Pääomatase
Pääomatase is a Finnish term that translates to "capital account" or "equity account" in English. It refers to the section of a company's balance sheet that represents the owners' stake in the business. This includes initial investments made by the owners, as well as any accumulated profits that have not been distributed as dividends.
The pääomatase is crucial for understanding a company's financial health and its ability to withstand losses.
Changes in the pääomatase can occur due to several factors. New capital contributions from owners will increase
In essence, the pääomatase provides a clear picture of the owners' residual claim on the company's assets