The appointment of the directors in all types of companies must be registered before the Public Registry of Commerce informing their personal data, which means that the identity of the members of the board of directors is public for any 3rd party not related to the company.

Regarding the equity holders, their identity must only be registered before the Public Registry of Commerce in the Limited Liability Company (Sociedad de Responsabilidad Limitada or SRL), while in the other types of companies, the shares can be transferred without the need to register the equity holders before the Registry.

For all company types, directors are required to verify their identity with the ‘Australian Business Registry Services’ (ABRS) as part of the director identification number (director ID) requirement. A director ID is a 15-digit identifier and directors will have one director ID (even where they are directors for more than one company). Director IDs cannot be searched by the public, and ABRS may only disclose a director ID with consent, or to certain government bodies or courts and tribunals.

Foreign directors will need to provide notarized copies of the identification documents when applying for a director ID. Since April 5, 2022, newly appointed directors are required to obtain their director ID prior to their appointment as a director.

Branch

Details of the foreign company's director(s) and local agent(s) are publicly available on ASIC's database.

Proprietary company

Details of directors and shareholders are publicly available on ASIC's database.

Public company

Details of directors are publicly available on ASIC's database. Although public companies are not required to advise ASIC of changes relating to individual shareholders, the share register must still be updated for all shareholders' changes.

Stock corporation (AG)

Identity of members of the management board and the supervisory board is publicly disclosed; identity of shareholders of private, non-listed companies is not publicly disclosed (unless there is only 1 single shareholder; in that case, the identity of that single shareholder is to be disclosed in the companies registry).

Limited liability company (GmbH) and Flexible Company (FlexKapG)

Identity of managing directors (and the members of the supervisory board, if any) is publicly disclosed; identity of shareholders is also disclosed in the companies registry.

With Limited Liability (WLL) 

Details of directors and shareholders are publicly available on the MOIC database.

Closed Shareholding Company (BSC(c))

Details of directors and shareholders are publicly available on the MOIC database.

Foreign Branch (Branch)

Details of directors and parent company are publicly available on the MOIC database.

Public limited company (société anonyme/naamloze vennootschap)

The appointment and the resignation of the directors, managing directors or general managers must be published in the Annexes to the Belgian State Gazette.

In the framework of the ultimate beneficial ownership or UBO registration, the details of the ultimate beneficial owners of the public limited company and any registered intermediary entities will be registered in the UBO register. The information in the UBO register is only accessible for members of the general public that can demonstrate that they have a legitimate interest.

With regard to listed companies, each natural person or legal entity that, directly or indirectly, acquires securities with voting rights of an issuer should inform the issuer and the Financial Services and Markets Authority of the number and of the percentage of the existing voting rights that they own as a result of the acquisition when the voting rights they own reaches 5 percent or more of the total of the existing voting rights. This notification is also required in the event of a direct or indirect acquisition of securities with voting right that results in the number of voting rights reaching or exceeding 10 percent, 15 percent, 20 percent and each consecutive 5 percent tranche. Furthermore, notification is required in the event of a direct or indirect disposal of securities with voting rights that results in a decrease of the voting rights below one of the named thresholds. The articles of association of an issuer under Belgian law can also determine that the notification also applies to lower or intermediate thresholds, it being understood that only 1 percent, 2 percent, 3 percent, 4 percent and 7.5 percent can be used.

Limited company (société à responsabilité limitée/besloten vennootschap)

The appointment and the resignation of the directors, managing directors or general managers must be published in the Annexes to the Belgian State Gazette.

In the framework of the ultimate beneficial ownership or UBO registration, the details of the ultimate beneficial owners of the limited company and any registered intermediary entities will be registered in the UBO register. The information in the UBO register is only accessible for members of the general public that can demonstrate that they have a legitimate interest.

With regard to listed companies, each natural person or legal entity that, directly or indirectly, acquires securities with voting rights of an issuer should inform the issuer and the Financial Services and Markets Authority of the number and of the percentage of the existing voting rights that they own as a result of the acquisition when the voting rights they own reaches 5 percent or more of the total of the existing voting rights. This notification is also required in the event of a direct or indirect acquisition of securities with voting rights that results in the number of voting rights reaching or exceeding 10 percent, 15 percent, 20 percent and each consecutive 5 percent tranche. Furthermore, notification is required in the event of a direct or indirect disposal of securities with voting rights that results in a decrease of the voting rights below one of the named thresholds. The articles of association of an issuer under Belgian law can also determine that the notification also applies to lower or intermediate thresholds, it being understood that only 1 percent, 2 percent, 3 percent, 4 percent and 7.5 percent can be used.

Belgian branch office of a foreign company

The identity of the legal representative and the directors of the foreign company will be publicly disclosed. The identity of the shareholders of the foreign company will in principle not be publicly disclosed but may be public via the (consolidated) annual accounts depending on the information included therein.

Limited liability company (Sociedade Limitada)

Identity of quotaholders and managers is publicly disclosed.

Corporation (Sociedade Anônima)

Identity of directors and officers is publicly disclosed; identity of shareholders of private, non-listed companies is not publicly disclosed.

Corporate subsidiary (Corporation form rather than flow-through form) 

Identity of directors is publicly disclosed; certain jurisdictions require disclosure of officers; identity of shareholders of private, non-listed companies is not publicly disclosed in most jurisdictions. In Alberta, the voting shareholders must be disclosed to the Alberta corporate registrar and on the annual returns filed by the corporation each year. In Quebec, the 3 shareholders holding most voting shares must be disclosed to the Quebec corporate registrar and will be disclosed on the public corporate register. ‎ In addition, Quebec law requires that the home address and date of birth of all directors and certain ‎officers be filed with the Quebec corporate registrar, though their date of birth is not publicly available and ‎their home address is not publicly available if a business address is also filed. Finally, a valid ID must be filed ‎with the Quebec corporate registrar for each director of a company.‎

A private company incorporated under federal, Quebec, ‎British Columbia, Ontario, Manitoba, Saskatchewan, Nova Scotia,  Quebec, Prince Edward Island, New Brunswick and Newfoundland & Labrador ‎ corporate law must maintain a register of individuals with significant control over the company. The criteria for determining who is a significant individual vary by jurisdiction and are nuanced, but a common theme is evaluating ownership percentage (any number of shares that is equal to 25 percent or more of the company’s outstanding shares measured by fair market value, depending on jurisdiction) and voting rights (any number of shares that carry 25 percent or more of the voting rights attached to all of the company’s outstanding voting shares). Most jurisdictions do not yet require the transparency registers to be filed with the applicable government; they are simply maintained in the company’s record books and are accessible by certain designated individuals. In Quebec, all individuals with significant control over the company must be publicly disclosed in the Quebec ‎corporate registrar, along with their address and the date upon which they acquired said status. However, some jurisdictions, including Quebec and federal, now require a governmental filing, with certain ‎information being publicly accessible. It appears that other jurisdictions may soon follow suit, with British ‎Columbia already having passed legislation that will impose similar filing and accessibility requirements once ‎in force. ‎‎

Applicable within public corporations.

Names of shareholders as well as directors and supervisor(s) are generally available for public search through the National Enterprise Credit Information Publicity System. Name of a general manager may also be available for search if a company has registered such information with the AMR.

Such information is public since each entity is incorporated through public deed that must be registered with the Registry of Commerce.

Identity of the ultimate beneficial owner of a company (as defined in the Czech AML Act) shall be registered with the commercial register. The term “ultimate beneficial owner” refers to a natural person that is able to exercise, either directly or indirectly, a controlling influence in a company, meeting the qualification requirements under the Czech AML Act (eg, a person with more than 25 percent of the capital contribution or voting rights in a company). If the ultimate beneficial owner cannot be determined (typically in a case of publicly listed joint stock companies), there is a presumption that the ultimate beneficial owner is a member of a statutory body of a company. Details of the ultimate beneficial owner are not disclosed; however, they can be in certain cases ascertained from the commercial register due to the disclosure requirements referred to in the below paragraphs.

Limited liability company

Identity of managing directors (and members of supervisory board, if any) is publicly disclosed; identity of shareholders is also disclosed in the commercial register.

Joint stock company

Identity of members of management board and supervisory board is publicly disclosed; identity of shareholders is not publicly disclosed (unless there is only 1 shareholder; in that case, identity of that single shareholder is to be disclosed in the commercial register).

Limited liability company (Kapitalselskab)

The identity of registered executives and shareholders holding at least 5 percent of the share capital is publicly disclosed in the Public Register of Shareholders.

The company must also publicly disclose information on the beneficial ownership, if any. A beneficial owner is the physical person(s), who directly or indirectly, holds or controls more than 25 percent of the share capital or the votes, or who practices control by other means. The company is obliged to verify on an annual basis whether the information on beneficial owners is updated and correct. This could be handled at the annual general meeting.

JSC

Identities of the board members and officers of the company are disclosed in a company's commercial register. Where a company is a publicly listed company on the Egyptian Stock Exchange, identities of shareholders are publicly disclosed. Identities of shareholders of private, non-listed companies are not publicly disclosed.

LLC

Identities of quotaholders and manager(s) are disclosed in a company's commercial register.

OPC

Identities of a founder and a manager(s) are disclosed in a company's commercial register.

Branch

Identities of a foreign-based company and its manager(s) are disclosed in a company's commercial register.

RO

Identities of a parent company and its manager(s) are disclosed in a company's commercial register.

Osakeyhtiö (Oy)

Identity of directors and managing director is publicly disclosed; identity of shareholders of private, non-listed companies is not publicly registered. The Oy is, however, required to disclose the share ledger (which contains identity of shareholders) to anyone upon request.

Société par actions simplifiée (SAS)

Identity of the president is publicly disclosed. Identity of shareholders is not publicly disclosed.

Société à responsabilité limitée (SARL)

Identity of the managing director and of the shareholders is publicly disclosed.

Société anonyme (SA)

Identity of:

• Members of the board of directors and managing director or
• Members of the executive board and members of the supervisory board are disclosed

Identity of shareholders is not publicly disclosed.

GmbH – limited liability company

The commercial register contains a list of the shareholders.

The managing director is listed in the commercial register as well.

Disclosure of (ultimate) beneficial owner vis-à-vis to the transparency register necessary, if a natural person directly or indirectly (with a multi-level participation structure) holds more than 25 percent of the capital or voting shares or exercises control in a comparable manner. If no shareholder holds more than 25 percent of the capital or voting shares or exercises control in a comparable manner, the managing directors of the company need to be registered with the transparency register instead.

Identity of directors of all company types and identity of shareholders of L.L.C.s and PCs is registered in the General Commercial Registry.

The identity of shareholders/partners may be subject to registration with the national Ultimate Beneficial Owner Registry.

Limited private companies

Identity of directors and shareholders is publicly disclosed in filings with the Companies Registry. Particulars of directors are partially available in the public filings.

On October 24, 2022, the usual residential addresses and full identification numbers (collectively, Protected Information) of directors and company secretaries were replaced with correspondence addresses and partial identification numbers for public inspection. In addition, starting from December 27, 2023, incumbent or former directors may apply to the Companies Registry to have their Protected Information previously submitted replaced with correspondence addresses and partial identification numbers. Only “specified persons” are able to access the Protected Information upon application.

Starting from March 1, 2018, companies incorporated in Hong Kong (except for listed and exempted companies) are required to create and maintain a significant controllers register. The register will not be publicly available but should be open for inspection by law enforcement officers upon demand.

Private company limited by shares (Zrt.)

Identity of directors is publicly disclosed. The following personal data will appear in the companies’ register kept by the Court of Registration: name, mother's maiden name, address, date of birth and tax number. Regarding the tax number, for foreign individuals it is possible to apply for a Hungarian tax number, in this case the companies’ register includes only the Hungarian tax number.

Identity of shareholders is only disclosed publicly on the company registry extract if the shareholder has more than 50-percent ownership in a corporate entity (including if the company is a sole shareholder company). The following personal data will appear in the companies’ register kept by the Court of Registration: name, mother's maiden name, address, date of birth and tax number; or, for corporates: company name, registered seat, registration number and registering authority. Please note that the articles of association filed with the Court of Registration is also publicly available, and, if it contains the updated list of the shareholders, the shareholders may be identified from it.

Limited liability company (Kft.)

Identity of managing directors and quotaholders is publicly disclosed. The following personal data will appear in the companies’ register kept by the Court of Registration: name, mother's maiden name, address, date of birth and tax number; or, for corporates: company name, registered seat, registration number and registering authority.

The identity of the ultimate beneficial owner of a company (including both Kfts and Zrts) is also accessible to authorities, supervisory bodies, public prosecutors and certain service providers set out in the Hungarian AML Act from the ultimate beneficial owner register kept by the National Tax and Customs Authority, but only to comply with their respective KYC/data verification obligations under the applicable laws.

Private limited company

Identity of directors and officers is publicly disclosed; identity of shareholders of private, non-listed companies is not publicly disclosed. However, this may be obtained on payment of certain nominal fees on the online portal of the Ministry of Corporate Affairs.

Limited liability company

The identities of the shareholders and members of the board of directors and board of commissioners are publicly available in the relevant company register, accessible upon request in the MOLHR database by paying official administrative fees.

Private company limited by shares (LTD)

Identities of the following persons must be disclosed and are publicly available from filings made at the CRO:

• Directors
• Secretary
• Shareholders
• Any "beneficial owners," being any natural person who ultimately owns or controls, directly or indirectly, 25 percent or more of the company.

External company

Details of the branch's representatives (see "Local Legal or Admin Representative Requirement") are publicly disclosed at the CRO.

Company

Identity of directors and shareholders is publicly disclosed.

Branch / representative office

Identity of directors is publicly disclosed.

Società a responsabilità limitata (S.r.l.) and Società per azioni (S.p.A.)

Quota-holders, directors, members of auditing body (eg, members of the board of statutory auditors, if any in the case of S.r.l., mandatory for the S.p.A.), and proxy-holders (if any) are publicly identified, since they are registered with the Companies’ Register. Registration of the special proxy-holders is not mandatory (except in certain cases, where, for instance, the attorney is granted with banking powers and banks could require the registration of the attorney’s powers with the Companies’ Register).

Registered branch

Name of directors, name and residential address of representative in Japan are registered on a corporate registry which is publicly accessible.

Kabushiki-Kaisha (KK)

Name of directors, statutory auditors, accounting auditor and residential address of the representative director are registered on a corporate registry which is publicly accessible; however, shareholders are not disclosed.

Godo-Kaisha (GK)

Name and address of managing members and executive managers, if appointed, are disclosed in a corporate registry which is publicly accessible; however, name and address of non-managing members are not disclosed.

Private limited liability company (Société à responsabilité limitée or S.à r.l.)

The identity of managers and the shareholders may be found in the Luxembourg Register of Commerce and Companies records and are published with the Luxembourg electronic gazette (Recueil Electronique des Sociétés et Associations).

Public limited liability company (Société anonyme or S.A.)

The identity of directors may be found in the Luxembourg Register of Commerce and Companies records and are published with the Luxembourg electronic gazette (Recueil Electronique des Sociétés et Associations).

The identity of shareholders is not disclosed nor published with the Luxembourg Register of Commerce and Companies records and the Luxembourg electronic gazette (Recueil Electronique des Sociétés et Associations).

Special limited partnership (Société en commandite spéciale or SCSp)

The identity of managers, if any, and general partner(s) may be found in the Luxembourg Register of Commerce and Companies records and are published with the Luxembourg electronic gazette (Recueil Electronique des Sociétés et Associations).

The identity of limited partners is not disclosed nor published with the Luxembourg Register of Commerce and Companies records and the Luxembourg electronic gazette (Recueil Electronique des Sociétés et Associations).

Not applicable for this jurisdiction.

Details of directors and shareholders are publicly available on the Registrar of Companies’ website. For Global Business Corporations and Authorized Companies, only details of directors are available on the said website.

S.A. de C.V.

A summary of the organizational documents is public as the incorporation public deed shall be registered with the Public Registry of Commerce.

A shareholders’ registry must be kept and must contain: (i) each shareholder’s name, nationality and address, as well as an indication of their shares in number, series, class and any other particularity; (ii) the amount contributed to capital/invested by the shareholder in the company; and (iii) the transfer of any of the shares.

When the inscription of a shareholder in the shares’ registry book is registered, a notice must be posted in the electronic system of the Ministry of Economy (Secretaría de Economía) and will have legal effect the day after the notice is posted. The Ministry will make sure that the information regarding the shareholder´s name, nationality and address is kept confidential, with the exception of where being required by a competent authority.

S. de R.L. de C.V.

A summary of the organization documents is public as the formation public deed shall be registered with the Public Registry of Commerce.

A partners' registry book must be kept and contain (i) the partners’ name and address indicating; (ii) their contributions; and (iii) the transfer of social parts. When any of the above is registered, notice must be posted in the electronic system of the Ministry of Economy (Secretaría de Economía) and will have legal effects the day after the notice is posted. Any person that can prove legitimate interest, will be granted access to the partners registry book, which will be at the care of the administrators, and these will respond personally, and jointly and severally, of its existence and the accuracy of its content.

S.A.P.I. de C.V.

A summary of the organizational documents is public as the incorporation public deed shall be registered with the Public Registry of Commerce.

A shareholders’ registry must be kept and must contain (i) each shareholder’s name, nationality and address, as well as an indication of their shares in number, series, class and any other particularity; (ii) the amount contributed to capital/invested by the shareholder in the company; and (iii) the transfer of any of the shares.

When the inscription of a shareholder in the shares’ registry book is registered, a notice must be posted in the electronic system of the Ministry of Economy (Secretaría de Economía) and will have legal effect the day after the notice is posted. The Ministry will make sure that the information regarding the shareholder´s name, nationality and address is kept confidential, with the exception of where being required by a competent authority.

Branch office

Identity of directors of the head office and proxy holders (if appointed) of the branch office is publicly disclosed, by registration in the Dutch Trade Register.

B.V. (private company with limited liability)

Identity of directors and proxy holders (officers) is publicly disclosed by registration in the Dutch Trade Register, although it is also possible not to register, and therefore not to disclose the identity of, proxy holders (officers); identity of the shareholder is disclosed only if it holds 100 percent of the shares of the BV. The identities of ultimate beneficial owners (natural persons directly or indirectly holding more than 25 percent of the shares or the voting rights), although registered in the Dutch Trade Register, are not publicly disclosed. However, it is expected that such information will be publicly disclosed in the near future.

Co-operative U.A.

Identity of board members and proxy holders (officers) is publicly disclosed by registration with the Dutch Trade Register, although it is also possible not to register, and therefore not to disclose the identity of, proxy holders (officers); identities of the members are not disclosed. The identities of ultimate beneficial owners (natural persons directly or indirectly holding more than 25 percent of the shares or the voting rights), although registered in the Dutch Trade Register, are not publicly disclosed. However, it is expected that such information will be publicly disclosed in the near future.  

C.V. (a limited partnership)

Identity of the general partner(s) and the management committee members (proxy holders), if any, is publicly disclosed, although it is also possible not to register, and therefore not to disclose the identity of, proxy holders (officers); identity of the limited partner(s) is not disclosed. The identities of ultimate beneficial owners (natural persons directly or indirectly holding more than 25 percent of the shares or the voting rights), although registered in the Dutch Trade Register, are not publicly disclosed. However, it is expected that such information will be publicly disclosed in the near future.

Limited liability company

Director and shareholders' details are made publicly available by the Companies Office, including all directors' full names, residential addresses and date of appointment.

Branch

Details of the overseas company's directors and person authorized to accept service in New Zealand are publicly available at the Companies Office. Shareholder details are not publicly available.

In relation to companies listed on the NZX, the register of shareholders is also available to be searched.

There are no specific requirements for the public disclosure of the identity of the shareholder, directors or officers of a private company. However, every company is required to file with the local corporate registry, the particulars of the persons that are directors and shareholders of the company. The filing makes such information public records to which anyone may have access following an application. A public company is required to disclose to CAC in writing, of its substantial shareholder holding a beneficial interest amounting to 5 percent and above and a public company shall also keep a register of its substantial shareholders. Every company is required to keep a register of its directors indicating the number, description and amount of shares in the company which shall be open to inspection during business hours or such period prescribe by the Articles of Association of the Company. The Securities and Exchange Commission (SEC) and, where such entity is a listed entity, the Nigerian Stock Exchange are to be notified where applicable.

In addition, a company is restricted from disclosing protected information about any of its directors. Protected information under the law refers to information regarding a director’s residential address and confirmation that their address for service is their usual residential address. This provision also applies to directors that have ceased to hold office. The law, however, provides instances where exemptions may apply.

The name of the directors and general manager is public information register in the NRBE. Also, the partners in a partnership is public information which has to be registered in the NRBE.

All shareholders in private LLCs and public LLCs as of December 31 each year shall be registered with the Norwegian tax authorities. Based on this information, the shareholders of a Norwegian company become public information. However, this information is not updated throughout the year and can therefore not be relied upon as evidence of who is a shareholder in a company from time to time.

Private LLCs and public LLCs whose shares are not listed on a regulated marked are obligated to obtain information regarding the identity of its beneficial owner(s). A public register for beneficial owners is under development and, when operative, this information will be subject to registration. Public LLCs whose shares are listed on a regulated market shall register information about the relevant market where ownership information is available rather than information about the beneficial owners.

The identity of directors, CEOs and other legal representatives of a company are recorded in the Public Registry of Legal Entities of the company’s domicile. Additionally, the identity of the partners of a S.R.L. are also recorded in such public registry and the identity of the shareholders of an open corporation are registered in Public Registry of the Securities Market of the Superintendency of the Securities Market (Registro Público del Mercado de Valores de la Superintendencia del Mercado de Valores). 

Yes, because the names and nationalities of the directors, officers and top 20 stockholders must be indicated in the GIS, which is available to the public upon request. Further, pursuant to recent regulations by the SEC, the beneficial owners of the shares of a local corporation and beneficial owners of SEC registered foreign corporations are required to be disclosed in the GIS. The beneficial ownership page, however, is not accessible by the public. In relation to this, the SEC has also issued Guidelines in Preventing the Misuse of Corporation for Illicit Activities through Measures Designed to Promote Transparency of Beneficial Ownership (Guidelines). The Guidelines require incorporators/shareholders/directors or trustees to disclose their principals or persons on whose behalf the registration was applied for. The disclosure includes the full names, country of residence, nationality, tax identification numbers (TIN) or passport numbers of the nominators or principals. If the nominator or principal is a corporation, the disclosure must contain the registered name of the corporation, its country of registration, names of its incorporators and directors, its beneficial owners, and its TIN. This information is not accessible to the public.

Not applicable for partnerships.

The business register contains a list of shareholders that have more than 10 percent of share capital in a limited liability company and that have 100 percent of share capital in a joint-stock company, as well as a list of the company's management board members (including their residential addresses), a list of people representing a foreign company in its Polish branch and a list of partners in partnerships.

• Directors

All directors are registered with the Registrar of Companies and publicly disclosed in the relevant company’s commercial certificate.

• Shareholders

Shareholders are registered with the Registrar of Companies and publicly disclosed in the relevant company’s commercial certificate in case of LDA. and Sociedade Unipessoal companies.

In case of S.A. companies, these are not publicly disclosed and are registered in internal documentation only.

• Beneficial Owners

Beneficial Owners are registered with the Beneficial Owners Database (RCBE) and access to the database is public, although subject to a justification. Despite any registered person may access the information, all accesses are recorded. Information publicly available on the beneficial owner is limited to name and date of birth.

Corporations

Effective January 1, 2024, pursuant to the U.S. Corporate Transparency Act (CTA), all entities organized and/or authorized to conduct business in Puerto Rico (including Corporations, LLCs, and other forms of organized entities) are required to disclose certain beneficial ownership information related to their controlling stakeholders and Senior Officers through the Financial Crimes Enforcement Network (FinCEN), subject to certain exemptions.

Limited Liability Companies

See Corporations section above.

Joint stock company (JSC)

Identities of shareholders and directors are publicly disclosed at the Trade Registry. Since there is no obligation for documents regarding transfer of shares to be submitted with the Trade Registry, the information available at the Trade Registry may not be entirely accurate with regards to the company's shareholding structure.

Limited liability company (LLC)

Identities of shareholders and directors are publicly disclosed at the Trade Registry.

Joint-stock company (public and non-public)

The identity of the sole executive body (ie, managing director) is publicly disclosed; generally, the identity of shareholders is not publicly disclosed.

A public joint-stock company should disclose a list of its affiliated persons among other information which may contain information on the company's shareholders.

Limited liability company

The identity of the sole executive body (ie, managing director) and the identity of members are publicly disclosed.

Limited liability company

There is no requirement to publicly disclose the identity of directors and shareholders (although such information may be available through searches at MOC)

Limited liability company 

Identity of directors, shareholders and company secretary are publicly disclosed.

The identity of directors and officers of a public or private company are publicly available on the CIPC website provided that the company has updated CIPC with any changes.

Members of the public are entitled to inspect the securities registers (containing information about the shareholders of companies) as well as the directors' registers of all companies.

Proposed amendments to the Companies Act will oblige companies to make their annual financial statements (if they are required to be audited) and their registers of disclosures of beneficial interests in securities (in the case of public and certain private companies) available to the public as well.

Joint-stock company (Jusik Hoesa)

Identity of representative director (or executive officer), directors and statutory auditors is publicly disclosed; identity of shareholders of private, non-listed companies is not publicly disclosed to non-shareholders.

Limited company (Yuhan Hoesa)

Identity of representative director (if any), directors and statutory auditors (if any) is publicly disclosed; identity of members is not publicly disclosed to non-members. 

Branch (Sucursal)

A branch does not have directors or shareholders. However, its representative must be registered in the Commercial Registry.

Limited liability company (Sociedad Limitada)

Identity of directors and empowered attorneys with general powers is publicly disclosed.

Joint-stock company (Sociedad Anónima)

Identity of directors and empowered attorneys with general powers is publicly disclosed.

Limited company (aktiebolag, AB)

The identity of directors and managing director is publicly disclosed; the identity of shareholders of private, non-listed companies is not publicly registered. ABs that are not CSD-registered are, however, required to disclose the share ledger (which contains identity of shareholders) to anyone upon request. In addition, beneficial owner information must be registered with the SCRO and be disclosed in a public register. Beneficial owners are individuals who ultimately own or control a company. An individual can control a company in various ways, such as by holding more than 25 percent of the votes through shares in a company.

Trading partnership (handelsbolag, HB)

Identity of partners is publicly disclosed. In addition, all HBs must register information regarding the beneficial owner with the SCRO. Information about the beneficial owner is also publicly disclosed. Beneficial owners are individuals who ultimately own or control an entity. An individual can control an entity in various ways, such as holding more than 25 percent of votes through shares, voting rights or ownership interest.

Limited partnership (kommanditbolag, KB)

Identity of partners is publicly disclosed. In addition, all KBs must register information regarding beneficial owner with the SCRO. Information about beneficial owner is also publicly disclosed. Beneficial owners are individuals who ultimately own or control an entity. An individual can control an entity in various ways, such as holding more than 25 percent of votes through shares, voting rights or ownership interest.

Branch office (filial, Branch)

Identity of a managing director is publicly disclosed. Since a branch is not a legal entity it is not required to register beneficial ownership information with the SCRO. However, a foreign-based company which owns the branch may need to register beneficial ownership information if it can be classified as a foreign legal entity with activities in Sweden, but foreign-based companies domiciled within the EEA do not need to register such information under certain conditions.

Stock corporation

Identity of directors and officers is publicly disclosed; identity of shareholders is generally not publicly disclosed, except for the identity of the first subscribers of shares upon establishment of a stock corporation or in capital increases, and the disclosure obligations pursuant to the Financial Market Infrastructure Act (FMIA) with regard to shares listed on the stock exchange.

Company limited by shares

The identities of the directors and supervisor are publicly disclosed. The identities of the shareholders are not publicly disclosed, except that the public would know the identity of a shareholder who acts as a director or supervisor or of a corporate shareholder who appoints a director or supervisor.

Closely-held company limited by shares

The identities of the directors and supervisor of the CHC are publicly disclosed. The identities of the shareholders are not publicly disclosed, except that the public would know the identity of a shareholder who acts as a director or supervisor or of a corporate shareholder who appoints a director or supervisor.

Limited company

The identity(ies) of the director(s) is publicly disclosed. The identity(ies) of the member(s) is not publicly disclosed, except that the public would know the identity of a member who acts as the director or of a corporate member who appoints the director.

Branch office of a foreign company

The identity of the branch manager is publicly disclosed. The name of the foreign company is also publicly disclosed.

Not applicable for this jurisdiction.

The identity of directors, officers and shareholders are disclosed through registration with the Trade Registry and announcement at the Trade Registry Gazette.

Limited Liability Company

Identities of directors and participants, together with the details of their respective participation interest, are publicly available.

Public disclosure of identity of people with significant control

Every company is required to submit to the companies register information about ultimate beneficial owners of the company (ie, about natural persons directly/indirectly holding 25 or more percent in an LLC or otherwise controlling the LLC), particularly their (i) name, (ii) date of birth, (iii) nationality, (iv) residential address, (v) passport details, (vi) information about the company where the ultimate beneficial owner has direct shareholding and (vii) type and percentage of control over the LLC. The duly legalized UBO’s passport copy shall be also submitted. Passport details are not publicly available in the companies register.

If the company does not have ultimate beneficial owners, information about the reason of absence of ultimate beneficial owners shall be filed with the companies register.

Private Joint-Stock Company

Identities of directors are publicly available. Information about shareholders owning 5 percent of shares and more, together with details of their shareholding, is also publicly available. Information about other shareholders is available to the Securities Commission.

Public disclosure of identity of people with significant control

Every company is required to submit to the companies register information about ultimate beneficial owners of the company (ie, about natural persons directly/indirectly holding 25 or more percent in an JSC or otherwise controlling the JSC), particularly their (i) name, (ii) date of birth, (iii) nationality, (iv) residential address, (v) passport details, (vi) information about the company where the ultimate beneficial owner has direct shareholding and (vii) type and percentage of control over the JSC. The duly legalized UBO’s passport copy shall be also submitted. Passport details are not publicly available in the companies register.

If the company does not have ultimate beneficial owners, information about the reason of absence of ultimate beneficial owners shall be filed with the companies register.

LLC

No.

Branch

No.

FZ-LLC

With the exception of the Dubai International Financial Centre and Abu Dhabi Global Market free zones, there is no public disclosure of this nature.

FZ-Branch

With the exception of the Dubai International Financial Centre and Abu Dhabi Global Market free zones, there is no public disclosure of this nature. Same as FZ-LLC. 

Dual Licensee Branch

No. Same as FZ-LLC. 

Private limited company

Identities of directors, company secretary (if required) and shareholders (together with details of their respective shareholdings) are publicly available.

Public disclosure of identity of people with significant control

Every company is required to produce, keep and maintain a dedicated register of people with significant control over that company (a PSC register).

Limited liability partnership (LLP)

Produce, keep and maintain a dedicated register of people with significant control over that company (a PSC register).

Registered UK establishment

Identities of directors (and other authorized representatives) are publicly available.

For corporations and LLCs that are not publicly listed, identity of directors, officers and managers is not publicly disclosed in most jurisdictions but may be available through state filings where access can be obtained, such as annual reports required to be filed with the state. Publicly listed companies are required to disclose the identity of their directors and officers as well as any shareholders holding at least 5 percent of such company.

Generally, the identity of directors (ie, members of the BOM in the case of JSC), officers (ie, the general director or director under Vietnamese law) and non-founding shareholders are not required to be public (subject to the requirements for listed companies).

During the establishment of the entity and in regard to certain changes, the information of the members, founding shareholders, officers and legal representatives may be required to be public on the National Business Registration Portal.