Osakekohtaisesti

Osakekohtaisesti is a Finnish adverbial phrase meaning “in terms of shares” or “per share.” It is commonly used in financial, legal, and corporate contexts to indicate that a value, calculation, or obligation is expressed on a per‑share basis. For example, a company might report its earnings osakekohtaisesti to show the earnings attributable to each outstanding share of its stock.

The phrase derives from “osake,” meaning “share” or “stock,” and the adverbial suffix “-kohtaisesti,” which conveys “in relation to” or “regarding.” The combination thus literally translates to “concerning shares.” Osakekohtaisesti is analogous to the English expressions per share, on a share basis, or share‑by‑share.

In financial reporting, operating metrics such as revenue, operating income, and profit are often presented osakekohtaisesti to allow investors to assess the performance of individual shares. Similarly, dividend payouts are announced as a declared dividend osakekohtaisesti, meaning the amount of dividend to be paid for each share held.

Legally, osakekohtaisesti can appear in bylaws or shareholder agreements, where costs, voting rights, or responsibilities are determined on a per‑share basis. In corporate law, obligations such as capital contributions or liability limits may be stipulated osakekohtaisesti, ensuring that each shareholder’s liability is proportional to their shareholding.

Because the term is specific to Finnish‑speaking financial and legal contexts, it is mainly used by accountants, lawyers, and corporate officers within Finland and by international professionals dealing with Finnish corporations. The phrase is standard in financial statements, shareholder reports, and regulatory filings.