Company formation in Slovenia is the structured process through which a business presence is legally created, documented and made capable of operating within the Slovenian commercial and regulatory system. It covers the choice of legal form, registration through the Slovenian business and court-register system, initial governance organisation and the core tax and social-insurance steps needed before regular trading can begin.
Operationally, company formation often starts with a decision about whether the business should be carried out through a limited liability company (družba z omejeno odgovornostjo, d.o.o.), joint-stock company (delniška družba, d.d.), general or limited partnership, sole trader activity (samostojni podjetnik, s.p.) or a branch of a foreign company. Founders assess liability, capital, ownership flexibility, investor expectations and administrative requirements before designing the legal structure that will hold contracts, assets and staff. In many cases, a d.o.o. is used when separate legal personality and limited liability are important for a scalable Slovenian business.
The institutional environment is shaped by the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES), the SPOT / Slovenian Business Point system, registration courts and the Financial Administration of the Republic of Slovenia (FURS). A simple d.o.o. may be established through SPOT electronically or at a SPOT point when the statutory template route is suitable; more complex structures, non-cash contributions or bespoke constitutional arrangements can require a notarial act. Registration results in entry in the court-register environment and in the Slovenian Business Register, while FURS administers tax identity, VAT and tax obligations.
Cross-border relevance is high because many Slovenian entities involve foreign owners or operate in more than one country. Foreign companies may establish Slovenian subsidiaries or branches and must consider tax liability, permanent establishment, EU rules, social-insurance administration and documentation requirements. Practical company formation decisions therefore often integrate Slovenian domestic rules with EU market context, international banking expectations and group-structure planning.
| Definition | The professional legal and administrative function concerned with establishing a business entity in Slovenia, including legal form selection, SPOT and court-register registration, constitutional setup, initial governance, tax and social-insurance onboarding and operational readiness. |
| Object | Company Formation |
| Object Type | Professional Corporate Establishment and Registration Function |
| Classification | Corporate Setup, Court and Business Register, Governance, Tax and Social-Insurance Onboarding, Domestic and Cross-Border Establishment |
| Jurisdiction | Slovenia, with EU and international relevance where applicable |
This section defines the practical boundaries of the Company Formation Registry Object. The purpose is to distinguish company formation as an establishment discipline from broader corporate law, ongoing accounting, tax controversy, employment law or general business consultancy work.
| Covered Matters | Choice of legal form, incorporation planning, name and constitutional documentation, founder and shareholder structure, management and representation setup, SPOT and court-register filing, tax onboarding, social-insurance setup, practical readiness to trade and early-stage compliance orientation. |
| Functional Boundary | The Registry Object explains how a business is created and made operational in Slovenia through recognised legal forms and formal registration pathways, rather than how it operates in every legal or commercial dimension after formation. |
| Related but Not Primary | Ongoing accounting, annual financial-statement filings, employment compliance, tax optimisation, customs, mergers and acquisitions, litigation and sector-specific licensing may connect to formation but are not treated here as the primary object. |
| Outside Scope | Generic entrepreneurship advice, business coaching, fundraising strategies without entity formation relevance and operational consulting unrelated to legal establishment. |
The purpose of company formation in Slovenia is to convert an intended business activity into a recognised legal and operational structure that can hold rights, enter contracts, interact with authorities and support commercial growth.
It exists to create clarity around ownership, liability, governance and registration status so that business activity can begin on a lawful, administratively workable and internationally credible basis.
A validly established Slovenian business structure with appropriate registration, foundational documentation, governance arrangement and initial authority onboarding aligned to its planned commercial activity in Slovenia and, where relevant, across borders.
Request contexts show the situations in which company formation work is usually activated. They help readers understand who typically needs the function and what business events trigger establishment or restructuring decisions.
| Identity Pattern | Startup founder launching a new business, foreign company entering Slovenia, investor-backed venture needing a clean entity, manufacturing, logistics, technology or services business seeking limited liability, group company establishing a subsidiary or branch. |
| Business Event | Market entry, launch of commercial operations, investment preparation, local hiring plans, new shareholder structure, manufacturing or logistics expansion, restructuring of an existing business or need for a Slovenian invoicing and contracting platform. |
| Typical User | Entrepreneurs, foreign owners, in-house legal teams, accountants, lawyers, notaries, corporate service providers, investors and group finance teams. |
| Typical Scenario | A founder needs a Slovenian d.o.o. for a scalable business, or an overseas company must decide whether Slovenian activity should be carried out through a subsidiary, branch or other form. |
| Entrepreneur / Business Owner | Needs a legally separate structure for trading, contracting, ownership clarity and liability management when starting a Slovenian business. |
| Foreign Parent Company | Requires Slovenian market access through an appropriate establishment model with administrative and governance clarity, while managing cross-border tax and reporting expectations. |
| Investor-Backed Startup | Needs a clean share or ownership-interest structure, governance setup and registration base suitable for investment rounds, hiring and growth. |
| Professional Advisor | Supports coordination of formation documents, SPOT or notarial filings and early compliance requirements for Slovenian and foreign founders. |
| Holding / Group Structure Planner | Assesses whether Slovenia should be used for a local operating company, manufacturing site, logistics base, technology operation or controlled subsidiary within a wider group. |
| First-Time Incorporation | A founder wants to create a Slovenian company for manufacturing, product sales, consultancy, software, e-commerce or service operations, and must choose between a d.o.o., d.d. and simpler forms. |
| Foreign Market Entry | An overseas business wants a Slovenian foothold and must compare subsidiary and branch alternatives, including SPOT or court-register procedures and tax consequences. |
| Investment Preparation | A growth-stage business needs a formal corporate structure that can support financing rounds and shareholder management in Slovenia. |
| Operational Conversion | A sole trader or informal activity needs to be transferred into a more structured company form to better manage risk, growth and governance. |
| Group Expansion | An international group establishes a Slovenian entity to employ staff, manufacture products, sign customer contracts or hold local operations as part of a regional or EU strategy. |
Country characteristics explain the jurisdiction-specific features that shape how company formation operates in Slovenia. Slovenian company formation is influenced by the SPOT One-Stop Shop environment, AJPES business-register administration, court-register entry, tax administration and commercial expectations around documentation.
| Operational Culture | Slovenian company formation is documentation-based, register-centred and supported by SPOT services. Simple d.o.o. formations can use the SPOT template route, while customised structures, in-kind contributions or more complex arrangements may require a notarial act. |
| Legal Framework Orientation | Entity setup is shaped by the Companies Act, court-register and business-register rules, tax administration requirements, accounting obligations, social-insurance rules and beneficial ownership transparency requirements where applicable. |
| Commercial Context | Slovenia is a Central European location for manufacturing, export trade, logistics, technology, life sciences and professional services, making formation relevant for domestic founders and cross-border groups. |
| Language Expectation | Slovene is central in statutory filings and domestic administration, while English is frequently used in international business planning, investment documentation and professional advisory work. |
Key authorities identify the institutions that shape, administer or influence company formation in Slovenia. Formation typically involves coordination between SPOT services, AJPES, court-register entry, tax onboarding and social-insurance administration.
| Official Name | Agency of the Republic of Slovenia for Public Legal Records and Related Services |
| Official English Name | AJPES |
| Primary Role | Public agency that manages the Slovenian Business Register and provides business-information, registration-support and public-record services within the Slovenian registration environment. |
| Responsibilities | Maintains the Slovenian Business Register as a central database of business entities and their organisational units, publishes public business information and supports registration-related services. |
| Typical Interaction | Businesses interact with AJPES when verifying a company name or registered data, using business-register information, engaging with registration-support functions or obtaining public corporate information. |
| Official Website | ajpes.eu — Slovenian Business Register |
| Cross-Border Relevance | Important for foreign founders and group structures because AJPES provides the central public business-information layer for Slovenian entities and their subsidiaries. |
| Official Name | SPOT / Slovenian Business Point |
| Official English Name | SPOT — Slovenian Business Point |
| Primary Role | National One-Stop Shop system supporting business establishment, registration procedures and information services through electronic and physical SPOT points. |
| Responsibilities | Supports formation and registration workflows for eligible entities, including simple d.o.o. structures, and provides guidance and registration access through SPOT portal and physical points. |
| Typical Interaction | Businesses use SPOT to check a company name, establish an eligible d.o.o. using the template route, submit registration information or access business-establishment guidance. |
| Official Website | spot.gov.si — Company registration |
| Cross-Border Relevance | Useful for foreign founders because it provides a coordinated route to Slovenian establishment services, although founder documentation, language, digital-certificate and structural circumstances may require additional handling. |
| Official Name | Registration Courts |
| Official English Name | Competent Registration Courts / Court Register |
| Primary Role | Judicial authorities responsible for deciding entries in the court register and giving formal effect to company registration. |
| Responsibilities | Examine registration applications, record company formation and changes in the court register and decide on entries transmitted through the applicable SPOT, notarial or registration route. |
| Typical Interaction | Businesses interact indirectly through SPOT or notarial filing routes when applying for company entry, or directly in matters requiring court-register decisions and changes. |
| Official Website | spot.gov.si — Registration procedures |
| Cross-Border Relevance | Central for foreign-owned subsidiaries and branches because court-register entry creates the formal public registration record. |
| Official Name | Financial Administration of the Republic of Slovenia |
| Official English Name | Financial Administration of the Republic of Slovenia (FURS) |
| Primary Role | Public authority responsible for tax identification, tax registration, VAT administration and tax-related operational onboarding. |
| Responsibilities | Administers tax numbers, corporate taxation, VAT registration, tax-register entries and other tax obligations affecting whether the entity can invoice, employ or conduct taxable activity. |
| Typical Interaction | Businesses interact with FURS when obtaining tax identity, addressing VAT registration, filing tax-register information or managing tax obligations, including foreign companies performing business in Slovenia. |
| Official Website | fu.gov.si/en — Businesses |
| Cross-Border Relevance | Highly relevant for foreign-owned and cross-border businesses that need Slovenian tax, VAT or tax-register entry linked to their local activity. |
| Official Name | Health Insurance Institute of Slovenia |
| Official English Name | Health Insurance Institute of Slovenia (ZZZS) |
| Primary Role | Public institution involved in compulsory health-insurance registration and employer notifications for workers and insured persons. |
| Responsibilities | Administers health-insurance registration and related employer notifications, including the M-1 registration process for employees where applicable. |
| Typical Interaction | Businesses interact when registering employees for compulsory insurance and managing relevant employer registration obligations after the company begins employing staff. |
| Official Website | zzzs.si/en |
| Cross-Border Relevance | Relevant for international groups employing staff in Slovenia and coordinating social-insurance compliance with cross-border employment arrangements. |
Applicable legislation provides the formal framework within which company formation operates in Slovenia. The exact rules that matter depend on the chosen legal form and activity, but the environment is shaped by company law, court-register and business-register rules, tax legislation, accounting obligations and social-insurance requirements.
| Official Title | Companies Act (Zakon o gospodarskih družbah, ZGD-1) |
| Year | Current consolidated law applies; readers should verify the latest version through official Slovenian legal sources and government publications. |
| Purpose | Provides the central legal basis for establishment, governance and operation of Slovenian commercial companies, including limited liability companies (d.o.o.), joint-stock companies (d.d.) and partnership forms. |
| Typical Application | Relevant when founders choose a Slovenian d.o.o., d.d. or another commercial company form and need to understand incorporation and operating requirements. |
| Related Legislation | Judicial Register Act and registration rules, tax legislation, VAT rules, accounting legislation, social-insurance rules and beneficial ownership transparency requirements affecting Slovenian companies. |
| Official Source | Official Slovenian legal databases, AJPES, SPOT resources and government publications. |
| Current Status | In force, subject to amendment; professional users should check current law, implementing rules and authority guidance when planning formation. |
Process flow explains the typical sequence through which company formation occurs in Slovenia. Practical details vary by legal form, contribution type and founder profile, but the pattern usually moves from structure selection and documentation to SPOT or notarial filing, court-register entry, tax onboarding and operational readiness.
| Step 1 — Structure and Intent | Define the intended business model, ownership structure and operating footprint in Slovenia, including whether the activity should be carried out through a d.o.o., d.d., partnership, sole trader route or branch. |
| Step 2 — Legal Form and Filing Route Selection | Compare available forms in light of liability, capital, governance preferences, contribution type, notarial requirements, administrative expectations and cross-border plans. |
| Step 3 — Name, Tax Identity and Document Preparation | Verify that the proposed company name differs from existing AJPES business-register entries, arrange founder information and tax identity where required, establish the registered seat and prepare the founding act, ownership, management and capital documentation. |
| Step 4 — SPOT, Notarial and Court-Register Filing | Use the SPOT template route for eligible simple d.o.o. formations, or a notarial act and electronic filing where the structure is non-standard, involves in-kind contributions or requires a bespoke constitutional arrangement; obtain entry in the court register. |
| Step 5 — Tax and VAT Onboarding | Complete or confirm tax-register entry and tax identity with FURS, and register for VAT where required or appropriate, including foreign businesses with Slovenian tax liability. |
| Step 6 — Social Insurance, Banking and Administration | Arrange compulsory-insurance and employer notifications where applicable, banking, book-keeping, internal governance records, signing authority controls and any sector-specific registrations needed before trade. |
| Step 7 — Operational Launch | Begin active operations once the entity is properly registered, tax-onboarded, insured where required and administratively ready for local and cross-border counterparties. |
The decision tree simplifies threshold questions that commonly determine the correct company formation route. It is presented as a logical workflow so that the reader can follow the sequence as an operational progression rather than as disconnected labels.
| Main Threshold Question | Is the business intended to operate through a separate legal entity in Slovenia, or through an existing foreign enterprise structure with local registration only? |
| If Separate Entity Needed | A Slovenian d.o.o., d.d. or another local legal form may be the relevant route to assess first. |
| If Existing Foreign Company Will Operate Locally | A branch registration or other non-subsidiary establishment model may need to be evaluated, including tax liability, permanent establishment and registration requirements. |
| If Liability Limitation and Investment Readiness Matter | A d.o.o. often becomes the central structure to consider first because it offers separate personality and limited liability; a d.d. may be relevant for different capital, governance or investor objectives. |
| If Activity Is Small-Scale and Founder-Centred | A sole trader route (s.p.) or a simpler partnership structure may be considered, with attention to personal risk, social-insurance obligations and long-term growth plans. |
| If International Group Controls the Business | Subsidiary versus branch, SPOT versus notarial route, governance design and tax coordination become core questions, often requiring professional advice. |
The timeline section provides a practical sense of how company formation develops from initial planning to operational readiness. In Slovenia, delays often arise from foreign-founder tax identity, documentation gaps, non-standard constitutional arrangements, notarial requirements or banking arrangements, not just from the formal act of registration.
| Planning | Founders identify the business concept, market, legal form, ownership plan and contribution structure, often with guidance from lawyers, accountants, notaries and SPOT resources. |
| Name, Tax Identity and Registration Preparation | Company name availability is checked, founder and director details, tax-number requirements, registered-seat evidence, ownership information, capital arrangements and constitutional documents are prepared. |
| SPOT, Notarial and Court-Register Window | Runs from SPOT or notarial filing to court-register entry, with timing influenced by whether a standard template can be used, the quality of documentation and processing workload. |
| Tax Registration Phase | Tax-register and VAT matters are handled through FURS procedures, with timing affected by completeness, activity profile and risk-based checks. |
| Social Insurance, Bank and Administration Setup | Employer and compulsory-insurance processes, bank accounts, accounting routines and governance records are arranged; KYC and cross-border elements may extend this phase. |
| Operational Start | Regular invoicing, hiring and contracting begin once registration, tax status, insurance arrangements and banking are in place. |
| Practical Note | Foreign ownership, non-standard governance, in-kind contributions, incomplete foreign documents or banking KYC can materially lengthen the real launch timeline beyond minimum estimates. |
Required documents vary by legal form, contribution type and founder profile, but company formation in Slovenia usually depends on reliable identity, tax, structure and governance documentation, together with registration materials and, for foreign entities, proof of existence abroad.
| Document | Founder, Shareholder and Beneficial Ownership Information |
| Purpose | Identifies who establishes or owns the business and how the ownership position is structured. |
| Typical Situation | Used for court-register entry, tax onboarding, bank KYC and control assessment for foreign-owned entities. |
| Document | Founder Tax Identification Information |
| Purpose | Supports tax identity and interaction with FURS for founders, shareholders and the company, as applicable to the selected establishment route. |
| Typical Situation | Commonly relevant in formation planning and tax-register onboarding, particularly where non-resident founders or foreign corporate participants are involved. |
| Document | Founding Act or Articles of Association |
| Purpose | Defines the formal setup, company name, registered seat, business activities, capital or contributions, ownership and governance framework. |
| Typical Situation | Required when establishing a d.o.o., d.d. or other Slovenian company form through SPOT, notarial or other applicable routes. |
| Document | Management and Signatory Details |
| Purpose | Shows who will manage, represent or sign for the company and under what internal arrangements. |
| Typical Situation | Needed in registration materials, bank onboarding and authority interaction planning. |
| Document | Registered Seat and Address Evidence |
| Purpose | Supports the formal administrative identity and lawful registered address of the entity in Slovenia. |
| Typical Situation | Required for company registration and commonly relevant for tax, banking and operational steps. |
| Document | Capital Contribution Evidence |
| Purpose | Supports the subscribed and paid-in capital arrangements required for the selected company form. |
| Typical Situation | Relevant when establishing a d.o.o., d.d. or another capital company, particularly where cash or in-kind contributions affect the filing route. |
| Document | Tax, VAT and Social-Insurance Registration Information |
| Purpose | Supports tax-register, VAT, employer and compulsory-insurance registration where applicable as part of becoming operational. |
| Typical Situation | Used when onboarding Slovenian or foreign-controlled entities through FURS, ZZZS and related administration. |
| Document | Foreign Corporate Documents |
| Purpose | Evidence existence, ownership, authority and status of the foreign company where a Slovenian branch or subsidiary is involved. |
| Typical Situation | Required when a non-Slovenian business establishes or controls a local presence, completes KYC or registers for tax and operational purposes in Slovenia. |
Cross-border relevance is a defining feature of company formation in Slovenia because many structures involve foreign shareholders, non-Slovenian directors, international customers, manufacturing supply chains or group relationships outside the jurisdiction. Formation decisions must therefore take account of tax residence logic, permanent establishment, EU rules, social-insurance coordination, documentation quality and cross-border expectations.
| Recognition | Slovenian entities are frequently used in manufacturing, export trade, logistics, technology, life sciences and group structures, making cross-border credibility and documentation important from the outset. |
| Foreign Companies | Foreign companies may establish Slovenian subsidiaries or branches but must consider whether each route best fits their operational, regulatory and tax needs. |
| Language Considerations | Slovene is important for statutory filings and domestic administration. English is frequently used in international planning, but foreign documents may require official Slovene translations, apostille or legalisation depending on their origin and use. |
| International Rules | EU market integration, VAT and tax coordination, tax treaties, social-security coordination and permanent-establishment principles may influence whether and how foreign business forms a Slovenian entity or branch. |
| Practical Considerations | Banking, proof of ownership, founder tax identity, registered-seat evidence, KYC and foreign source documents are often more sensitive where foreign participants are involved, and may require more extensive documentation than domestic formations. |
| Typical Risks | Choosing the wrong structure, underestimating tax and social-insurance onboarding, relying on incomplete foreign documents or assuming court-register entry alone resolves cross-border legal and tax questions. |
Operating constraints identify limits, risks and recurring friction points that affect company formation execution in practice. Many of the most important risks arise when formation is treated as a single filing event rather than as a coordinated registration, governance, tax, social-insurance and operational setup exercise.
| Structure Selection Risk | The chosen entity type may not fit liability, investment, tax or commercial realities, leading to costly restructuring later. |
| Documentation Risk | Incomplete or inconsistent founder, ownership, tax, capital, governance or foreign corporate documentation can delay registration or later onboarding. |
| Operational Readiness Risk | A registered company may still be unable to trade effectively if tax, VAT, compulsory-insurance, banking and accounting arrangements are not in place. |
| Cross-Border Control Risk | Foreign ownership or management may increase scrutiny around identity, tax status, representation and practical administration, affecting timing and confidence. |
| Expectation Gap | International founders may assume Slovenian formation is entirely digital and immediate when the real process still depends on the correct SPOT or notarial route, tax identity, complete evidence and operational sequencing. |
The costs section explains how resource demands typically arise in company formation matters. The purpose is not to advertise pricing, but to identify main cost drivers that influence budgets and planning.
| Authority Fees | SPOT, court-register and other routes may involve fees depending on the legal form, filing route and circumstances; the standard SPOT route and notarial route can have different cost profiles. |
| Professional Support | Legal, notarial, accounting and corporate-services support for form selection, documentation preparation, cross-border coordination and tax onboarding can be a significant cost factor. |
| Administrative Setup | Banking, accounting systems, registered-seat support, translations, certified documents, apostille or legalisation and digital-certificate arrangements may all contribute to practical setup costs. |
| Capital Considerations | Capital companies involve statutory capital and contribution expectations. For a d.o.o., founders should plan for the required share-capital arrangements and evidence alongside the wider formation budget. |
The FAQ section collects recurring threshold questions in a concise handbook format relevant to company formation in Slovenia.
| Can a foreign founder establish a company in Slovenia? | Yes. Foreign founders can establish Slovenian business structures, but the practical route depends on legal form, tax identity, ownership pattern, tax liability and documentation for Slovenian authorities. |
| Is a d.o.o. the main form for growth-oriented business activity? | In many cases, yes. Slovenian limited liability companies (d.o.o.) are commonly used where separate legal identity and limited liability are important for investment and expansion. |
| Does formation end when the company is entered in the court register? | No. Court-register entry is central, but operational readiness also requires tax onboarding, VAT arrangements where applicable, compulsory-insurance administration, banking, accounting preparation and governance organisation. |
| Is SPOT relevant in practical planning? | Yes. SPOT provides company-registration guidance and supports eligible simple d.o.o. formations through electronic or physical One-Stop Shop routes; more complex structures may require a notary. |
| Should foreign groups compare a subsidiary with a branch? | Yes. That comparison is often one of the most important early formation decisions for international businesses entering Slovenia, particularly in relation to tax, permanent establishment, governance and operational activity. |
Practical guidance translates the registry object into decision-making logic. The central question is rarely only how to register a company, but how to choose and implement a Slovenian structure that matches the real business model, ownership pattern, contribution profile and operational sequence.
| Before Formation | Clarify who will own the business, who will manage it, where activity will occur, whether founders require Slovenian tax identity and whether a local entity or foreign branch is commercially and fiscally sensible. |
| During Formation | Ensure constitutional documents, founder information, tax and representation details, registered-seat arrangements, capital evidence and SPOT, notarial or court-register steps are internally consistent and complete. |
| After Registration | Confirm tax onboarding, VAT arrangements where applicable, compulsory-insurance administration, invoicing readiness, governance records, banking and accounting setup to avoid operational bottlenecks. |
| When Professional Support Is Useful | Support is often valuable for foreign-owned structures, non-cash contributions, multi-shareholder setups, group entry planning, manufacturing or regulated activities, governance design or uncertainty about the correct legal form. |
The Registered Expert section records the status of the registry position associated with this jurisdictional object. It remains separate from the editorial content.
| Registry Position ID | CFR-SI-CF-001-A-EXP |
| Registry Position | Registered Expert — Company Formation Slovenia |
| Registry Availability | Open to registered editorial participants |
| Verification Status | No verified participant currently assigned to this registry position. |
| Coverage | Slovenian company formation with domestic, EU and cross-border business relevance. |
| Registry Reference | CFR-SI-CF-001-A Registered Expert Position |
| Contact Information | Registry position not yet assigned; contact information will be published according to registry rules. |
This section contains machine-oriented registry fields retained for indexing, retrieval, system organisation and future rendering control. It may be visually minimised while remaining fully available in the HTML source.
| Object DNA | company-formation slovenia ajpes slovenian-business-register spot e-vem court-register furs d-o-o d-d zzzs tax-number vat branch subsidiary foreign-company cross-border |
| AI Retrieval Summary | Neutral registry object describing how company formation functions in Slovenia, including legal forms, AJPES and SPOT registration, court-register entry, tax and social-insurance onboarding, governance and cross-border establishment considerations. |
| Entity Index | Slovenia Company Formation AJPES Slovenian Business Register SPOT Slovenian Business Point Court Register FURS d.o.o. d.d. ZZZS VAT Branch Subsidiary |
| Machine Metadata | Registry rendering layer ../../css/registry.css — Object ID SI.CF.001 — Machine Reference CFR-SI-CF-001-A — Internal Classification Business > Corporate Establishment & Registration > Company Formation > Slovenia — Checksum 0xCF8126SI |
| Internal References | Registry Object — Jurisdiction Node — Editorial Registry Record — Registered Expert Position — Machine-readable Reference Node |