Ansvarsperiodens början och slut för styrelseledamöter i ett aktiebolag i samband med kapitalbrist enligt 25 kap. ABL.
Sammanfattning: The Swedish Companies Act contains provisions on compulsory liquidation due to capital shortage in Chapter 25, sections 13–17 § ABL where the purpose of the regulations is to set a limit on how far a loss-making activity may be continued before the business must be interrupted by liquidation. Critical capital shortage means that the company's equity is less than half of the registered share capital. Regulation in Chapter 25 ABL contains a pattern of action that the board is obliged to act in a number of situations. Failure to comply with the obligations of Chapter 25 ABL when critical capital deficiency is feared, a liability arises for obligations arising during the time the omission exists, which is called the liability period. In order to assess the responsibility period, this is done by a number of requisites having to be fulfilled. The board members can also avoid co-responsibility, which means that the liability period also has an end and here are various opportunities one can take. There is some uncertainty as to the legal situation and about which situations constitute an end to the liability period. If co-responsibility is deemed to exist, the individual board member has the opportunity to show that he or she has not been negligent and thereby avoid responsibility. In order for a board member not to be regarded as negligent, a ground for discharge from liability must exist. If the member succeeds in showing that negligence does not exist, he or she avoids responsibility for the obligations incurred.
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