{"id":12112,"date":"2024-10-14T14:16:08","date_gmt":"2024-10-14T11:16:08","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=12112"},"modified":"2026-03-27T09:44:46","modified_gmt":"2026-03-27T07:44:46","slug":"the-responsibility-of-a-board-member-in-a-limited-company","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/","title":{"rendered":"LIABILITY OF A DIRECTOR IN A LIMITED COMPANY"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Contents\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#Mita_riskeja_kohdistuu_taloudellisissa_vaikeuksissa_olevan_osakeyhtion_hallituksen_jaseneen_ja_kuinka_niista_voi_suojautua_tai_niihin_varautua\" >What are the risks faced by a board member of a limited company in financial difficulties, and how can they protect themselves or prepare for them?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#Hallituksen_jasenyys_osakeyhtiossa_ei_ole_enaa_pelkka_luottamustehtava_Siihen_kuuluu_lakisaateisia_tehtavia_velvollisuuksia_ja_vastuuta_Nama_korostuvat_erityisesti_kun_yhtio_on_taloudellisissa_vaikeuksissa_Hallituksen_jasenyyteen_osakeyhtiossa_ei_pida_suhtautua_vain_kunnianosoituksena_tai_luottamustehtavana_vaan_osaamista_vaativana_tehtavana_jonka_hoitoon_kuuluu_huomattava_vastuu_joka_voi_koskea_myos_hallituksen_jasenta_henkilokohtaisesti\" >Membership of the board of directors in a limited liability company is no longer merely a position of trust. It involves statutory duties, obligations, and responsibilities. These are particularly emphasized when the company is in financial difficulties. Membership of the board of directors in a limited liability company should not be regarded simply as an honour or a position of trust, but as a task requiring expertise, the performance of which carries significant responsibility that can also affect the board member personally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#HALLITUKSEN_JASENEN_ASEMA_OSAKEYHTIOSSA\" >THE POSITION OF A BOARD MEMBER IN A LIMITED COMPANY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#HUOLELLISUUSVELVOLLISUUS\" >Due diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#MITEN_HUOLELLISUUTTA_ARVIOIDAAN\" >How is diligence assessed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#MITEN_TOIMIA_HUOLELLISESTI_HALLITUSTYOSKENTELYSSA\" >HOW TO ACT CAREFULLY IN BOARD WORK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#HALLITUKSEN_JASENEN_VASTUUVAPAUS\" >DISCHARGE OF A BOARD MEMBER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#TALOUDELLISESSA_VAIKEUKSISSA_OLEVAN_YHTION_HALLITUKSEN_JASENYYS\" >MEMBERSHIP OF THE BOARD OF A COMPANY IN FINANCIAL DISTRESS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#VASTUUVAKUUTUS\" >LIABILITY INSURANCE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/amoslaki.fi\/en\/hallituksen-jasenen-vastuu-osakeyhtiossa\/#MITEN_VARAUTUA_RISKEIHIN\" >How to prepare for risks<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mita_riskeja_kohdistuu_taloudellisissa_vaikeuksissa_olevan_osakeyhtion_hallituksen_jaseneen_ja_kuinka_niista_voi_suojautua_tai_niihin_varautua\"><\/span><span style=\"font-size: 14pt;\"><em>What are the risks faced by a board member of a limited company in financial difficulties, and how can they protect themselves or prepare for them?<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Hallituksen_jasenyys_osakeyhtiossa_ei_ole_enaa_pelkka_luottamustehtava_Siihen_kuuluu_lakisaateisia_tehtavia_velvollisuuksia_ja_vastuuta_Nama_korostuvat_erityisesti_kun_yhtio_on_taloudellisissa_vaikeuksissa_Hallituksen_jasenyyteen_osakeyhtiossa_ei_pida_suhtautua_vain_kunnianosoituksena_tai_luottamustehtavana_vaan_osaamista_vaativana_tehtavana_jonka_hoitoon_kuuluu_huomattava_vastuu_joka_voi_koskea_myos_hallituksen_jasenta_henkilokohtaisesti\"><\/span><em><span style=\"font-size: 14pt;\">Membership of the board of directors in a limited liability company is no longer merely a position of trust. It involves statutory duties, obligations, and responsibilities. These are particularly emphasized when the company is in financial difficulties. Membership of the board of directors in a limited liability company should not be regarded simply as an honour or a position of trust, but as a task requiring expertise, the performance of which carries significant responsibility that can also affect the board member personally.<\/span><\/em><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HALLITUKSEN_JASENEN_ASEMA_OSAKEYHTIOSSA\"><\/span><span style=\"font-size: 12pt;\"><strong>THE POSITION OF A BOARD MEMBER IN A LIMITED COMPANY<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The members of the board belong to the company's management. The Companies Act requires them to act with due care to promote the company's interests. In practice, this means both a duty of care and a duty of loyalty. The duty of care is guided by the company's objective under the Companies Act, which is to generate profits for the company's shareholders. Promoting the company's interests, in turn, materialises as a duty of loyalty towards the company and all its shareholders. Management must promote the interests of all shareholders and treat them equally without favouring any particular shareholder group. A board member who has been elected as a nominee of a shareholder entity is also obliged to promote the interests of the company and all shareholders.<\/p>\n<p>The board of directors forms the senior management of a limited company, and serving as a member is not without risk, but requires diligence. The board's area of responsibility includes, among other things, the proper organisation of the company's administration and operations, as well as supervision of accounting and financial management, representing the company and signing for it, making entries in the trade register, and preparing the financial statements and other related obligations.<\/p>\n<p>A board member's liability arises from the failure to perform or the negligent performance of duties assigned to the board by the Companies Act, other legislation, or the company's articles of association. Therefore, the failure to perform the duties of the board listed above may lead to the liability of board members. This could involve, for example, the board neglecting its duty to supervise the implementation of its decisions or to properly monitor the development of the company's financial position. Liability for compensation may also be criminal in nature for a board member.<\/p>\n<p>The liability provisions set out in the Companies Act also apply to a deputy board member when they act as a board member in place of a regular member and participate in decision-making. A new board member, in turn, may become liable for a decision made before their term began if they participate in the implementation of that decision. In principle, a board member avoids liability for compensation by performing their duties diligently and in the company's best interests.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HUOLELLISUUSVELVOLLISUUS\"><\/span><span style=\"font-size: 12pt;\"><strong>Due diligence<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To fulfil their duty of care, a board member must be active in their role. If the company's interests so require, the board must simply take action. Otherwise, liability towards the company may follow on the grounds of passivity or negligence.<\/p>\n<p>If a board member causes damage in their role, they may incur personal liability for damages. Liability for damages towards the company, based on the Companies Act, can arise from wilful or negligent actions if a board member has acted negligently in their duties.<\/p>\n<p>Liability can arise not only towards the company itself but also towards other parties (for example, a shareholder, creditor, or the company's contractual partner). In such cases, the creation of liability requires not only negligence but also a breach of a provision in the Companies Act or the company's articles of association. For example, unlawful distribution of assets or deficiencies in the company's accounting may be relevant.<\/p>\n<p>The Limited Liability Companies Act includes a presumption of performance, according to which a board member is presumed liable for damages if the Limited Liability Companies Act is breached in a manner other than its general principles. This can also involve a breach of a provision in the company articles or damage caused by a transaction made for the benefit of a related party. In such a case, the board member must demonstrate that they acted prudently to avoid liability for damages. This situation deviates from the norm, as usually the party claiming damages must prove that the conditions for liability for damages are met.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"MITEN_HUOLELLISUUTTA_ARVIOIDAAN\"><\/span><span style=\"font-size: 12pt;\"><strong>How is diligence assessed?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When assessing the duty of care and loyalty, a board member's conduct is evaluated both as a board member and based on their actual position. The assessment is therefore also influenced by what the board member actually does. Consequently, it is advisable for a board member to stick to their own responsibilities.<\/p>\n<p>A board member's assessment is objective and based on how a diligent and competent person would act in similar circumstances. The board member's own abilities and expertise have no mitigating effect on their liability. The general rule is that a board position should only be accepted if one has the prerequisites for acting as a board member. Ignorance does not absolve one from liability.<\/p>\n<p>In a due diligence assessment, it must be remembered that company management may make a loss-making decision even if it acts diligently. Making risky decisions is part of doing business, and management often has to make risky decisions in uncertain circumstances. As a board member, you should not be held liable for an action that, after careful consideration, you have assessed as being in the best interests of the company, even if that assessment later proves to be wrong.<\/p>\n<p>Sufficient diligence can generally be considered to be that the appropriate information required by the situation has been obtained as a basis for the solution, a consistent decision or other action has been made based on it, and the decision or other action has not been influenced by conflicts of interest of the members of the board. However, a board member must understand that as the risk associated with a decision or action increases, the diligence required also increases and becomes more pronounced. If a business transaction affects the company's financial position, it must be in the company's interest and must have a business rationale.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"MITEN_TOIMIA_HUOLELLISESTI_HALLITUSTYOSKENTELYSSA\"><\/span><span style=\"font-size: 12pt;\"><strong>HOW TO ACT CAREFULLY IN BOARD WORK<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A director's liability requires that they have contributed to the action forming the basis of the liability. This assessment is made individually for each director. At least all directors who voted in favour of a board resolution at a board meeting are deemed to have participated in the decision. However, merely abstaining from voting does not exempt a director from liability, unless there is an acceptable reason for abstention (for example, disqualification or a conflict of interest).<\/p>\n<p>A member of a well-functioning board must ensure that they have sufficient information to support their decisions. In other words, decisions should not be made without adequate information. To make decisions with sufficient information and to ensure that information disclosed externally (e.g., financial statements and information provided to creditors) is correct, a board member must be aware of, for example, the company's financial situation.<\/p>\n<p>If, based on comprehensive information, it appears that a decision is detrimental to the company, a board member must vote against it. If a board member is absent when a matter is being decided, they should record their dissenting opinion at their next attendance. On the other hand, merely voting against a decision is not always sufficient to be released from liability. At least in cases of serious breaches of the Limited Liability Companies Act or the company articles, a board member can be expected to take active steps to prevent damage. If necessary, they should resign from the board.<\/p>\n<p>As compliance with the duty of care is assessed retrospectively, in practice it takes place based on the documentation drawn up. Documentation should always be prepared carefully so that the later reader understands why a particular solution was reached in a specific situation. Investigations, statements, calculations and other background material obtained to support risk-laden decisions should always be archived.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HALLITUKSEN_JASENEN_VASTUUVAPAUS\"><\/span><span style=\"font-size: 12pt;\"><strong>DISCHARGE OF A BOARD MEMBER<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At the Annual General Meeting, a decision is made on granting discharge to the members of the board. Granting discharge to the members of the board is an important part of compensation liability to the company. When the general meeting grants discharge, legal action can only be brought against a board member if discharge has been decided on under erroneous conditions. This can happen in a situation where the board has not disclosed certain decisions or risks at all, or has provided the general meeting with a misleading account.<\/p>\n<p>It is noteworthy that the discharge of liability covers only compensation liability under the Companies Act and relates only to actions brought on behalf of the company (not, for example, on behalf of a contractual partner). It is also good to remember that the discharge of liability does not always bind the company's bankruptcy estate.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"TALOUDELLISESSA_VAIKEUKSISSA_OLEVAN_YHTION_HALLITUKSEN_JASENYYS\"><\/span><span style=\"font-size: 12pt;\"><strong>MEMBERSHIP OF THE BOARD OF A COMPANY IN FINANCIAL DISTRESS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When a company is in financial difficulties, a board member must consider decisions with particular care. In such cases, for example, lending company assets rarely has a business rationale and is unlikely to be in the company's best interests as a business transaction. The provisions of the Companies Act and the articles of association that protect individual shareholders, creditors, and other external parties to the company require a board member's attention even during times of financial difficulty. For example, board members must pay more attention to the interests of creditors when the company begins to face payment difficulties.<\/p>\n<p>To avoid personal liability,<em> A board member should pay attention to at least the following matters when the company is in financial difficulties.<\/em>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong><em>Close associate arrangements<\/em>, j<\/strong>This refers to operations where business or assets are transferred to owners or another company before bankruptcy. Creditors suffer, and this can result in a claim for damages or charges for fraudulent trading.<\/li>\n<li><strong><em>Velanotto<\/em>, when there is a risk of over-indebtedness or permanent insolvency<\/strong>Continuing business operations in an impossible financial situation for the company can easily lead to board members' liability.<\/li>\n<li><strong><em>Continuing the operations of an insolvent and bankrupt company <\/em><\/strong>can fulfil the criteria for fraudulent debtor as stipulated in the criminal code.<\/li>\n<li><strong><em>Failure to submit a trade register notification<\/em>, when a limited company's share capital is negative<\/strong>. The announcement specifically informs creditors about the company's financial situation. Personal liability for damages may arise when a creditor can demonstrate that they would not have lent to the company had they known about the loss of capital.<\/li>\n<li><strong><em>Failure to pay value added tax, withholding tax, and employer's social security contributions to the state<\/em>,<\/strong> When a board member is aware of the company's financial difficulties, they may be liable for compensation to the state for damages arising from non-payment of dues. This can also be considered preferential treatment of creditors (dishonest creditor act) in situations where debts to other creditors are paid during a period of tax evasion.<\/li>\n<li>The company's funds are used for its <strong>or the purchase of own shares or funds are loaned to persons closely connected to the company.<\/strong> As a consequence, a board member may be held liable to the bankruptcy estate.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"VASTUUVAKUUTUS\"><\/span><span style=\"font-size: 12pt;\"><strong>LIABILITY INSURANCE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is worth bearing in mind that a company can take out directors' and officers' liability insurance for its management. However, there are company-specific differences in the content of liability insurances and the limitations of indemnity, so it is advisable to compare insurances. As a general rule, however, liability insurances do not cover wilful misconduct, i.e. clearly negligent conduct.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"MITEN_VARAUTUA_RISKEIHIN\"><\/span><span style=\"font-size: 12pt;\"><strong>How to prepare for risks<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A few tips on how to prepare for risks;<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>If you do not understand the company's business and its operating environment, do not accept a board membership or resign from the company's board of directors.<\/li>\n<li>Act with care, familiarise yourself with matters and demand necessary clarifications and calculations for even slightly more risky decisions, as well as archive for yourself the material (prepared and obtained clarifications, statements and calculations, and other material acquired as background for decisions).<\/li>\n<li>Vote against a risky decision if necessary, and be prepared to resign from the board if you consider the decision made to be contrary to the Companies Act or the company's interests.<\/li>\n<li>Remember to request clarification from management that accounting and statutory obligations have been met in accordance with the law.<\/li>\n<li>In a crisis situation, it is essential that creditors are treated equally. For example, failing to pay taxes for several months while paying other creditors' debts can easily lead to the liability of a board member as well.<\/li>\n<li>Remember that actions which cannot be considered part of the company's normal business, for example, various arrangements aimed at benefiting someone close to the company, will easily trigger a board member's liability.<\/li>\n<li>Ensure that the shareholders' meeting is informed of risky decisions and otherwise given correct information about the company's operations, so that the discharge of liability granted by the shareholders' meeting binds the company.<\/li>\n<li>Ensure the loss of share capital is registered at the Companies House.<\/li>\n<li>Utilise external assistance where necessary: a company's auditor, lawyers, accountants, and expert opinions are of considerable help in fulfilling the duty of care. The use of external assistance is also effective documentation of diligence.<\/li>\n<li>Identify situations where you might be exposed to a conflict of interest.<\/li>\n<li>The company can take out directors' and officers' liability insurance for its executives. However, liability insurance policies generally do not cover negligent, i.e. clearly careless, actions.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>Jari Sotka<br \/>\nLawyer, MBA<\/p>\n<p>Tel. 040 544 0610<br \/>\njari.sotka@amoslaki.fi<\/p>\n<p>Amos Attorneys at Law Oy<br \/>\nwww.amoslaki.fi<\/p>\n<p><em>The author has worked as a lawyer and advocate for more than 25 years, focusing throughout his career on preventing and solving legal problems for small and medium-sized enterprises.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Mit\u00e4 riskej\u00e4 kohdistuu taloudellisissa vaikeuksissa olevan osakeyhti\u00f6n hallituksen j\u00e4seneen ja kuinka niist\u00e4 voi suojautua tai niihin varautua? Hallituksen j\u00e4senyys osakeyhti\u00f6ss\u00e4 ei ole en\u00e4\u00e4 pelkk\u00e4 luottamusteht\u00e4v\u00e4. Siihen kuuluu lakis\u00e4\u00e4teisi\u00e4 teht\u00e4vi\u00e4 velvollisuuksia ja vastuuta. N\u00e4m\u00e4 korostuvat erityisesti, kun yhti\u00f6 on taloudellisissa vaikeuksissa. Hallituksen j\u00e4senyyteen osakeyhti\u00f6ss\u00e4 ei pid\u00e4 suhtautua vain kunnianosoituksena tai luottamusteht\u00e4v\u00e4n\u00e4, vaan osaamista vaativana teht\u00e4v\u00e4n\u00e4, jonka [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":12127,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[63,13,621,337],"tags":[53,437,439,444,454,455,453,450,451,440,438,351,452,414,436,441,415,456,411,442,445,449,446,447,448,443,416,420,117],"class_list":["post-12112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yrittajat","category-yritysjuridiikka","category-yritysoikeus","category-yrityssaneerus","tag-esteellisyys","tag-hallitus","tag-huolellisuus","tag-intressiristiriita","tag-konkurssi","tag-konkurssipesa","tag-korvausvastuu","tag-lahipiiri","tag-lahipiirijarjestely","tag-lojaliteettivelvoite","tag-luottamustehtava","tag-maksukyvyttomyys","tag-omien-osakkeiden-hankkiminen","tag-osakas","tag-osakeyhtio","tag-osakeyhtiolaki","tag-osakkeenomistaja","tag-takaisinsaanti","tag-vahingonkorvaus","tag-vastuu","tag-vastuuvapaus","tag-velallisen-eparehellisyys","tag-velallisen-rikos","tag-velkojan-suosiminen","tag-velkojan-suosinta","tag-velvollisuus","tag-yhtiojarjestys","tag-yhtion-hallitus-ja-toimitusjohtaja","tag-yhtiooikeus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>HALLITUKSEN J\u00c4SENEN VASTUU OSAKEYHTI\u00d6SS\u00c4 &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Hallituspaikka ei ole pelkk\u00e4 luottamusteht\u00e4v\u00e4. 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