voittoosuuksien
Voittoosuudet are distributable shares of profits allocated to members or participants of an organization, especially a cooperative. The concept is distinct from osinko, which is a dividend paid based on share ownership in a corporation. Voittoosuudet are typically tied to the member’s activity or patronage rather than to the amount of capital held.
In osuuskunnat (cooperatives), voitto-osuudet are commonly paid to members from the cooperative’s annual or accumulated profits.
Voittoosuudet can also appear in other contexts, such as employee profit-sharing plans or associations, where profits
Accounting and taxation of voitto-osuudet depend on the legal form and jurisdiction. They are generally recognized
Related topics include the cooperative form (osuuskunnat), dividends (osinko), and patronage refunds, which together help distinguish