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Vinst - och kapitalandelslån: En jämförande studie av de finansiella instrumenten
2013 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Både vinstandelslån och kapitalandelslån är två välkända finansiella instrument vars förflutna är händelserik. Dessa instrument användes för första gången under Ivar Kreugers tid 1928, vars benämning under den tiden var participating debentures. Dessa låneinstrument blev en succé under en kort tid, tills Kreugerkraschen inträffade 1932, då hela börsen kraschade och alla som hade investerat i de så kallade participating debentures led stora förluster. Sedan dess har rättsläget kring vinstandelslån och kapitalandelslån varit osäkert. Lagstiftaren valde i samband med 1975 års aktiebolagslag att förbjuda kapitalandelslånet, men det blev tillåtet igen 2005 då grunderna för förbudet bland annat, inte var tillräckliga.

Vad gäller skillnader och likheter mellan vinstandelslån och kapitalandelslån kan det konstateras att både skillnaderna och likheterna är flera, vilka kommer att belysas och kartläggas i uppsatsen. Vidare kommer en redogörelse av för- och nackdelar mellan vinstandelslånet och kapitalandelslånet att behandlas, vilket är en viktig del i arbetet, då läsaren erhåller en bredare kunskap om hur de båda skiljer sig åt.

Abstract [en]

Both the participating loan (vinstandelslån) and the share equity loan (kapitalandelslån) are two well-known financial instruments whose past is eventful. These financial instruments were used for the first time during Kreuger's time in 1928, whose specific description during that time was participating debentures. These loan instruments were a success for a short time until the famous Kreuger crash occurred in 1932, the resulting stock market crash caused all those who had invested in so-called participating debentures to procure large losses. Since then, the legal positions regarding participating loan and equity loans have been uncertain. The legislature chose (in connection with the 1975 Companies Act) to prohibit the share equity loan; but in 2005, the restriction was lifted as the grounds for the prohibition were not sufficient.

With regards to the similarities and differences between participating loan and share equity loan it can be concluded that both the differences and the similarities are many, which will be identified and presented in this thesis. Moreover, an explanation of the pros and cons between the participating loan and share equity loan will be given, as well as how to treat them, as the reader will receive a broader understanding of how the two differ.

Place, publisher, year, edition, pages
2013. , 43 p.
Keyword [sv]
Vinstandelslån, Kapitalandelslån, Vinstandelsbevis, Kreuger, Participating Debentures, Lånedebentures, Delägar-debentures, Vinstandelsränta
National Category
Law
Identifiers
URN: urn:nbn:se:hj:diva-28634OAI: oai:DiVA.org:hj-28634DiVA: diva2:882449
Subject / course
IHH, Commercial Law
Supervisors
Available from: 2015-12-15 Created: 2015-12-15 Last updated: 2015-12-15Bibliographically approved

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CiteExportLink to record
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