In legal parlance, the owners of a company are normally referred to as the "members". In a company limited or unlimited by shares (formed or incorporated with a share capital), this will be the shareholders. In a company limited by guarantee, this will be the guarantors. Some offshore jurisdictions have created special forms of offshore company in a bid to attract business for their jurisdictions. Examples include "segregated portfolio companies" and restricted purpose companies.
Companies are also sometimes distinguished for legal and regulatory purposes between public companies and private companies. Public companies are companies whose shares can be publicly traded, often (although not always) on a stock exchange which imposes listing requirements/Listing Rules as to the issued shares, the trading of shares and future issue of shares to help bolster the reputation of the exchange or particular market of an exchange. Private companies do not have publicly traded shares, and often contain restrictions on transfers of shares. In some jurisdictions, private companies have maximum numbers of shareholders.
A very detailed and well-established body of rules that evolved over a very long period of time applies to commercial transactions. The need to regulate trade and commerce and resolve business disputes helped shape the creation of law and courts. The Code of Hammurabi dates back to about 1772 BC for example, and contains provisions that relate, among other matters, to shipping costs and dealings between merchants and brokers.[27] The word "corporation" derives from the Latin corpus, meaning body, and the Maurya Empire in Iron-Age India accorded legal rights to business entities.[28]
A short note to express my thanks to you and your organisation upon the successful completion of the sale of my business. You may not have been aware of it but before you listed the business was listed with another broker who although introduced 3 prospective buyers was unable to close the sale. It therefore came as some surprise to me that you’re able to sell the business to the first prospective buyer whom you introduced. It was as though they had all but decided to buy my business before they had actually inspected it!.
Accounting is the measurement, processing and communication of financial information about economic entities[15][16] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[17] Accounting, which has been called the "language of business",[18] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[19] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Southern Gold has used 3D modelling of mapped and sampled quartz veining at its Kochang underground mine in South Korea, to generate an exploration target of between 500,000 and 700,000 tonnes with a grade range between 5 and 7g/t gold and 27 - 35g/t silver. The company’s JV partner, Bluebird Ventures, is finalising its feasibility report on the reopening of the historical mine.


In legal parlance, the owners of a company are normally referred to as the "members". In a company limited or unlimited by shares (formed or incorporated with a share capital), this will be the shareholders. In a company limited by guarantee, this will be the guarantors. Some offshore jurisdictions have created special forms of offshore company in a bid to attract business for their jurisdictions. Examples include "segregated portfolio companies" and restricted purpose companies.
The efficient and effective operation of a business, and study of this subject, is called management. The major branches of management are financial management, marketing management, human resource management, strategic management, production management, operations management, service management, and information technology management.[citation needed]
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