High Quality Content by WIKIPEDIA articles! Societe par actions simplifiee (S.A.S.) is the first hybrid law enacted under French law and based on Common Law Principles rather the Civil. It is similar to a limited liability company under United States law, as the Delaware limited liability company was the model used by the French Government. The S.A.S. is also similar to the limited company in the British law, and most other Hybrids; though the Hybrid in Civil Law (legal system) countries is quite different because there is also a hybrid of Common Law principles applied. A societe par actions simplifiee has its annual statements controlled by an independent body, and the annual summary and balance sheet are published. The head of a societe par actions simplifiee is its President (Chairman). However, this company, unlike the societe anonyme, does not have a board. The President is also responsible for the operation of the company.

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