Ο.Ε. (Ομόρρυθμη Εταιρεία) is a type of business partnership in Greece where two or more individuals come together to operate a business. In this structure, all partners share equal responsibility for the management and debts of the company. Each partner's personal assets can be at risk if the business incurs debts. In an Ο.Ε., profits are typically distributed among partners according to their agreement. This partnership is often chosen for its simplicity and flexibility, making it suitable for small businesses. However, it requires a high level of trust among partners, as each one is liable for the actions of the others.