A record date (Swedish: avstämningsdag) determines which shareholders are entitled to take part in an event, such as a dividend, a share issue or subscription rights. Issues can change the number of shares and owners' stakes.
In a CSD-registered company, whoever is registered with the central securities depository on the record date holds the right, so ownership data must be correct that day. Shares bought after the ex-dividend date normally do not carry the right to the dividend in question.
A CSD-registered company is a limited company whose share ledger is kept by a central securities depository.
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A dividend is when a limited company distributes part of its profit to its shareholders.
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A share issue is when a limited company issues new securities, usually shares, to raise capital.
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New guide KU31
KU31 without chasing information
Record owners and dividends in NVR throughout the year, and generate your KU31 files directly when it’s time. Deadline: 1 February 2027.