saatavaa

Saatava is a Finnish accounting term that refers to a financial asset representing money owed to an entity by customers or other debtors as a result of delivering goods or providing services on credit. The most common form is the trade receivable, usually called myyntisaatava, which appears on the balance sheet as a current asset. A saatava arises when a seller extends credit and issues an invoice. Its value is typically the amount expected to be retrieved, net of any allowances for non-payment.

Under modern accounting standards, saatavat are recognised when the entity has satisfied its performance obligation and has a right to consideration. They are measured at amortised cost under frameworks such as IFRS 9, using the expected credit loss (ECL) model to estimate impairment. Short-term saatavat are usually settled within one year, while long-term saatavat may be recognised as non-current assets if settlement is beyond the normal operating cycle.

Credit risk management is a key aspect of handling saatavat. Entities monitor aging schedules, assess the creditworthiness of customers, and may establish provisions for doubtful receivables. In some cases receivables are sold to a factor or other financial partner to improve liquidity and cash flow.

In Finnish accounting and corporate practice, the term saatava broadly covers claims for payment, including sales on credit, notes receivable, and other receivables. The term is commonly used alongside specific categories such as myyntisaatavat and muut saamiset. See also accounts receivable, trade receivable, and note receivable.