A share ledger (Swedish: aktiebok) is a record of all the shares in a limited company and of who its shareholders are. It shows who owns what, how many shares each owner holds and which share class they belong to. Every Swedish limited company must keep a share ledger from the moment it is formed.
Under the Swedish Companies Act, the share ledger must include each share's share number, the shareholders' names and registration numbers, the entry date for every share ledger event, and any transfer restrictions such as a pre-emption clause. Entries are kept in numerical order and up to date.
The board is responsible for keeping the share ledger accurate, up to date and available, and it is a public document. Errors can cause problems during funding rounds, sales and due diligence. A digital share ledger keeps it correct at all times.
A digital share ledger is a share ledger kept digitally instead of in Excel or on paper.
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A shareholder is a person or company that owns one or more shares in a limited company.
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Share ledger events are the changes to ownership and shares that are recorded in the share ledger.
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The board's responsibility for the share ledger means ensuring it is kept, retained and made available.
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Streamline the management of your ownership with an online digital share register – get started for free in minutes and let our guides help you easily handle everything from ownership changes to complex processes such as share issues, whether you are a large or small company.
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