finansnetto

Finansnetto is a term used in financial reporting, particularly in Nordic accounting, to denote the net result of financial activities during a reporting period. It represents the difference between finance income and finance costs and is typically presented as a single line item in the income statement or as part of the net profit line.

It usually includes interest income, interest expenses, dividend income (in some jurisdictions), and realized and unrealized gains or losses on financial instruments, foreign exchange effects, and impairment losses related to financial assets. The exact scope depends on the applicable accounting framework, such as IFRS or national GAAP.

In financial statements, finansnetto helps illustrate the effect of financing decisions and capital structure on profitability, independent of operating activities. It is distinct from operating profit (EBIT) and from other non-financial items; some companies present it as net finance costs if costs exceed income.

The term is used in Norway, Sweden, Denmark, and Finland and is common in annual reports. In English-language IFRS disclosures, similar concepts are referred to as net financial income or net finance costs.

Limitations: The components and sign convention can vary by jurisdiction; users should consult the notes to the financial statements for the exact definition.