Definitionen av ”loss” i svenska företagstransaktioner – En uppsats om problemen som uppstår när ”loss”-definitioner i aktieöverlåtelseavtal ska tolkas
(2026) JURM02 20261Department of Law
Faculty of Law
- Abstract (Swedish)
- Uppsatsen behandlar vilka problem som uppstår när begreppet ”loss” definieras i aktieöverlåtelseavtal reglerade av svensk rätt vid företagstransaktioner.
Inledningsvis undersöks hur ”loss” definieras i praktiken genom ett empiriskt material bestående av definitioner insamlade från delägare på större affärsjuridiska byråer samt intervjuer med delägare verksamma inom företagstransaktioner. Undersökningen visar att ”loss” ofta definieras som ”direct and reasonably foreseeable indirect loss”.
Därefter analyseras vilka problem som uppstår när definitionen av ”loss” ska tolkas. Särskild uppmärksamhet ägnas åt frågan om 67 § köplagen kan användas som tolkningsunderlag trots att lagen avtalats bort. Uppsatsen behandlar även frågan om vilket... (More) - Uppsatsen behandlar vilka problem som uppstår när begreppet ”loss” definieras i aktieöverlåtelseavtal reglerade av svensk rätt vid företagstransaktioner.
Inledningsvis undersöks hur ”loss” definieras i praktiken genom ett empiriskt material bestående av definitioner insamlade från delägare på större affärsjuridiska byråer samt intervjuer med delägare verksamma inom företagstransaktioner. Undersökningen visar att ”loss” ofta definieras som ”direct and reasonably foreseeable indirect loss”.
Därefter analyseras vilka problem som uppstår när definitionen av ”loss” ska tolkas. Särskild uppmärksamhet ägnas åt frågan om 67 § köplagen kan användas som tolkningsunderlag trots att lagen avtalats bort. Uppsatsen behandlar även frågan om vilket rättssystem som bör ligga till grund för tolkningen när ”loss” definieras som ”direct and reasonably foreseeable indirect loss”.
Vidare analyseras relationen mellan uppdelningen av direkta och indirekta förluster enligt 67 § köplagen och uttrycket ”direct and reasonably foreseeable indirect loss”.
Sammantaget visar uppsatsen att utgångspunkten bör vara att 67 § köplagen ska användas som tolkningsunderlag när ”loss”-definitionen ska tolkas. Om däremot köplagen avtalats bort eller avtalet har tydliga kopplingar till anglosaxisk rätt blir slutsatsen mindre säker. Samtidigt visar uppsatsen att 67 § köplagen inte ger entydig vägledning, eftersom bestämmelsen är oklar och lämnar betydande tolkningsutrymme. (Less) - Abstract
- This thesis examines the problems that arise when the concept of “loss” is defined in share purchase agreements governed by Swedish law in the context of corporate transactions.
Initially, the study examines how “loss” is defined in practice through empirical data consisting of definitions collected from partners at major corporate law firms, as well as interviews with partners active in corporate transactions. The study shows that “loss” is often defined as “direct and reasonably foreseeable indirect loss.”
Subsequently, the study analyses the problems that arise when interpreting the definition of “loss.” Particular attention is given to the question of whether Section 67 of the Sale of Goods Act can serve as a basis for interpretation... (More) - This thesis examines the problems that arise when the concept of “loss” is defined in share purchase agreements governed by Swedish law in the context of corporate transactions.
Initially, the study examines how “loss” is defined in practice through empirical data consisting of definitions collected from partners at major corporate law firms, as well as interviews with partners active in corporate transactions. The study shows that “loss” is often defined as “direct and reasonably foreseeable indirect loss.”
Subsequently, the study analyses the problems that arise when interpreting the definition of “loss.” Particular attention is given to the question of whether Section 67 of the Sale of Goods Act can serve as a basis for interpretation even though the provision has been waived by agreement. The thesis also addresses the question of which legal system should form the basis for interpretation when “loss” is defined as “direct and reasonably foreseeable indirect loss.”
Furthermore, the relationship between the distinction between direct and indirect losses under Section 67 of the Sale of Goods Act and the phrase “direct and reasonably foreseeable indirect loss” is analysed.
Overall, the thesis demonstrates that the starting point should be that Section 67 of the Sale of Goods Act should serve as a basis for interpretation when interpreting the definition of “loss.” However, if the Sale of Goods Act has been excluded by agreement or the contract has clear links to Anglo-Saxon law, the conclusion becomes less certain. At the same time, the thesis demonstrates that Section 67 of the Sale of Goods Act does not provide unambiguous guidance, as the provision is unclear and leaves significant room for interpretation. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/student-papers/record/9226558
- author
- Welin, Hampus LU
- supervisor
- organization
- alternative title
- The Definition of “Loss” in Swedish Corporate Transactions – A paper on the issues that arise when interpreting “loss” definitions in share purchase agreements
- course
- JURM02 20261
- year
- 2026
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- avtalsrätt, civilrätt, förmögenhetsrätt, skadeståndsrätt, företagsförvärv, aktieöverlåtelseavtal, M&A, köprätt, indirekta förluster, företagstransaktioner
- language
- Swedish
- id
- 9226558
- date added to LUP
- 2026-06-17 16:54:10
- date last changed
- 2026-06-17 16:54:10
@misc{9226558,
abstract = {{This thesis examines the problems that arise when the concept of “loss” is defined in share purchase agreements governed by Swedish law in the context of corporate transactions.
Initially, the study examines how “loss” is defined in practice through empirical data consisting of definitions collected from partners at major corporate law firms, as well as interviews with partners active in corporate transactions. The study shows that “loss” is often defined as “direct and reasonably foreseeable indirect loss.”
Subsequently, the study analyses the problems that arise when interpreting the definition of “loss.” Particular attention is given to the question of whether Section 67 of the Sale of Goods Act can serve as a basis for interpretation even though the provision has been waived by agreement. The thesis also addresses the question of which legal system should form the basis for interpretation when “loss” is defined as “direct and reasonably foreseeable indirect loss.”
Furthermore, the relationship between the distinction between direct and indirect losses under Section 67 of the Sale of Goods Act and the phrase “direct and reasonably foreseeable indirect loss” is analysed.
Overall, the thesis demonstrates that the starting point should be that Section 67 of the Sale of Goods Act should serve as a basis for interpretation when interpreting the definition of “loss.” However, if the Sale of Goods Act has been excluded by agreement or the contract has clear links to Anglo-Saxon law, the conclusion becomes less certain. At the same time, the thesis demonstrates that Section 67 of the Sale of Goods Act does not provide unambiguous guidance, as the provision is unclear and leaves significant room for interpretation.}},
author = {{Welin, Hampus}},
language = {{swe}},
note = {{Student Paper}},
title = {{Definitionen av ”loss” i svenska företagstransaktioner – En uppsats om problemen som uppstår när ”loss”-definitioner i aktieöverlåtelseavtal ska tolkas}},
year = {{2026}},
}