myyntihäviö

Myyntihäviö is a term used in Finnish accounting and taxation to describe the negative difference between the price at which an asset, especially a financial instrument or property, is sold and its book value or purchase price. The loss is recognised when the proceeds from the sale are lower than the asset's carrying amount. In the financial statements, a myyntihäviö reduces retained earnings or affects the equity section. The calculation follows accounting standards such as FAS 7 for investment securities and PIK principles for property assets. For securities, the loss equals the sale price plus transaction costs minus the asset’s recorded value. For real estate, it incorporates sale price, selling costs, and amortised costs.

Tax rules allow the deduction of a myyntihäviö against taxable gains from the same asset class in the same fiscal year; otherwise, it may be carried forward to offset future gains. In corporate practice, the loss is reported in the income statement under “Muut tappiot” and reconciled to the balance sheet. The Finnish Income Tax Act specifies that losses cannot be used to offset other types of income. The term is also used in financial analysis to assess portfolio performance.