{"product_id":"vinstutdelning-efterutdelning-aktiebolag-2027","title":"Dividend \u0026 Subsequent Distribution Ltd 2026\/2027 – Board Proposals, Minutes \u0026 Excel | Word\/PDF","description":"\u003csection class=\"mb-product-content\"\u003e\n\u003ch2\u003eProfit distribution \u0026amp; subsequent distribution – template package for private limited companies\u003c\/h2\u003e\n\n\u003cp\u003eDoes a Swedish limited company need to decide on a \u003cstrong\u003esubsequent distribution at an extraordinary general meeting\u003c\/strong\u003e? This template package helps you prepare a formal proposal for distribution, a reasoned statement according to the prudence rule, the board's report, the decision at an extraordinary general meeting, and administrative follow-up in Excel. The documents are intended primarily for \u003cstrong\u003ecash dividends in private share certificate companies\u003c\/strong\u003e that are not central securities depository (CSD) companies.\u003c\/p\u003e\n\n\u003cdiv style=\"background:#ecf5f7;border:2px solid #277c88;border-radius:12px;padding:19px 22px;margin:20px 0\"\u003e\n\n\u003ch3 style=\"margin-top:0\"\u003e01. Package contents\u003c\/h3\u003e\n\n\u003cp\u003e\u003cstrong\u003e7 editable Word documents, 7 corresponding searchable PDF files, and 1 Excel workbook\u003c\/strong\u003e (9 tabs). A total of 15 files in a downloadable ZIP package. Five Swedish working templates, one Swedish guide, and one English user guide. 2027 edition, Swedish law.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"background:#f3f7fa;border:2px solid #b4c8d6;border-radius:12px;padding:19px 22px;margin:20px 0\"\u003e\n\n\u003ch3 style=\"margin-top:0\"\u003e02. What the files contain\u003c\/h3\u003e\n\n\u003cp\u003eComplete and editable materials for board proposals, reasoned prudence statements, reports on events and transfers of value, minutes of general meetings, payment logs, and administrative Excel control. \u003cstrong\u003eNo auditor's statement that can be signed in an auditor's name is included\u003c\/strong\u003e; such an audit must be carried out by a qualified auditor when required.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eAll documents in the ZIP file\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"border-collapse:collapse;width:100%;font-size:0.95em\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#ecf2f5\"\u003e\n\n\u003cth style=\"padding:9px\"\u003eNo.\u003c\/th\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003eUse\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e01\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eBoard's proposal for subsequent distribution\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eAmount per share, payment date, remaining room, and annex requirements.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e02\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eReasoned board statement\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eAssessment of solidity, liquidity, risks, and the prudence rule.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e03\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eReport on material events\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDecided transfers of value, restricted equity, and significant events since the annual report.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e04\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eMinutes for extraordinary general meeting\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDecision template with voting list, formalities, payment date, and registration responsibility.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e05\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eRegistration and payment log\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eChecklist for the Swedish Companies Registration Office, bank payment, and KU31.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e06\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eUser guide in Swedish\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eLegal prerequisites, annex requirements, and three test scenarios.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e07\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eEnglish User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eEnglish orientation regarding the Swedish legal process.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e08\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003e\u003cstrong\u003eExcel – Subsequent distribution register 2027\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eDashboard, prerequisites, previous transfers of value, shareholders, distributions, annexes, checks, payments, and reading instructions.\u003c\/td\u003e\n\n\u003ctd style=\"border:1px solid #d5e0e7;padding:9px\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003ch2\u003eWhat is required to decide on a subsequent distribution?\u003c\/h2\u003e\n\n\u003cp\u003eAccording to \u003cstrong\u003eChapter 18, Section 1 of the Swedish Companies Act (2005:551)\u003c\/strong\u003e, the general meeting decides on profit distribution. The proposal must contain the information specified in Chapter 18, Section 3, including the amount per share and the relevant payment date. The board must also provide a \u003cstrong\u003ereasoned statement\u003c\/strong\u003e on the prudence of the distribution in accordance with Chapter 18, Section 4 and Chapter 17, Section 3. Distribution requires sufficient coverage for restricted equity and an individual assessment of, among other things, liquidity, risks, and financial position in general.\u003c\/p\u003e\n\n\u003cp\u003eWhen the annual report is not to be discussed at the meeting, special provisions in \u003cstrong\u003eChapter 18, Sections 5–6\u003c\/strong\u003e apply regarding the remaining disposable amount, previous transfers of value, and supplementary documentation. This includes the board's report on material events as well as rules on audit documents and auditor's statements, which must be checked for the specific company. As a general rule, documents must be kept available according to Chapter 18, Section 7, and the notice of the meeting must state the main content of the proposal according to Chapter 18, Section 8. A distribution decision at a meeting other than the annual general meeting \u003cstrong\u003emust be notified for registration immediately\u003c\/strong\u003e, Chapter 18, Section 10.\u003c\/p\u003e\n\n\u003ch2\u003eWhat amount may be distributed?\u003c\/h2\u003e\n\n\u003cp\u003eThe subsequent distribution is based on available room according to the \u003cstrong\u003emost recently adopted balance sheet\u003c\/strong\u003e, taking into account already decided relevant transfers of value and changes in restricted equity. Profits that have arisen after the most recently adopted balance sheet do not create a new room for subsequent distribution simply by appearing in an interim report. A positive result or bank balance is never a sufficient control.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe Excel workbook is an administrative calculation, not an automatic legal decision-making tool.\u003c\/strong\u003e It may show negative preliminary room and missing documentation, but a positive difference never means that the board or the meeting has approved a legal distribution.\u003c\/p\u003e\n\n\u003ch2\u003eHow to use the templates\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003eRetrieve the latest adopted annual report, meeting minutes, and share register.\u003c\/li\u003e\n\n\u003cli\u003eCheck unrestricted equity, all relevant transfers of value, and changes in restricted equity.\u003c\/li\u003e\n\n\u003cli\u003ePrepare the board proposal and an independent reasoned statement.\u003c\/li\u003e\n\n\u003cli\u003eProduce the board's report and handle the audit documents correctly.\u003c\/li\u003e\n\n\u003cli\u003eCheck the notice, availability of annexes, and formal meeting requirements.\u003c\/li\u003e\n\n\u003cli\u003eMake the decision at a properly convened general meeting and finalize the minutes.\u003c\/li\u003e\n\n\u003cli\u003eNotify the subsequent distribution decision immediately to the Swedish Companies Registration Office.\u003c\/li\u003e\n\n\u003cli\u003eFollow up on payment, shareholders, and tax\/KU31 handling.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eImportant limitations\u003c\/h2\u003e\n\n\u003cp\u003eIntended for cash subsequent distribution in Swedish private share certificate companies. For CSD companies, public companies, group relationships, different classes of shares, dividend in kind, or complicated audit and tax issues, extended review and other or supplementary documents are required. Special minority rules in Chapter 18, Section 11 are not included in the standard proposal. The package does not replace an audit, tax consultation, notification to the Swedish Companies Registration Office, or individual advisory work.\u003c\/p\u003e\n\n\u003ch2\u003eFrequently asked questions about subsequent distribution\u003c\/h2\u003e\n\n\u003ch3\u003eCan the board decide on a subsequent distribution without a general meeting?\u003c\/h3\u003e\n\n\u003cp\u003eNo. According to Chapter 18, Section 1, decisions on profit distribution are made by the general meeting, taking into account the rules on proposals and decisions.\u003c\/p\u003e\n\n\u003ch3\u003eIs the unrestricted equity according to the balance sheet sufficient?\u003c\/h3\u003e\n\n\u003cp\u003eNo. Previous transfers of value, changes in restricted equity, and the prudence rule according to Chapter 17, Sections 3–4 must be taken into account.\u003c\/p\u003e\n\n\u003ch3\u003eIs it possible to distribute profit from a not yet adopted periodic report?\u003c\/h3\u003e\n\n\u003cp\u003eNo. In the case of subsequent distribution, new profits after the most recently adopted annual report cannot alone be added to the distribution room.\u003c\/p\u003e\n\n\u003ch3\u003eMust the decision be notified to the Swedish Companies Registration Office?\u003c\/h3\u003e\n\n\u003cp\u003eYes, decisions from a meeting other than the annual general meeting must be notified for registration immediately according to Chapter 18, Section 10.\u003c\/p\u003e\n\n\u003ch3\u003eIs there an English distribution template?\u003c\/h3\u003e\n\n\u003cp\u003eThe five Swedish working templates are in Swedish. An English user guide is included, but not an English-language distribution document.\u003c\/p\u003e\n\n\u003ch2\u003eRelated documents\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/protokoll-extra-bolagsstamma-kallelse-rostlangd-2027\"\u003eExtraordinary general meeting – minutes, notice, and voting list\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/arsredovisning-mall-aktiebolag-word-pdf\"\u003eAnnual report K2 – limited company\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/aktiebok-mall-excel-komplett-med-forblad\"\u003eShare register – shareholder register in Excel\/Word\/PDF\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2\u003eOfficial sources\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/aktiebolagslag-2005551_sfs-2005-551\/\"\u003eSwedish Companies Act (2005:551), specifically Chapter 17, Sections 3–4 and Chapter 18, Sections 1–10, 13\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/bolagsverket.se\/foretag\/aktiebolag\/drivaaktiebolag\/vinstutdelning\/beslutomvinstutdelningpaextrabolagsstamma.695.html\"\u003eSwedish Companies Registration Office – decision on profit distribution at an extraordinary general meeting\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/skatterochavdrag\/kontrolluppgifter\/kontrolluppgiftomutdelningmedmerapadelagarratt.4.96cca41179bad4b1aaa568.html\"\u003eSwedish Tax Agency – KU31 and information statement regarding dividends, etc.\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003e\u003csmall\u003eAI-assisted internal legal source and document check October 19, 2026. No external lawyer or auditor review has been conducted. Always check current rules and the company's actual circumstances before signing or payment.\u003c\/small\u003e\u003c\/p\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55879462322518,"sku":"UTDEL-AB-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/vinstutdelning-efterutdelning-2027-huvudbild.webp?v=1792423589","url":"https:\/\/mallbutiken.se\/en\/products\/vinstutdelning-efterutdelning-aktiebolag-2027","provider":"Mallbutiken","version":"1.0","type":"link"}