Rahoituserät

Rahoituserät are items in financial reporting that originate from financing activities rather than from operating activities. They are commonly shown in the income statement under the heading rahoitustuotot ja -kulut (financing income and costs). In practice, rahoituserät includes interest income and interest expenses, exchange-rate differences related to financing, and other financing-related items such as loan arrangement costs and gains or losses from certain financial instruments used for financing.

The exact presentation depends on the accounting framework. Under IFRS and Finnish GAAP, companies typically present rahoitustuotot and -kulut separately, either as gross items or as a net amount. Some entities prefer to report net financial items as a single line item labeled rahoituserät, while others provide a breakdown in notes or in a dedicated section of the income statement.

Rahoituserien size and composition can be influenced by a company’s capital structure, currency exposures, and hedging activities. Because they relate to financing rather than operations, analysts often exclude rahoituserät when assessing operating performance, focusing instead on operating profit and operating margin. However, the net effect of rahoituserät affects overall profitability and cash flow, and is essential for evaluating financial risk, leverage, and cost of capital.

Notes and disclosures typically include a breakdown of the major components of rahoitustuotot ja -kulut, such as interest income, interest expense, foreign exchange effects on financing, and other financing costs.