Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
Detta är en Magister-uppsats från Ekonomiska institutionen
Sammanfattning: 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.
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