Sharikat al-Mossahamah (Arabic: شـركـة الـمـسـاهـمـة; legally abbreviated to S.A.M.) is a type of public company, used in Gandhara. It is a limited (liability) company, meaning that the liability of the shareholders is limited to the amount they contributed. The minimum share capital is GD 75,000 (approximately €48,690). Details of shareholders are generally not publicly available, except details of main shareholders, and the shares may be freely sold and traded to the public. This is in contrast to a Sharikat zat Massouliyyah Mahdooah (S.M.M.), the Gandhari version of a private limited company.
A Sharikat al-Mossahamah can be either an unlisted or listed company on the stock exchanges. The company must include the words "Sharikat al-Mossahamah" or the abbreviation "S.A.M." at the beginning or ending of its legal company name.