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Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
Linköping University, Department of Management and Economics.
2001 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
To convert a contribution that is to be repaid and has been made by a shareholder to one that is not to be repaid (English)
Abstract [en]

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.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2001. , 53 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2001:04
Keyword [en]
Law, Contribution
Keyword [sv]
RÄTTSVETENSKAP/JURIDIK
National Category
Law
Identifiers
URN: urn:nbn:se:liu:diva-872OAI: oai:DiVA.org:liu-872DiVA: diva2:23423
Uppsok
samhälle/juridik
Available from: 2005-02-28 Created: 2005-02-28

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9cc4c86fba15cefeeb67279bd1722420284da48f62237cc1c169d9722fe7da0bc47e0468
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf