{"id":59615,"date":"2014-12-14T00:00:00","date_gmt":"2014-12-14T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/kontrollera-eget-kapital-fore-arets-slut\/"},"modified":"2018-01-17T15:02:58","modified_gmt":"2018-01-17T15:02:58","slug":"kontrollera-eget-kapital-fore-arets-slut","status":"publish","type":"post","link":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/","title":{"rendered":"Kontrollera eget kapital f\u00f6re \u00e5rets slut"},"content":{"rendered":"

Svenska aktiebolag ska kontrollera sitt eget kapital f\u00f6re r\u00e4kenskaps\u00e5rets slut<\/h3>\n

Den svenska aktiebolagslagen<\/a> 25 kap. 13 \u00a7\u00a7 f\u00f6reskriver att styrelsen genast skall uppr\u00e4tta en kontrollbalansr\u00e4kning om det finns sk\u00e4l att anta att aktiebolagets eget kapital har minskat till mindre \u00e4n h\u00e4lften av det registrerade aktiekapitalet.<\/p>\n

 <\/p>\n

L\u00e4gsta aktiekapital i svenska aktiebolag<\/h3>\n

L\u00e4gsta m\u00f6jliga aktiekapital i svenska aktiebolag \u00e4r enligt lag 50 000 kr. Aktiebolag grundade p\u00e5 minimikapital m\u00e5ste d\u00e4rf\u00f6r kontrollera att det egna kapitalet inte understiger 25 000 kr.<\/p>\n

Revisorn informeras om kontrollbalansr\u00e4kningens resultat<\/h3>\n

Aktiebolag grundade p\u00e5 minimikapital m\u00e5ste informera sin revisor om kontrollbalansr\u00e4kningen visar att det egna kapitalet understiger 25 000 kr. Icke b\u00f6rsnoterade aktiebolag i Sverige \u00e4r skyldiga att f\u00f6rordna en revisor om f\u00f6retaget uppfyller tv\u00e5 av f\u00f6ljande tre krav: f\u00f6retaget har fler \u00e4n tre anst\u00e4llda, mer \u00e4n 1 500 000 kr i balansomslutning, mer \u00e4n 3 000 000 kr i nettooms\u00e4ttning.<\/p>\n

Svenska aktiebolags sammankallande av bolagsst\u00e4mma<\/h3>\n

Styrelsen \u00e4r skyldig att sammankalla en s\u00e4rskild bolagsst\u00e4mma f\u00f6r att besluta om f\u00f6retaget f\u00f6rm\u00e5r uppfylla kravet p\u00e5 eget kapital eller m\u00e5ste inleda avveckling av f\u00f6retaget.<\/p>\n

R\u00e5dgivning till f\u00f6retagare<\/h3>\n

1Office rekommenderar sina kunder att v\u00e4nda sig till sina revisorer f\u00f6r att se \u00f6ver f\u00f6retagets balansr\u00e4kning f\u00f6re r\u00e4kenskaps\u00e5rets slut. L\u00e4s mer h\u00e4r<\/a> om 1Office Sveriges redovisningstj\u00e4nst eller ring 010 510 2000.<\/p>\n","protected":false},"excerpt":{"rendered":"

Svenska aktiebolag ska kontrollera sitt eget kapital f\u00f6re r\u00e4kenskaps\u00e5rets slut Den svenska aktiebolagslagen 25 kap. 13 \u00a7\u00a7 f\u00f6reskriver att styrelsen genast skall uppr\u00e4tta en kontrollbalansr\u00e4kning om det finns sk\u00e4l att anta att aktiebolagets eget kapital har minskat till mindre \u00e4n h\u00e4lften av det registrerade aktiekapitalet.   L\u00e4gsta aktiekapital i svenska aktiebolag L\u00e4gsta m\u00f6jliga aktiekapital i…<\/p>\n","protected":false},"author":1,"featured_media":60360,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[7],"tags":[],"class_list":["post-59615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-okategoriserad","category-7","description-off"],"acf":[],"yoast_head":"\nKontrollera eget kapital f\u00f6re \u00e5rets slut - 1Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kontrollera eget kapital f\u00f6re \u00e5rets slut\" \/>\n<meta property=\"og:description\" content=\"Svenska aktiebolag ska kontrollera sitt eget kapital f\u00f6re r\u00e4kenskaps\u00e5rets slut Den svenska aktiebolagslagen 25 kap. 13 \u00a7\u00a7 f\u00f6reskriver att styrelsen genast skall uppr\u00e4tta en kontrollbalansr\u00e4kning om det finns sk\u00e4l att anta att aktiebolagets eget kapital har minskat till mindre \u00e4n h\u00e4lften av det registrerade aktiekapitalet.   L\u00e4gsta aktiekapital i svenska aktiebolag L\u00e4gsta m\u00f6jliga aktiekapital i…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\" \/>\n<meta property=\"og:site_name\" content=\"1Office\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-14T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-17T15:02:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1279\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Maton\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Maton\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\"},\"author\":{\"name\":\"Michael Maton\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\"},\"headline\":\"Kontrollera eget kapital f\u00f6re \u00e5rets slut\",\"datePublished\":\"2014-12-14T00:00:00+00:00\",\"dateModified\":\"2018-01-17T15:02:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\"},\"wordCount\":242,\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"image\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg\",\"articleSection\":[\"Okategoriserad\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\",\"url\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\",\"name\":\"Kontrollera eget kapital f\u00f6re \u00e5rets slut - 1Office\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/et\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg\",\"datePublished\":\"2014-12-14T00:00:00+00:00\",\"dateModified\":\"2018-01-17T15:02:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#breadcrumb\"},\"inLanguage\":\"sv-SE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage\",\"url\":\"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg\",\"contentUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg\",\"width\":1920,\"height\":1279,\"caption\":\"deadline for P60\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/1office.co\/sv\/office-home-3\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kontrollera eget kapital f\u00f6re \u00e5rets slut\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/1office.co\/et\/#website\",\"url\":\"https:\/\/1office.co\/et\/\",\"name\":\"1Office\",\"description\":\"Making Business Simple\",\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/1office.co\/et\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sv-SE\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/1office.co\/et\/#organization\",\"name\":\"1Office\",\"url\":\"https:\/\/1office.co\/et\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png\",\"contentUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png\",\"width\":300,\"height\":83,\"caption\":\"1Office\"},\"image\":{\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\",\"name\":\"Michael Maton\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g\",\"caption\":\"Michael Maton\"},\"url\":\"https:\/\/1office.co\/sv\/blog\/author\/wp1office\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Kontrollera eget kapital f\u00f6re \u00e5rets slut - 1Office","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/","og_locale":"sv_SE","og_type":"article","og_title":"Kontrollera eget kapital f\u00f6re \u00e5rets slut","og_description":"Svenska aktiebolag ska kontrollera sitt eget kapital f\u00f6re r\u00e4kenskaps\u00e5rets slut Den svenska aktiebolagslagen 25 kap. 13 \u00a7\u00a7 f\u00f6reskriver att styrelsen genast skall uppr\u00e4tta en kontrollbalansr\u00e4kning om det finns sk\u00e4l att anta att aktiebolagets eget kapital har minskat till mindre \u00e4n h\u00e4lften av det registrerade aktiekapitalet.   L\u00e4gsta aktiekapital i svenska aktiebolag L\u00e4gsta m\u00f6jliga aktiekapital i…","og_url":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/","og_site_name":"1Office","article_published_time":"2014-12-14T00:00:00+00:00","article_modified_time":"2018-01-17T15:02:58+00:00","og_image":[{"width":1920,"height":1279,"url":"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg","type":"image\/jpeg"}],"author":"Michael Maton","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Michael Maton","Ber\u00e4knad l\u00e4stid":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#article","isPartOf":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/"},"author":{"name":"Michael Maton","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933"},"headline":"Kontrollera eget kapital f\u00f6re \u00e5rets slut","datePublished":"2014-12-14T00:00:00+00:00","dateModified":"2018-01-17T15:02:58+00:00","mainEntityOfPage":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/"},"wordCount":242,"publisher":{"@id":"https:\/\/1office.co\/et\/#organization"},"image":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage"},"thumbnailUrl":"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg","articleSection":["Okategoriserad"],"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/","url":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/","name":"Kontrollera eget kapital f\u00f6re \u00e5rets slut - 1Office","isPartOf":{"@id":"https:\/\/1office.co\/et\/#website"},"primaryImageOfPage":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage"},"image":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage"},"thumbnailUrl":"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg","datePublished":"2014-12-14T00:00:00+00:00","dateModified":"2018-01-17T15:02:58+00:00","breadcrumb":{"@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/"]}]},{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#primaryimage","url":"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg","contentUrl":"https:\/\/1office.co\/wp-content\/uploads\/2017\/05\/pexels-photo-359989.jpeg","width":1920,"height":1279,"caption":"deadline for P60"},{"@type":"BreadcrumbList","@id":"https:\/\/1office.co\/sv\/blog\/kontrollera-eget-kapital-fore-arets-slut\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/1office.co\/sv\/office-home-3\/"},{"@type":"ListItem","position":2,"name":"Kontrollera eget kapital f\u00f6re \u00e5rets slut"}]},{"@type":"WebSite","@id":"https:\/\/1office.co\/et\/#website","url":"https:\/\/1office.co\/et\/","name":"1Office","description":"Making Business Simple","publisher":{"@id":"https:\/\/1office.co\/et\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/1office.co\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Organization","@id":"https:\/\/1office.co\/et\/#organization","name":"1Office","url":"https:\/\/1office.co\/et\/","logo":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/","url":"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png","contentUrl":"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png","width":300,"height":83,"caption":"1Office"},"image":{"@id":"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933","name":"Michael Maton","image":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g","caption":"Michael Maton"},"url":"https:\/\/1office.co\/sv\/blog\/author\/wp1office\/"}]}},"_links":{"self":[{"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/posts\/59615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/comments?post=59615"}],"version-history":[{"count":0,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/posts\/59615\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/media\/60360"}],"wp:attachment":[{"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/media?parent=59615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/categories?post=59615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1office.co\/sv\/wp-json\/wp\/v2\/tags?post=59615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}