Accounting, Payroll, Tax & Legal since 1989

Subordinated loan in bookkeeping

Current procedure on handling subordinated loan in bookkeeping is that it is presented in the foreign equity section as its own instalment. The working committee of Finnish bookkeeping act reform pondered on the question of, whether or not changes should be made to current practice.

However, the working committee did not find common ground on the matter, with majority of the committee stating that current procedures are acceptable and no changes are needed. Minority of the committee proposed that a new procedure should be adopted, in which subordinated loan should be marked as an instalment in owners’ equity.

Even though the committee was not unanimous, there will be no changes to the handling of the subordinated loan, as proposed by the majority of the committee.


23.10.15


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