Förenklingar i aktiebolagslagen m.m., SOU 2009:34 - Regeringen

Summary
Introduction
The main remit of the Inquiry has been to consider amendments to
the Companies Act (2005:551) and the Companies Ordinance
(2005:559) that will simplify matters for limited companies. The
work of the Inquiry has focused particularly on the needs of small
limited companies for simpler regulations in the area of company
law. In addition to proposing simplifications, the Inquiry has also
been tasked with considering the need for a new type of company,
reviewing the provisions on remuneration for senior management
of listed companies and considering whether a special time-bar rule
should be added to the Partnership and Non-registered Partnership
Act (1980:1102).
In January 2009 more than 347 000 limited companies were registered
in the Companies Registry. Some 1 200 of these were public
limited companies, so the remainder were private limited companies.
The bulk of the private limited companies are small limited
companies, i.e. companies with a limited number of owners, a small
turnover and few employees. The proposals for simplifications
presented in this report are aimed at all private limited companies.
Consequently, no dividing line has been drawn in relation to the
number of employees, the number of shareholders, turnover or
similar criteria. This means that the Act need not be complicated
by sub-categories of private limited companies.
One way of simplifying matters for these companies is to assist
them in fulfilling their obligations by, for example, providing information,
templates and eServices. This kind of assistance does not
reduce the information requirements in the legislation, but can
facilitate the day-to-day work of the companies. Some of the simplifications
proposed in the report include the expansion of the infor-
27