What must a Swedish share ledger contain?
For a Swedish limited company that is not a central securities depository company (avstämningsbolag), the share ledger must state each share’s number, the shareholder’s name and identification details, and postal address. It must also include information such as share class, issued share certificates and applicable transfer restrictions where relevant. The complete rules are in Chapter 5, Section 5 of the Swedish Companies Act.
Core entries to check
| Entry | What it records |
|---|---|
| Share numbers | The individual shares, listed in numerical order. |
| Shareholder | Name, personal or corporate identity number (or another identifier), and postal address. |
| Share class | The class of each share if the company has more than one class. |
| Certificates and restrictions | Whether share certificates were issued and which statutory restrictions apply. |
This is a summary, not a substitute for the Act. Depository companies have separate content rules in Chapter 5, Sections 11–12.
If you want to start in a spreadsheet, there is a simple share-ledger template to copy. Always check that it fits the company’s circumstances.
When must entries change?
When a new owner provides evidence of acquisition, an authorized person must enter the shareholder without delay, taking applicable transfer restrictions into account. Other changes that must be recorded also need prompt entry. See Chapter 5, Section 9. Our common share-ledger mistakes checklist helps with a review.
Kvanta’s digital share ledger lets you keep share and shareholder information together in one place.