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S.A. (corporation)

The abbreviation S.A. or SA designates a type of public limited company in certain countries, most of which have a Romance language as their official language and operate a derivative of the 1804, Napoleonic, civil law. Originally, shareholders could be anonymous and collect dividends by surrendering coupons attached to their share certificates. Dividends were paid to whoever held the certificate. Since share certificates could be transferred privately, corporate management would not necessarily know who owned its shares – nor did anyone but the holders.

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