Omistuslisäys

Omistuslisäys, a Finnish term, translates to "ownership increase" or "equity increase" in English. It refers to a situation where a company's owners contribute additional capital or assets to the business. This can happen in several ways, such as the owners injecting more money from their personal funds, reinvesting profits back into the company, or transferring valuable assets without receiving immediate compensation.

The primary purpose of an omistuslisäys is to strengthen the company's financial position. This can be done to fund new projects, cover operating expenses, reduce existing debt, or improve the company's balance sheet for potential investors or lenders. By increasing the owners' stake, the company's equity grows, which can enhance its financial stability and creditworthiness.

This process is distinct from issuing new shares to external investors, as omistuslisäys involves contributions from the existing ownership group. It is a way for current owners to demonstrate their continued commitment and belief in the company's future prospects. The specific accounting treatment for omistuslisäys depends on the nature of the contribution and the company's legal structure.