kommandittiyhtiöosuus

A kommandittiyhtiöosuus refers to a unit of ownership in a Finnish limited partnership, known as a kommandittiyhtiö. In this business structure, there are two types of partners: general partners (vastuunalainen yhtiömies) and limited partners (komenttijäsen). A kommandittiyhtiöosuus typically represents the share or interest of a limited partner in the company.

General partners have unlimited liability for the company's debts, meaning their personal assets can be used to satisfy business obligations. Limited partners, on the other hand, have liability limited to the amount of capital they have contributed to the company. Therefore, a kommandittiyhtiöosuus signifies a partner's investment and their corresponding limited risk.

The value and rights associated with a kommandittiyhtiöosuus can vary. It usually entitles the holder to a share of the company's profits and losses, often in proportion to their investment. While limited partners generally do not participate in the day-to-day management of the business, their ownership stake might grant them certain rights, such as access to financial information or the right to vote on specific company matters as outlined in the partnership agreement. Transferring a kommandittiyhtiöosuus is typically subject to the terms of the partnership agreement and may require the consent of other partners. This type of partnership structure is common for certain types of investment funds or businesses where the primary investors wish to limit their financial exposure.