Rahoitustulokseen

Rahoitustulokseen is the illative form of the Finnish noun rahoitustulos, which literally means the financing result. In everyday language it appears in sentences such as “tämä muutos vaikuttaa rahoitustulokseen” (this change affects the financing result). In accounting and financial reporting the related term rahoitustulos or rahoitustuotot ja -kustannukset refers to the net outcome of a company’s financing activities.

In financial reporting, rahoitustulos denotes the net effect of financing income and financing costs for a given period. It is the difference between financial income (rahoitustuotot) and financial costs (rahoituskulut). The financing result is separate from operating profit and taxes, and it provides insight into how a company’s capital structure, funding costs, and other financing activities influence overall profitability.

Typical components of the financing result include interest income, dividend income, and foreign exchange gains or losses related to financing, as well as interest expenses, other financing costs, and certain fair value changes on financial instruments used for financing. The exact items can vary depending on the accounting framework (for example IFRS or Finnish GAAP), but the general idea is to isolate the costs and benefits arising from financing activities.

The rahoitustulos is often monitored by analysts to assess leverage, cost of capital, and liquidity management. Because financing rates and currency movements can be volatile, the financing result can swing independently of operating performance, making it a key focus in financial analysis and budgeting.

See also: rahoitus, rahoitustuotot ja -kustannukset, IFRS, Finnish accounting practices.