Share capital
The capital the owners put in when a limited company (aktiebolag, AB) is formed, at least SEK 25 000.
Share capital is the amount the shareholders pay into the company in exchange for shares when the limited company is formed. For private limited companies, the minimum permitted share capital is SEK 25 000. The capital can be paid in cash or, with an auditor's certificate, in the form of assets (non-cash consideration, apportegendom).
Share capital is restricted equity. This means it may not be distributed to the owners, unlike unrestricted equity such as retained earnings. However, the money may be used in the business, for example to buy equipment or pay wages.
If more than half of the share capital has been used up, the board must draw up a control balance sheet (kontrollbalansräkning). This is one of the most common pitfalls for newly started companies with little share capital, and something we monitor for our clients as part of their ongoing bookkeeping.
Get a price proposal for your company
Tell us what you need help with and we will come back with a proposal tailored to your needs.
- Free first meeting
- A fixed price before you decide
- No lock-in period
Call us on 031 - 52 40 00, weekdays 09:00 - 17:00. Or fill in the form and we will get back to you within 24 hours on weekdays.