Loppusaldon

Loppusaldon is the genitive form of the Finnish noun loppusaldo, which denotes the closing balance of an account at the end of a financial period. The term is used in Finnish banking, accounting, and personal finance and is equivalent to the English term closing balance or end balance. The base word loppusaldo refers to the amount left after all transactions for the period have been recorded.

Loppusaldo represents the amount remaining after period-end postings. It is typically shown on bank statements, ledgers, and financial reports. The value can be positive, indicating funds are available, or negative, indicating an overdraft. It is determined by starting with the opening balance and applying the period’s net changes: alkusaldo plus net inflows minus net outflows. In accounting terms, it can also be described as opening balance plus credits minus debits.

In practice, loppusaldo is used for reconciliation, budgeting, and financial analysis. It helps individuals and organizations assess their financial position at period end, compare results across periods, and verify the accuracy of recorded transactions. In Finnish documents, you may encounter loppusaldo in sections that discuss the closing balance, and loppusaldon appears in possessive or descriptive phrases such as “loppusaldon määrä” (the amount of the closing balance).

See also: alkusaldo (opening balance), tilikausi (financial period), tiliotteen loppusumma (statement ending total).