vapaakertymä
Vapaakertymä refers to a financial term originating from Finnish accounting and tax law. It denotes accumulated profits within a company that have not been distributed to shareholders as dividends or otherwise withdrawn from the company. These retained earnings can be used for various purposes, such as reinvestment in the business, funding future projects, or covering potential losses.
The concept of vapaakertymä is important for both corporate finance and taxation. Companies can choose to retain
Understanding vapaakertymä is crucial for analyzing a company's financial health and its potential for future development.