Act content
1 § This law provides for limited liability companies. The rules relate
– for formation (2 get.),
– Articles of Association (3 get.),
– shares (4 get.),
– register (5 get.),
– certificated (6 get.),
– General Meeting (7 get.),
– the company's management (8 get.),
– revision (9 get.),
– general and special audit (10 get.),
– increase in share capital, issuance of new shares, inclusion of certain loan, m.m. (11 get.),
– bonus issue (12 get.),
– issue of shares (13 get.),
– issue warrants and accompanying subscription of new shares (14 Chapter)
– issue of convertible bonds with subsequent conversion into new shares (15 get.),
– some private placements mM. (16 get.),
– distributions from the company (17 get.),
– Payout (18 get.),
– acquisition of own shares mM. (19 get.),
– reduction of share capital and statutory reserve (20 get.),
– loans from the company to shareholders and others. (21 get.),
– redemption of minority shares (22 get.),
– mergers of public limited (23 get.),
– division of public limited (24 get.),
– liquidation and bankruptcy (25 get.),
– change the company category (26 get.),
– Registration (27 get.),
– limited liability company (28 get.),
– damages (29 get.),
– penalties and liquidated damages (30 get.),
– appeal (31 get.), still
– Companies with a special dividend limitation (32 get.). Create (2005:812).
Private and public limited companies
2 § Ett aktiebolag är ett privat aktiebolag eller ett publikt aktiebolag.
Ett privat aktiebolag kan vara ett aktiebolag med särskild vinstutdelningsbegränsning enligt bestämmelserna i 32 Chapter.
Lagen gäller alla aktiebolag, unless otherwise provided. Create (2005:812).
The shareholders' liability
3 § I ett aktiebolag har aktieägarna inte något personligt betalningsansvar för bolagets förpliktelser.
In 25 Chapter. 19 § provides for personal liability for shareholders in the winding-duty because of lack of capital. Create (2007:317).
Share Capital
4 § Ett aktiebolag skall ha ett aktiekapital. The share capital shall be determined in the company's reporting currency. By 4 Chapter. 6 § Accounting (1999:1078) shows that the reporting currency must be either Swedish kronor or euros.
5 § Om aktiekapitalet är bestämt i kronor, must be at least 100 000 kr.
Om aktiekapitalet är bestämt i euro och har varit bestämt i euro sedan bolaget bildades, shall not be less than the amounts in euro as the European central bank would set the exchange rate corresponded 100 000 kr. Har aktiekapitalet tidigare varit bestämt i kronor, shall not be less than the amount in euro as at the change in accounting currency amounted to 100 000 kr.
In the case of public limited companies apply 14 § instead of first and second paragraphs.
6 § Om aktiekapitalet är fördelat på flera aktier, Each share represents an equal proportion of share capital. The share holding in the share capital represents the par value.
Prohibition of distribution of shares mM. in EPC
7 § Ett privat aktiebolag eller en aktieägare i ett sådant bolag får inte genom annonsering försöka sprida aktier eller teckningsrätter i bolaget eller skuldebrev eller teckningsoptioner som bolaget har gett ut.
Ett privat aktiebolag eller en aktieägare i ett sådant bolag får inte heller på annat sätt försöka sprida i första stycket angivna värdepapper genom att erbjuda fler än 200 persons to subscribe for or acquire securities. This does not apply if the offer is addressed exclusively to a circuit that has previously expressed an interest in such offers and the number of offered items does not exceed 200.
Förbuden i första och andra styckena gäller inte erbjudanden som avser överlåtelse till högst tio förvärvare. The prohibitions do not apply in the case of companies with specific dividend restriction. Create (2005:812).
8 § Sådana värdepapper som anges i 7 § may, as long as the company is privately, not be traded on a regulated market, an equivalent market outside the European Economic Area or any other organized marketplace. Create (2007:566).
Where there are definitions and explanations
9 § Regulations on the importance of the following concepts, terms and expressions in the following paragraphs:
absorption 23 Chapter. 1 §
kind 2 Chapter. 6 §
avstämningsbolag 10 §
the record subject 10 §
byte av redovisningsvaluta 3 Chapter. 8 §
delning 24 Chapter. 1 §
delningsvederlag 24 Chapter. 2 §
dotterföretag 11 §
issue resolution 11 Chapter. 2 §
emissionsbevis 11 Chapter. 4 §
fondaktie 11 Chapter. 4 §
bonus share rights 11 Chapter. 4 §
Fund shares entitled evidence 11 Chapter. 4 §
bonus issue 12 Chapter. 1 §
fusion 23 Chapter. 1 §
fusionsvederlag 23 Chapter. 2 §
företrädesrätt 4 Chapter. 3 §
förköpsförbehåll 4 Chapter. 18 §
gränsöverskridande fusion 23 Chapter. 36 §
hembudsförbehåll 4 Chapter. 27 §
inlösenförbehåll 20 Chapter. 31 §
interimsbevis 6 Chapter. 9 §
kombination 23 Chapter. 1 §
koncern 11 §
conversion 11 Chapter. 4 §
convertible 11 Chapter. 4 §
kvotvärde 6 §
lekmannarevisor 10 Chapter. 1 §
lösenbevis 22 Chapter. 13 §
maximikapital 3 Chapter. 1 §
minimikapital 3 Chapter. 1 §
moderbolag 11 §
omvandlingsförbehåll 4 Chapter. 6 §
sammanläggning av aktier 4 Chapter. 46 §
samtyckesförbehåll 4 Chapter. 8 §
stiftare 2 Chapter. 1 §
stiftelseurkund 2 Chapter. 5 §
särskild delgivningsmottagare 8 Chapter. 40 §
särskild firmatecknare 8 Chapter. 37 §
särskild granskare 10 Chapter. 21 §
warrant 11 Chapter. 4 §
warrant certificates 11 Chapter. 4 §
Subscription 11 Chapter. 4 §
subscription evidence 11 Chapter. 4 §
tillämplig lag omårsredovisning 12 a §
uppdelning av aktier 4 Chapter. 46 §
AGM 7 Chapter. 10 §
överskjutande aktier 4 Chapter. 47 §
Create (2008:12).
The concept of the record companies
10 § Ett avstämningsbolag är ett aktiebolag vars bolagsordning innehåller förbehåll om att bolagets aktier skall vara registrerade i ett avstämningsregister enligt lagen (1998:1479) on the accounting of financial instruments (the record subject).
The concepts of parent, subsidiaries and corporate
11 § Ett aktiebolag är moderbolag och en annan juridisk person är dotterföretag, if the limited company
1. holds more than half the votes for all shares in the legal entity,
2. owns shares in the legal entity and as a result of agreements with other partners in their possession more than half the votes for all shares,
3. owns shares in the legal entity and has the right to appoint or dismiss more than half the members of its board of directors or equivalent governing body, or
4. owns shares in the legal entity and has the sole right to exercise a controlling influence over the result of agreements with the legal entity or as a result of a stipulation in the statute, partnership agreement or comparable statutes.
Vidare är en juridisk person dotterföretag till moderbolaget, if another subsidiary of the parent or parent with one or more other subsidiaries or more other subsidiaries together
1. holds more than half the votes for all shares in the legal entity,
2. owns shares in the legal entity and as a result of agreements with other partners in their possession more than half the votes for all shares, or
3. owns shares in the legal entity and has the right to appoint or dismiss more than half the members of its board of directors or equivalent governing body.
Om ett dotterföretag äger aktier eller andelar i en juridisk person och på grund av avtal med den juridiska personen eller på grund av föreskrift i dess bolagsordning, partnership agreement or comparable statutes have the sole right to exercise a controlling influence over the entity, is also the subsidiary of the parent.
Moderbolag och dotterföretag utgör tillsammans en koncern.
With group companies referred to in this Law Group Companies.
12 § In the case referred to in 11 § first paragraph 1-3 and second paragraphs, those rights of any person acting in his own name but on behalf of another natural or legal person is considered to be the person.
Vid bestämmandet av antalet röster i ett dotterföretag beaktas inte de aktier och andelar i dotterföretaget som innehas av dotterföretaget självt eller av dess dotterföretag. The same applies to shares held by the person acting in his own name but on the subsidiary's or its subsidiaries' behalf.
The concept of the law on annual reports
12 a § Med tillämplig lag om årsredovisning avses i denna lag årsredovisningslagen (1995:1554) or, in the case of limited companies wholly or partly covered by the Act (1995:1559) Credit Institutions and Securities Companies, the Act and the regulations that have been made under the. In the case of companies preparing or to prepare consolidated accounts according to the European Parliament and Council Regulation (EG) No 1606/2002 of the 19 July 2002 on the application of international accounting standards referred to also, with regard to the consolidated financial statements, the accounting standards adopted pursuant to Regulation. Create (2007:317).
Signed with electronic signature
13 § En handling enligt denna lag som skall vara undertecknad får, unless otherwise stated, signed with advanced electronic signature under the Act (2000:832) Qualified Electronic Signatures. Create (2006:486).
Special provisions applicable to public limited
14 § Om aktiekapitalet i ett publikt aktiebolag är bestämt i kronor, must be at least 500 000 kr.
Om aktiekapitalet i ett publikt aktiebolag är bestämt i euro och har varit bestämt i euro sedan bolaget bildades, shall not be less than the amounts in euro as the European central bank would set the exchange rate corresponded 500 000 kr. Har aktiekapitalet tidigare varit bestämt i kronor, shall not be less than the amount in euro as at the change in accounting currency amounted to 500 000 kr.