Perittävyys

Perittävyys is a Finnish term that denotes the collectability of a debt, fee, or other receivable. It refers to the likelihood and ability to obtain payment from a debtor under current laws, contracts, and practical circumstances. The concept is used across finance, accounting, and public administration to assess risk and potential returns from claims.

In business, high perittävyys means that receivables are likely to be paid, supporting cash flow and reducing credit risk. Low perittävyys indicates greater risk of non-payment and may lead to provisions for impairment or write-offs. In tax administration and other public-finance contexts, perittävyys describes how effectively authorities can enforce payment of taxes and charges, including the use of collection procedures, enforcement actions, and, if necessary, insolvency mechanisms.

Several factors influence perittävyys: the debtor’s solvency and willingness to pay, the enforceability of the claim, the existence and value of collateral, applicable statute of limitations, and the availability of remedies such as garnish or bankruptcy proceedings. Economic conditions, contract terms, and the legal framework also play significant roles.

Measurement and management of perittävyys are common in accounting and risk management. It informs impairment testing and loss provisions, such as expected credit loss models, and guides decisions on credit terms, collection efforts, and pricing. A change in a debtor’s situation or in legal/enforcement conditions can alter perittävyys, affecting reported financial outcomes and cash flow planning.