A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible.
Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:liu-872 |
Date | January 2001 |
Creators | Eckerberg, Maria |
Publisher | Linköpings universitet, Ekonomiska institutionen, Ekonomiska institutionen |
Source Sets | DiVA Archive at Upsalla University |
Language | Swedish |
Detected Language | English |
Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
Format | application/pdf |
Rights | info:eu-repo/semantics/openAccess |
Relation | Magisteruppsats från Affärsjuridiska programmet, ; 2001:04 |
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