<p>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.</p>
| Identifer | oai:union.ndltd.org:UPSALLA/oai:DiVA.org:liu-872 |
| Date | January 2001 |
| Creators | Eckerberg, Maria |
| Publisher | Linköping University, Department of Management and Economics, Ekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, text |
| Relation | Magisteruppsats från Affärsjuridiska programmet, ; 2001:04 |
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