Katteeksi

Katteeksi is a Finnish term used mainly in business language. It is the translative form of the noun kate, which refers to a margin, markup, or cushion used to cover costs or provide profit. Katteeksi literally means “as a margin” or “as a cushion,” and it signals that a sum or resource is designated to function as a margin or buffer rather than for direct expenses. The term is most common in budgeting, cost accounting, and financial planning, where portions of income, reserves, or contingency funds are described as being set aside katteeksi to absorb risks or future costs.

Usage and meaning

In practice, katteeksi indicates that something is intentionally kept to cover risks, overruns, price fluctuations, or uncertainties, with the aim of protecting profitability or financial stability. The expression is relatively technical and appears mainly in written reports, proposals, and financial documents rather than in casual speech. Common constructions include phrases such as katteeksi varattu, katteeksi asetettu, or katteeksi lasketut varaukset, all pointing to allocations intended as a cushion or margin.

Etymology and grammar

The form katteeksi comes from the noun kate and the translative suffix -ksi, which marks conversion into, or designation as, something. This suffix is used to express the role or function of an element in Finnish.

Related terms

Related concepts include kate (margin), katetuotto (contribution margin), and other accounting or budgeting terminology used to describe buffers and buffers’ role in financial planning. See also Finnish accounting terminology for broader context.