Vertailukelpoisena

Vertailukelpoisena is a Finnish adverb meaning “as comparable” or “on a like-for-like basis.” It describes data or statements that have been prepared so they can be compared across time, categories, or geographical areas.

The term is formed from vertailu (comparison) and kelpoisuus or kelpoisen (fit, suitable). The ending -na marks a role or state, so vertailukelpoisena means “in a state that is suitable for comparison.” In practice, it is used in statistics and financial reporting to indicate that adjustments have been made to enable comparability, such as removing non-recurring items, adjusting for currency effects, or seasonal variation.

Usage examples are common in corporate reporting and statistical publications. For instance, “Tuloslaskelmat esitetään vertailukelpoisina” states that the income statements are presented on a like-for-like basis. Another example is “Vertailukelpoisena dataa käytetään kasvun arvioinnissa,” meaning comparable data are used to assess growth. In English-language reports, this aligns with “like-for-like” or “on a comparable basis.”

Limitations and related concepts: vertailukelpoisuus refers to the ability to compare figures meaningfully. Terms such as oikaistu (adjusted) or one-off items describe the specific adjustments that support comparability. Transparency about what adjustments were made is important to avoid misinterpretation. See also like-for-like figures, comparable figures, and data adjustments.