{"id":1684,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1684"},"modified":"2026-10-21T08:57:44","modified_gmt":"2026-10-21T06:57:44","slug":"foretagsvardering","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/foretagsvardering\/","title":{"rendered":"V\u00e4rdering av f\u00f6retag, verksamheter och andelar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1684\" class=\"elementor elementor-1684 elementor-33\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a54ab6 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4a54ab6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dac4a12 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dac4a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c78ebd e-con-full ca-split e-flex e-con e-parent\" data-id=\"5c78ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-267421b e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"267421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c33c79 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"9c33c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; F\u00f6retagsv\u00e4rdering<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c08e8f elementor-widget elementor-widget-html\" data-id=\"8c08e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Beslut <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-331ce93 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"331ce93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">V\u00e4rdering av f\u00f6retag, verksamheter och andelar<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777333 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5777333\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi fastst\u00e4ller v\u00e4rdet p\u00e5 ditt f\u00f6retag, en verksamhet eller ett innehav av andelar med en erk\u00e4nd metod, pr\u00f6vade antaganden och en rapport som h\u00e5ller inf\u00f6r del\u00e4gare, k\u00f6pare eller domstol.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f418268 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"f418268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9321c39 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9321c39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e68edd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9e68edd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9c56ea elementor-widget elementor-widget-html\" data-id=\"b9c56ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Beslut<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>LSC (art. 353\u2013355)<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98ee244 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"98ee244\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-3392de1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3392de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ccd6b8 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2ccd6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-201f40e e-con-full ca-toc e-flex e-con e-parent\" data-id=\"201f40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b5fce elementor-widget elementor-widget-html\" data-id=\"b8b5fce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7255e3c e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7255e3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d96158 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5d96158\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-315793c elementor-widget elementor-widget-html\" data-id=\"315793c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>En f\u00f6retagsv\u00e4rdering \u00e4r en motiverad och oberoende bed\u00f6mning av v\u00e4rdet p\u00e5 ett bolag, en verksamhet eller ett innehav av andelar vid en viss tidpunkt. Den beh\u00f6vs vid k\u00f6p och f\u00f6rs\u00e4ljning, n\u00e4r investerare kommer in, vid omstruktureringar, arv, konflikter mellan del\u00e4gare och tvister. Den spanska lagen om kapitalbolag (LSC) kr\u00e4ver att det verkliga v\u00e4rdet fastst\u00e4lls av en oberoende expert, utsedd av handelsregistratorn, n\u00e4r bolaget och den del\u00e4gare som uttr\u00e4der eller utesluts inte kommer \u00f6verens (art. 353\u2013355).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ab01c elementor-widget elementor-widget-html\" data-id=\"18ab01c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49e4813 elementor-widget elementor-widget-html\" data-id=\"49e4813\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>Att v\u00e4rdera ett f\u00f6retag handlar inte om att till\u00e4mpa en formel. Det handlar om att bed\u00f6ma vad en verksamhet \u00e4r v\u00e4rd vid en viss tidpunkt och f\u00f6r ett visst syfte, utifr\u00e5n dess f\u00f6rm\u00e5ga att generera kassafl\u00f6de, dess risk och vad marknaden betalar f\u00f6r j\u00e4mf\u00f6rbara f\u00f6retag. Resultatet \u00e4r ett <strong>motiverat v\u00e4rdeintervall<\/strong> med de antaganden som ligger till grund f\u00f6r det, som kan anv\u00e4ndas f\u00f6r att f\u00f6rhandla, fatta beslut eller styrka v\u00e4rdet inf\u00f6r tredje man.<\/p><p>P\u00e5 Controlaudit g\u00f6r vi oberoende och objektiva v\u00e4rderingar av bolag, verksamheter och f\u00f6retagstillg\u00e5ngar. Vi utg\u00e5r fr\u00e5n realistiska finansiella prognoser, som vi analyserar eller tar fram tillsammans med f\u00f6retagets ledning f\u00f6r att s\u00e4kerst\u00e4lla att aff\u00e4rsstrategin och de ekonomiska scenarierna h\u00e4nger ihop. P\u00e5 den grunden till\u00e4mpar vi de mest erk\u00e4nda metoderna i yrkespraxis, med s\u00e4rskild tonvikt p\u00e5 <strong>diskonterade kassafl\u00f6den<\/strong>, som vi st\u00e4mmer av mot <strong>multiplar<\/strong> f\u00f6r b\u00f6rsnoterade bolag och j\u00e4mf\u00f6rbara transaktioner. N\u00e4r verksamhetens art motiverar det, till exempel i f\u00f6rvaltningsbolag eller bolag med \u00e5terkommande f\u00f6rluster, anv\u00e4nder vi \u00e4ven metoder som bygger p\u00e5 justerat eget kapital.<\/p><p>En v\u00e4rdering \u00e4r anv\u00e4ndbar om den h\u00e5ller n\u00e4r tredje man granskar den: k\u00f6paren, den oeniga del\u00e4garen, myndigheten eller domaren. D\u00e4rf\u00f6r dokumenterar vi k\u00e4llorna, f\u00f6rklarar varje antagande och redovisar k\u00e4nslighetsanalyser som visar hur v\u00e4rdet f\u00f6r\u00e4ndras om nyckelvariablerna f\u00f6r\u00e4ndras.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-229261e elementor-widget elementor-widget-html\" data-id=\"229261e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Del\u00e4gare som k\u00f6per eller s\u00e4ljer andelar sinsemellan eller \u00e4ndrar \u00e4garstrukturen i ett familjef\u00f6retag.<\/li><li>Bolag och del\u00e4gare i en process om uttr\u00e4de eller uteslutning som beh\u00f6ver fastst\u00e4lla andelarnas verkliga v\u00e4rde.<\/li><li>F\u00f6retag som f\u00f6rbereder en investerares intr\u00e4de, en avyttring eller f\u00f6rs\u00e4ljning av verksamheten.<\/li><li>Koncerner som genomf\u00f6r fusioner, delningar eller apport\u00f6verl\u00e5telser och beh\u00f6ver underbygga utbytesf\u00f6rh\u00e5llandet eller v\u00e4rdet p\u00e5 det som tillskjuts.<\/li><li>Familjer som planerar ett generationsskifte eller f\u00f6rdelar ett arv som omfattar andelar i onoterade bolag.<\/li><li>Advokater och parter i tvister eller skiljef\u00f6rfaranden d\u00e4r v\u00e4rdet p\u00e5 ett f\u00f6retag eller ett innehav \u00e4r omtvistat.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06979a elementor-widget elementor-widget-html\" data-id=\"b06979a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p>Det finns ingen enskild regel om hur ett f\u00f6retag ska v\u00e4rderas, men flera lagar kr\u00e4ver <strong>verkligt v\u00e4rde<\/strong> och medverkan av en <strong>oberoende expert<\/strong> i vissa situationer.<\/p><p>Vid <strong>del\u00e4gares uttr\u00e4de och uteslutning<\/strong> f\u00f6reskriver <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a353' target='_blank' rel='noopener'>art. 353 i den spanska lagen om kapitalbolag<\/a> att andelarna eller aktierna, om bolaget och del\u00e4garen inte \u00e4r \u00f6verens om det verkliga v\u00e4rdet eller om vem som ska v\u00e4rdera dem och hur, ska v\u00e4rderas av en oberoende expert som utses av handelsregistratorn (registrador mercantil) p\u00e5 bolagets s\u00e4te. Om aktierna \u00e4r upptagna till handel p\u00e5 en officiell andrahandsmarknad \u00e4r inl\u00f6senv\u00e4rdet den genomsnittliga b\u00f6rskursen under det senaste kvartalet. Enligt art. 354 f\u00e5r experten inh\u00e4mta all information fr\u00e5n bolaget som han eller hon anser vara relevant och ska l\u00e4mna sitt utl\u00e5tande inom h\u00f6gst tv\u00e5 m\u00e5nader fr\u00e5n utn\u00e4mningen, delge det genom notarie och ge in en kopia till handelsregistret (Registro Mercantil). Art. 355 anger att bolaget betalar arvodet, med en s\u00e4rskild regel vid uteslutning.<\/p><p>De lagstadgade grunderna f\u00f6r uttr\u00e4de finns bland annat i art. 346 (till exempel ers\u00e4ttning eller v\u00e4sentlig \u00e4ndring av verksamhetsf\u00f6rem\u00e5let eller f\u00f6rl\u00e4ngning av bolagets varaktighet) och i art. 348 bis (utebliven utdelning under de f\u00f6ruts\u00e4ttningar som anges d\u00e4r). Grunderna f\u00f6r uteslutning av del\u00e4gare i ett bolag med begr\u00e4nsat ansvar (sociedad limitada) regleras i art. 350.<\/p><p>Vid <strong>\u00f6verl\u00e5telse av andelar i en sociedad limitada<\/strong> utan reglering i bolagsordningen, n\u00e4r \u00f6verl\u00e5telsen sker mot annat vederlag \u00e4n k\u00f6p eller utan vederlag och parterna inte kommer \u00f6verens om priset, avses enligt art. 107.2.d med verkligt v\u00e4rde det v\u00e4rde som fastst\u00e4lls av en oberoende expert, <strong>som inte \u00e4r bolagets revisor<\/strong>, utsedd av styrelsen.<\/p><p>Vid tvister l\u00e4ggs v\u00e4rderingen fram som ett sakkunnigutl\u00e5tande enligt den spanska civilprocesslagen (Ley de Enjuiciamiento Civil) (se <a href='\/sv\/tjanster\/sakkunnigbevisning\/'>sakkunnigbevisning<\/a>). Om vi \u00e4r bolagets revisorer analyserar vi, innan vi \u00e5tar oss en v\u00e4rdering, j\u00e4vsreglerna i den spanska revisionslagen, lag 22\/2015 (art. 14\u201316), och vi tar inte uppdrag som \u00e4ventyrar v\u00e5rt oberoende.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Del\u00e4gares uttr\u00e4de utan \u00f6verenskommelse om v\u00e4rdet<\/th><td>Art. 346, 348 bis och 353 LSC<\/td><td>Verkligt v\u00e4rde fastst\u00e4llt av oberoende expert utsedd av handelsregistratorn.<\/td><\/tr><tr><th scope=\"row\">Uteslutning av del\u00e4gare i en sociedad limitada<\/th><td>Art. 350, 353 och 355 LSC<\/td><td>V\u00e4rdering av oberoende expert; bolaget f\u00e5r dra av den proportionella delen av arvodet fr\u00e5n inl\u00f6senbeloppet.<\/td><\/tr><tr><th scope=\"row\">Den oberoende expertens utl\u00e5tande<\/th><td>Art. 354 LSC<\/td><td>Tillg\u00e5ng till bolagets information och utl\u00e5tande inom h\u00f6gst tv\u00e5 m\u00e5nader fr\u00e5n utn\u00e4mningen, delgivet genom notarie.<\/td><\/tr><tr><th scope=\"row\">\u00d6verl\u00e5telse av andelar i en SL utan vederlag eller mot annat vederlag \u00e4n k\u00f6p<\/th><td>Art. 107.2.d LSC<\/td><td>Utan \u00f6verenskommelse fastst\u00e4lls verkligt v\u00e4rde av en oberoende expert som inte \u00e4r bolagets revisor.<\/td><\/tr><tr><th scope=\"row\">Omtvistat v\u00e4rde i en r\u00e4tteg\u00e5ng<\/th><td>Art. 335 ff. civilprocesslagen<\/td><td>V\u00e4rderingen l\u00e4ggs fram som sakkunnigutl\u00e5tande och den sakkunnige kan h\u00f6ras i r\u00e4tteg\u00e5ngen.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4649e90 elementor-widget elementor-widget-html\" data-id=\"4649e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Diskonterade kassafl\u00f6den<\/h3><p>Prognos \u00f6ver verksamhetens fria kassafl\u00f6den och diskontering med en r\u00e4nta som speglar risken, med restv\u00e4rde och k\u00e4nslighetsanalys av nyckelvariablerna.<\/p><\/div><div><h3>Marknadsmultiplar<\/h3><p>Avst\u00e4mning mot multiplar f\u00f6r b\u00f6rsnoterade bolag och j\u00e4mf\u00f6rbara transaktioner, justerade f\u00f6r storlek, bransch och likviditet, som huvudmetod eller kontrollmetod.<\/p><\/div><div><h3>Substansv\u00e4rdemetoder<\/h3><p>Eget kapital justerat till marknadsv\u00e4rdet p\u00e5 tillg\u00e5ngar och skulder, l\u00e4mpligt f\u00f6r f\u00f6rvaltningsbolag, holdingbolag eller bolag under likvidation.<\/p><\/div><div><h3>Bolagsr\u00e4ttsliga v\u00e4rderingar<\/h3><p>Verkligt v\u00e4rde vid del\u00e4gares uttr\u00e4de eller uteslutning, \u00f6verl\u00e5telse av andelar, fusioner och delningar (utbytesf\u00f6rh\u00e5llande) samt apport\u00f6verl\u00e5telser till andra bolag.<\/p><\/div><div><h3>V\u00e4rderingar f\u00f6r familjef\u00f6retag<\/h3><p>Generationsskiften, arvskiften och f\u00f6r\u00e4ndringar i \u00e4garstrukturen, med ett v\u00e4rde som alla i familjen kan f\u00f6rst\u00e5.<\/p><\/div><div><h3>V\u00e4rderingar vid tvister och rekonstruktioner<\/h3><p>V\u00e4rderingsutl\u00e5tanden som h\u00e5ller i domstols- eller skiljef\u00f6rfaranden och i processer f\u00f6r rekonstruktion eller f\u00f6rs\u00e4ljning av produktionsenheter.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472a07f elementor-widget elementor-widget-html\" data-id=\"472a07f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Syfte och v\u00e4rderingstidpunkt<\/h3><p>Vi fastst\u00e4ller vad v\u00e4rdet ska anv\u00e4ndas till, per vilket datum, vad som ska v\u00e4rderas (f\u00f6retag, verksamhet, andel) och vem som ska anv\u00e4nda rapporten. Kontroll av oberoende innan vi \u00e5tar oss uppdraget.<\/p><\/li><li><b>02<\/b><h3>Historisk analys och verksamhetsanalys<\/h3><p>Genomg\u00e5ng av r\u00e4kenskaperna f\u00f6r de senaste \u00e5ren, normalisering av resultat och intervjuer med ledningen om marknad, kunder och konkurrens. Riktv\u00e4rde: 1\u20132 veckor.<\/p><\/li><li><b>03<\/b><h3>Prognoser och antaganden<\/h3><p>Granskning eller framtagning, tillsammans med ledningen, av de finansiella prognoserna och avst\u00e4mning av antagandena mot bransch- och marknadsdata.<\/p><\/li><li><b>04<\/b><h3>Till\u00e4mpning av metoder och avst\u00e4mning<\/h3><p>Ber\u00e4kning med de metoder som passar syftet, j\u00e4mf\u00f6relse mellan dem och k\u00e4nslighetsanalys f\u00f6r att fastst\u00e4lla ett motiverat v\u00e4rdeintervall.<\/p><\/li><li><b>05<\/b><h3>Rapport och f\u00f6rsvar<\/h3><p>V\u00e4rderingsrapporten l\u00e4mnas och vid behov presenteras den f\u00f6r del\u00e4gare, k\u00f6pare, notarie, register eller domstol, och utl\u00e5tandet bekr\u00e4ftas inf\u00f6r domstolen.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-babe124 elementor-widget elementor-widget-html\" data-id=\"babe124\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>\u00c5rsbokslut f\u00f6r de tre till fem senaste r\u00e4kenskaps\u00e5ren och, om s\u00e5dana finns, revisionsber\u00e4ttelser.<\/li><li>Balans- och resultatr\u00e4kning f\u00f6r innevarande r\u00e4kenskaps\u00e5r per ett s\u00e5 aktuellt datum som m\u00f6jligt.<\/li><li>Budget och aff\u00e4rsplan med antaganden om f\u00f6rs\u00e4ljning, marginaler och investeringar.<\/li><li>Specifikation av finansiell skuld, likvida medel och \u00e5taganden utanf\u00f6r balansr\u00e4kningen.<\/li><li>Fastighetsv\u00e4rderingar eller marknadsv\u00e4rden f\u00f6r fastigheter och andra v\u00e4sentliga tillg\u00e5ngar, om s\u00e5dana finns.<\/li><li>Bolagsordning, aktie\u00e4garavtal och \u00f6verenskommelser om \u00f6verl\u00e5telse eller v\u00e4rdering av andelar.<\/li><li>Information om de viktigaste kunderna, v\u00e4sentliga avtal och personalstrukturen.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>V\u00e4rderingsrapport med syfte, tidpunkt, metoder, antaganden, k\u00e4llor och slutsats om v\u00e4rde eller v\u00e4rdeintervall.<\/li><li>V\u00e4rderingsmodell med k\u00e4nslighetsanalys av nyckelvariablerna.<\/li><li>Sammanfattning f\u00f6r del\u00e4gare, investerare eller andra ber\u00f6rda.<\/li><li>I f\u00f6rekommande fall anpassning av rapporten f\u00f6r anv\u00e4ndning som sakkunnigutl\u00e5tande och bekr\u00e4ftelse inf\u00f6r domstolen.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8e46 elementor-widget elementor-widget-html\" data-id=\"9ae8e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4608b6f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"4608b6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7341\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7341\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vilken v\u00e4rderingsmetod \u00e4r b\u00e4st?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7341\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7341\"><p>Det beror p\u00e5 verksamheten och syftet. F\u00f6r f\u00f6retag i drift som kan generera kassafl\u00f6de \u00e4r diskonterade kassafl\u00f6den referensmetoden, avst\u00e4md mot marknadsmultiplar. F\u00f6r f\u00f6rvaltningsbolag eller bolag med \u00e5terkommande f\u00f6rluster \u00e4r metoder som bygger p\u00e5 justerat eget kapital oftast mer l\u00e4mpliga.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7342\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7342\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r verkligt v\u00e4rde n\u00e4r en del\u00e4gare uttr\u00e4der?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7342\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7342\"><p>Det \u00e4r det v\u00e4rde som den spanska lagen om kapitalbolag anv\u00e4nder f\u00f6r att l\u00f6sa ut den del\u00e4gare som uttr\u00e4der eller utesluts. Om bolaget och del\u00e4garen inte kommer \u00f6verens om v\u00e4rdet eller om vem som ska ber\u00e4kna det, fastst\u00e4lls det av en oberoende expert som utses av handelsregistratorn p\u00e5 bolagets s\u00e4te (art. 353 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7343\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7343\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hur l\u00e5ng tid tar handelsregistrets oberoende expert?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7343\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7343\"><p>Art. 354 i den spanska lagen om kapitalbolag anger att utl\u00e5tandet ska l\u00e4mnas inom h\u00f6gst tv\u00e5 m\u00e5nader fr\u00e5n utn\u00e4mningen. Det delges bolaget och de ber\u00f6rda del\u00e4garna genom notarie och ges in till handelsregistret (Registro Mercantil).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7344\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7344\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vem betalar expertens v\u00e4rdering n\u00e4r en del\u00e4gare uttr\u00e4der?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7344\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7344\"><p>Bolaget, enligt art. 355 i den spanska lagen om kapitalbolag. Vid uteslutning f\u00e5r bolaget fr\u00e5n det belopp som ska betalas till den uteslutna del\u00e4garen dra av den del av arvodet som motsvarar del\u00e4garens andel av kapitalet.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7345\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7345\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan bolagets revisor v\u00e4rdera dess andelar?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7345\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7345\"><p>Lagen utesluter det uttryckligen i vissa fall, till exempel vid \u00f6verl\u00e5telse av andelar enligt art. 107.2.d i den spanska lagen om kapitalbolag, som kr\u00e4ver en annan expert \u00e4n revisorn. Generellt g\u00e4ller att vi, om vi \u00e4r bolagets revisorer, analyserar j\u00e4vsreglerna i den spanska revisionslagen innan vi \u00e5tar oss uppdraget.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7346\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7346\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan en v\u00e4rdering anv\u00e4ndas vid arv eller g\u00e5va av andelar?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7346\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7346\"><p>Ja, som underlag f\u00f6r f\u00f6rdelningen mellan arvingarna och f\u00f6r planeringen av generationsskiftet. Skattekonsekvenserna styrs av till\u00e4mplig skattelagstiftning, s\u00e5 v\u00e4rderingen b\u00f6r samordnas med familjens skatter\u00e5dgivare.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7347\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7347\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan jag anv\u00e4nda v\u00e4rderingen i en r\u00e4tteg\u00e5ng?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7347\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7347\"><p>Ja. V\u00e4rderingen kan ges in som sakkunnigutl\u00e5tande tillsammans med st\u00e4mningsans\u00f6kan eller svarom\u00e5let, enligt den spanska civilprocesslagen, och den sakkunnige kan inst\u00e4lla sig i r\u00e4tteg\u00e5ngen f\u00f6r att f\u00f6rklara den och besvara fr\u00e5gor fr\u00e5n parterna och domstolen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vilken v\\u00e4rderingsmetod \\u00e4r b\\u00e4st?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 verksamheten och syftet. F\\u00f6r f\\u00f6retag i drift som kan generera kassafl\\u00f6de \\u00e4r diskonterade kassafl\\u00f6den referensmetoden, avst\\u00e4md mot marknadsmultiplar. F\\u00f6r f\\u00f6rvaltningsbolag eller bolag med \\u00e5terkommande f\\u00f6rluster \\u00e4r metoder som bygger p\\u00e5 justerat eget kapital oftast mer l\\u00e4mpliga.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r verkligt v\\u00e4rde n\\u00e4r en del\\u00e4gare uttr\\u00e4der?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r det v\\u00e4rde som den spanska lagen om kapitalbolag anv\\u00e4nder f\\u00f6r att l\\u00f6sa ut den del\\u00e4gare som uttr\\u00e4der eller utesluts. Om bolaget och del\\u00e4garen inte kommer \\u00f6verens om v\\u00e4rdet eller om vem som ska ber\\u00e4kna det, fastst\\u00e4lls det av en oberoende expert som utses av handelsregistratorn p\\u00e5 bolagets s\\u00e4te (art. 353 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e5ng tid tar handelsregistrets oberoende expert?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Art. 354 i den spanska lagen om kapitalbolag anger att utl\\u00e5tandet ska l\\u00e4mnas inom h\\u00f6gst tv\\u00e5 m\\u00e5nader fr\\u00e5n utn\\u00e4mningen. Det delges bolaget och de ber\\u00f6rda del\\u00e4garna genom notarie och ges in till handelsregistret (Registro Mercantil).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vem betalar expertens v\\u00e4rdering n\\u00e4r en del\\u00e4gare uttr\\u00e4der?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bolaget, enligt art. 355 i den spanska lagen om kapitalbolag. Vid uteslutning f\\u00e5r bolaget fr\\u00e5n det belopp som ska betalas till den uteslutna del\\u00e4garen dra av den del av arvodet som motsvarar del\\u00e4garens andel av kapitalet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan bolagets revisor v\\u00e4rdera dess andelar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lagen utesluter det uttryckligen i vissa fall, till exempel vid \\u00f6verl\\u00e5telse av andelar enligt art. 107.2.d i den spanska lagen om kapitalbolag, som kr\\u00e4ver en annan expert \\u00e4n revisorn. Generellt g\\u00e4ller att vi, om vi \\u00e4r bolagets revisorer, analyserar j\\u00e4vsreglerna i den spanska revisionslagen innan vi \\u00e5tar oss uppdraget.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan en v\\u00e4rdering anv\\u00e4ndas vid arv eller g\\u00e5va av andelar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja, som underlag f\\u00f6r f\\u00f6rdelningen mellan arvingarna och f\\u00f6r planeringen av generationsskiftet. Skattekonsekvenserna styrs av till\\u00e4mplig skattelagstiftning, s\\u00e5 v\\u00e4rderingen b\\u00f6r samordnas med familjens skatter\\u00e5dgivare.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan jag anv\\u00e4nda v\\u00e4rderingen i en r\\u00e4tteg\\u00e5ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. V\\u00e4rderingen kan ges in som sakkunnigutl\\u00e5tande tillsammans med st\\u00e4mningsans\\u00f6kan eller svarom\\u00e5let, enligt den spanska civilprocesslagen, och den sakkunnige kan inst\\u00e4lla sig i r\\u00e4tteg\\u00e5ngen f\\u00f6r att f\\u00f6rklara den och besvara fr\\u00e5gor fr\\u00e5n parterna och domstolen.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a755ee elementor-widget elementor-widget-html\" data-id=\"4a755ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2010, konsoliderad text av spanska lagen om kapitalbolag (Ley de Sociedades de Capital) (art. 107, 346, 348 bis, 350 och 353\u2013355)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas) (art. 14\u201316, oberoende)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"noopener\">Lag 1\/2000 av den 7 januari, spanska civilprocesslagen (Ley de Enjuiciamiento Civil) (art. 335 ff.)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d11f56 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8d11f56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ffc61a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5ffc61a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ec8f28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5ec8f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74932b7 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"74932b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3572681 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"3572681\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe3ff1f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"fe3ff1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c87f44f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"c87f44f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3b74f6e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3b74f6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c897b elementor-widget elementor-widget-html\" data-id=\"f8c897b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9168b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ca9168b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Finansiell due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cfa84 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cfa84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Grundlig analys vid f\u00f6retagsf\u00f6rv\u00e4rv, f\u00f6rs\u00e4ljningar och omstruktureringar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872ce14 elementor-widget elementor-widget-html\" data-id=\"872ce14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell due diligence<\/span><span>Skattem\u00e4ssig due diligence<\/span><span>Arbetsr\u00e4ttslig due diligence<\/span><span>Riskkapital och family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac069 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"03ac069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ac03143 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac03143\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/livskraftsplaner\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f0522d elementor-widget elementor-widget-html\" data-id=\"1f0522d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b6db5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6b6db5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planer f\u00f6r fortsatt livskraft<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb956a8 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"cb956a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Utv\u00e4rdering av aff\u00e4rsplaner och analys av ekonomisk och finansiell livskraft.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c845eaa elementor-widget elementor-widget-html\" data-id=\"c845eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell rekonstruktion<\/span><span>Aff\u00e4rsplaner<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c98229 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3c98229\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-60a357f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"60a357f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsstrategi\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-007b939 elementor-widget elementor-widget-html\" data-id=\"007b939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa02165 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"aa02165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsstrategi och styrning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1f3df5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f1f3df5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e5dgivning inom strategisk planering med ett personligt anpassat uppl\u00e4gg.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c437536 elementor-widget elementor-widget-html\" data-id=\"c437536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell och strategisk r\u00e5dgivning<\/span><span>Inf\u00f6rande av intern kontroll<\/span><span>Rutinbeskrivningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd6ab8 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0dd6ab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12f61a9 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12f61a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b39d9c2 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b39d9c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-298836b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"298836b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 f\u00f6retagsv\u00e4rdering<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5639dec ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5639dec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94e1e5d e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"94e1e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d88701 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8d88701\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c393cf ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8c393cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>F\u00f6retagsv\u00e4rdering: oberoende v\u00e4rdering av f\u00f6retag och andelar vid k\u00f6p, del\u00e4gares uttr\u00e4de, arv och tvister. Diskonterade kassafl\u00f6den och multiplar.<\/p>\n","protected":false},"author":1,"featured_media":766,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1684","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00f6retagsv\u00e4rdering i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"F\u00f6retagsv\u00e4rdering: oberoende v\u00e4rdering av f\u00f6retag och andelar vid k\u00f6p, del\u00e4gares uttr\u00e4de, arv och tvister. 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