Failure to keep a share ledger (Swedish: underlåten aktiebok) means that a company does not keep its share ledger or does not make it available as required by the Swedish Companies Act. It is a criminal offence, sometimes discussed under penalties under ABL.
The board is responsible for ensuring that the share ledger is established, kept, retained and made available. A missing or incomplete ledger also causes problems in changes of ownership and due diligence.
The board's responsibility for the share ledger means ensuring it is kept, retained and made available.
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Public access to the share ledger means the share ledger must be available to anyone who wants to see it.
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Establishing the share ledger means creating it, which must happen once the memorandum is signed.
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Reconstructed share ledger history means past ownership changes are rebuilt to obtain a correct share ledger.
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Streamline the management of your ownership with an online digital share register – get started for free in minutes and let our guides help you easily handle everything from ownership changes to complex processes such as share issues, whether you are a large or small company.
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