Retention concerns how long the share ledger (Swedish: aktiebok) must be kept. Under the Swedish Companies Act, it must be kept while the company exists and for at least ten years after dissolution. The board is responsible for it being kept, preserved and available.
Data removed from a computerized share ledger must also be kept for ten years or more. The full history must be preserved. A digital share ledger makes it easier to show how ownership has changed, for example in a due diligence.
A share ledger is a record of a company's shares and who its shareholders are.
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The board's responsibility for the share ledger means ensuring it is kept, retained and made available.
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The form of the share ledger refers to how it may be kept: digitally, in a bound book or loose-leaf.
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A digital share ledger is a share ledger kept digitally instead of in Excel or on paper.
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