Equity
Assets minus liabilities — the part of the company that genuinely belongs to its owners.
Equity is made up of share capital, the reserve for invested unrestricted equity, retained earnings from previous periods and the current year's result.
Negative equity means liabilities exceed assets. Finnish company law attaches a direct duty to it: the board must without delay register the loss of share capital with the Trade Register. It is one of the few figures in a public filing with an immediate legal consequence.
In a profitable year equity grows by the net profit if nothing is distributed; in a loss-making year it shrinks.
Equity in figures
Values from published annual reports. 21,747 companies could be ranked — a company that did not report this figure is not in the list.
- 1Mariatorp Oy€349,976,580
- 2Pivosto Oy€340,430,712
- 3Polttina Oy€268,247,827
- 4Kitka Games Oy€96,090,361
- 5Torpanmaa Oy€92,130,497
Where this figure comes from
Read from the “Oma pääoma” line of the balance sheet.
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