The form of the share ledger (aktiebokens form) describes how a limited company may keep its share ledger. In companies that are not CSD-registered, it can be kept digitally, in a bound book or in a secure loose-leaf (card) system. Unauthorized persons must not be able to change the information.
Whatever the form, the board is responsible for keeping, retaining and making the share ledger available. A digital share ledger makes it easier to enter and date events without delay.

A share ledger is a record of a company's shares and who its shareholders are.
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A digital share ledger is a share ledger kept digitally instead of in Excel or on paper.
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Retention of the share ledger means keeping it while the company exists and for at least ten years after.
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Public access to the share ledger means the share ledger must be available to anyone who wants to see it.
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