saatavien

Saatavien is a Finnish accounting term referring to receivables, or claims to future cash inflows arising from past transactions. The concept covers amounts a company expects to collect, such as sales made on credit, loans granted, interest earned, and other receivables from customers or third parties. In practice, saatavat are usually presented as assets on the balance sheet and are commonly divided into trade receivables (myyntisaatavat) and other receivables (muut saamiset). Trade receivables are typically the largest component for many businesses.

Recognition and measurement: Saatavat are recognized when the company has the right to consideration in exchange for goods or services. They are measured at the amount expected to be collected, often net of allowances for doubtful or uncollectible amounts. Impairment is recognized when there is evidence of credit risk or default. In many accounting regimes, an aging analysis or an expected credit loss model (ECL) is used to estimate the required allowance and adjust the carrying amount accordingly.

Management and liquidity: Saatavat play a central role in liquidity and working capital management. Credit policies, terms of sale, and effective debt collection influence how quickly receivables convert to cash. Regular aging reviews help identify problem accounts and inform provisioning, discounting, or collection actions. Proper handling of saatavat affects financial ratios, risk exposure, and the overall financial health of a business.

See also: accounts receivable, working capital, credit risk, aging analysis.