Tuloutettava

Tuloutettava is a Finnish adjective meaning that something can be paid out or distributed. In business and accounting, it refers to profits or funds that may be distributed to shareholders or owners. Common collocations include tuloutettava voitto (distributable profit) and tuloutettava osinko (dividend to be paid).

In corporate finance, tuloutettava denotes the portion of profits and reserves that a company may distribute, while funds that must be retained remain non-distributable. The distributable amount is influenced by net profit, retained earnings, and legal requirements. Distributions must not jeopardize solvency; the Finnish Companies Act and the solvency criterion (solvenssikriteeri) regulate such payments. The final decision typically rests with the board’s proposal and the shareholders at the annual general meeting. In financial reporting, the term is used to separate distributable funds from non-distributable capital and reserves.

Etymology and usage notes: Tuloutettava is the present active participle form of tulouttaa and is used attributively to describe quantities or amounts that can be paid out. It is common in Finnish corporate language in statements, budgets, and descriptions of dividend policy, where it helps distinguish funds eligible for distribution from those that must be retained for other purposes.