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59-466: Flower Power Company type Private limited company Industry Agribusiness Headquarters Sydney , Australia Area served Australia Key people Mark Chester Products Fruit Vegetables Other food products Revenue AUD 1,328.7 million (FY2022) Parent Alceon Group Website www .flowerpower .com .au Flower Power

118-544: A Gesellschaft mit beschränkter Haftung (GmbH) takes the role of the fully liable partner. For the purpose of taxation, the Bundesfinanzministerium (German Federal Ministry of Finance) gives detailed guidelines of the circumstances under which an LLC is to be considered to be a "corporation" or as a "limited partnership". It is useful to note, however, that the original LLC statutes of Wyoming and other US states were more or less explicitly modeled after

177-431: A Sociedade Unipessoal Limitada the same rules apply as for other Sociedades Limitadas Bulgarian legislation corresponds LLCs (Ltd, GmbH, SARL, etc.) as "Дружество с ограничена отговорност" ( Druzhestvo s ogranichena otgovornost ; company with limited liability). Companies incorporated under this structure append the cyrillic abbreviation ООД (Latin script: OOD) to their name. In the case of an LLC incorporated with

236-465: A corporation ; on the other hand it could be considered to be a kind of Kommanditgesellschaft (KG), which is the German equivalent of a limited partnership . Based on the literal translation of the word "company", an LLC should be considered to be a kind of KG without any liable partner. The German equivalent that comes closest to LLC, is GmbH & Co KG , a nested Kommanditgesellschaft (KG) where

295-401: A (separate from its owners) legal personality, which gives it the ability to do certain actions under law, and it is considered a "corporation". The minimum start capital is 5,000 PLN (since 2009; until then, 50,000 PLN). In Portugal, LLCs are called " Sociedades por Quotas ", that is, "company by shares", usually abbreviated Lda. . They are tax subject, and company shares cannot be sold in

354-512: A Russian limited liability company shares the same name with an American LLC, it is different in many ways. Most importantly, a Russian LLC is not tax transparent: the company is taxed at the corporate level, and then, upon distribution of dividends, shareholders pay income tax (personal or corporate). A limited liability company is the most popular form of legal undertaking in Russia for simple shareholding structures. The minimum capital required

413-864: A branch to fund the nursery of the future" . 21 November 2019. External links [ edit ] Official website Retrieved from " https://en.wikipedia.org/w/index.php?title=Flower_Power_Garden_Centre&oldid=1236509780 " Categories : Australian companies established in 1979 Retail companies established in 1979 Companies based in Sydney Garden centres Gardening in Australia Horticultural companies of Australia Plant nurseries Hidden category: Official website not in Wikidata Private limited company (OPC) (SMC-Pvt.) Limited (may vary by state) In Albania,

472-624: A difference that a stockholder may to bear out own portion, as capital, from the Limited Liability Company, but a stockholder of Closed Joint-stock company may to bear out own portion only as money. The minimum capital required is 10,000 Russian rubles by Closed Joint-stock company. The minimum capital required is 100,000 Russian rubles by Open Joint-stock company. Albanian lek The lek ( Albanian : leku shqiptar ; indefinite singular lek , definite plural lekët , indefinite plural lekë ; sign : L ; code : ALL )

531-425: A limited liability company ( Albanian : Shoqëri me përgjegjësi të kufizuar Sh.p.k ) is a commercial company founded by persons of physical or judicial status, who are not liable for the company and personally bear losses only up to the outstanding contribution agreements. Partners' contributions constitute the registered capital of a limited liability company. Each partner has his quota in the company in proportion to

590-469: A minimum of ₹ 1 lakh (equivalent to ₹ 1.5 lakh or US$ 1,800 in 2023) as a subscription amount to incorporate a private limited company. A private limited company can have at most 200 members. A company with one member is referred to as a One Person Company. The Companies Act, 2013 is the regulating Act along with the Rules (Delegated Legislation), Notices, Circulars and Notifications issued by

649-1132: A new type of business organization, godo kaisha (J-LLC), a close variant of the American LLC. Japanese Tax authority does not consider J-LLC (Godo-Kaisha) a pass-through entity, but as a taxable entity. Limited liability company in Latvia is referred to as sabiedrība ar ierobežotu atbildību (SIA). SIA is taxed as a corporation. The minimum share capital required by law is €2,800. But it is allowed to set up SIA with share capital €1.00, but it must be increased to minimum share capital €2,800 by increasing share capital with money or by moving at least 25% from annual profit until capital will be €2,800. Mexican legislation contemplates LLCs as Sociedades de Responsabilidad Limitada (including Sociedades de Responsabilidad Limitada de Capital Variable ), also known for their abbreviation "S. de R.L." (or "S de R.L. de C.V.") ( limited liability company or limited liability company with/of variable capital ). S. de R.L.'s award limited liability to its members up to their contribution in

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708-448: A public market, since 2006 the transference of them is not required to be done in the presence of a civil law notary , except if the company owns buildings, in the same way other major properties have to be sold. Nonetheless, the responsibility of the partners is limited to the capital share they hold, and there is no minimum capital required by law for a Lda. in excess of the minimum value of €1 per share, and thus per partner. The capital

767-436: A sole-shareholder/member (sole-ownership), this is designated and known as "Еднолично дружество с ограничена отговорност" ( Ednolichno druzhestvo s ogranichena otgovornost ; sole-ownership company with limited liability) and abbreviated as ЕООД (EOOD). The EOOD specifically, is exempted from annual, general or extraordinary meetings for making decisions and may just issue written resolutions. Colombian legislation contemplates

826-618: A very similar structure as mentioned above in the Chilean case. The Ltda. abbreviation is also used in Colombia. In Croatia, a private limited liability company is termed društvo s ograničenom odgovornošću (literal: limited liability company), abbreviated d.o.o. . A public limited liability company is termed a dioničko društvo (literal: joint stock company) abbreviated d.d. . Czech legislation contemplates LLCs as společnost s ručením omezeným ( s.r.o. or spol. s r.o. ). An s.r.o.

885-412: Is 10,000 Russian rubles . Also, the Russia have Closed Action Company - "Закрытое Акционерное Общество" 26.12.1995 N 208 - The Law of Federation "(about) Action Company" or "Joint-stock company" or "The limited liability company have stock or share" 12.26.1995 N 208, as Closed Joint-stock company and Open Joint-stock company. A Closed Joint-stock company such as a Limited Liability Company. But they have

944-762: Is Australia's largest horticultural companies. See also [ edit ] [REDACTED] Agriculture portal [REDACTED] Australia portal [REDACTED] Gardening portal Gardening in Australia References [ edit ] ^ "Growing with the community: Flower Power's huge revamp • the Western Weekender" . 29 February 2024. ^ "Northern Beaches Nursery to Give Way to Townhouses" . 4 August 2023. ^ "Flower Power digs up $ 500m private equity buyout" . 13 January 2022. ^ "Why this 50-year-old family business pruned

1003-535: Is abbreviated "Hf." with minimum capital of 4,000,000 kr. Almost 93 percent of the companies incorporated in India are registered as Private Limited Companies. The Ministry of Corporate Affairs is the governing body which regulates all Private Limited Companies in India. The main law regulating Private Limited Companies is the Companies Act 2013 . Prior to 2015, the shareholders (known as members) had to pay

1062-406: Is no longer 200 RON, it was reduced to 1 RON which currently amounts to less than €0.2. In Russia and certain other former Soviet countries, an entity with a somewhat similar structure is known as Общество с ограниченной ответственностью (Obshchestvo s ogranichennoy otvetstvennost'yu) (lit., "company with limited liability"), usually abbreviated OOO, or in some CIS countries as OcOO. Although

1121-445: Is not required to be deposited at the time of the registration of the company, instead the share holders have until 31 December of the year the registry was made. Romania recognizes the limited liability company since 1990 under the name of societate cu răspundere limitată (S.R.L.), in which the owners are personally liable for the company obligations within the limit of their contribution to social capital. The minimum start capital

1180-561: Is not technically comparable to an LLC because the profits are still subject to double taxation. Czech law does not offer a possibility to start up a limited company without the possibility of avoiding double taxation. As of 2014 the liability is not limited in Czech, since managing director ( jednatel , mandatory board member in Czech LLCs) bears full liability that extends to all of his/her property, including private one. The Danish form of

1239-420: Is that all business income that is sourced outside of Hong Kong is tax exempt. Hungarian legislation contemplates LLCs as korlátolt felelősségű társaság . Companies working under this structure append the abbreviation Kft. to their name (spelled capitalized as part of the name). Hungarian LLCs are required to have a 3 million HUF (Hungarian forint; approx. US$ 10,000) starting capital. The time of formation by

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1298-607: Is the currency of Albania . Historically, it was subdivided into 100 qintars ( Albanian : qindarka ; singular qindarkë ). The lek was introduced as the first Albanian currency in February 1926. Before then, Albania was a country without a currency, adhering to a gold standard for the fixation of commercial values. Before the First World War, the Ottoman Turkish piastre was in full circulation. During

1357-688: The kommandittselskap (KS). In a K/S there are two types of participants, one komplementar which is fully liable, and one or more kommandittist , with limited liability. There are minimum capital requirements. The KS is a tax-transparent company, which means the income "passes through" the company directly to the shareholders. In Pakistan, LLCs are known as private companies that end (Local Liability Company) with Pvt. Ltd. They should have at least Rs. 100,000 as their minimum paid up capital. The Securities and Exchange Commission of Pakistan (SECP) has made it mandatory for all listed companies to file their documents, returns, accounts and applications through

1416-524: The Greek drachma at Korçë , the values of which varied according to locality and the prevailing rates of exchange as compared with gold. From 1926–1939, the Albanian leke adhered to the gold standard de jure with leke banknotes being convertible to gold. The leke's conversion to gold was guaranteed and the issue of gold francs was limited to three million units. Due to the gold standard, up until 1939,

1475-610: The Italian lira was established at 5:6.25 (1 Lek = Lit.1.25, or Fr.A.1 = Lit.6.25). These coins were issued until 1941 and bear the portrait of Italian King Victor Emmanuel III on the obverse and the Albanian eagle with fasces on the reverse. In 1947, shortly after the Communist Party took power, older coins were withdrawn from circulation and a new coinage was introduced, consisting of zinc 1 ⁄ 2  Lek, 1 Lek, 2 Lek and 5 Lek. These all depicted

1534-577: The Parliament of Albania in 1922. The word qindarkë comes from the Albanian qind , meaning one hundred, or from Arabic qintār ("hundredweight"). The word is thus comparable to centime , cent , Latin centenarius , etc. Between 1926 and 1939, the main unit of Albanian currency was the franga ari (English: gold franc ) (Fr.A.), worth 5 Lek and divided into 100 qindar ar ( gold cent ), used in international transactions. This unit

1593-601: The Trade Code (Decree Law N° 14379 of February 25, 1977), its modifications and other supplementary laws. The members participate in it through capital stakes, and their liability is limited to the value of their contributions. The number of members must be minimum 2 and maximum 25. Bosnian and Herzegovinian legislation, similarly to that in Serbia, Montenegro, North Macedonia contemplates LLCs as društvo s ograničenom odgovornošću (d.o.o.). Companies using this structure append

1652-701: The 5 and 10 qintars respectively. This coin series depicted distinct neoclassical motifs, said to have been influenced by the Italian king Victor Emmanuel III who was known to have been a coin collector. These coins depict the mint marks "R", "V" or "L", indicating Rome, Vienna or London. Under the direction of Benito Mussolini , Italy invaded and occupied Albania and issued a new series of coins in 1939 in denominations of Lek 0.20, Lek 0.50, 1 Lek and 2  Lek in stainless steel, and silver 5 Lek, and 10 Lek. Aluminium-bronze Lek 0.05 and Lek 0.10 were introduced in 1940. A fixed exchange with

1711-604: The 500th anniversary of the Statue of David . In 2002, 50 Lekë and 100 Le5k were issued for the 90th Anniversary of the Independence of Albania and 20 Lek under the Albanian Antiquity theme. In 2003, 50 lekë was issued in memory of the 100th anniversary of the death of Jeronim De Rada . In 2004, 50 Lekë was issued under the Albanian Antiquity theme depicting traditional costumes of Albania and

1770-506: The Banka e Shtetit Shqiptar in denominations of 1 Lek, 3 Lek, 5 Lek, 10 Lek, 25 Lek, 50 Lek and 100 Lek. A second series of notes was issued in 1976 when the country changed its name to the People's Socialist Republic. Due to the shortage of cash in circulation, in 1992, banknotes of 10 and 50 foreign currency leks ( Lek Valutë ) were issued, while their value

1829-464: The EU. The Hungarian EU-VAT reg. number starts with "HU". This way the existence of the subject company, VAT issues and the cross-check is available on the common EU website for companies. According to Icelandic legislation, there are two main types of LLC forms, private and public held limited liability forms. Private LLC is abbreviated "Ehf." The minimum capital of 500,000 Icelandic krónas (kr.). Public LLC

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1888-627: The Finnish version of the LLC is the Oy ( osakeyhtiö ) or in Swedish Ab (aktiebolag). An Oy is taxed as a corporation. Since 1 July 2019, there is no minimum capital required by law. Because of its hybrid characteristics it is very difficult to determine the German equivalent. On one hand it is possible to consider it as a kind of Gesellschaft mit beschränkter Haftung (GmbH) because it has aspects of

1947-573: The GmbH. A limited liability company (LLC) in Greece is synonymous to an EPE (ΕΠΕ - Εταιρεία Περιορισμένης Ευθύνης). In Hong Kong, the Limited Company is the most commonly incorporated type of company and bears the characteristics of a Limited Liability Company. The core characteristics of a Hong Kong Limited Company include: i) it requires a minimum of one shareholder and one director (can be

2006-557: The LLC is the kommanditselskab (K/S). There is no minimum capital requirements. In a K/S there are two types of shareholders, the komplementar which is fully liable, and the kommanditist which liability is limited. The K/S is a tax-transparent company, which means the income "passes through" the company directly to the shareholders. Dominican Republic legislation contemplates LLCs as Sociedad de Responsabilidad Limitada , also known by their abbreviation S.R.L.;; S.R.L.s award limited liability to their members up to their contribution in

2065-553: The Ministry of Corporate Affairs. As of 2015, there are seven types of companies which can be registered under Iran's company registration law. One of these seven types of companies and partnerships refers to LLPs. Like many other countries, two persons are required to form an LLP in Iran. Each person has his/her own shares and is responsible for business liability equivalent to his/her share percentage. LLPs in Iran are named according to

2124-510: The People's Bank of Albania ( Banka e Shtetit Shqiptar ) issued overprints on National Bank notes for 10 Lek, Fr.A. 20 and Fr.A. 100. Regular notes were also issued in 1945 in denominations of 1, Fr.A. 5, Fr.A. 20, Fr.A. 100 and Fr.A. 500. In 1947, the franga-ari was discontinued and the lek was adopted as the main currency unit, with notes issued for 10 Lek, 50 Lek, 100 Lek, 500 Lek and 1000 Lek. In 1965, notes (dated 1964) were introduced by

2183-540: The United Kingdom. The 2000 lek note was introduced in 2008. Since 2011 the 100 lek banknote has been removed out of circulation. In 2019, the Bank of Albania unveiled a new series of banknotes, featuring the same themes as seen on the 1997 series, but with improved security features and a change in material for the 200 Lek banknote; now being issued as a polymer banknote . This series has also introduced

2242-653: The abbreviation d.o.o. to their company name. A shareholder or member in a d.o.o. is only personally liable up to the value of the member's investment in the company. The corporate structure in Brazilian law most similar to the American LLC is the Sociedade Limitada ("Ltda."), under the new Brazilian Civil Code of 2002. The sociedade limitada is the new name of the sociedade por quotas de responsabilidade limitada , and it can be organized as empresária or simples , under this new code, roughly corresponding to

2301-591: The ancient Dea. In 2005, 50 Lekë were issued for the 85th anniversary of the proclamation of Tirana as capital and the theme of traditional costumes of Albania. In 1926, the National Bank of Albania ( Banka Kombëtare e Shqipnis ) introduced notes in denominations of Fr.A. 1, Fr.A. 5, Fr.A. 20 and Fr.A. 100. In 1939, notes were issued in denominations of Fr.A. 5 and Fr.A. 20. These were followed in 1944 with notes for 2 Lek, 5 Lek, 10 Lek, and Fr.A. 100. In 1945,

2360-507: The commission's eServices online filing facility, earlier, this requirement was only applicable to the companies, which had been incorporated through eServices online filing facility. There is no direct equivalent of an LLC in Peru, but some similar corporate forms include: The capital for any of the above entities is freely determined by its statutes. There is no minimum requirement except for entities with certain types of activities, mainly in

2419-733: The company (i.e., contribution of capital) and also act as pass-through or flow-through entities whereby profits are "passed-through" to its members, avoiding double taxation. This type of company is widely used by foreign investors in Mexico because of its "pass-through" modality and its "check the box" capability under the IRC (Internal Revenue Code of the U.S.). Moldovan legislation contemplates LLCs as Societate cu Răspundere Limitată , abbreviated "S.R.L.", and are regulated member(s)-founder(s), and other non-founder members, minimum one member-founder and maximum total of 50 members, at least one of them must be

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2478-403: The company (i.e., contribution of capital). This type of company began after the law number 479 of the year 2008. The Estonian version of private limited company (limited liability company) is called osaühing (OÜ). The type of entity is also required to be identified in the name. An OÜ is taxed as a corporation. The minimum capital required by law is €2,500. Although not an exact equivalent,

2537-436: The company. The equity is divided into equal stakes (can not be called "shares"), each one of which represents a percentage of the company and that can not be traded on the stock exchange. Their by-laws are regulated by law N° 19550 and the commercial partnership is limited to a maximum of 50 partners. In Bolivia, the LLC variant is called Sociedad de Responsabilidad Limitada (S.R.L.). These companies' legal framework consist in

2596-509: The contribution of the capital so the registered capital of the company is divided between the partners based on the proportional ratio of their contribution. In Albania a limited liability company may not have a capital of less than 100 lek . Although not an exact equivalent, the Argentine variant of the LLC is called Sociedad de Responsabilidad Limitada (S.R.L.) and it limits the liability of its members up to their capital contribution in

2655-494: The financial markets, and then irrespective of their type. In Poland, a limited liability company is referred to literally as "company with limited liability" ( spółka z ograniczoną odpowiedzialnością ), legally abbreviated as sp. z o.o. (or sometimes Sp. z o.o. in particular names). Informally, in the Polish speaking slang, it is abbreviated as spółka zoo (pronounced with a long "o", as in "tow."). However, sp. z o.o. has

2714-570: The form types of comercial ("commercial") and civil ("non commercial") of the Commercial Code. A new law in Brazil has made it legal to obtain an LLC by a sole-proprietor in two forms: Empresa Individual de Responsabilidade Limitada ( Eireli for short), or Sociedade Unipessoal Limitada ("Ltda."). The main requirement for an Eireli is a capital of 100 times the current minimum wage , R$ 78.800,00 (US$ 26.267.00) as of 2015; whereas for

2773-541: The format illustrated by the following example: "Sherkat Ba Masooliyate Mahdood" translates as "Sherkat شرکت Company" + "Mahdood محدود Limited" + "Masooliyat مسئولیت Liability". The Italian Civil Code , approved in 1942 and as amended by the Government Act 6/2003 and furthers modifications, mainly provides three forms of limited liability company: Companies append the corresponding abbreviation to their company names. Japan passed legislation in 1996 creating

2832-400: The founder of the company, but all of the 50 could be also founders. Macedonian legislation contemplates LLCs as Друштво со ограничена одговорност ( Drushtvo so ogranichena odgovornost ). Companies working under this structure append the abbreviation д.о.о. ( d.o.o. ) to their name. The minimum required starting capital for a d.o.o. is €5,000. In Norway, the closest to an LLC is probably

2891-573: The inscription " Republika Popullore Socialiste e Shqipërisë " were released later that year for better identification. In 1989, a cupro-nickel 2 Lek coin was introduced. All three of these coin series remained in circulation during and shortly after the 1991 revolution. On 1 January 1992, those coins lost their legal tender status, effectively making qintars obsolete. Similar to many other socialist countries, Albania issued foreign exchange certificates , which only circulated in specially designated shops, and their exchange into regular lek banknotes

2950-574: The leke did not experience significant inflation and the currency in circulation remained relatively constant. Following the Italian invasion of Albania , the entire gold reserves of Albania, totaling 300,000 gold francs, were confiscated and sent to the Reichsbank in Berlin. This action, coupled with the introduction of the Italian lira in Albania, led to significant inflation and the devaluation of

3009-497: The leke. The naming of this currency as "Lek" has two stories, one is that it is named after Alexander the Great , whose name is often shortened to Leka in Albanian. where Alexander's portrait appeared on the obverse of the 1 lek coin, while the reverse showed him on his horse. Meanwhile, the other is that this currency was named after Lekë Dukagjini , which is considered the official reason based on parliamentary discussions in

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3068-520: The new electronic formation option has been reduced from 2 weeks to 2 hours, additional cost of formation is around 100,000 HUF (approx. US$ 340). Kft.s can be formed by the cooperation of lawyers. The Hungarian kft. is the most common form of doing business in Hungary. As being part of the European Union (EU), Hungarian kft.s can now obtain an EU VAT registration number for doing business across

3127-498: The occupation of Albania by Austria-Hungary , paper notes of the Austro-Hungarian krone were imposed on the population. Although transactions using krone notes were limited to exchanges between Albanians and the occupiers, the majority of the population used gold and silver piastre or, gave up on money altogether and bartered instead. In 1923 Italian paper circulated at Shkodër , Durrës , Vlorë , and Gjirokastër , and

3186-562: The same person), ii) a Hong Kong company requires a company secretary resident in HK, iii) foreign ownership is allowed, iv) company shareholders have limited liability and v) the company must have registered HK address. Entrepreneurs who register a company in Hong Kong can choose a Hong Kong offshore company . This company structure is basically a HK Limited Company but all business is conducted outside of Hong Kong. The advantage of this structure

3245-420: The socialist national crest. This coinage was again minted in 1957 and used until the currency reform of 1965. In 1965, a confiscatory monetary form was carried out at a rate of 10:1. Aluminium coins (dated 1964) were introduced in denominations of 5, 10, 20 and 50 qintars and 1 Lek. All coins show the socialist state emblem. In 1969, a second series of aluminium 5, 10, 20, 50 qintars and 1 Lek coins

3304-405: Was increased 50 times: 10 foreign currency leks = 500 leks, 50 foreign currency leks = 2500 leks . The banknotes were in circulation for only one year and were soon replaced by banknotes of the 1992 model. A banknote of 1 currency lek was printed, but not put into circulation. On 11 July 1997, a new series of banknotes dated 1996-97 was introduced. Notes dated 1996 were printed by De La Rue in

3363-433: Was prohibited. In 1995 and 1996, new coins were introduced in denominations of 1 Lek, 5 Lekë, 10 Lekë, 20 Lekë and 50 Lekë, with a bimetallic 100 Lekë added in 2000.These coins use the letter e instead of the correct ë , but banknotes are spelt correctly. In 2001, 100 Lekë and 200 Lekë were issued under the theme of Albania's integration into the EU and 50, 100, and 200 lekë under

3422-487: Was released commemorating the 1944 liberation from fascism. The three smallest denominations remained similar in design to the 1964 series but depicted "1944-1969" on the obverse. The 50 qintar and lek coins showed patriotic and military images. In 1988, a third redesign of aluminium 5, 10, 20, 50 qintars and 1 Lek coins was released. The 50 qindarka and 1 Lek coins were problematically identical in size, weight, and appearance, so aluminium-bronze 1 Lek coins with

3481-472: Was similar in concept to the Belga , a unit worth five Belgian francs . In 1926, bronze coins were introduced in denominations of 5 and 10 qintars, together with nickel 1 ⁄ 4  Lek, 1 ⁄ 2  Lek and 1 Lek, and silver Fr.A.  1, Fr.A. 2 and Fr.A. 5 . The obverse of the franc coins depicts King Zog . In 1935, bronze 1 and 2 gold cents were issued, equal in value to

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