Pääomapohjan
Pääomapohjan, a Finnish term, translates to "capital base" or "equity base" in English. It refers to the total amount of equity a company possesses. This equity is typically comprised of share capital, reserves, and retained earnings. It represents the owners' stake in the company and acts as a buffer against losses. A strong pääomapohjan is crucial for a company's financial stability and its ability to fund operations and investments.
In financial reporting, the pääomapohjan is a key indicator of a company's financial health. Regulators often
The composition of the pääomapohjan can vary. Share capital is the initial investment made by shareholders.