An estate inventory (Swedish: bouppteckning) is the review of a deceased person's assets and debts, and the document drawn up. The surviving spouse's assets and debts are included too. It must be submitted to Skatteverket and shows who the parties to the estate are.
Shares the deceased owned in an unlisted company are included. Before the shares are distributed to heirs, the estate can be entered as shareholder in the share ledger. The inventory and a distribution of the estate then form the basis when the change of ownership is recorded, as in a generational transfer.

An estate of a deceased person is the assets and liabilities left by someone who has died.
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A shareholder is a person or company that owns one or more shares in a limited company.
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A share ledger is a record of a company's shares and who its shareholders are.
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A generational transfer means ownership of a business passes to the next generation, often within a family.
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