A conditional shareholder contribution is a shareholder contribution made on the condition that it is repaid in the future, once the company has enough unrestricted equity. Repayment is decided by the general meeting.
An unconditional contribution is not repaid at all. Both strengthen the company's equity without new shares being issued, unlike a new share issue, and therefore do not affect the share ledger.
A shareholder contribution is capital an owner injects into the company without receiving new shares.
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Unrestricted equity is the part of equity that may be distributed to shareholders.
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Equity is the difference between a company's assets and its liabilities.
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A new share issue is when a limited company issues new shares for payment to increase its capital.
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