Arvoosuustilin

Arvoosuustilin, often written arvo-osuustili in Finnish, is a book-entry securities account used in Finland to hold and manage dematerialized securities such as shares, funds, and bonds. The account is maintained by a bank or other custody institution on behalf of an investor and is registered with Euroclear Finland, the Finnish central securities depository.

The primary function of an arvoosuustilin is to record ownership and enable settlement, custody, and transfers of securities. When purchases are made, securities are settled into the arvoosuustili; when sales occur, they are debited from the account. The system supports corporate actions, dividends, and other distributions, and provides a consolidated view of holdings and transaction history. Accounts can typically be linked to multiple brokers or trading venues as part of a broader investment setup.

Regulation and access: the arvoosuustili operates within Finnish securities market regulation and the framework administered by Euroclear Finland. Opening and maintaining the account requires identity verification and other standard know-your-customer procedures, and is offered through banks or licensed custodians. The service is available to both individuals and legal entities, with specific terms varying by custodian and by instrument type.

Tax and reporting: holdings and transactions on the arvoosuustili are used for tax reporting purposes. Capital gains, dividends, and other income related to securities held on the account are reported to the Finnish Tax Administration as required by law, and the cost basis and history are typically accessible to the account holder through the custodian’s services.

See also: central securities depository, dematerialization of securities, Euroclear Finland, Nasdaq Helsinki.