A notation in the share ledger (Swedish: anteckning i aktieboken) records a circumstance relating to a share or its owner, beyond the ownership details. It may concern a transfer restriction in the articles of association, an issued share certificate, a pledge or a change of address.
Notations must be made without delay and dated, so that the history can be followed. A shareholder may need a certificate of notations or a share ledger extract, for example ahead of a sale or due diligence.
A share ledger is a record of a company's shares and who its shareholders are.
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Registration in the share ledger means a new owner or change is recorded and dated in the ledger.
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A share ledger extract is a document showing the share ledger at a specific point in time.
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A transfer restriction is a condition in the articles of association that limits how shares may be transferred.
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