Fyrirtækjasjóður

Fyrirtækjasjóður is the Icelandic term for a fund established by a company, group of companies, or a corporate entity to finance business activities. The fund may be used for investments such as acquisitions, expansion, research and development, capital expenditure, or working capital. It may exist as an internal reserve or be managed by an external fund manager or financial institution.

Governance typically involves an investment committee, defined investment criteria, and reporting requirements to shareholders or the board. The fund's assets may come from retained earnings, capital contributions from owners, or external equity and debt financing. Returns are expected to come from the performance of investments and corporate growth, and the fund may have constraints such as risk limits and liquidity requirements.

Fyrirtækjasjóður is a generic term rather than a single, fixed institution. In Icelandic corporate finance and public policy contexts, such funds are often used alongside government programs that support business development, innovation, and regional growth. The concept is comparable to venture funds or corporate investment funds in other jurisdictions.

See also: venture capital fund, corporate investment, private equity.