Issuing new shares, from the decision to the registration.
What a nyemission is, the order things happen in, and what goes into the share register at each step.
In short
A nyemission creates new shares. The company receives money or something else of value, the subscribers receive shares, and everyone who does not take part owns a smaller part of the company than before.
Two days matter, and they are not the same day. The new shares go into the share register the day the board allots them. The share capital rises the day Bolagsverket registers the issue. Between the two, the register holds shares that the share capital does not yet count.
The shares can be paid for in three ways, and the register treats them alike: in money, by setting off a debt the company owes the subscriber (a kvittningsemission), or with property (an apportemission). A bonus issue (fondemission) is a different thing and is covered further down.
Step by step
One exception to step 3. When the board has decided the issue on the condition that the general meeting approves it afterwards, the shares may be subscribed, allotted and paid, but they do not go into the register until the meeting has approved. Enter the issue on the day of that approval.
An example
90 000 A shares and a share capital of 45 000 kr; the bolagsordning allows A and B shares. On 14 September 2026 the board, authorised by the annual meeting, decides on an issue of 12 000 B shares at 84 kr per share to Granliden Kapital AB and allots them the same day.
- The company receives 1 008 000 kr.
- From 14 September the register holds 102 000 shares. The new ones are numbers 90 001 to 102 000, in Granliden's name.
- Astrid Lindqvist still has 40 000 shares. They were 44,44 % of the company and are now 39,22 %.
- The share capital stays at 45 000 kr until Bolagsverket registers the issue on 2 October 2026, and is 51 000 kr from that day.
When it does not go through
An issue that is not filed in time, or that Bolagsverket refuses to register, lapses. The shares were in the register, so they have to come out of it again. Bolagsverket can still register an issue filed late when every subscriber consents in writing and the filing arrives within two years of the decision; its page on filing a new issue has the conditions.
In aktiebok.io that is a Void entry on the issue. The issue and its void both stay in History, as everything does: the register shows that the shares were entered and why they are gone.
A bonus issue (fondemission)
In a bonus issue, a fondemission, nobody pays: the company moves its own equity into the share capital, with or without new shares. New shares from it go into the register only after Bolagsverket has registered the decision. So it is entered once, dated on the registration day: an Issue at a price of 0 when it gives new shares, a Capital change when it gives none.
Questions that come up
- Who gets the new shares?
- The decision says. Shareholders have a right to subscribe in proportion to what they hold, unless the decision or the bolagsordning says otherwise. The register records who was allotted shares, not who was offered them.
- Which share numbers do they get?
- The next free ones after the highest number that has been used. The review shows them before you confirm.
- Do the new shares carry hembud?
- They take the förbehåll their class has in the bolagsordning.
- Can new shares be sold before the issue is registered?
- Not in aktiebok.io: shares of an issue that is not registered yet cannot be transferred, cancelled or split. Fill in the registration first.
- We entered the wrong number of shares.
- Reverse the entry from History and enter it again; the history keeps both. A wrong date, basis or price is corrected on the entry itself.
- Does my AI know this?
- Yes. A connected AI reads the same rules before it drafts an issue, asks for the registration date instead of assuming one, and its draft opens in aktiebok.io for you to review.
This page is guidance on keeping the register right, following aktiebolagslagen (2005:551) as amended through SFS 2026:783. It is not legal or tax advice.
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