A – Z

Terms Starting With “A”

13 business formation terms starting with A — plain-language definitions for founders incorporating across jurisdictions.

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ADGM

ADGM

An Abu Dhabi international financial centre and free zone with its own English-common-law courts and regulator (FSRA), used for fund management, fintech, and holding structures.

Aktiengesellschaft

AG

The German public limited company by shares, used by listed corporations and large private groups that need freely transferable equity.

Aktsiaselts

AS

A joint stock company under the laws of countries including Estonia, Norway, Czechia, and Denmark, used for larger companies and listed entities.

Annual Accounts

The audited or unaudited financial statements that UK and many Commonwealth companies must prepare each year, file with Companies House, and (where required) send to shareholders and HMRC.

Annual Return

The yearly statutory filing in which a company confirms its registered information (officers, shareholders, address, share capital) to the company registry.

Anonim Sirketi

AS

The Turkish joint stock company, used for regulated sectors, capital markets activity, and groups planning to issue freely transferable shares.

Anti-Money Laundering

AML

The body of laws, regulations, and procedures designed to detect and prevent the conversion of illicit funds into ostensibly legitimate assets.

Apostille

A standardized international certification under the 1961 Hague Convention that authenticates a public document for use in another member country without further legalization.

Arm's Length Principle

ALP

The international standard requiring related-party transactions to be priced as if they occurred between independent, unrelated parties.

Articles of Association

AoA

The internal constitutional document of a UK or Commonwealth-style company, governing share rights, board powers, meetings, and decision-making.

Articles of Incorporation

The founding charter document filed with a US state to legally create a corporation, setting out its name, purpose, registered agent, and authorized share structure.

Articles of Organization

The state filing that creates a Limited Liability Company (LLC), naming the entity, its registered agent, and its members or managers.

Associate Company

A company in which an investor holds significant influence, typically through 20-50% of voting rights, without controlling it.