Lisäjäon

Lisäjäon is a Finnish term that translates to "additional distribution" or "extra share" in English. It most commonly refers to a supplementary dividend payment made by a company to its shareholders beyond the regular, scheduled dividend payouts. These additional distributions can occur when a company experiences unusually high profits, a significant sale of assets, or has excess cash reserves that it decides to return to its investors.

The decision to issue a lisäjäon is typically made by the company's board of directors and often requires shareholder approval. Unlike regular dividends, which are usually predictable and part of a company's dividend policy, a lisäjäon is often a one-off event. The amount and timing of such distributions are not guaranteed and depend entirely on the company's financial performance and strategic decisions.

Shareholders may view a lisäjäon favorably as it represents an immediate return on their investment beyond expectations. However, it can also signal that the company might not have significant reinvestment opportunities for its surplus capital. The tax implications of a lisäjäon are generally the same as for regular dividends.