Da Afghanistan Breshna Sherkat (DABS) is an independent and autonomous company established under The Corporations and Limited Liabilities Law of the Islamic Republic of Afghanistan (IROA). DABS is a limited liability company with all its equity shares owned by the Government of Afghanistan (GoA). The company was incorporated on 4th May 2008 (15 Saur 1387) and replaces Da Afghanistan Breshna Moassassa (DABM) as the national power utility. DABS will operate and manage electric power generation, import, transmission, and distribution throughout Afghanistan on a commercial basis.