poikkeusosuus
Poikkeusosuus, a Finnish term, translates to "exception share" or "special allocation." It refers to a specific portion of a company's profits or assets that is set aside for a particular purpose or distributed differently from the regular dividend or share allocation. This can occur in various contexts within Finnish business and cooperative law. For instance, a cooperative might have a poikkeusosuus to reward members based on their patronage or specific contributions beyond standard membership rights. In some corporate structures, it might be used to provide a bonus to certain employees or stakeholders, or to fund a specific project or reserve.
The legal framework governing poikkeusosuus is typically found in the Finnish Companies Act (Osakeyhtiölaki) or the