Società a responsabilità limitata
Società a responsabilità limitata (S.r.l. or srl) is a kind of legal corporate entity in Italy, which literally means (but is not entirely equal to) limited liability company. It has a similar form to società sportiva dilettantistica a responsabilità limitata (S.s.d a r.l.) for amateur sports-related companies and their corresponding regulations: article 90 of the Italian Law No.289 of 2002.Differing from società per azioni (S.p.A.), S.r.l. may not issue shares that have par value, but only the quota (Italian: quote) or units of the share capital.