| Point | Soleproprietorship | Partnership(Partnership Act 2020) | Company (Companies Act2063) |
|---|---|---|---|
| Person | The owner is the business | The firm is collective — partners are the business | A separate legal person |
| Liability | Unlimited | Joint and unlimited (general rule) | Limited (shares' unpaid value) |
| Continuity | Ends with the owner | Dissolution-prone (death, insolvency) | Perpetual succession |
| Ownership transfer | Sale of the business itself | Reconstitution on partner- change | Shares transferable (public companies freely) |
| Management | The owner | Every partner (agency of all for all) | Separation of ownership andmanagement — board and officers |
| Capital | The owner's own | The partners' pool | The share market's reach (public issues) |
| Regulation | Minimal | Registration (light) | Registration + compliance (OCR, SEBON if listed, audits) |
| The Nepali economy's faces | the kirana shop | the family trading firm | the bank, the insurer, the listed manufacturer |
1.4 Comparison between the Company and Other Forms of Business
यो उत्तर युनिट १ मा छ — पूरै निःशुल्क।
यही युनिटका अरू उत्तर
- 1.1 Genesis of Company and Company Law निःशुल्क
- Define a company and explain its characteristics. निःशुल्क
- Compare the company with sole proprietorship and partnership. निःशुल्क
- Explain corporate criminal liability under the Criminal Code 2074 with the prescribed cases. निःशुल्क
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