kommandittiyhtiöosuuden

A kommandittiyhtiöosuus refers to a unit of ownership in a limited partnership (kommandittiyhtiö) in Finland. A kommandittiyhtiö is a type of business structure where there are at least two partners: one or more general partners (vastuunalainen yhtiömies) who are liable for the partnership's debts without limitation, and one or more limited partners (komplementääri) whose liability is limited to the amount of capital they have contributed to the partnership. The kommandittiyhtiöosuus represents the stake or share held by a partner, typically a limited partner, within this partnership.

Each kommandittiyhtiöosuus typically carries a specific value, often related to the capital contribution made by the partner. The rights and obligations associated with a kommandittiyhtiöosuus can vary. Limited partners usually do not participate in the day-to-day management of the business. Their primary role is that of an investor, and their exposure to risk is capped by their investment. General partners, on the other hand, are responsible for the management and have unlimited personal liability. The ownership structure, including the number and value of each kommandittiyhtiöosuus, is usually detailed in the partnership agreement. Transferring a kommandittiyhtiöosuus may be subject to the terms of the partnership agreement and potentially the consent of other partners.