Capital increases in connection with cash deposits

Increases in a company's share capital may occur in connection with an increase in the nominal value of existing shares or in connection with new share subscriptions.

Where can you find out if you have participated in a capital increase in connection with a cash deposit?

The company will have issued a notification to the Register of Business Enterprises and the increase in capital will have been registered there. You will also find a report on capital increases in board meeting minutes and general meeting resolutions.

What principles are used as a basis for determining the input value?

The write-up of the nominal value of the existing shares will entail an increase in the input value of the shares with the amount paid being distributed equally between each share.

In the case of shares acquired through new subscriptions, the input value is added to the paid-up share capital, including any premium paid, plus any costs for subscription rights used to acquire the share.