jakokelpoiseen

Jakokelpoiseen is a Finnish term that translates to "distributable" or "divisible" in English. It is primarily used in a legal and financial context, referring to assets, profits, or funds that can be legally distributed among shareholders, partners, or other entitled parties.

In the context of companies, jakokelpoiseen often relates to the distributable profit, which is the portion of a company's net profit that remains after all expenses, taxes, and appropriations to reserves have been accounted for. This distributable profit can then be distributed as dividends to shareholders or retained for future investment. The ability to declare and distribute profits is a key indicator of a company's financial health and its capacity to reward its owners.

The concept of jakokelpoiseen also extends to other assets. For instance, in bankruptcy proceedings or liquidation, the assets of an insolvent entity are liquidated and then distributed to creditors and shareholders in a legally defined order of priority. The portion of the proceeds available for distribution after satisfying superior claims is considered jakokelpoiseen.

Furthermore, the term can be applied to inheritances or estates. When an estate is settled, the assets that remain after debts and taxes are paid are considered jakokelpoiseen and are distributed to the beneficiaries according to the will or the laws of intestacy. The specific rules and regulations governing what constitutes jakokelpoiseen can vary depending on the jurisdiction and the type of asset or entity involved.