The term is used in Germany, Austria, Switzerland (where it is equivalent to a société anonyme or a società per azioni) and South Tyrol[a] for companies incorporated there.Shares in other types of German companies (e.g., GmbH or a cooperative) are called Anteile (parts-of) rather than Aktien.Since the German commercial law (§ 19 Handelsgesetzbuch) requires all corporations to specify their legal form in their name, in order to inform the public of the limits on their liability, all German (required by § 4 Aktiengesetz) and Austrian stock corporations include Aktiengesellschaft or AG as part of their name, frequently as a suffix.The supervisory board is generally controlled by shareholders, although employees may have seats, depending on the size of the company.Some German AGs have management boards which determine their own remuneration, but that situation is now relatively uncommon.