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Società per azioni (S.p.A. or spa) is a form of corporation in Italy, meaning 'company with shares' (although often translated as 'joint-stock company', which may or may not be a limited liability entity). It is more or less equivalent to S.A. or public limited company (PLC) in other countries.
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In Italy, two common forms of capital companies are the “S.p.A.” (Società per Azioni) and the “S.r.l.” (Società a Responsabilità Limitata). Here are the main characteristics and differences between them: Legal Structure – S.p.A. is a public limited company that can offer its shares to the public. It is subject to more stringent ...
- What It Is
- Characteristics
- Corporate Governance
- The Oversight Body
- The Shareholders' Meeting
- Winding Up
The joint-stock company (S.p.A. or Società per Azioni) is certainly the prototype of limited liability companies and is the main trading company model most suitable for large investments. The S.p.A. is set up by public deed before a notary, who records the deed and registers the company in the Companies Register for the area (the one in which the h...
The two key features are the limited liability of all shareholders and the division of the capital into shares. Thecompany, in fact, meets its expenses and debts only with its own assets, that is to say with its capital and in general with its own resources. Shareholders are not required to pay the debts with their own personal property and are not...
The administration of joint-stock companies may, with the rules in force since 2004, be organised according to three distinct models: the traditional one; the single-tier system (of Anglo-Saxon derivation) and the two-tier system (of German origin). 1. In thetraditionalmodel, the S.p.A. is governed by a number of people who make up the "Board of Di...
The Board of Auditors is the oversight body of corporations that adopt the traditional system: it has the task of controlling the management of the company and ensuring compliance with the law and the articles of association. The auditors' task concerns not only the review of purely formal data, but also the substance of the administration, without...
The Shareholders' Meeting, made up of the shareholders, does not have management duties, but must meet at least once a year to approve the accounts. The meeting is convened by the directors for making important decisions such as amendments to the articles of association or to increase the share capital and its decisions must be minuted by a notary ...
The company is wound up prematurely by resolution of a shareholders' meeting recorded by a notary or in the presence of one of the causes of winding up specified by the law, such as the expiry of its duration, achievement of the company's declared goal or the impossibility of attaining it, the impossibility of making the company work or the continu...
Società per azioni (S.p.A. or spa) is a form of corporation in Italy, meaning 'company with shares' (although often translated as ' joint-stock company ', which may or may not be a limited liability entity). It is more or less equivalent to S.A. or public limited company (PLC) in other countries.
Barilla is an Italian multinational food company founded in 1877. It is the world's largest pasta producer. [2] History. The company was founded in 1877 as a bakery shop in Parma, Italy, by Pietro Barilla Sr. The company expanded in 1908, and in 1910 Barilla inaugurated a new pasta factory equipped with a "continuous baking" oven. [3]
