| Private | Public |
| Membership starts from two to fifty persons. | Membership starts from seven minimum without limit. |
| Shares cannot be transferred without the full consent of the authority. | Shares can easily be transferred. |
| Voting rights is not allowed and shareholders may not participate in the immediate running of the business. | Voting right is allowed. Shareholders may participate in running of the business. |
| Not obliged to declare its balance sheet to the public. | Must declare its balance sheet to the public. |