Omvandling av ett villkorat aktieägartillskott till ett ovillkorat

Omvandling av ett villkorat aktieägartillskott till ett ovillkorat

A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered...

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Bibliographic Details
Main Author: Eckerberg, Maria
Format: Others
Language:Swedish
Published: Linköpings universitet, Ekonomiska institutionen 2001
Subjects:
Law
Contribution
RÄTTSVETENSKAP/JURIDIK
LAW/JURISPRUDENCE
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-872
id ndltd-UPSALLA1-oai-DiVA.org-liu-872
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spelling ndltd-UPSALLA1-oai-DiVA.org-liu-8722013-01-08T13:12:02ZOmvandling av ett villkorat aktieägartillskott till ett ovillkoratsweTo convert a contribution that is to be repaid and has been made by a shareholder to one that is not to be repaidEckerberg, MariaLinköpings universitet, Ekonomiska institutionenEkonomiska institutionen2001LawContributionRÄTTSVETENSKAP/JURIDIKLAW/JURISPRUDENCERÄTTSVETENSKAP/JURIDIKA contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible. Student thesisinfo:eu-repo/semantics/bachelorThesistexthttp://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-872Magisteruppsats från Affärsjuridiska programmet, ; 2001:04application/pdfinfo:eu-repo/semantics/openAccess
collection NDLTD
language Swedish
format Others
sources NDLTD
topic Law
Contribution
RÄTTSVETENSKAP/JURIDIK
LAW/JURISPRUDENCE
RÄTTSVETENSKAP/JURIDIK
spellingShingle Law
Contribution
RÄTTSVETENSKAP/JURIDIK
LAW/JURISPRUDENCE
RÄTTSVETENSKAP/JURIDIK
Eckerberg, Maria
Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
description A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible.
author Eckerberg, Maria
author_facet Eckerberg, Maria
author_sort Eckerberg, Maria
title Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
title_short Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
title_full Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
title_fullStr Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
title_full_unstemmed Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
title_sort omvandling av ett villkorat aktieägartillskott till ett ovillkorat
publisher Linköpings universitet, Ekonomiska institutionen
publishDate 2001
url http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-872
work_keys_str_mv AT eckerbergmaria omvandlingavettvillkorataktieagartillskotttillettovillkorat
AT eckerbergmaria toconvertacontributionthatistoberepaidandhasbeenmadebyashareholdertoonethatisnottoberepaid
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