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MediaCreeper

Löpande förvaltning - ABL 8:29

2009-05-29

Vad är löpande förvaltning enligt ABL 8:29 ?

 

Det finns inget givet svar på denna frågeställning eftersom det kan vara helt beroende på företagets verksamhet eller omfattning. Hade en dialog med en revisor i ett av de bolag där jag är ordförande, där revisorn hävdade att alla säljavtal var att betrakta som ej löpande förvaltning. Blev något överraskad över revisorns kommentar då affärsverksamhet och ingå kundavtal enligt min mening måste anses som en del av den löpande förvaltningen.

Dock kan man ställa sig frågan om man skall införa beloppsgränser på VDs möjlighet att träffa kundavtal.

Det bästa sättet att hantera frågan är att tydligt i VD instruktionen ge besked till VD vilka avtal som han får respektive inte få skriva på. Detta gör att styrelsen kan få full kontroll på bolagets alla stora åtaganden. För övriga avtal och nya kunder tycker jag att man i VD instruktionen skall skriva att informationen om detta löpande skall lämnas i den rapoort VD har att lämna till styrelsen varje månad.

Slutsatsen enligt mig är att om det bedrivs affärsverksamhet i bolaget ingår det i VDs löpande förvaltningsuppdrag att underteckna säljavtal, men man bör reglera hur stora avtal, belopp som VD får skriva på för att ge styrelsen en möjlighet att göra en egen riskbedömning t ex om det i avtalen finns stora garantiåtaganen.

 

Antal kommentarer: 1

2020-05-01 13:33:36 - ranfosa

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