oikaisivarantojen
Oikaisivarantojen is a Finnish term referring to reserves that are set aside in financial reporting to absorb or manage corrections and adjustments in financial statements. The concept arises from the word oikaisu, meaning correction, and varanto, meaning reserve, and is used to describe funds or accounts prepared to handle changes that affect reported results after they have been issued.
In practice, oikaisivarantojen are used to address various adjustment needs that may arise from corrections of
Oikaisivarantojen are typically disclosed in the notes to the financial statements, where their purpose, amount, and
See also: vara, varaus, oikaistu tulos, tilinpäätöksen liitetiedot.