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Concepts and definitions

Activated repair costs

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 costs are included in current assets and increase their value.

Annual repairs

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


Increases/decreases in the accumulated depreciation difference to be considered in determining taxable income, and increases/decreases in voluntary provisions deductible for tax purposes.

Cubic capacity of a building

The cubic capacity of a building is calculated in accordance with the Finnish Standards Association's standard SFS 2460, RT 120.12.

Floor area

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.

Housing company

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 is specified in the articles of association as residential apartments in the possession of shareholders; and each share in it confers the right, either alone or together with other shares, to the possession of an apartment or other part of the company's building or real estate in its possession.

Real estate

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 the real estate.

Type of building

A classification for different types of dwellings. For example, blocks of flats, attached houses, detached houses. The dwelling price statistics utilise the categories blocks of flats and attached houses. The data on attached houses also include detached houses with shares in a housing corporation.

Type of financing

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 determined by the cost correlation principle. Most of government-subsidised dwellings are owned by municipalities.

Non-subsidised dwellings are other than government-subsidised dwellings.

Year of construction

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 year of construction.

Referencing instructions:

Official Statistics of Finland (OSF): Finance of housing companies [e-publication].
Helsinki: Statistics Finland [referred: 25.6.2024].
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