kapitalændringer
Kapitalændringer refer to alterations in a company's share capital. This can encompass both increases and decreases in the total amount of equity a company has issued. Capital increases are typically undertaken to fund expansion, acquire other businesses, or strengthen the company's financial position. This can be achieved through issuing new shares, which can be offered to existing shareholders or to the public. A rights issue, where existing shareholders are given priority to buy new shares, is a common method of increasing capital. Conversely, capital decreases are less frequent but can occur for various reasons, such as returning excess capital to shareholders, restructuring the company, or rectifying an over-capitalized situation. A share buyback program is one way to reduce capital, where a company repurchases its own shares from the market. Another method for decreasing capital is through a share consolidation, where a certain number of existing shares are combined into a smaller number of shares. These changes often require shareholder approval and must adhere to specific legal and regulatory frameworks applicable to the company's jurisdiction. The process of implementing a kapitalændring involves careful planning, legal documentation, and adherence to reporting requirements.