KGaA kahi hui kuleana palena ʻia e mālama ʻia e hoʻokahi a ʻoi aku paha nā mana a me kahi papa alakaʻi. Hiki i nā mea hoʻopukapuka haole ke hoʻokomo i kahi KGaA ma ke kūʻai ʻana i nā ʻāpana. Pono nā mea hoʻopukapuka kālā o nā ʻāina ʻē e hoʻokō i nā kapu i kau ʻia e ke kānāwai hoʻopukapuka haole Kelemania, ʻoiai e pili ana i ka nui o nā kālā hiki iā lākou ke hoʻopukapuka a me ke ʻano o ka hana a ke KGaA e hana ai. Pono nō hoʻi nā mea hoʻopukapuka kālā o nā ʻāina ʻē e uku i ka ʻauhau ma luna o kā lākou loaʻa kālā a me nā māhele.

ʻO ka mea hope loa, ʻo ke ʻano ʻehā o ka ʻoihana ma Kelemānia ʻo ka hui hui nui (GbR). ʻO ka GbR kahi hui kuleana palena ʻia e mālama ʻia e hoʻokahi a ʻoi aku paha mau hoa. Hiki i nā mea hoʻopukapuka haole ke hoʻokomo i kahi GbR ma ke hāʻawi kālā a kūʻai ʻana paha i nā ʻāpana. Pono nā mea hoʻopukapuka haole e hoʻokō i nā kapu i kau ʻia e ke kānāwai Kelemania i nā hoʻopukapuka kālā ʻē aʻe, e pili ana i ka nui o nā kālā hiki iā lākou ke hoʻokomo a me ke ʻano o ka hana a ka GbR e hana ai. Pono nō hoʻi nā mea hoʻopukapuka kālā o nā ʻāina ʻē e uku i ka ʻauhau ma luna o kā lākou loaʻa kālā a me nā māhele.

I ka hopena, pono e ʻike nā mea hoʻopukapuka haole e makemake ana e hoʻopukapuka kālā ma Kelemania i nā hopena o nā ʻano ʻoihana like ʻole ma Kelemania, ʻoi aku hoʻi e pili ana i nā kapu o nā hoʻopukapuka kālā a me nā ʻauhau ʻauhau. Pono nā mea hoʻopukapuka haole e ʻike i nā kānāwai Kelemania a me nā lula e hoʻokele ana i ka hoʻopukapuka kālā a me nā ʻauhau ʻauhau.

ʻO nā ʻano ʻoihana like ʻole ma Kelemania a me kā lākou mau hopena no nā ʻoihana honua: He loiloi i nā hopena o nā ʻano ʻoihana like ʻole ma Kelemania no nā ʻoihana honua, me nā palena o ka hoʻopukapuka kālā a me nā kuleana ʻauhau.

I Kelemānia, aia kekahi mau ʻano ʻoihana i hiki ke hoʻohana ʻia e nā hui honua no kā lākou hana ʻoihana. Loaʻa i kēlā me kēia ʻano ʻoihana i kāna mau manaʻo ponoʻī no ka ʻoihana honua, ʻoi loa e pili ana i nā palena o ka hoʻopukapuka kālā a me nā ʻauhau ʻauhau.

ʻO ke ʻano mua o ka ʻoihana ma Kelemānia ʻo ia ka ʻoihana liʻiliʻi liʻiliʻi (GmbH). ʻO ka GmbH kahi hui kuleana palena ʻia e mālama ʻia e hoʻokahi a ʻoi aku paha mau hoa. ʻO nā hoa pili wale nō ke kuleana no kā lākou mau kālā ponoʻī a ʻaʻole kuleana no nā aie o ka hui. Hoʻopili ʻia nā hoʻopukapuka kālā ma kahi GmbH i ka nui paʻa a ʻaʻole hiki ke hoʻonui ʻia me ka ʻole o ka ʻae ʻana o nā hoa ʻē aʻe. ʻO nā hui honua e hoʻokomo i kahi GmbH pono e hoʻokō i nā kuleana ʻauhau e pili ana ma Kelemānia.

ʻO ke ʻano ʻelua o ka hui ma Kelemania ʻo ka lehulehu lehulehu (AG). ʻO ka AG kahi hui kuleana palena ʻia e mālama ʻia e kahi papa alakaʻi a ua helu ʻia kāna mau ʻāpana ma ke kumukūʻai. ʻAʻole palena ʻole ka hoʻopukapuka ʻana i kahi AG a hiki ke hoʻonui ʻia me ka ʻole o ka ʻae ʻana o nā mea kuleana ʻē aʻe. Pono nā hui o ka honua e hoʻokomo i kahi AG i nā ʻauhau ʻauhau e paʻa ana ma Kelemānia.

ʻO ke kolu o ke ʻano o ka hui ma Kelemānia ʻo ka hui ʻana i kaupalena ʻia e nā ʻāpana (KGaA). ʻO KGaA kahi hui kuleana palena ʻia e hoʻokele ʻia e hoʻokahi a ʻoi aku paha mau hoa pili a ua helu ʻia nā ʻāpana ma kahi kūʻai kūʻai. ʻAʻole hiki ke hoʻonui ʻia nā hoʻopukapuka kālā ma kahi KGaA me ka ʻole o ka ʻae ʻana o nā hoa pili ʻē aʻe. Pono nā hui o ka honua e hoʻokomo i kahi KGaA e hoʻokō i nā kuleana ʻauhau e paʻa ana ma Kelemānia.

ʻO ka mea hope loa, ʻo ke ʻano ʻehā o ka ʻoihana ma Kelemānia ʻo ka hui hui nui (GbR). ʻO ka GbR kahi hui kuleana palena ʻia e mālama ʻia e hoʻokahi a ʻoi aku paha mau hoa. ʻAʻole hiki ke hoʻonui ʻia nā hoʻopukapuka kālā ma kahi GbR me ka ʻole o ka ʻae ʻia e nā hoa ʻē aʻe. ʻO nā hui honua e hoʻokomo i kahi GbR pono e hoʻokō i nā kuleana ʻauhau e paʻa ana ma Kelemānia.

I ka hopena, pono e noʻonoʻo nā hui honua e makemake ana e hoʻopukapuka kālā i Kelemania i nā hopena o nā ʻano ʻoihana like ʻole. Hoʻopili ʻia nā ʻoihana kālā i kēlā me kēia ʻano ʻoihana a pono e hoʻokō nā ʻoihana i nā kuleana ʻauhau e paʻa ana ma Kelemania.

Panina

I ka hopena, ua maopopo ua hāʻawi ʻo Kelemania i nā ʻano ʻoihana like ʻole e hoʻokō i nā pono ʻoihana. Loaʻa i kēlā me kēia ʻano ʻoihana kona pono ponoʻī a me nā hemahema a he mea nui e hoʻomaopopo i nā ʻokoʻa ma waena o lākou ma mua o ke koho ʻana i ke ʻano ʻoihana kūpono loa no kāu ʻoihana. Hiki i nā hui Kelemania ke pōmaikaʻi mai ka palekana a me ke kūpaʻa i hāʻawi ʻia e nā ʻano ʻoihana like ʻole, a no laila hiki iā lākou ke noʻonoʻo i kā lākou ulu a me ka ulu ʻana.