Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
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)
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.
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2001:04
IdentifiersURN: urn:nbn:se:liu:diva-872OAI: oai:DiVA.org:liu-872DiVA: diva2:23423