eioperatiivisista

Eioperatiivisista is a Finnish adjective form meaning non-operational or not part of core operations, used to describe plural nouns in the elative case. The word is formed from the negation prefix ei- and the adjective operatiivinen (operational), and it takes the elative plural suffix -ista/-istä when agreement requires the elative plural.

In practice, eioperatiivisista appears mainly in financial and organizational contexts. It is used to distinguish items that do not stem from a company’s main activities from those that are operational. Common applications are found in accounting, budgeting, and financial reporting, where non-operating items may include income, costs, or other entries arising from financing, investments, or incidental events rather than from core business operations.

Typical phrases include eioperatiiviset tulot (non-operating income), eioperatiiviset kulut (non-operating costs), and forms in the elative plural such as eioperatiivisista kustannuksista or eioperatiivisista tuloista, depending on the surrounding noun and case. The term is often contrasted with operatiiviset, which refers to items connected to the primary business activities.

Etymology and morphology are straightforward within Finnish: ei- marks negation, operatiivinen conveys operational meaning, and the suffix -ista/-istä signals the elative plural form. The expression is primarily a technical term used in finance and administration rather than everyday language.

See also: operatiivinen, tilinpäätös, talousraportointi.