Återbetalning av kapitaltillskott : Återbetalningsformerna och kompletteringar för ytterligare säkerhet

Sammanfattning: Capital accession to a company, without subscription of shares, is exercised when a company is facing a forced liquidation, or when the company wants to obtain capital by a less regulated process than conventional methods of raising capital. The main reason for raising capital in this way is that the accession does not add to a company’s liability in the balance sheet, therefore creating a surplus in the balance sheet. Thus, avoiding a forced liquidation caused by a share capital deficit below the required amount for going concern. However, the contributor of a capital accession of this kind, almost certainly wants reimbursement for his deed when not receiving shares. This can be achieved by a range of agreements between the contributor and the shareholders. The question is what arrangements can be done to constitute a sufficient security for the contributor. And further, in which way can these be combined? The answer depends on many factors, amongst others, whether there is a possibility to alter the Articles of Association, the shareholders’ financial solidity, and if the risk with pledging of shares is accepted. Ultimately, the decision is an agreement between the contributor and the shareholders, upon the conditions in the given situation. Therefore, there cannot be a single solution to every situation.