A set-off issue (Swedish: kvittningsemission) is a new share issue where the subscriber pays by setting off a claim against the company, such as a loan (kvittning). The company's debt decreases and its equity increases, without any money changing hands.
Set-off issues often strengthen the balance sheet or turn a lender into a shareholder. The number of shares increases and existing owners may face dilution. The new shares are entered in the share ledger once the issue is registered.
A new share issue is when a limited company issues new shares for payment to increase its capital.
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A non-cash issue is a share issue in which the new shares are paid for with property instead of cash.
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Dilution means existing owners' stake in the company decreases when new shares are issued.
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An issue resolution is the decision to issue new shares or other securities.
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