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www.stat.fi/meta/kas/aktivoidut_korj_en.html

Activated repair costs refer to the costs arising from basic repairs or renovations that are not entered in the profit and loss account as expenditure for the accounting period. Activated repair cost…

www.stat.fi/meta/kas/hallintokulut_en.html

Administrative costs are costs for the management of the company, based on a contract or invoicing with separate enterprises, such as housing management, accounting, auditing, lawyer and administrati…

www.stat.fi/meta/kas/vuosikorjaus_en.html

Foreseen repair based on the annual repair plan. The annual repair plan usually includes an annual assessment of repair needs. Unforeseen repairs can also be made in connection with annual repairs. A…

www.stat.fi/meta/kas/vuosikorjaus_en.html

Annual repairs refer to costs entered as expenditure in the profit and loss accounts of housing companies.

www.stat.fi/meta/kas/tilinpaatossiir_en.html

A housing company may have a residential building provision as a voluntary provision. The purpose of the residential building provision is to collect funds for future repairs and renovations. Residen…

www.stat.fi/meta/kas/paaomavastike_en.html

Part of the charge for common expenses covering the dwelling’s share of liabilities of long-term expenses, such as expenses arising from the acquisition, construction, renovation and renewal of real …

www.stat.fi/meta/kas/paaomavastike_en.html

The charge for common capital expenditures is used to pay the dwelling’s share of liabilities of the housing company loan.

www.stat.fi/meta/kas/yhtiovastike_en.html

Charge for common expenses consists of the maintenance charge and the charge for common capital expenditures.

www.stat.fi/meta/kas/yhtiovastike_en.html

Compensation paid by a shareholder to a housing company or a mutual real estate company in accordance with the articles of association to cover the company's expenses. The charge for common expe…

www.stat.fi/meta/kas/siivouskulut_en.html

Cleaning costs are real estate cleaning costs based on contracts or invoicing with separate enterprises.

www.stat.fi/meta/kas/luottotappiot_j_en.html

The credit loss adjusts the income of the real estate by the amount of revenue lost during the financial year. These include, for example, unpaid rents which have been considered to be lost forever. …

www.stat.fi/meta/kas/tilav_en.html

The cubic capacity of a building is the space limited by the exterior surfaces of outer walls, the lower surface of the base floor (the base of the building’s lowest space with thermal insulation) an…

www.stat.fi/meta/kas/poistot_ja_arvo_en.html

Depreciation means that a commodity is removed from the financial statement for the duration of its financial effect.

www.stat.fi/meta/kas/sahko__ja_kaasu_en.html

Electricity costs consist of electricity tariffs and energy charges based on the consumption measurement of electricity and gas supplied by the energy plant, meter rents, etc.

www.stat.fi/meta/kas/tilinpaatos_en.html

Financial statements of a limited liability company and a housing company consist of at least the profit and loss account, balance sheet and the board of directors’ report.

www.stat.fi/meta/kas/tilinpaatos_en.html

A statutory document to be prepared within a prescribed period, which should give a true and adequate view of the financial position on the financial statement date of the company obliged to keep boo…

www.stat.fi/meta/kas/huoneistoala_en.html

In statistics on the finance of housing corporations floor area refers to the total surface area of the living, business and office spaces owned by a housing corporation and its shareholders.

www.stat.fi/meta/kas/lammityskulut_en.html

Heating costs include a basic charge and an energy charge for houses connected to district heating. In buildings where heating is carried out by their own heating station, heating costs consist of th…

www.stat.fi/meta/kas/asunto_osakeyht_en.html

A limited liability company is considered to be a housing company if its purpose is the ownership and possession of one or more buildings in which ( not necessarily) over half of the total floor area…

www.stat.fi/meta/kas/kiinteiston_tuo_en.html

Part of the profit and loss account specifying how the income from the real estate is formed.

www.stat.fi/meta/kas/vahinkovakuutus_en.html

Insurance costs include insurance premiums for the full value of the real estate, real estate, fire, water damage, burglary, theft, equipment, glass, movables, liability, etc.

www.stat.fi/meta/kas/korkokulut_en.html

Interest expenses in housing companies include long-term and short-term loans, the credit used for the account with credit facility, accounts payable and interests on overdue payments.

www.stat.fi/meta/kas/korkotuotot_en.html

Interest income in housing companies is mainly generated by the delay in payment of maintenance charges and utility charges.

www.stat.fi/meta/kas/hoitovastike_en.html

The purpose of the maintenance charge is to cover recurrent day-to-day expenses of the housing company.

www.stat.fi/meta/kas/hoitovastike_en.html

Part of the charge for common expenses with which the company’s expenses not covered by the charge for common capital expenditure are covered, or the company’s total expenses if there is no charge fo…

www.stat.fi/meta/kas/ulkoalueiden_ho_en.html

Maintenance costs of outdoor areas include payments made to real estate management companies for cleaning the outside areas, managing green areas and planting, snow removal and anti-skid treatment.

www.stat.fi/meta/kas/kertaluon_osaka_en.html

One-off shareholder payments (payments for project shares) are paid by the shareholders for a particular repair or similar project.

www.stat.fi/meta/kas/kaytto__ja_huol_en.html

Operating and maintenance costs are costs arising from the use and maintenance of the real estate, based on a contract or invoicing with separate enterprises.

www.stat.fi/meta/kas/muut_kiinteisto_en.html

Other income from real estate includes the resale of electricity, heat or water to another housing company, as well as charges received by the company and other similar income.

www.stat.fi/meta/kas/muut_hoitokulut_en.html

Other maintenance costs include staff training costs, remembering special days and other such items.

www.stat.fi/meta/kas/henkkul_en.html

Wages, salaries and rewards, pension expenses and other employer contributions = Personnel expenses

Personnel expenses comprise wages and salaries subject to withholding of tax and comparable …

www.stat.fi/meta/kas/kiinteisto_en.html

A real estate is a unit of ownership in a land or water area entered as real estate in the real estate register. Buildings and fixtures owned by the owner of a real estate and located on it belong to…

www.stat.fi/meta/kas/kiinteiston_hoi_en.html

Part of the profit and loss account specifying how the costs arising from the maintenance of the real estate are formed.

www.stat.fi/meta/kas/korjaus__tai_mu_en.html

The company can collect repair charges for future expenses in advance. Special charges can include charges for cable TV, satellite antenna or balcony glazing.

www.stat.fi/meta/kas/asuinkerrostalo_en.html

A house with at least three dwellings of which at least two are on top of each other.

www.stat.fi/meta/kas/sauna__ym__kayt_en.html

The utility charges include the company's charges for the use of saunas, laundry rooms, drying rooms, etc.

www.stat.fi/meta/kas/talotyyppi_en.html

A classification for different types of dwellings, for example blocks of flats, attached houses, detached houses.

www.stat.fi/meta/kas/rahoitustyyppi_en.html

A classification describing the financing source of a dwelling or real estate.

A government-subsidised dwelling is a dwelling produced with government ARAVA loans, in which the rent is determi…

www.stat.fi/meta/kas/oman_kayton_alv_en.html

Almost all sales of goods and services in Finland are subject to VAT. However, real estate is subject to VAT for services rendered on its own account and by its own staff on the real estate. These se…

www.stat.fi/meta/kas/jatehuoltokulut_en.html

Waste management costs consist of transport and treatment charges levied by the waste management company.

www.stat.fi/meta/kas/vesi__ja_jateve_en.html

Water and waste water costs generally consist of the water and waste water charged by the local water plant. Water costs usually consist of a basic fee, a consumption fee and a meter rental.

www.stat.fi/meta/kas/rakennusvuosi_en.html

The year of construction refers to the year in which the building was completed and was ready for use. If the building was completed prior to 1980, the year of renovation may have been entered as the…