Lisäyssuoraa

Lisäyssuoraa is a Finnish term that translates to "addition line" or "additive line" in English. It is primarily used in the context of accounting and financial reporting, referring to a line item added to a standard financial statement to provide additional, often more detailed, information. This supplementary information is typically not part of the core financial statements themselves, such as the income statement, balance sheet, or cash flow statement, but rather appears in accompanying notes or schedules.

The purpose of a lisäyssuoraa is to clarify or expand upon the figures presented in the main statements. For example, an income statement might show a single line for "other income," but a lisäyssuoraa in the notes could break this down into specific sources like rental income, interest income, or gains from asset sales. Similarly, a balance sheet might present a consolidated figure for property, plant, and equipment, while a lisäyssuoraa could detail the cost, accumulated depreciation, and net book value for different asset categories.

By providing these additional details, lisäyssuoraa enhances transparency and allows stakeholders to gain a more comprehensive understanding of a company's financial performance and position. It can be particularly useful for analyzing trends, identifying the drivers of specific financial items, and assessing the quality of earnings. The specific nature and presentation of a lisäyssuoraa can vary depending on accounting standards and the complexity of the business.