Unlike the noun "company," the noun "trust" usually forms part of the name of the entity and is capitalized. Being a common noun, it usually takes the definite article, which also forms part of the name.
Note, however, that the noun "company" can also form part of the name of the entity. If that were the case, it would be capitalized and a definite article would be used, for example: The Coca-Cola Company.
My apologies for my lack of expertise. I am confused, in my example above, you state that ABC company, the company does not form part of the name and therefore you use"ABC company".
But the Co-Ca-Cola Company, the company forms part of the name of the entity. Is it because Co-Ca Cola company is big therefore the name forms part of the entity, or is it because you place the Coca-Cola company at the beginning of the sentence.
Secondly, what do you mean by common noun? Thanks alot!
The capitalization of words like company, corporation, association, bank, trust, etc. has nothing to do with the size of the institution, nor does the use of the article. Sometimes those words simply form part of the name of the entity, as does the article, and are then capitalized. Other times, we just add those words to clarify the line of business of the entity.
"company" is a common noun. "Coca-Cola" is a proper name. What I said is that if the common noun forms part of the proper name, then it is capitalized and an article may be used: The Coca-Cola Company.
If "company" is not capitalized, "ABC company" means "a company called ABC."
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