The abbreviation S.A. or SA designates a type of limited company in certain countries, most of which have a Romance language as their official language and operates 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 whomever 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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