Passiivilisäyksellä

Passiivilisäyksellä is a Finnish term that translates to "with passive addition" or "with a passive increment." It is a concept primarily found in the context of accounting and financial reporting, particularly when dealing with the valuation of assets or liabilities. The core idea is to adjust a value upwards by an amount that is not directly linked to an active transaction or a specific cost, but rather to an assumed or theoretical passive increase.

This passive addition is often used in situations where an asset's value is expected to grow over time due to factors like inflation, general market appreciation, or a gradual improvement in its condition, even without active intervention or investment by the owner. For instance, in certain long-term contracts or investment valuations, a passive addition might be applied to account for the time value of money or an anticipated, albeit unquantified, increase in worth. Conversely, it can also be used to account for passive liabilities, such as provisions for future costs that are not yet specific but are deemed probable to arise over time. The methodology for determining the amount of the passive addition can vary depending on the specific accounting standards or the nature of the item being valued.