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Subordinated loan in accounting 2016

A subordinated loan can be marked down as part of owners’ equity if a limited liability company or a cooperative considers its nature, and terms, to be that of an owners’ equity, according to the IAS-standards for securities that can be considered to be part of owners’ equity. In the cases where the subordinated loan cannot be considered to be part of owners’ equity, the loan is to be marked as part of foreign equity. (Finlex, accounting act, in Finnish)



28.01.16


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