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    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-556": {
   "value": "-4300000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-557": {
   "value": "257600000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-558": {
   "value": "78800000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-559": {
   "value": "-3000000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-560": {
   "value": "-3800000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-561": {
   "value": "260600000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-562": {
   "value": "82600000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-589": {
   "value": "Perustiedo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Kalmar Oyj perust<span class=\"_ _0\"></span>ettiin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec Oyj:n (<span class=\"_ _4\"></span>j\u00e4lj<span class=\"_ _4\"></span>emp\u00e4n\u00e4 Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec<span class=\"_ _2\"></span>) osittaisjakautumisessa, mik\u00e4 t\u00e4<span class=\"_ _0\"></span>yt\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npantiin 30<span class=\"_ _d\"></span>.6<span class=\"_ _d\"></span>.2024<span class=\"_ _d\"></span>.  Kaupank\u00e4yn<span class=\"_ _0\"></span>ti Kalmarin B-sarjan osakk<span class=\"_ _d\"></span>eilla alk<span class=\"_ _0\"></span>oi 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 Nasdaq Helsingin p\u00f6rssilistalla. Kalmar Oyj (<span class=\"_ _d\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>24<span class=\"_ _d\"></span>22<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>7 ) on suomalainen julkinen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6, jonka k<span class=\"_ _d\"></span>otipaikka on Helsinki ja rekist<span class=\"_ _d\"></span>er\u00f6ity osoite It\u00e4mer<span class=\"_ _d\"></span>enkatu 25, 00180 Helsinki. Kalmar Oyj ja sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t muodostav<span class=\"_ _d\"></span>at Kalmar<span class=\"_ _d\"></span>-k<span class=\"_ _d\"></span>onsernin (<span class=\"_ _93\"></span>j\u00e4ljemp\u00e4n\u00e4 Kalmar tai k<span class=\"_ _0\"></span>onserni)<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span>Kalmar Oyj:n hallitus on k<span class=\"_ _d\"></span>okouk<span class=\"_ _d\"></span>sessaan 12.2.2025 hyv\u00e4k<span class=\"_ _d\"></span>synyt t\u00e4m\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen julkist<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aksi. Suomen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6lain mukaan osakk<span class=\"_ _0\"></span>eenomistajilla on mahdollisuus h<span class=\"_ _0\"></span>yv\u00e4k<span class=\"_ _0\"></span>sy<span class=\"_ _d\"></span>\u00e4 tai hyl\u00e4t\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s sen julkistamisen j\u00e4lkeen pide<span class=\"_ _0\"></span>tt\u00e4v<span class=\"_ _d\"></span>\u00e4ss\u00e4 varsinaisessa yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa. Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sella on my<span class=\"_ _d\"></span>\u00f6s mahdollisuus muuttaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6st\u00e4. J\u00e4lj<span class=\"_ _4\"></span>enn\u00f6s tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksest\u00e4 on saata<span class=\"_ _0\"></span>villa int<span class=\"_ _0\"></span>ernet<span class=\"_ _0\"></span>osoitteessa www<span class=\"_ _2\"></span>.kalmar<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span>fi tai emoyhti\u00f6n r<span class=\"_ _d\"></span>ekister\u00f6idyst<span class=\"_ _0\"></span>\u00e4 osoitteesta<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s 31.<span class=\"_ _2\"></span>12.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu konsolidoituna ja carve-out<span class=\"_ _2\"></span>-perusteisesti Kalmarin taloudellisen aseman, t<span class=\"_ _d\"></span>oiminnan tuloksen ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen esitt\u00e4mist\u00e4 v<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>en. Kalmar ei muodostanut erillist<span class=\"_ _0\"></span>\u00e4 juridista k<span class=\"_ _d\"></span>onsernia eik\u00e4 sit<span class=\"_ _0\"></span>en laatinut k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st\u00e4 ennen 30<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 tapah<span class=\"_ _d\"></span>tunutta jakautumista. T<span class=\"_ _d\"></span>\u00e4st\u00e4 johtuen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out<span class=\"_ _d\"></span>-perusteisesti 30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 asti ja k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoituina k<span class=\"_ _d\"></span>onsernin lukuina juridisen k<span class=\"_ _0\"></span>onsernin muodostamisen seurauk<span class=\"_ _0\"></span>sena 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 alkaen. N\u00e4in ollen laaja tuloslask<span class=\"_ _d\"></span>elma ja rahavirtalask<span class=\"_ _d\"></span>elma 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on esitetty yhdist<span class=\"_ _d\"></span>elm\u00e4n\u00e4 car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja ajanjaksol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _2\"></span>1.<span class=\"_ _d\"></span>\u201330<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 ja k<span class=\"_ _d\"></span>onsolidoituja taloudellisia tiet<span class=\"_ _d\"></span>oja ajanja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>\u2013<span class=\"_ _2e6\"> </span>31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4. T<span class=\"_ _6\"></span>aseluvut 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernin raportoituja lukuja. V<span class=\"_ _2\"></span>ertailutiedot 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 vuodel<span class=\"_ _d\"></span>ta on esitetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out<span class=\"_ _d\"></span>-perusteisesti.<span class=\"_ _2e6\"> </span>Kalmar Oyj:n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s on laadittu EU:ssa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n hyv\u00e4k<span class=\"_ _0\"></span>syttyjen kansainv<span class=\"_ _d\"></span>\u00e4listen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardien (In<span class=\"_ _d\"></span>ternational Financial Reporting Standar<span class=\"_ _0\"></span>ds, IFRS<span class=\"_ _d\"></span>) mukaisesti. Sit\u00e4 laadittaessa on nouda<span class=\"_ _0\"></span>tettu 31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 voimassa olleita IA<span class=\"_ _d\"></span>S- ja IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>deja sek\u00e4 SIC- ja IFRIC<span class=\"_ _0\"></span>-tul<span class=\"_ _0\"></span>kintoja.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6 K<span class=\"_ _0\"></span>almar Oyj:n ja kaikki ne tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t, joissa emo<span class=\"_ _0\"></span>yhti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _d\"></span>ta, sek\u00e4 osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t. M\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta saavute<span class=\"_ _0\"></span>taan, kun Kalmar al<span class=\"_ _d\"></span>tistuu tai on oik<span class=\"_ _0\"></span>eute<span class=\"_ _0\"></span>ttu sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een muuttuvall<span class=\"_ _0\"></span>e tuot<span class=\"_ _0\"></span>olle ja p<span class=\"_ _d\"></span>ystyy vaikuttamaan t<span class=\"_ _0\"></span>\u00e4h\u00e4n tuott<span class=\"_ _0\"></span>oon k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 sijoitusk<span class=\"_ _0\"></span>ohdetta k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vaa v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taansa, ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>ta menete<span class=\"_ _d\"></span>t\u00e4\u00e4n kun n\u00e4m\u00e4 kriteerit eiv\u00e4<span class=\"_ _0\"></span>t en\u00e4\u00e4 t\u00e4yty<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t on luet<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tu liite<span class=\"_ _0\"></span>tiedossa 7<span class=\"_ _2\"></span>.3, T<span class=\"_ _2\"></span>yt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6ihin, osakkuus<span class=\"_ _0\"></span>yhti\u00f6ihin ja yrityshankin<span class=\"_ _d\"></span>toihin- ja myynt<span class=\"_ _0\"></span>eihin liittyv\u00e4t k<span class=\"_ _d\"></span>onsolidointiperiaatt<span class=\"_ _d\"></span>eet on esitetty liit<span class=\"_ _d\"></span>etieto-osiossa 7<span class=\"_ _2\"></span>. K<span class=\"_ _d\"></span>onsernin rak<span class=\"_ _d\"></span>enne.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s perustuu alkuper<span class=\"_ _0\"></span>\u00e4isen hankintamenon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseen lukuun ottama<span class=\"_ _0\"></span>tta tiettyj\u00e4 rahoitusinstrumen<span class=\"_ _0\"></span>ttiluokkia, osak<span class=\"_ _0\"></span>eperusteisiin e<span class=\"_ _0\"></span>tuuksiin liittyvi\u00e4 rahana mak<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>via osuuksia sek\u00e4 e<span class=\"_ _d\"></span>tuuspohjaisiin el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yihin sij<span class=\"_ _4\"></span>oit<span class=\"_ _0\"></span>ettuja var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, jotka arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s esit<span class=\"_ _d\"></span>et\u00e4\u00e4n euroina, joka on k<span class=\"_ _d\"></span>onsernin emoyhti\u00f6n t<span class=\"_ _d\"></span>oiminta- ja esitt\u00e4misv<span class=\"_ _d\"></span>aluutta. Tilinp\u00e4\u00e4t\u00f6stiedo<span class=\"_ _d\"></span>t esitet\u00e4\u00e4n miljoonina euroina, ja ne perustuv<span class=\"_ _0\"></span>at liik<span class=\"_ _d\"></span>etapahtumien alkuper\u00e4isiin hankint<span class=\"_ _0\"></span>amenoihin, ellei laatimisperiaa<span class=\"_ _d\"></span>tteissa ole erikseen t<span class=\"_ _d\"></span>oisin mainittu. Kaikki esitetyt luvu<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6riste<span class=\"_ _0\"></span>ttyj\u00e4, mink\u00e4 vuoksi esimerkiksi yk<span class=\"_ _0\"></span>sitt\u00e4ist<span class=\"_ _0\"></span>en lukujen yhteenlask<span class=\"_ _d\"></span>ettu summa saattaa poik<span class=\"_ _d\"></span>eta esit<span class=\"_ _d\"></span>etyst\u00e4 summaluvusta.<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 alkaen<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span>Kalmar kuv<span class=\"_ _0\"></span>aa laatimisperiaatt<span class=\"_ _d\"></span>eet siihen liittyv\u00e4n liite<span class=\"_ _d\"></span>tied<span class=\"_ _4\"></span>on tai liit<span class=\"_ _d\"></span>etieto-osion yhte<span class=\"_ _d\"></span>ydess\u00e4. Seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>assa tauluk<span class=\"_ _d\"></span>ossa on listattu laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t ja tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>o tai liit<span class=\"_ _0\"></span>etiet<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-osio, jonka yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 laatimisperiaa<span class=\"_ _d\"></span>te on esitetty<span class=\"_ _2e6\"> </span><span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span><table class=\"s w204 hb0\" id=\"_41c009b1-ce18-44f7-b2ce-4a36f65900c3\"><tr><td class=\"c n x18b y192f w205 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1e ws31\">Laati<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>peri<span class=\"_ _4\"></span>aate<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y192f w206 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _4\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1930 w207 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Segmenttirapor<span class=\"_ _4\"></span>toint<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x411 y1930 w208 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2.<span class=\"_ _d\"></span>1 Segmentti-informaat<span class=\"_ _0\"></span>io<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1931 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>ott<span class=\"_ _d\"></span>ojen kirjaami<span class=\"_ _4\"></span>nen ja<span class=\"_ _d\"></span> sopim<span class=\"_ _4\"></span>ukseen<span class=\"_ _d\"></span> per<span class=\"_ _4\"></span>ustuv<span class=\"_ _d\"></span>at </td><td></td></tr><tr><td class=\"c n x18b y1932 w209 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">omaisuuser\u00e4t<span class=\"_ _0\"></span> ja v<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x412 y1932 w20a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">2.<span class=\"_ _4\"></span>2 My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tit<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1933 w20b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">J<span class=\"_ _4\"></span>ulk<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et avus<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1933 w20c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 wse0\">2.<span class=\"_ _4\"></span>3 Li<span class=\"_ _4\"></span>iketoi<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>an m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t tu<span class=\"_ _4\"></span>otot ja ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1934 w20d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x414 y1934 w20e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>5 R<span class=\"_ _4\"></span>ah<span class=\"_ _4\"></span>oit<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1935 w20f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _0\"></span> tul<span class=\"_ _0\"></span>os<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x415 y1935 w210 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">2.6<span class=\"_ _0\"></span> Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1936 w211 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>eperuste<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>t mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x416 y1936 w212 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">3.2 Osak<span class=\"_ _d\"></span>eperust<span class=\"_ _0\"></span>eise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1937 wf8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitt<span class=\"_ _4\"></span>eet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x417 y1937 w213 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">3.<span class=\"_ _4\"></span>4 El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1938 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x418 y1938 w214 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1939 wb9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x419 y1939 w215 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x41a h8 y193a ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>.3 M<span class=\"_ _4\"></span>yy<span class=\"_ _4\"></span>nti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td></tr><tr><td class=\"t m0 x1aa h8 y193b ff11 fs4 fc3 sc0 ls99 wsaf\">Myyntisaamiset<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x41a h8 y193b ff11 fs4 fc3 sc0 ls30 ws43\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y193c wfb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41b y193c w216 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y193d w9a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41c y193d w217 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">6.<span class=\"_ _0\"></span>1 Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y193e ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> ja tutkimus- ja </td><td></td></tr><tr><td class=\"c n x18b y193f w218 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">tuot<span class=\"_ _d\"></span>ekehitysmenot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y193f w219 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1940 wa2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykkee<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1940 w21a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1941 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1941 w21c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>.4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>alen<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1942 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsolidointiperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _d\"></span>t, ulkomaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c x18b y1943 w21d had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">tapahtumat, ulk<span class=\"_ _d\"></span>omai<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onserniyr<span class=\"_ _4\"></span>itykse<span class=\"_ _d\"></span>t,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">yrityshankin<span class=\"_ _4\"></span>nat<span class=\"_ _0\"></span> ja -myynnit, yht<span class=\"_ _d\"></span>eisyritykset<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1944 ff11 fs4 fc3 sc0 ls21 ws34\">osakkuus<span class=\"_ _d\"></span>yhti\u00f6<span class=\"_ _0\"></span>t, ja<span class=\"_ _d\"></span> myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ol<span class=\"_ _d\"></span>eva<span class=\"_ _0\"></span>t pi<span class=\"_ _0\"></span>tk\u00e4aik<span class=\"_ _d\"></span>aiset </td><td></td></tr><tr><td class=\"c n x18b y1945 w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1945 w21f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1946 w220 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">Raho<span class=\"_ _4\"></span>itusvarat, rahav<span class=\"_ _0\"></span>arat, rahoitu<span class=\"_ _4\"></span>sv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>lat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">rahoitusvar<span class=\"_ _0\"></span>ojen ja<span class=\"_ _d\"></span> -velk<span class=\"_ _0\"></span>ojen esitt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1947 ff11 fs4 fc3 sc0 ls21 ws34\">nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>sti,<span class=\"_ _d\"></span> johdannaisinstrumen<span class=\"_ _0\"></span>tit<span class=\"_ _0\"></span> ja </td><td class=\"t m0 x41a h8 y1947 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja </td></tr><tr><td class=\"t m0 x1aa h8 y1948 ff11 fs4 fc3 sc0 ls2a ws3d\">suojauslasken<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o ja omat<span class=\"_ _d\"></span> osakkee<span class=\"_ _0\"></span>t </td><td class=\"t m0 x41a h8 y1948 ff11 fs4 fc3 sc0 ls24 ws37\">raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1949 w221 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1949 w222 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w223 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eh<span class=\"_ _4\"></span>dol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>itou<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1873 w224 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9.<span class=\"_ _4\"></span>2 Eh<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>ito<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td></tr></table>Carv<span class=\"_ _d\"></span>e-out -<span class=\"_ _4\"></span>laatimisperiaa<span class=\"_ _d\"></span>tteet (<span class=\"_ _d\"></span>30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>24 asti)<span class=\"_ _2e6\"> </span>Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellise<span class=\"_ _d\"></span>t tied<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>t 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu yhdistelem\u00e4l<span class=\"_ _0\"></span>l\u00e4 Cargo<span class=\"_ _0\"></span>tecin k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>siin sis\u00e4ltynee<span class=\"_ _0\"></span>t juridisille K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ille ja Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ille kuuluvat his<span class=\"_ _0\"></span>toriallist<span class=\"_ _d\"></span>en tuottojen ja kulujen, var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen sek\u00e4 raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen kirjanpitoarv<span class=\"_ _d\"></span>ot. T<span class=\"_ _d\"></span>\u00e4ten ne v<span class=\"_ _0\"></span>arat, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot, kulut sek<span class=\"_ _0\"></span>\u00e4 rahavirr<span class=\"_ _d\"></span>at, jotka o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoraan k<span class=\"_ _d\"></span>ohdistetta<span class=\"_ _d\"></span>vissa tai allokoi<span class=\"_ _0\"></span>tavissa tai jo<span class=\"_ _0\"></span>tka siirtyv\u00e4t Kalmarille on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksiin. Carve-out taloudel<span class=\"_ _0\"></span>liset tiedot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 allokoin<span class=\"_ _d\"></span>teja muista Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liike<span class=\"_ _d\"></span>toiminnoista, mukaan lukien emo<span class=\"_ _d\"></span>yhti\u00f6 Cargo<span class=\"_ _0\"></span>tec Oyj:n tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja, jotka jok<span class=\"_ _d\"></span>o siirret\u00e4\u00e4n Kalmaril<span class=\"_ _d\"></span>le tai jotka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu Kalmaril<span class=\"_ _0\"></span>le n\u00e4iden carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _d\"></span>en tietojen laatimista v<span class=\"_ _0\"></span>arten.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisia tiet<span class=\"_ _d\"></span>oja laadittaessa on sov<span class=\"_ _d\"></span>ellettu E<span class=\"_ _0\"></span>uroopan unionissa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n ot<span class=\"_ _0\"></span>ettuja kansain<span class=\"_ _d\"></span>v\u00e4lisi\u00e4 tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardeja (\u201cIFRS<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardit<span class=\"_ _d\"></span>\u201d) ja IFRS-<span class=\"_ _2e6\"> </span>tulkintak<span class=\"_ _d\"></span>omitean ant<span class=\"_ _0\"></span>amia tulkint<span class=\"_ _0\"></span>oja sellaisina kuin Eur<span class=\"_ _d\"></span>oopan y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eis\u00f6j<span class=\"_ _4\"></span>en (EU) k<span class=\"_ _d\"></span>omissio on ottanut k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6n Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan unionissa 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 menness\u00e4, ja niiss\u00e4 on ote<span class=\"_ _0\"></span>ttu huomioon j\u00e4ljemp\u00e4n\u00e4 kuvatut periaatt<span class=\"_ _d\"></span>eet, joiden mukaisesti Kalmarille kuuluv<span class=\"_ _d\"></span>at vara<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat, tuot<span class=\"_ _d\"></span>ot ja kulut sek\u00e4 raha<span class=\"_ _d\"></span>virrat on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>oska IFRS-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardi<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 suoraa ohjeistusta carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tiet<span class=\"_ _0\"></span>ojen laatimisesta, carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja laadittaessa on so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ttu tiettyj\u00e4 historiall<span class=\"_ _0\"></span>isten carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tie<span class=\"_ _0\"></span>tojen tuottamisessa yleisesti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>vi\u00e4 menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4. N\u00e4iden menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>en so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamista on kuva<span class=\"_ _0\"></span>ttu t\u00e4ss\u00e4 osiossa. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden (<span class=\"_ _4\"></span>j\u00e4ljemp\u00e4n\u00e4 Juridiset Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) ja Cargot<span class=\"_ _0\"></span>ecin juridisiin yhti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>tyvien Kalmar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden toiminnan (j<span class=\"_ _4\"></span>\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _2\"></span>) (yhdess\u00e4 j\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) tuloksen ja taloudellisen aseman.<span class=\"_ _2e6\"> </span>N\u00e4m\u00e4 carve-out taloudel<span class=\"_ _0\"></span>liset tiedo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa Kalmarin tulev<span class=\"_ _d\"></span>aa taloudellista k<span class=\"_ _d\"></span>ehityst\u00e4 eiv<span class=\"_ _d\"></span>\u00e4tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _0\"></span>aa sit\u00e4, millainen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen yhdistel<span class=\"_ _d\"></span>ty tulos ja taloudellinen asema olisiv<span class=\"_ _d\"></span>at olleet, jos Kalmar olisi ollu<span class=\"_ _0\"></span>t itsen\u00e4inen juridinen k<span class=\"_ _d\"></span>onserni ja o<span class=\"_ _4\"></span>lisi sit<span class=\"_ _0\"></span>en esitt\u00e4nyt eril<span class=\"_ _0\"></span>lisen k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudel<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out laa<span class=\"_ _0\"></span>timisperiaatteiden so<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>taminen<span class=\"_ _2e6\"> </span>Seuraav<span class=\"_ _d\"></span>assa esitet\u00e4\u00e4n yh<span class=\"_ _0\"></span>teen<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o carve-out<span class=\"_ _d\"></span>-periaatt<span class=\"_ _d\"></span>eista, j<span class=\"_ _4\"></span>oita on so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>ettu carv<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span>out taloudellisia tie<span class=\"_ _0\"></span>toja laadittaessa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettuja tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja, jotka perustuv<span class=\"_ _d\"></span>at johdon harkintaan, oletuksiin ja arvioihin j\u00e4ljemp\u00e4n\u00e4 eri alaosioissa kuva<span class=\"_ _0\"></span>tulla tav<span class=\"_ _d\"></span>alla. Merkitt\u00e4vimm\u00e4t arvio<span class=\"_ _0\"></span>t, harkintaan perustuv<span class=\"_ _0\"></span>at ratk<span class=\"_ _0\"></span>aisut ja oletuk<span class=\"_ _d\"></span>set liittyv\u00e4t tiettyihin k<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eluiden kulujen k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamiseen, vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yihin, jaettuihin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin, kassanhallin<span class=\"_ _0\"></span>taan ja rahoituk<span class=\"_ _d\"></span>seen<span class=\"_ _4\"></span>, kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aan tuloon perustuvien v<span class=\"_ _0\"></span>erojen ja lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llist<span class=\"_ _d\"></span>en ver<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 sijoite<span class=\"_ _0\"></span>ttuun omaan p\u00e4\u00e4omaan. Kalmarilla ei ole merkitt\u00e4vi\u00e4 t<span class=\"_ _d\"></span>oistuvia operatiivisia liik<span class=\"_ _d\"></span>etoimintasuh<span class=\"_ _0\"></span>teit<span class=\"_ _0\"></span>a muiden Cargo<span class=\"_ _0\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _d\"></span>toimintojen kanssa.<span class=\"_ _2e6\"> </span>Kalmarin joht<span class=\"_ _0\"></span>o katsoo<span class=\"_ _d\"></span>, ett\u00e4 carve-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksi\u00e4 laadittaessa tehdyt k<span class=\"_ _d\"></span>ohdistukset on teh<span class=\"_ _0\"></span>ty k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisella perust<span class=\"_ _0\"></span>eella, mutta eiv<span class=\"_ _0\"></span>\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa niit\u00e4 tuo<span class=\"_ _d\"></span>ttoja ja kuluja, jotka olisiv<span class=\"_ _0\"></span>at s<span class=\"_ _0\"></span>yntyneet, jos K<span class=\"_ _0\"></span>almar olisi ollut erillinen k<span class=\"_ _d\"></span>onserni ja laatinut oman k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen esit<span class=\"_ _d\"></span>ett\u00e4vil<span class=\"_ _d\"></span>t\u00e4 kausil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapah<span class=\"_ _0\"></span>tumat ja liik<span class=\"_ _d\"></span>etoime<span class=\"_ _d\"></span>t l\u00e4<span class=\"_ _4\"></span>hipiirin k<span class=\"_ _0\"></span>anssa<span class=\"_ _2e6\"> </span>Sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, muk<span class=\"_ _0\"></span>aan lukien saamiset ja v<span class=\"_ _d\"></span>elat Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden v\u00e4lil<span class=\"_ _0\"></span>l\u00e4, on eliminoitu n\u00e4ist\u00e4 carv<span class=\"_ _0\"></span>e-out taloudellisista tiedoista. Aiemmin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin raportoinnissa sis\u00e4isik<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>tapahtumik<span class=\"_ _0\"></span>si katso<span class=\"_ _d\"></span>tut liike<span class=\"_ _0\"></span>toime<span class=\"_ _0\"></span>t sek\u00e4 tase-er\u00e4t Kalmarin ja muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojenv<span class=\"_ _d\"></span>\u00e4lill\u00e4 on k\u00e4sitel<span class=\"_ _d\"></span>ty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden saamiset C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _0\"></span>ta ja v<span class=\"_ _d\"></span>elat Cargot<span class=\"_ _d\"></span>ec-konsernill<span class=\"_ _0\"></span>e, mukaan lukien n\u00e4ihin saamisiin ja v<span class=\"_ _d\"></span>elkoihin liittyv<span class=\"_ _d\"></span>\u00e4t rahoitustuot<span class=\"_ _0\"></span>ot ja -kulut, on sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin ja esite<span class=\"_ _0\"></span>tty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _d\"></span>tetut pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elut<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6 on historiassa v<span class=\"_ _d\"></span>astannut Cargot<span class=\"_ _d\"></span>ec-konsernin johtamisesta ja yleishallinnosta. Lis\u00e4k<span class=\"_ _d\"></span>si emoyhti\u00f6 on tarjonnut erilaisia k<span class=\"_ _d\"></span>eskitety<span class=\"_ _d\"></span>sti tuotettuja pal<span class=\"_ _d\"></span>veluja kaikil<span class=\"_ _0\"></span>le tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>leen. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja laadittaessa suoraan Kalmariin k<span class=\"_ _d\"></span>ohdistett<span class=\"_ _0\"></span>avissa ole<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t ja kulut tai tietyt K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmariin liittyv<span class=\"_ _0\"></span>\u00e4t historiall<span class=\"_ _0\"></span>iset transaktio<span class=\"_ _0\"></span>t, on k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisperiaa<span class=\"_ _0\"></span>tteen mukaisesti eli allok<span class=\"_ _d\"></span>ointi seuraa kulujen alkuper\u00e4\u00e4 sek<span class=\"_ _0\"></span>\u00e4 luonnetta.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti v<span class=\"_ _d\"></span>eloittanut suoraan r<span class=\"_ _0\"></span>aportoivil<span class=\"_ _d\"></span>ta yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset kustannukset, jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet n\u00e4iden r<span class=\"_ _0\"></span>aportoivien juridist<span class=\"_ _0\"></span>en yhti\u00f6iden puolesta suorit<span class=\"_ _0\"></span>etuista pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uista. T<span class=\"_ _d\"></span>\u00e4llaisia pal<span class=\"_ _d\"></span>veluita o<span class=\"_ _d\"></span>vat muun muassa tie<span class=\"_ _d\"></span>tohallinto<span class=\"_ _d\"></span>, talous, henkil\u00f6st<span class=\"_ _0\"></span>\u00f6, ep\u00e4suor<span class=\"_ _0\"></span>at hankinnat, s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>enmukaisuustoiminnot ja tiet<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>ojen yll\u00e4pito. Hist<span class=\"_ _d\"></span>oriallisesti tietyt emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6ll<span class=\"_ _0\"></span>e aiheutuneet kulut, muk<span class=\"_ _0\"></span>aan lukien vakuutusmak<span class=\"_ _d\"></span>sut ja takaukset, on lasku<span class=\"_ _0\"></span>tettu suor<span class=\"_ _d\"></span>aan tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>t\u00e4. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _0\"></span>e-out taloudellisiin tiet<span class=\"_ _d\"></span>oihin historiallisesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _0\"></span>en tietojen laa<span class=\"_ _0\"></span>timista vart<span class=\"_ _d\"></span>en Kalmarille on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu osa Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n yht<span class=\"_ _0\"></span>eisist\u00e4 tuott<span class=\"_ _0\"></span>o- ja kuluerist\u00e4, mukaan lukien kaikki K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarill<span class=\"_ _0\"></span>e kuuluva<span class=\"_ _d\"></span>t p\u00e4\u00e4kontt<span class=\"_ _d\"></span>oritoimintojen hallin<span class=\"_ _d\"></span>to- ja henkil\u00f6st\u00f6kulut. Yh<span class=\"_ _0\"></span>teisi\u00e4 t<span class=\"_ _d\"></span>oimintoja o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t esimerkiksi k<span class=\"_ _d\"></span>onsernijohto<span class=\"_ _0\"></span>, henkil\u00f6st\u00f6hal<span class=\"_ _0\"></span>lint<span class=\"_ _0\"></span>o, tiet<span class=\"_ _d\"></span>ohallinto<span class=\"_ _0\"></span>, sijoittajasuht<span class=\"_ _0\"></span>eet, viestint<span class=\"_ _0\"></span>\u00e4, vastuul<span class=\"_ _0\"></span>lisuus, talous, rahoitus, laki ja stra<span class=\"_ _0\"></span>tegia. Hist<span class=\"_ _0\"></span>oriallisesti Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6 on laskuttanut n\u00e4m\u00e4 jaetut t<span class=\"_ _d\"></span>oiminnot tyt\u00e4ryhti\u00f6il<span class=\"_ _d\"></span>t\u00e4\u00e4n hallinnointipalkkioiden kautta k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en allokoin<span class=\"_ _d\"></span>tiavaimena laskut<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van kulun l<span class=\"_ _0\"></span>uonnetta. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tty carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin niiden historiall<span class=\"_ _0\"></span>isesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella tai k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 samoja allok<span class=\"_ _d\"></span>ointi av<span class=\"_ _d\"></span>aimia.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6lle on hist<span class=\"_ _0\"></span>oriassa aiheutunut tiettyj\u00e4 listayh<span class=\"_ _0\"></span>ti\u00f6n\u00e4 toimimiseen liittyvi\u00e4 kuluja. N\u00e4m\u00e4 kulut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t hallituksen kulut sek<span class=\"_ _d\"></span>\u00e4 osan k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohtamisen, str<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>egian, lakiasiain, k<span class=\"_ _0\"></span>onsernin rahoituk<span class=\"_ _0\"></span>sen, viestinn\u00e4n, sijoittajasuht<span class=\"_ _0\"></span>eiden, yritysv<span class=\"_ _d\"></span>astuullisuuden, konsernin henkil<span class=\"_ _0\"></span>\u00f6st\u00f6hallinnon ja tiedonhallinnan kuluista. N\u00e4m\u00e4 Car<span class=\"_ _d\"></span>gotecin lista<span class=\"_ _0\"></span>yhti\u00f6n\u00e4 toimimiseen liittyv<span class=\"_ _d\"></span>\u00e4t kulut edustav<span class=\"_ _d\"></span>at siis historiallisesti k<span class=\"_ _d\"></span>ohdistamattomia t<span class=\"_ _0\"></span>ai v<span class=\"_ _0\"></span>eloittamatt<span class=\"_ _d\"></span>omia konsernitason kuluja. Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa osa n\u00e4ist\u00e4 kuluist<span class=\"_ _0\"></span>a on k<span class=\"_ _0\"></span>ohdennettu Kalmarille heijas<span class=\"_ _0\"></span>tamaan liik<span class=\"_ _d\"></span>etoiminnan kuluja k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 all<span class=\"_ _0\"></span>okaatioa<span class=\"_ _0\"></span>vaimena p\u00e4\u00e4osin liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toa, jonka johto kat<span class=\"_ _0\"></span>soo ole<span class=\"_ _0\"></span>van asianmuk<span class=\"_ _0\"></span>aisin allok<span class=\"_ _d\"></span>ointiav<span class=\"_ _0\"></span>ain. Johto k<span class=\"_ _0\"></span>atsoo n\u00e4iden all<span class=\"_ _0\"></span>okaatioiden kuv<span class=\"_ _0\"></span>aav<span class=\"_ _d\"></span>an kohtuul<span class=\"_ _0\"></span>lisesti k<span class=\"_ _d\"></span>eskitettyjen pal<span class=\"_ _d\"></span>veluiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. N\u00e4ihin k<span class=\"_ _d\"></span>ohdistettuihin kuluihin o<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>aikuttaneet Cargo<span class=\"_ _d\"></span>tecissa voimassa olleet j\u00e4rjestel<span class=\"_ _d\"></span>yt, eiv\u00e4<span class=\"_ _d\"></span>tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa K<span class=\"_ _0\"></span>almarissa tule<span class=\"_ _d\"></span>vaisuudessa vallitse<span class=\"_ _d\"></span>vaa tilannetta.<span class=\"_ _2e6\"> </span>Muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en kanssa jae<span class=\"_ _d\"></span>tut vara<span class=\"_ _0\"></span>t, v<span class=\"_ _d\"></span>elat ja vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Kalmar ja muut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ecin y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t ja liik<span class=\"_ _d\"></span>etoiminno<span class=\"_ _d\"></span>t ova<span class=\"_ _d\"></span>t toimineet historial<span class=\"_ _0\"></span>lisesti yhteisiss\u00e4 vuokr<span class=\"_ _0\"></span>atiloissa ja t<span class=\"_ _d\"></span>oimistoissa tietyiss\u00e4 paik<span class=\"_ _d\"></span>oissa. Niid<span class=\"_ _4\"></span>en tilojen osal<span class=\"_ _d\"></span>ta,<span class=\"_ _2e6\"> </span>joissa Kalmar ei ole vuokrasopimuk<span class=\"_ _0\"></span>sen laillinen omistaja ja vuokrasopimus ei siirtyn<span class=\"_ _0\"></span>yt Kalmarille Jak<span class=\"_ _0\"></span>autumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4, tilojen k\u00e4ytt\u00f6\u00f6n lii<span class=\"_ _0\"></span>ttyv\u00e4 kuluer\u00e4 on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin allok<span class=\"_ _d\"></span>ointiavaimien perust<span class=\"_ _d\"></span>eella (<span class=\"_ _d\"></span>neli\u00f6metrit tai henkil\u00f6st<span class=\"_ _0\"></span>\u00f6n m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>). K<span class=\"_ _0\"></span>almar ja muut Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6t ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnot o<span class=\"_ _d\"></span>vat my<span class=\"_ _d\"></span>\u00f6s historiall<span class=\"_ _0\"></span>isesti jakaneet tie<span class=\"_ _0\"></span>ttyj\u00e4 k\u00e4ytt\u00f6omaisuush<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _0\"></span>eit\u00e4 (k<span class=\"_ _d\"></span>oneita<span class=\"_ _d\"></span>), jotka on all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu Kalmarille ja sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6omaisuuteen carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa siin\u00e4 tapauksessa, jos omaisuuser\u00e4n odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttiin siirtyv\u00e4n Kalmarill<span class=\"_ _0\"></span>e Jakautumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4.<span class=\"_ _2e6\"> </span>Kalmarin kulu liitty<span class=\"_ _d\"></span>en Kalmarin ja muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen jaettujen omaisuuserien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n, on hist<span class=\"_ _0\"></span>oriassa k<span class=\"_ _0\"></span>ohdiste<span class=\"_ _0\"></span>ttu Kalmarill<span class=\"_ _0\"></span>e heijastamaan n\u00e4iden omaisuuserien k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>\u00e4llaisiin jaettuihin omaisuuseriin liittyvi\u00e4 k\u00e4ytt<span class=\"_ _d\"></span>\u00f6omaisuuseri\u00e4 ja vuokrav<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ole esit<span class=\"_ _d\"></span>etty osana carve-out taloudellisia tie<span class=\"_ _0\"></span>toja, ellei omaisuuser<span class=\"_ _0\"></span>\u00e4n ole odot<span class=\"_ _0\"></span>ettu siirtyv\u00e4n Kalmaril<span class=\"_ _0\"></span>le Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _4\"></span> Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en vuokrasopimuk<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t suor<span class=\"_ _d\"></span>aan Kalmarin liik<span class=\"_ _d\"></span>etoimintaan ja jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 siir<span class=\"_ _4\"></span>tym\u00e4ss\u00e4 Kalmaril<span class=\"_ _0\"></span>le, on esite<span class=\"_ _0\"></span>tty vuokrasopimuksina carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tyt varat ja vuokr<span class=\"_ _0\"></span>asopimusj\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt saattav<span class=\"_ _0\"></span>at poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4sti Kalmarin liik<span class=\"_ _d\"></span>etoiminnan tarpeista tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaisuudessa erill<span class=\"_ _0\"></span>isen\u00e4 yhti\u00f6n\u00e4. Kalmar solmi uudet eril<span class=\"_ _0\"></span>listen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen edell<span class=\"_ _0\"></span>ytt\u00e4m\u00e4t tie<span class=\"_ _0\"></span>ttyihin jaettuihin omaisuuseriin liittyv\u00e4t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t Jakautumisen to<span class=\"_ _d\"></span>teuduttua<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Osak<span class=\"_ _d\"></span>eperusteiset mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span>Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6t o<span class=\"_ _d\"></span>vat historial<span class=\"_ _0\"></span>lisesti osallistunee<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tecin osak<span class=\"_ _d\"></span>epohjaisiin kannustinohjelmiin. Kalmarin henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _d\"></span>tty car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudelliin tie<span class=\"_ _0\"></span>toihin t<span class=\"_ _0\"></span>odellisen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6m\u00e4\u00e4r\u00e4n aiheuttaman kulun mukaan. Carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin on k<span class=\"_ _d\"></span>ohdistettu m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s Cargot<span class=\"_ _0\"></span>ecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>toihin osallistuneiden henkil\u00f6iden osuus osak<span class=\"_ _d\"></span>epohjaisista kannustinohjelmista k\u00e4ytt\u00e4en samoja allok<span class=\"_ _d\"></span>ointiperiaatteit<span class=\"_ _0\"></span>a kuin k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tysti tuote<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _d\"></span>veluiden osal<span class=\"_ _d\"></span>ta, jotka johto katsoo asianmuk<span class=\"_ _0\"></span>aisena tapana allok<span class=\"_ _d\"></span>oida osakeperust<span class=\"_ _d\"></span>eisiin maksuihin liittyv\u00e4t kul<span class=\"_ _0\"></span>ut.<span class=\"_ _2e6\"> </span>Historiall<span class=\"_ _0\"></span>isten kulujen perust<span class=\"_ _0\"></span>eella t<span class=\"_ _0\"></span>ehdyt allok<span class=\"_ _d\"></span>oinnit eiv\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa kuluja, joita aiheutuu tule<span class=\"_ _d\"></span>vaisuudessa Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6ille luota<span class=\"_ _d\"></span>vista kannustinj\u00e4rjestelmist\u00e4.<span class=\"_ _2e6\"> </span>El\u00e4kk<span class=\"_ _d\"></span>eet ja muut ty<span class=\"_ _d\"></span>\u00f6suhde-<span class=\"_ _4\"></span>etuude<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>El\u00e4kk<span class=\"_ _d\"></span>eit\u00e4 ja muita ty\u00f6suh<span class=\"_ _d\"></span>teen p\u00e4\u00e4ttymisen j\u00e4lkeisi\u00e4 e<span class=\"_ _d\"></span>tuuksia k<span class=\"_ _0\"></span>osk<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja niit\u00e4 vastaa<span class=\"_ _d\"></span>va osuus j\u00e4rjestel<span class=\"_ _d\"></span>yihin kuuluvista velois<span class=\"_ _0\"></span>ta, var<span class=\"_ _0\"></span>oista, k<span class=\"_ _d\"></span>oroista ja ty<span class=\"_ _d\"></span>\u00f6suoritukseen perustuvista menoista sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin kunkin Juridisen Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n etuusj\u00e4rjestelm\u00e4n muk<span class=\"_ _0\"></span>aisesti. Lis\u00e4k<span class=\"_ _0\"></span>si Ruotsissa K<span class=\"_ _0\"></span>almar on historial<span class=\"_ _0\"></span>lisesti ollut osa jae<span class=\"_ _0\"></span>ttua etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>y\u00e4 muiden C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 Kalmarin osuus tulee j\u00e4\u00e4m\u00e4\u00e4n Kalmaril<span class=\"_ _0\"></span>le jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een, joten K<span class=\"_ _0\"></span>almarin j\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t velat ja kulu<span class=\"_ _0\"></span>t on esite<span class=\"_ _0\"></span>tty osana carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja mukaan lukien all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _d\"></span>onsernitoimintojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6st\u00e4 Ruotsissa, jotka kuuluv<span class=\"_ _d\"></span>at jaettuun etuuspohjaiseen j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn. All<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>tojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liittyen on teh<span class=\"_ _0\"></span>ty k\u00e4ytt\u00e4en K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin suh<span class=\"_ _0\"></span>teellist<span class=\"_ _0\"></span>a osuutta jaetun e<span class=\"_ _0\"></span>tuuspohjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn velasta.<span class=\"_ _2e6\"> </span>Kassanhal<span class=\"_ _0\"></span>linta ja r<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti k<span class=\"_ _0\"></span>\u00e4ytt\u00e4n<span class=\"_ _0\"></span>yt k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tty\u00e4 kassanhallint<span class=\"_ _0\"></span>aa, ja hallinnut  sen k<span class=\"_ _d\"></span>onsernin rahoitustarpeita k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden (<span class=\"_ _2\"></span>cash poo<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>) ja sis\u00e4isten lainojen avulla.<span class=\"_ _2e6\"> </span>Kalmarin raha<span class=\"_ _d\"></span>varat k<span class=\"_ _d\"></span>oostuvat Juridisissa K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iss\u00e4 ole<span class=\"_ _d\"></span>vista kassavar<span class=\"_ _d\"></span>oista ja l<span class=\"_ _d\"></span>yhytaikaisista tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista. Cargo<span class=\"_ _0\"></span>tecin juridisiin yh<span class=\"_ _0\"></span>ti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>vien Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden rahav<span class=\"_ _d\"></span>arat, k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja sis\u00e4iset laina<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>y carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _d\"></span>oska ne on jaettu muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa ja Kalmarin osuutta niist\u00e4 ei v<span class=\"_ _d\"></span>oida luot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vasti k<span class=\"_ _0\"></span>ohdentaa Kalmarille<span class=\"_ _d\"></span>. T<span class=\"_ _d\"></span>\u00e4m\u00e4n lis\u00e4ksi carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t Juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden ja muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen v\u00e4lil<span class=\"_ _0\"></span>l\u00e4 ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>onsernitilisaamiset ja -v<span class=\"_ _d\"></span>elat, jotka siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n uudelle Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6lle jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euttamisen yhte<span class=\"_ _d\"></span>ydess\u00e4. N\u00e4m\u00e4 k<span class=\"_ _d\"></span>onsernitilisaamiset ja -<span class=\"_ _d\"></span>velat o<span class=\"_ _d\"></span>vat esit<span class=\"_ _d\"></span>etty l<span class=\"_ _0\"></span>yhytaikaisina saamisina ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oina l\u00e4hipiiril<span class=\"_ _d\"></span>t\u00e4 ja tulev<span class=\"_ _d\"></span>at eliminoitumaan k<span class=\"_ _0\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksest\u00e4 Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een. Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een Kalmar tulee t<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>em\u00e4\u00e4n omia k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omatarpeidensa r<span class=\"_ _0\"></span>ahoittamisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin tyt\u00e4ryhti\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>p\u00e4\u00e4oma ja inv<span class=\"_ _d\"></span>estoinnit on rahoit<span class=\"_ _d\"></span>ettu k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden lis\u00e4ksi p\u00e4\u00e4osin k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 lainoilla. Kaikki Kal<span class=\"_ _0\"></span>mar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden sis\u00e4iset laina<span class=\"_ _0\"></span>t muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen kanssa on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa  l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina. Lis\u00e4k<span class=\"_ _0\"></span>si rajoite<span class=\"_ _0\"></span>ttu m\u00e4\u00e4r\u00e4 Kalmar<span class=\"_ _2\"></span>-yhti\u00f6it<span class=\"_ _0\"></span>\u00e4 on historiall<span class=\"_ _0\"></span>isesti rahoittanut osan t<span class=\"_ _0\"></span>oiminnastaan suoraan<span class=\"_ _2e6\"> </span> ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisilla pankkilainoil<span class=\"_ _0\"></span>la, jotka on esit<span class=\"_ _0\"></span>etty osana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja. Cargo<span class=\"_ _d\"></span>tecin ulk<span class=\"_ _0\"></span>oista rahoitusta ei ole aiemmin nost<span class=\"_ _d\"></span>ettu tai osoite<span class=\"_ _0\"></span>ttu suoraan Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin segment<span class=\"_ _0\"></span>eille, l<span class=\"_ _0\"></span>ukuun ottama<span class=\"_ _0\"></span>tta Cargo<span class=\"_ _d\"></span>tecin marraskuussa 2023 ot<span class=\"_ _0\"></span>ettua 50<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>0 miljoonan euron lainaa, joka noste<span class=\"_ _0\"></span>ttiin suoraan Kalmaril<span class=\"_ _0\"></span>le. T<span class=\"_ _2\"></span>\u00e4t\u00e4 lainaa lukuun ottama<span class=\"_ _d\"></span>tta mit\u00e4\u00e4n muuta Cargo<span class=\"_ _0\"></span>tecin ulk<span class=\"_ _d\"></span>oista rahoitusta ei v<span class=\"_ _d\"></span>oida luote<span class=\"_ _d\"></span>ttavasti allok<span class=\"_ _d\"></span>oida Kalmarille carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tulot ja -menot l\u00e4hipiirin kanssa on m\u00e4\u00e4rit<span class=\"_ _d\"></span>etty suoraan Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden kirjaamien k<span class=\"_ _d\"></span>orkokulujen perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec oli sopinut velk<span class=\"_ _d\"></span>ojiensa kanssa, ett\u00e4 Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 Cargot<span class=\"_ _d\"></span>ecin pankkilainoista siirre<span class=\"_ _d\"></span>t\u00e4\u00e4n Kalmarille 300 miljoonaa euroa Car<span class=\"_ _d\"></span>gotecin ulk<span class=\"_ _d\"></span>oisia velk<span class=\"_ _d\"></span>oja Jakautumissuunnit<span class=\"_ _0\"></span>elman mukaisesti. Lis\u00e4k<span class=\"_ _d\"></span>si Cargot<span class=\"_ _0\"></span>ec oli sopinut vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ojiensa kanssa vuonna 2025 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4st\u00e4 100 miljoonan euron yhden vuoden jatk<span class=\"_ _d\"></span>o-option sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4n valmiusluo<span class=\"_ _d\"></span>ton siirrosta K<span class=\"_ _0\"></span>almarille Jakautumisen yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 ja all<span class=\"_ _0\"></span>ekirjoittanut vuonna 2026 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4n 50 miljoonan euron v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusluo<span class=\"_ _d\"></span>ton, joka on Kalmarin k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4n\u00e4.  Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n rahav<span class=\"_ _d\"></span>aroja ei ole k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e. Emo<span class=\"_ _d\"></span>yhti\u00f6n tek<span class=\"_ _d\"></span>em\u00e4t maksut K<span class=\"_ _0\"></span>almarin puolesta esit<span class=\"_ _0\"></span>ettiin oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina liiket<span class=\"_ _d\"></span>oimina Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa. Jakautumisen yhte<span class=\"_ _d\"></span>ydess\u00e4 tietty m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroist<span class=\"_ _0\"></span>a siirre<span class=\"_ _0\"></span>ttiin Jakautumissuunnitel<span class=\"_ _0\"></span>massa kuva<span class=\"_ _0\"></span>ttujen periaatteiden mukaisesti K<span class=\"_ _d\"></span>almarille.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tty rahoitus saattaa poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4sti Kalmarin rahoitust<span class=\"_ _0\"></span>arpeista sen toimiessa eril<span class=\"_ _0\"></span>lisen\u00e4 yhti\u00f6n\u00e4 tule<span class=\"_ _d\"></span>vaisuudessa.<span class=\"_ _2e6\"> </span>Sijoitettu oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>Kalmar ei ole aiemmin muodostanut eril<span class=\"_ _0\"></span>list\u00e4 juridista k<span class=\"_ _d\"></span>onsernia ja n\u00e4in ollen ei ole mielek\u00e4st\u00e4 esitt\u00e4\u00e4 osak<span class=\"_ _d\"></span>ep\u00e4\u00e4omaa tai oman p\u00e4\u00e4oman rahast<span class=\"_ _0\"></span>ojen erittel<span class=\"_ _d\"></span>y\u00e4. Kalmarin nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuutta edustaa yhdist<span class=\"_ _d\"></span>elly<span class=\"_ _d\"></span>ss\u00e4 taseessa Kalmariin sijoitettu oma p\u00e4\u00e4oma, joka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n \u201dSijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma<span class=\"_ _2\"></span>\u201d -nimikk<span class=\"_ _d\"></span>eell\u00e4, ja j<span class=\"_ _4\"></span>oka k<span class=\"_ _d\"></span>oostuu k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>oista, suojausrahastosta, sijoit<span class=\"_ _0\"></span>etusta omasta p\u00e4\u00e4omast<span class=\"_ _0\"></span>a ja k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 muunt<span class=\"_ _0\"></span>oeroista. Sijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma ja k<span class=\"_ _d\"></span>ertyneet voi<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t oman p\u00e4\u00e4oman er\u00e4t, jo<span class=\"_ _0\"></span>tka on k<span class=\"_ _d\"></span>ohdistettu muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojen ja Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden hist<span class=\"_ _0\"></span>oriallisista k<span class=\"_ _d\"></span>ertyneist\u00e4 voitt<span class=\"_ _d\"></span>ovar<span class=\"_ _d\"></span>oista. Kalmarille k<span class=\"_ _d\"></span>ohdiste<span class=\"_ _0\"></span>tun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden muutok<span class=\"_ _d\"></span>set esitet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen yhdistell<span class=\"_ _d\"></span>yss\u00e4 sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman muut<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oiset liik<span class=\"_ _d\"></span>etoime<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d ja yhdistell<span class=\"_ _d\"></span>yss\u00e4<span class=\"_ _2e6\"> </span>rahavirtalask<span class=\"_ _d\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman ehtoinen nett<span class=\"_ _d\"></span>orahoitus Cargo<span class=\"_ _0\"></span>tec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>, ja ne kuvastav<span class=\"_ _d\"></span>at Cargo<span class=\"_ _0\"></span>tecin ja Kalmarin v<span class=\"_ _d\"></span>\u00e4list\u00e4 sis\u00e4ist\u00e4 oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oista rahoitusta esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4n kauden aikana. Sijoite<span class=\"_ _0\"></span>tun oman p\u00e4\u00e4oman m\u00e4\u00e4r\u00e4\u00e4n v<span class=\"_ _0\"></span>aikuttaa Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>ohdistettu nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuus, joka k<span class=\"_ _d\"></span>oostuu Cargot<span class=\"_ _d\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6l<span class=\"_ _d\"></span>t\u00e4 ja muil<span class=\"_ _0\"></span>ta Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminnalle k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etuista tuo<span class=\"_ _0\"></span>toista ja kul<span class=\"_ _0\"></span>uista, var<span class=\"_ _d\"></span>oista ja veloista.<span class=\"_ _2e6\"> </span>Muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman yht<span class=\"_ _d\"></span>eism\u00e4\u00e4r\u00e4\u00e4n kuuluvaan erilliseen k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden muunt<span class=\"_ _0\"></span>oerojen er\u00e4\u00e4n, ja niiden muut<span class=\"_ _d\"></span>okset esite<span class=\"_ _d\"></span>t\u00e4\u00e4n muissa laajan tuloksen eriss\u00e4.<span class=\"_ _2e6\"> </span>Kalmarille carv<span class=\"_ _d\"></span>e-out taloudellisten tie<span class=\"_ _0\"></span>tojen laadinnassa k<span class=\"_ _d\"></span>ohdistettu p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne, sijoitettu oma p\u00e4\u00e4oma, ei sit<span class=\"_ _d\"></span>en sellaisenaan kuvasta p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta, jonka Kalmar olisi tarvinnut, mik\u00e4li se olisi ollut eril<span class=\"_ _0\"></span>linen k<span class=\"_ _d\"></span>onserni esitetyill\u00e4 tilik<span class=\"_ _0\"></span>ausilla.<span class=\"_ _2e6\"> </span>Kalmarin oma p\u00e4\u00e4oma muodostui Jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euduttua ja Kalmar Oyj:ll\u00e4 muodostui osak<span class=\"_ _0\"></span>ep\u00e4\u00e4omaa sek\u00e4 muita rahast<span class=\"_ _d\"></span>oja Jakautumissuunnitelmassa kuva<span class=\"_ _d\"></span>tulla tava<span class=\"_ _4\"></span>lla<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ulo<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>erot<span class=\"_ _2e6\"> </span>Tietyt Juridise<span class=\"_ _0\"></span>t Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimineet n\u00e4iss\u00e4 carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudella eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina. N\u00e4iden yhti\u00f6iden osal<span class=\"_ _d\"></span>ta carve-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t v<span class=\"_ _d\"></span>erokulut sek\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>velat ja -<span class=\"_ _0\"></span>saamiset perustuv<span class=\"_ _0\"></span>at to<span class=\"_ _0\"></span>teutuneeseen v<span class=\"_ _d\"></span>erotuk<span class=\"_ _d\"></span>seen. Jotkin Juridisista K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ist\u00e4 o<span class=\"_ _d\"></span>vat oll<span class=\"_ _0\"></span>eet osana v<span class=\"_ _d\"></span>eroryhmi\u00e4 ja jotka on yhdistel<span class=\"_ _d\"></span>ty tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksessa. V<span class=\"_ _2\"></span>eronmaksajana on t\u00e4t<span class=\"_ _d\"></span>en ollut jokin toinen juridinen yhti\u00f6 muista Car<span class=\"_ _d\"></span>gotecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liik<span class=\"_ _d\"></span>etoiminnoista. Kalmar<span class=\"_ _2\"></span>-liike<span class=\"_ _0\"></span>toimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t puolestaan ollee<span class=\"_ _0\"></span>t osana Cargo<span class=\"_ _d\"></span>tecin juridisia yhti\u00f6it\u00e4. Esit<span class=\"_ _d\"></span>etyll\u00e4 kaudella n\u00e4m\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t tai -yh<span class=\"_ _0\"></span>ti\u00f6t eiv<span class=\"_ _d\"></span>\u00e4t ole tehneet eril<span class=\"_ _0\"></span>lisi\u00e4 v<span class=\"_ _0\"></span>eroilmoituk<span class=\"_ _d\"></span>sia. N\u00e4iss\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iss\u00e4 tai Juridisissa Kalmar<span class=\"_ _d\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iss\u00e4 v<span class=\"_ _0\"></span>erokulut on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty yhti\u00f6k<span class=\"_ _d\"></span>ohtaisesti ik\u00e4\u00e4n kuin Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>ta edustaisi erillisi\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuskoht<span class=\"_ _d\"></span>eita p\u00e4\u00e4asiallisissa toimintamaissaan.<span class=\"_ _2e6\"> </span>Tilikauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvina v<span class=\"_ _0\"></span>eroina esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4 m\u00e4\u00e4r\u00e4 on kunkin Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n kyseis<span class=\"_ _0\"></span>t\u00e4 tilikautta k<span class=\"_ _d\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>ypot<span class=\"_ _0\"></span>eettisen erillisen v<span class=\"_ _d\"></span>eroilmoituk<span class=\"_ _d\"></span>sen perusteel<span class=\"_ _0\"></span>la maksett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a tai takaisin saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a ver<span class=\"_ _0\"></span>o, ja se on kirjattu carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa tilikauden v<span class=\"_ _d\"></span>erokuluk<span class=\"_ _d\"></span>si ja muid<span class=\"_ _4\"></span>en Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa to<span class=\"_ _0\"></span>teutuneek<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>toimek<span class=\"_ _0\"></span>si, joka on kirjattu sijoite<span class=\"_ _d\"></span>ttuun<span class=\"_ _2e6\"> </span>omaan p\u00e4\u00e4omaan. Juridisten Kalmar<span class=\"_ _2\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iden, jotka o<span class=\"_ _d\"></span>vat toiminee<span class=\"_ _d\"></span>t erillisin\u00e4<span class=\"_ _2e6\"> </span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t on kirjattu perustuen niiden historiallisiin lukuihin. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erosaamiset kirjataan juridist<span class=\"_ _d\"></span>en yhti\u00f6iden ver<span class=\"_ _d\"></span>oilmoituksissa ilmoite<span class=\"_ _0\"></span>ttujen todellist<span class=\"_ _d\"></span>en ja hyv\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>en tappioiden perusteel<span class=\"_ _0\"></span>la, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yhti\u00f6il<span class=\"_ _d\"></span>l\u00e4 on oik<span class=\"_ _d\"></span>eus v\u00e4hent\u00e4\u00e4 n\u00e4m\u00e4 tappiot tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaa tul<span class=\"_ _0\"></span>oa vastaan. Niil<span class=\"_ _0\"></span>l\u00e4 yhti\u00f6ill\u00e4, jotka eiv<span class=\"_ _d\"></span>\u00e4t ole toimineet eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina lask<span class=\"_ _d\"></span>ennallisia ver<span class=\"_ _d\"></span>osaamisia ei ole sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yh<span class=\"_ _0\"></span>ti\u00f6ill\u00e4 ei v<span class=\"_ _d\"></span>eroilmoituksissa tosiasiallises<span class=\"_ _0\"></span>ti ole v\u00e4henne<span class=\"_ _0\"></span>tt\u00e4vi\u00e4 tappioita ja K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ei tule<span class=\"_ _d\"></span>vaisuudessa ole juridista oik<span class=\"_ _d\"></span>eutta k\u00e4ytt\u00e4\u00e4 n\u00e4it\u00e4 tappioita tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aa tuloa vast<span class=\"_ _0\"></span>aan.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman er\u00e4 \u201dMak<span class=\"_ _0\"></span>setut tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>ot<span class=\"_ _0\"></span>\u201d kuvast<span class=\"_ _0\"></span>aa kaikkien Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuvia v<span class=\"_ _d\"></span>eroja, sill\u00e4 ne katso<span class=\"_ _d\"></span>taan asianomaisten v<span class=\"_ _0\"></span>eroryhmien mak<span class=\"_ _0\"></span>samiksi. Sil<span class=\"_ _d\"></span>t\u00e4 osin, kun t\u00e4llaisia v<span class=\"_ _d\"></span>eroja ei ole historial<span class=\"_ _0\"></span>lisesti makse<span class=\"_ _0\"></span>ttu rahana, kyseist<span class=\"_ _d\"></span>en verojen ka<span class=\"_ _0\"></span>tsot<span class=\"_ _0\"></span>aan ole<span class=\"_ _0\"></span>van muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen tek<span class=\"_ _d\"></span>emi\u00e4 sijoituksia ja ne on kat<span class=\"_ _0\"></span>sottu suorite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an v\u00e4litt\u00f6m\u00e4sti sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman kautta. T<span class=\"_ _2\"></span>\u00e4llaiset sijoitetun oman p\u00e4\u00e4oman kautta tapah<span class=\"_ _0\"></span>tuva<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman rahoitusosiossa er\u00e4ss\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oinen nett<span class=\"_ _0\"></span>orahoitus Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _0\"></span>elmassa esite<span class=\"_ _d\"></span>tyt verokul<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa tule<span class=\"_ _d\"></span>vaisuudessa mahdollisesti syntyvi\u00e4 v<span class=\"_ _d\"></span>erokuluja, kun Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t operoiv<span class=\"_ _d\"></span>at erillisin\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisina.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttam\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtuma<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t on esite<span class=\"_ _d\"></span>tty euroina, joka on Kalmarin raportoin<span class=\"_ _d\"></span>tivaluutta. Juridisilla Kalmar<span class=\"_ _2\"></span>-yhti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ja Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ill\u00e4 on my<span class=\"_ _d\"></span>\u00f6s muita toiminta<span class=\"_ _d\"></span>valuuttoja. Jokaisena r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4 ulkomaist<span class=\"_ _d\"></span>en k<span class=\"_ _d\"></span>onserniy<span class=\"_ _4\"></span>hti\u00f6iden ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tayksik<span class=\"_ _d\"></span>\u00f6iden tuloslaskelma<span class=\"_ _0\"></span>t muute<span class=\"_ _d\"></span>taan euroiksi tilikauden k<span class=\"_ _d\"></span>eskikurssiin ja taseet k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan K<span class=\"_ _d\"></span>eskuspankin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 julkaisemia kursseja. Ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat kirja<span class=\"_ _d\"></span>taan liike<span class=\"_ _0\"></span>toimen to<span class=\"_ _0\"></span>teutumisp\u00e4iv<span class=\"_ _d\"></span>\u00e4n kurssiin. Lis\u00e4tiet<span class=\"_ _0\"></span>oja valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _0\"></span>oitoist<span class=\"_ _0\"></span>a ja -t<span class=\"_ _0\"></span>appioista on esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _0\"></span>tiedossa 8. P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _0\"></span>enne ja rahoitusinstrumen<span class=\"_ _0\"></span>tit.<span class=\"_ _2e6\"> </span>Eur<span class=\"_ _d\"></span>oiksi muute<span class=\"_ _0\"></span>tut taseen ja tuloslask<span class=\"_ _d\"></span>elman er\u00e4t on k<span class=\"_ _d\"></span>ohdistettu Kalmaril<span class=\"_ _0\"></span>le tai muill<span class=\"_ _0\"></span>e Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ille ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnoille<span class=\"_ _0\"></span>. K<span class=\"_ _d\"></span>ohdistettuihin eriin liittyv\u00e4 muun<span class=\"_ _d\"></span>toero kirjataan sijoit<span class=\"_ _0\"></span>ettuun omaan p\u00e4\u00e4omaan ja sen muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistell<span class=\"_ _d\"></span>yn laajan tuloslask<span class=\"_ _d\"></span>elman eriss\u00e4.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "Kalmar Oyj perustettiin Cargotec Oyj:n (j\u00e4ljemp\u00e4n\u00e4 Cargotec) osittaisjakautumisessa, mik\u00e4 t\u00e4yt\u00e4nt\u00f6\u00f6npantiin 30.6.2024. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Kalmar Oyj",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Oyj",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Helsinki ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "It\u00e4merenkatu 25, 00180 Helsinki",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Kalmar Oyj",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "<div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs47\">Kalmar Oyj:n hallitus on k<span class=\"_ _d\"></span>okouk<span class=\"_ _d\"></span>sessaan 12.2.2025 hyv\u00e4k<span class=\"_ _d\"></span>synyt t\u00e4m\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs48\">k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen julkist<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aksi. Suomen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6lain mukaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49\">osakk<span class=\"_ _0\"></span>eenomistajilla on mahdollisuus h<span class=\"_ _0\"></span>yv\u00e4k<span class=\"_ _0\"></span>sy<span class=\"_ _d\"></span>\u00e4 tai hyl\u00e4t\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s sen julkistamisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a\">j\u00e4lkeen pide<span class=\"_ _0\"></span>tt\u00e4v<span class=\"_ _d\"></span>\u00e4ss\u00e4 varsinaisessa yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa. Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sella on my<span class=\"_ _d\"></span>\u00f6s </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b\">mahdollisuus muuttaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6st\u00e4. J\u00e4lj<span class=\"_ _4\"></span>enn\u00f6s tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksest\u00e4 on saata<span class=\"_ _0\"></span>villa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c\">int<span class=\"_ _0\"></span>ernet<span class=\"_ _0\"></span>osoitteessa www<span class=\"_ _2\"></span>.kalmar<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span>fi tai emoyhti\u00f6n r<span class=\"_ _d\"></span>ekister\u00f6idyst<span class=\"_ _0\"></span>\u00e4 osoitteesta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "Kalmar Oyj:n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s on laadittu EU:ssa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n hyv\u00e4k<span class=\"_ _0\"></span>syttyjen kansainv<span class=\"_ _d\"></span>\u00e4listen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardien (In<span class=\"_ _d\"></span>ternational Financial Reporting Standar<span class=\"_ _0\"></span>ds, IFRS<span class=\"_ _d\"></span>) mukaisesti. Sit\u00e4 laadittaessa on nouda<span class=\"_ _0\"></span>tettu 31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 voimassa olleita IA<span class=\"_ _d\"></span>S- ja IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>deja sek\u00e4 SIC- ja IFRIC<span class=\"_ _0\"></span>-tul<span class=\"_ _0\"></span>kintoja.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s esit<span class=\"_ _d\"></span>et\u00e4\u00e4n euroina, joka on k<span class=\"_ _d\"></span>onsernin emoyhti\u00f6n t<span class=\"_ _d\"></span>oiminta- ja esitt\u00e4misv<span class=\"_ _d\"></span>aluutta. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">1. Laa<span class=\"_ _d\"></span>timisperustee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs45\">1.<span class=\"_ _6\"></span>1 K<span class=\"_ _2\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sen laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _d\"></span>t </div>Perustiedo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Kalmar Oyj perust<span class=\"_ _0\"></span>ettiin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec Oyj:n (<span class=\"_ _4\"></span>j\u00e4lj<span class=\"_ _4\"></span>emp\u00e4n\u00e4 Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec<span class=\"_ _2\"></span>) osittaisjakautumisessa, mik\u00e4 t\u00e4<span class=\"_ _0\"></span>yt\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npantiin 30<span class=\"_ _d\"></span>.6<span class=\"_ _d\"></span>.2024<span class=\"_ _d\"></span>.  Kaupank\u00e4yn<span class=\"_ _0\"></span>ti Kalmarin B-sarjan osakk<span class=\"_ _d\"></span>eilla alk<span class=\"_ _0\"></span>oi 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 Nasdaq Helsingin p\u00f6rssilistalla. Kalmar Oyj (<span class=\"_ _d\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>24<span class=\"_ _d\"></span>22<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>7 ) on suomalainen julkinen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6, jonka k<span class=\"_ _d\"></span>otipaikka on Helsinki ja rekist<span class=\"_ _d\"></span>er\u00f6ity osoite It\u00e4mer<span class=\"_ _d\"></span>enkatu 25, 00180 Helsinki. Kalmar Oyj ja sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t muodostav<span class=\"_ _d\"></span>at Kalmar<span class=\"_ _d\"></span>-k<span class=\"_ _d\"></span>onsernin (<span class=\"_ _93\"></span>j\u00e4ljemp\u00e4n\u00e4 Kalmar tai k<span class=\"_ _0\"></span>onserni)<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span>Kalmar Oyj:n hallitus on k<span class=\"_ _d\"></span>okouk<span class=\"_ _d\"></span>sessaan 12.2.2025 hyv\u00e4k<span class=\"_ _d\"></span>synyt t\u00e4m\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen julkist<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aksi. Suomen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6lain mukaan osakk<span class=\"_ _0\"></span>eenomistajilla on mahdollisuus h<span class=\"_ _0\"></span>yv\u00e4k<span class=\"_ _0\"></span>sy<span class=\"_ _d\"></span>\u00e4 tai hyl\u00e4t\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s sen julkistamisen j\u00e4lkeen pide<span class=\"_ _0\"></span>tt\u00e4v<span class=\"_ _d\"></span>\u00e4ss\u00e4 varsinaisessa yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa. Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sella on my<span class=\"_ _d\"></span>\u00f6s mahdollisuus muuttaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6st\u00e4. J\u00e4lj<span class=\"_ _4\"></span>enn\u00f6s tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksest\u00e4 on saata<span class=\"_ _0\"></span>villa int<span class=\"_ _0\"></span>ernet<span class=\"_ _0\"></span>osoitteessa www<span class=\"_ _2\"></span>.kalmar<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span>fi tai emoyhti\u00f6n r<span class=\"_ _d\"></span>ekister\u00f6idyst<span class=\"_ _0\"></span>\u00e4 osoitteesta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs4e\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4f\">K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s 31.<span class=\"_ _2\"></span>12.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu konsolidoituna </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs50\">ja carve-out<span class=\"_ _2\"></span>-perusteisesti Kalmarin taloudellisen aseman, t<span class=\"_ _d\"></span>oiminnan tuloksen ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs51\">rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen esitt\u00e4mist\u00e4 v<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>en. Kalmar ei muodostanut erillist<span class=\"_ _0\"></span>\u00e4 juridista k<span class=\"_ _d\"></span>onsernia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52\">eik\u00e4 sit<span class=\"_ _0\"></span>en laatinut k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st\u00e4 ennen 30<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 tapah<span class=\"_ _d\"></span>tunutta jakautumista. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs53\">T<span class=\"_ _d\"></span>\u00e4st\u00e4 johtuen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out<span class=\"_ _d\"></span>-perusteisesti 30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 asti ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs54\">k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoituina k<span class=\"_ _d\"></span>onsernin lukuina juridisen k<span class=\"_ _0\"></span>onsernin muodostamisen seurauk<span class=\"_ _0\"></span>sena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs55\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 alkaen. N\u00e4in ollen laaja tuloslask<span class=\"_ _d\"></span>elma ja rahavirtalask<span class=\"_ _d\"></span>elma 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs56\">p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on esitetty yhdist<span class=\"_ _d\"></span>elm\u00e4n\u00e4 car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs57\">ajanjaksol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _2\"></span>1.<span class=\"_ _d\"></span>\u201330<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 ja k<span class=\"_ _d\"></span>onsolidoituja taloudellisia tiet<span class=\"_ _d\"></span>oja ajanja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>\u2013<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs58\">31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4. T<span class=\"_ _6\"></span>aseluvut 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernin raportoituja lukuja. V<span class=\"_ _2\"></span>ertailutiedot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs59\">31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 vuodel<span class=\"_ _d\"></span>ta on esitetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out<span class=\"_ _d\"></span>-perusteisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5b\">Kalmar Oyj:n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s on laadittu EU:ssa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n hyv\u00e4k<span class=\"_ _0\"></span>syttyjen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5c\">kansainv<span class=\"_ _d\"></span>\u00e4listen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardien (In<span class=\"_ _d\"></span>ternational Financial Reporting Standar<span class=\"_ _0\"></span>ds, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5d\">IFRS<span class=\"_ _d\"></span>) mukaisesti. Sit\u00e4 laadittaessa on nouda<span class=\"_ _0\"></span>tettu 31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 voimassa olleita IA<span class=\"_ _d\"></span>S- ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5e\">IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>deja sek\u00e4 SIC- ja IFRIC<span class=\"_ _0\"></span>-tul<span class=\"_ _0\"></span>kintoja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5f\">K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6 K<span class=\"_ _0\"></span>almar Oyj:n ja kaikki ne tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t, joissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs60\">emo<span class=\"_ _0\"></span>yhti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _d\"></span>ta, sek\u00e4 osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t. M\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta saavute<span class=\"_ _0\"></span>taan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs61\">kun Kalmar al<span class=\"_ _d\"></span>tistuu tai on oik<span class=\"_ _0\"></span>eute<span class=\"_ _0\"></span>ttu sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een muuttuvall<span class=\"_ _0\"></span>e tuot<span class=\"_ _0\"></span>olle ja p<span class=\"_ _d\"></span>ystyy </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs62\">vaikuttamaan t<span class=\"_ _0\"></span>\u00e4h\u00e4n tuott<span class=\"_ _0\"></span>oon k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 sijoitusk<span class=\"_ _0\"></span>ohdetta k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vaa v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taansa, ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs63\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>ta menete<span class=\"_ _d\"></span>t\u00e4\u00e4n kun n\u00e4m\u00e4 kriteerit eiv\u00e4<span class=\"_ _0\"></span>t en\u00e4\u00e4 t\u00e4yty<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t on luet<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs64\">liite<span class=\"_ _0\"></span>tiedossa 7<span class=\"_ _2\"></span>.3, T<span class=\"_ _2\"></span>yt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6ihin, osakkuus<span class=\"_ _0\"></span>yhti\u00f6ihin ja yrityshankin<span class=\"_ _d\"></span>toihin- ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65\">myynt<span class=\"_ _0\"></span>eihin liittyv\u00e4t k<span class=\"_ _d\"></span>onsolidointiperiaatt<span class=\"_ _d\"></span>eet on esitetty liit<span class=\"_ _d\"></span>etieto-osiossa 7<span class=\"_ _2\"></span>. K<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs66\">rak<span class=\"_ _d\"></span>enne.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67\">K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s perustuu alkuper<span class=\"_ _0\"></span>\u00e4isen hankintamenon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseen lukuun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68\">ottama<span class=\"_ _0\"></span>tta tiettyj\u00e4 rahoitusinstrumen<span class=\"_ _0\"></span>ttiluokkia, osak<span class=\"_ _0\"></span>eperusteisiin e<span class=\"_ _0\"></span>tuuksiin liittyvi\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69\">rahana mak<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>via osuuksia sek\u00e4 e<span class=\"_ _d\"></span>tuuspohjaisiin el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yihin sij<span class=\"_ _4\"></span>oit<span class=\"_ _0\"></span>ettuja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a\">var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, jotka arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b\">K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s esit<span class=\"_ _d\"></span>et\u00e4\u00e4n euroina, joka on k<span class=\"_ _d\"></span>onsernin emoyhti\u00f6n t<span class=\"_ _d\"></span>oiminta- ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6c\">esitt\u00e4misv<span class=\"_ _d\"></span>aluutta. Tilinp\u00e4\u00e4t\u00f6stiedo<span class=\"_ _d\"></span>t esitet\u00e4\u00e4n miljoonina euroina, ja ne perustuv<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6d\">liik<span class=\"_ _d\"></span>etapahtumien alkuper\u00e4isiin hankint<span class=\"_ _0\"></span>amenoihin, ellei laatimisperiaa<span class=\"_ _d\"></span>tteissa ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6e\">erikseen t<span class=\"_ _d\"></span>oisin mainittu. Kaikki esitetyt luvu<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6riste<span class=\"_ _0\"></span>ttyj\u00e4, mink\u00e4 vuoksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f\">esimerkiksi yk<span class=\"_ _0\"></span>sitt\u00e4ist<span class=\"_ _0\"></span>en lukujen yhteenlask<span class=\"_ _d\"></span>ettu summa saattaa poik<span class=\"_ _d\"></span>eta esit<span class=\"_ _d\"></span>etyst\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs70\">summaluvusta.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs74\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 alkaen<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs75\">Kalmar kuv<span class=\"_ _0\"></span>aa laatimisperiaatt<span class=\"_ _d\"></span>eet siihen liittyv\u00e4n liite<span class=\"_ _d\"></span>tied<span class=\"_ _4\"></span>on tai liit<span class=\"_ _d\"></span>etieto-osion </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76\">yhte<span class=\"_ _d\"></span>ydess\u00e4. Seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>assa tauluk<span class=\"_ _d\"></span>ossa on listattu laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t ja tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs77\">liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>o tai liit<span class=\"_ _0\"></span>etiet<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-osio, jonka yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 laatimisperiaa<span class=\"_ _d\"></span>te on esitetty<span class=\"_ _2e6\"> </span><span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w204 hb0\" id=\"_41c009b1-ce18-44f7-b2ce-4a36f65900c3\"><tr><td class=\"c n x18b y192f w205 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1e ws31\">Laati<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>peri<span class=\"_ _4\"></span>aate<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y192f w206 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _4\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1930 w207 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Segmenttirapor<span class=\"_ _4\"></span>toint<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x411 y1930 w208 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2.<span class=\"_ _d\"></span>1 Segmentti-informaat<span class=\"_ _0\"></span>io<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1931 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>ott<span class=\"_ _d\"></span>ojen kirjaami<span class=\"_ _4\"></span>nen ja<span class=\"_ _d\"></span> sopim<span class=\"_ _4\"></span>ukseen<span class=\"_ _d\"></span> per<span class=\"_ _4\"></span>ustuv<span class=\"_ _d\"></span>at </td><td></td></tr><tr><td class=\"c n x18b y1932 w209 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">omaisuuser\u00e4t<span class=\"_ _0\"></span> ja v<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x412 y1932 w20a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">2.<span class=\"_ _4\"></span>2 My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tit<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1933 w20b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">J<span class=\"_ _4\"></span>ulk<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et avus<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1933 w20c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 wse0\">2.<span class=\"_ _4\"></span>3 Li<span class=\"_ _4\"></span>iketoi<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>an m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t tu<span class=\"_ _4\"></span>otot ja ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1934 w20d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x414 y1934 w20e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>5 R<span class=\"_ _4\"></span>ah<span class=\"_ _4\"></span>oit<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1935 w20f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _0\"></span> tul<span class=\"_ _0\"></span>os<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x415 y1935 w210 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">2.6<span class=\"_ _0\"></span> Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1936 w211 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>eperuste<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>t mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x416 y1936 w212 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">3.2 Osak<span class=\"_ _d\"></span>eperust<span class=\"_ _0\"></span>eise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1937 wf8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitt<span class=\"_ _4\"></span>eet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x417 y1937 w213 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">3.<span class=\"_ _4\"></span>4 El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1938 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x418 y1938 w214 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1939 wb9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x419 y1939 w215 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x41a h8 y193a ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>.3 M<span class=\"_ _4\"></span>yy<span class=\"_ _4\"></span>nti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td></tr><tr><td class=\"t m0 x1aa h8 y193b ff11 fs4 fc3 sc0 ls99 wsaf\">Myyntisaamiset<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x41a h8 y193b ff11 fs4 fc3 sc0 ls30 ws43\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y193c wfb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41b y193c w216 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y193d w9a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41c y193d w217 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">6.<span class=\"_ _0\"></span>1 Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y193e ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> ja tutkimus- ja </td><td></td></tr><tr><td class=\"c n x18b y193f w218 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">tuot<span class=\"_ _d\"></span>ekehitysmenot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y193f w219 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1940 wa2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykkee<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1940 w21a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1941 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1941 w21c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>.4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>alen<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1942 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsolidointiperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _d\"></span>t, ulkomaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c x18b y1943 w21d had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">tapahtumat, ulk<span class=\"_ _d\"></span>omai<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onserniyr<span class=\"_ _4\"></span>itykse<span class=\"_ _d\"></span>t,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">yrityshankin<span class=\"_ _4\"></span>nat<span class=\"_ _0\"></span> ja -myynnit, yht<span class=\"_ _d\"></span>eisyritykset<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1944 ff11 fs4 fc3 sc0 ls21 ws34\">osakkuus<span class=\"_ _d\"></span>yhti\u00f6<span class=\"_ _0\"></span>t, ja<span class=\"_ _d\"></span> myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ol<span class=\"_ _d\"></span>eva<span class=\"_ _0\"></span>t pi<span class=\"_ _0\"></span>tk\u00e4aik<span class=\"_ _d\"></span>aiset </td><td></td></tr><tr><td class=\"c n x18b y1945 w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1945 w21f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1946 w220 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">Raho<span class=\"_ _4\"></span>itusvarat, rahav<span class=\"_ _0\"></span>arat, rahoitu<span class=\"_ _4\"></span>sv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>lat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">rahoitusvar<span class=\"_ _0\"></span>ojen ja<span class=\"_ _d\"></span> -velk<span class=\"_ _0\"></span>ojen esitt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1947 ff11 fs4 fc3 sc0 ls21 ws34\">nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>sti,<span class=\"_ _d\"></span> johdannaisinstrumen<span class=\"_ _0\"></span>tit<span class=\"_ _0\"></span> ja </td><td class=\"t m0 x41a h8 y1947 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja </td></tr><tr><td class=\"t m0 x1aa h8 y1948 ff11 fs4 fc3 sc0 ls2a ws3d\">suojauslasken<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o ja omat<span class=\"_ _d\"></span> osakkee<span class=\"_ _0\"></span>t </td><td class=\"t m0 x41a h8 y1948 ff11 fs4 fc3 sc0 ls24 ws37\">raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1949 w221 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1949 w222 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w223 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eh<span class=\"_ _4\"></span>dol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>itou<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1873 w224 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9.<span class=\"_ _4\"></span>2 Eh<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>ito<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Uudet tai muut<span class=\"_ _0\"></span>etut IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dit ja -tulkinna<span class=\"_ _d\"></span>t vuonna 20<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 1, V<span class=\"_ _2\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en luokitt<span class=\"_ _0\"></span>elu l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaisiksi<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os tarken<span class=\"_ _0\"></span>taa, kuinka v<span class=\"_ _d\"></span>elat tulisi luokitella l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- tai pitk\u00e4aik<span class=\"_ _0\"></span>aiseksi, kun yhti\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus lyk<span class=\"_ _0\"></span>\u00e4t\u00e4 v<span class=\"_ _d\"></span>elan maksua v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukauden ajan. Standardimuut<span class=\"_ _d\"></span>oksen mukaisesti v<span class=\"_ _d\"></span>elka, j<span class=\"_ _4\"></span>oka er<span class=\"_ _0\"></span>\u00e4\u00e4ntyy makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>aksi 12 kuukauden kuluessa raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4st\u00e4 on esite<span class=\"_ _d\"></span>tt\u00e4v\u00e4 pitk\u00e4aik<span class=\"_ _0\"></span>aisena, jos yhteis\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _d\"></span>elkaa v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukaudella r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n j<span class=\"_ _4\"></span>\u00e4lk<span class=\"_ _d\"></span>een. T<span class=\"_ _0\"></span>\u00e4ll\u00f6in v<span class=\"_ _d\"></span>elka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4 pitk\u00e4aikaisena riippumatt<span class=\"_ _0\"></span>a todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyydest\u00e4 t<span class=\"_ _0\"></span>ai johdon aikomuk<span class=\"_ _d\"></span>sesta maksaa v<span class=\"_ _d\"></span>elka seuraav<span class=\"_ _0\"></span>an 12 kuukauden aikana. V<span class=\"_ _2\"></span>astaavasti v<span class=\"_ _d\"></span>elka luokitel<span class=\"_ _0\"></span>laan pitk\u00e4aikaisek<span class=\"_ _d\"></span>si, vaikka oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _0\"></span>elkaa v\u00e4hin<span class=\"_ _d\"></span>t\u00e4\u00e4n 12 kuukaudella on ehdollinen eik\u00e4 yht<span class=\"_ _d\"></span>eis\u00f6n odoteta t<span class=\"_ _0\"></span>\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4n n\u00e4it\u00e4 eh<span class=\"_ _d\"></span>toja edell<span class=\"_ _d\"></span>ytt\u00e4en, ett\u00e4 k<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiarviointi tapahtuu v<span class=\"_ _0\"></span>asta raport<span class=\"_ _0\"></span>ointikauden p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set IFRS 16, V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _0\"></span>set: L<span class=\"_ _0\"></span>easingvastuu m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynti- ja takaisin<span class=\"_ _0\"></span>vuokrauk<span class=\"_ _0\"></span>sessa<span class=\"_ _2e6\"> </span>Muutos sel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ent\u00e4\u00e4 m<span class=\"_ _0\"></span>yynti- ja takaisinvuokr<span class=\"_ _0\"></span>austransaktion kirjanpit<span class=\"_ _0\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y\u00e4 sek<span class=\"_ _0\"></span>\u00e4 arv<span class=\"_ _0\"></span>ostusta erityisesti liitty<span class=\"_ _d\"></span>en k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusomaisuuden arvoon, jonka m<span class=\"_ _0\"></span>yyj\u00e4-vuokralle ottaja arv<span class=\"_ _d\"></span>ostaa s\u00e4il<span class=\"_ _0\"></span>yv\u00e4n taloudell<span class=\"_ _0\"></span>isen hy<span class=\"_ _d\"></span>\u00f6dyn perusteella. Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IAS 7 ja IFRS 7<span class=\"_ _6\"></span>, T<span class=\"_ _2\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os ohj<span class=\"_ _4\"></span>eistaa an<span class=\"_ _0\"></span>tamaan lis\u00e4tie<span class=\"_ _0\"></span>toja t<span class=\"_ _0\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yiden k\u00e4yt<span class=\"_ _d\"></span>\u00f6st\u00e4, niiden laa<span class=\"_ _4\"></span>juudesta sek\u00e4 v<span class=\"_ _d\"></span>aikutuksesta raport<span class=\"_ _0\"></span>oituihin lukuihin. Kalmarilla on k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4\u00e4n toimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4 tiettyjen rahoittajien ja tav<span class=\"_ _0\"></span>arant<span class=\"_ _d\"></span>oimittajiensa kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 Kalmar saa normaalia pidemm\u00e4n maksuajan ohjelman piiriss\u00e4 ole<span class=\"_ _0\"></span>ville ost<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>eloilleen ja tav<span class=\"_ _d\"></span>arantoimittaja<span class=\"_ _0\"></span>t saav<span class=\"_ _0\"></span>at mak<span class=\"_ _0\"></span>sun normaalia maksuaikaa nopeammin. V<span class=\"_ _d\"></span>uonna 2024 v<span class=\"_ _d\"></span>oimaan tulleilla muut<span class=\"_ _0\"></span>oksil<span class=\"_ _0\"></span>la ei ollut mat<span class=\"_ _d\"></span>eriaalista vaikutusta raportoituihin l<span class=\"_ _0\"></span>ukuihin.<span class=\"_ _2e6\"> </span>Uudet tai muut<span class=\"_ _0\"></span>etut IFRS<span class=\"_ _4\"></span>-tilin<span class=\"_ _4\"></span>p\u00e4\u00e4t\u00f6s<span class=\"_ _4\"></span>stan<span class=\"_ _4\"></span>dard<span class=\"_ _4\"></span>it ja -tulkinnat vuodesta 2025 alkaen<span class=\"_ _2e6\"> </span>Uudet ja muut<span class=\"_ _0\"></span>etut tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardit ja tulkinnat, jo<span class=\"_ _0\"></span>tka on julkaistu, mutta jo<span class=\"_ _0\"></span>tka eiv\u00e4<span class=\"_ _0\"></span>t ole viel\u00e4 v<span class=\"_ _d\"></span>oimassa Kalmarin tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen julkistamisp\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4n menness\u00e4, on esite<span class=\"_ _0\"></span>tty alla. Kalmar aik<span class=\"_ _d\"></span>oo ottaa n\u00e4m\u00e4 uudet ja muut<span class=\"_ _d\"></span>etut tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardit ja tulkinnat k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n sov<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>tuvin osin, kun ne tule<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>oimaan<span class=\"_ _2e6\"> </span><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs7b\">Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 21, V<span class=\"_ _2\"></span>aihdettavuuden v<span class=\"_ _d\"></span>\u00e4h\u00e4isyys<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7c\">Muutos auttaa tunnist<span class=\"_ _0\"></span>amaan tilant<span class=\"_ _0\"></span>een, jossa valuuttaa ei v<span class=\"_ _d\"></span>oida pit\u00e4\u00e4 vapaasti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7d\">vaihde<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>ana ja o<span class=\"_ _4\"></span>hjeistaa n\u00e4iss\u00e4 tilant<span class=\"_ _d\"></span>eissa ottamaan t\u00e4m\u00e4n huomioon raportoinnissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e\">k\u00e4yt<span class=\"_ _d\"></span>etyss\u00e4 valuu<span class=\"_ _0\"></span>ttakurssissa sek\u00e4 an<span class=\"_ _0\"></span>tamaan asiasta lis\u00e4tie<span class=\"_ _0\"></span>toja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t tule<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7f\">v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2025 tai sen j\u00e4lk<span class=\"_ _d\"></span>een a<span class=\"_ _4\"></span>lka<span class=\"_ _d\"></span>villa tilikausilla. Muutok<span class=\"_ _0\"></span>silla ei odot<span class=\"_ _d\"></span>eta ole<span class=\"_ _0\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs80\">olennaista v<span class=\"_ _0\"></span>aikutusta Kalmarin tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _0\"></span>seen. </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs81\">Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IFRS 9 ja IFRS 7<span class=\"_ _2\"></span>, muutok<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs82\">rahoitusinstrumenttien l<span class=\"_ _0\"></span>uokitteluun ja arv<span class=\"_ _d\"></span>ostamiseen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs83\">Muutok<span class=\"_ _d\"></span>set sis\u00e4lt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t ohjeistusta sen m\u00e4\u00e4ritt\u00e4misek<span class=\"_ _d\"></span>si, katsotaank<span class=\"_ _d\"></span>o </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs84\">rahoitusinstrumenttien ymp\u00e4rist<span class=\"_ _d\"></span>\u00f6-<span class=\"_ _d\"></span>, sosiaali- ja hallinto<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteisiin (E<span class=\"_ _0\"></span>SG<span class=\"_ _d\"></span>) sidottujen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs85\">rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ole<span class=\"_ _d\"></span>van tav<span class=\"_ _0\"></span>anomaisia p\u00e4\u00e4oman ja k<span class=\"_ _d\"></span>oron maksuja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86\">my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 liitetie<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>vaatimuk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>. Muut<span class=\"_ _0\"></span>okset tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2026, eik\u00e4 niil<span class=\"_ _d\"></span>l\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs87\">odot<span class=\"_ _0\"></span>eta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin. </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs88\">IFRS 18 Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen ja l<span class=\"_ _0\"></span>iitetiedo<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs89\">IFRS 18 k<span class=\"_ _d\"></span>orvaa tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardin IA<span class=\"_ _0\"></span>S 1 \u201cTilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>. IFRS 18 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _0\"></span>sia tuloslask<span class=\"_ _d\"></span>elman esitt\u00e4miselle, mukaan l<span class=\"_ _0\"></span>ukien m\u00e4\u00e4r\u00e4tyt </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8b\">summat ja v<span class=\"_ _0\"></span>\u00e4lisummat. T<span class=\"_ _2\"></span>uloslask<span class=\"_ _d\"></span>elman er\u00e4t tulee luokit<span class=\"_ _d\"></span>ella johonkin seuraavista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8c\">viidest\u00e4 luokasta: liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, inv<span class=\"_ _d\"></span>estoinnit, rahoitus, tul<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t ja lopet<span class=\"_ _0\"></span>etut t<span class=\"_ _0\"></span>oiminnot. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8d\">Se edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6s j<span class=\"_ _4\"></span>ohdon m\u00e4\u00e4rittel<span class=\"_ _0\"></span>emien tulosmittar<span class=\"_ _0\"></span>eiden esitt\u00e4mist\u00e4, tuott<span class=\"_ _0\"></span>ojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8e\">ja kulujen v\u00e4lisummien esitt<span class=\"_ _0\"></span>\u00e4mist\u00e4 ja sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _d\"></span>sia taloudellisen tiedon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8f\">yhdist\u00e4miselle ja eritt<span class=\"_ _d\"></span>elylle<span class=\"_ _d\"></span>. Standardi tulee v<span class=\"_ _d\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 ja se muuttaa Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs90\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esity<span class=\"_ _0\"></span>stapaa.  </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs91\">IFRS 19 T<span class=\"_ _d\"></span>yt\u00e4ryhti\u00f6t ilman julkis<span class=\"_ _0\"></span>ta tiedonanto<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>ollisuutta: tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4 </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs92\">esitett\u00e4<span class=\"_ _d\"></span>v\u00e4t tiedot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs93\">Standardissa m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell\u00e4\u00e4n rajatut r<span class=\"_ _0\"></span>aportointiv<span class=\"_ _d\"></span>aatimukset, joita tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs94\">mahdollista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa tiettyjen eht<span class=\"_ _0\"></span>ojen t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4 omassa IFRS-raportoinnissaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs95\">normaalien IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dien esitt\u00e4misv<span class=\"_ _d\"></span>aatimusten sijasta. Standar<span class=\"_ _d\"></span>di tulee </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs96\">v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 eik<span class=\"_ _0\"></span>\u00e4 sill\u00e4 ole v<span class=\"_ _0\"></span>aikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 lsa ws0 gs97\">Kapean so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamisalan muutok<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs98\">Kansainv<span class=\"_ _d\"></span>\u00e4linen tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _d\"></span>dilautakunta (IASB<span class=\"_ _d\"></span>) julkaisi yhdeks\u00e4n k<span class=\"_ _0\"></span>apean </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs99\">so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisalan muutosta viit<span class=\"_ _0\"></span>een IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>diin. Muutok<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs9a\">sel<span class=\"_ _d\"></span>vennyk<span class=\"_ _d\"></span>si\u00e4<span class=\"_ _4\"></span>, yksink<span class=\"_ _d\"></span>ertaistuksia, k<span class=\"_ _d\"></span>orjauksia tai muut<span class=\"_ _0\"></span>oksia seuraa<span class=\"_ _d\"></span>viin IFRS-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs9b\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardeihin; IFRS 1 \u201dE<span class=\"_ _0\"></span>nsimm\u00e4inen IFRS-standar<span class=\"_ _d\"></span>dien k\u00e4ytt\u00f6\u00f6no<span class=\"_ _0\"></span>tto<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>;<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs9c\">IFRS 7 \u201dRahoitusinstrumentit: tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t tiedot<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 9 </div>\u201dRahoitusinstrumentit<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 10 \u201dK<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s<span class=\"_ _2\"></span>\u201d ja IAS 7 \u201dRaha<span class=\"_ _0\"></span>virtalask<span class=\"_ _0\"></span>elmat<span class=\"_ _d\"></span>\u201d<span class=\"_ _2\"></span>. Muutok<span class=\"_ _d\"></span>set tulev<span class=\"_ _d\"></span>at voimaan 1.<span class=\"_ _2\"></span>1.20<span class=\"_ _0\"></span>26, eik\u00e4 niill\u00e4 odo<span class=\"_ _d\"></span>teta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta Kalmarin raport<span class=\"_ _0\"></span>ointiin. Carv<span class=\"_ _d\"></span>e-out -<span class=\"_ _4\"></span>laatimisperiaa<span class=\"_ _d\"></span>tteet (<span class=\"_ _d\"></span>30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>24 asti)<span class=\"_ _2e6\"> </span>Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellise<span class=\"_ _d\"></span>t tied<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>t 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu yhdistelem\u00e4l<span class=\"_ _0\"></span>l\u00e4 Cargo<span class=\"_ _0\"></span>tecin k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>siin sis\u00e4ltynee<span class=\"_ _0\"></span>t juridisille K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ille ja Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ille kuuluvat his<span class=\"_ _0\"></span>toriallist<span class=\"_ _d\"></span>en tuottojen ja kulujen, var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen sek\u00e4 raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen kirjanpitoarv<span class=\"_ _d\"></span>ot. T<span class=\"_ _d\"></span>\u00e4ten ne v<span class=\"_ _0\"></span>arat, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot, kulut sek<span class=\"_ _0\"></span>\u00e4 rahavirr<span class=\"_ _d\"></span>at, jotka o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoraan k<span class=\"_ _d\"></span>ohdistetta<span class=\"_ _d\"></span>vissa tai allokoi<span class=\"_ _0\"></span>tavissa tai jo<span class=\"_ _0\"></span>tka siirtyv\u00e4t Kalmarille on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksiin. Carve-out taloudel<span class=\"_ _0\"></span>liset tiedot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 allokoin<span class=\"_ _d\"></span>teja muista Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liike<span class=\"_ _d\"></span>toiminnoista, mukaan lukien emo<span class=\"_ _d\"></span>yhti\u00f6 Cargo<span class=\"_ _0\"></span>tec Oyj:n tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja, jotka jok<span class=\"_ _d\"></span>o siirret\u00e4\u00e4n Kalmaril<span class=\"_ _d\"></span>le tai jotka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu Kalmaril<span class=\"_ _0\"></span>le n\u00e4iden carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _d\"></span>en tietojen laatimista v<span class=\"_ _0\"></span>arten.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisia tiet<span class=\"_ _d\"></span>oja laadittaessa on sov<span class=\"_ _d\"></span>ellettu E<span class=\"_ _0\"></span>uroopan unionissa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n ot<span class=\"_ _0\"></span>ettuja kansain<span class=\"_ _d\"></span>v\u00e4lisi\u00e4 tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardeja (\u201cIFRS<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardit<span class=\"_ _d\"></span>\u201d) ja IFRS-<span class=\"_ _2e6\"> </span>tulkintak<span class=\"_ _d\"></span>omitean ant<span class=\"_ _0\"></span>amia tulkint<span class=\"_ _0\"></span>oja sellaisina kuin Eur<span class=\"_ _d\"></span>oopan y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eis\u00f6j<span class=\"_ _4\"></span>en (EU) k<span class=\"_ _d\"></span>omissio on ottanut k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6n Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan unionissa 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 menness\u00e4, ja niiss\u00e4 on ote<span class=\"_ _0\"></span>ttu huomioon j\u00e4ljemp\u00e4n\u00e4 kuvatut periaatt<span class=\"_ _d\"></span>eet, joiden mukaisesti Kalmarille kuuluv<span class=\"_ _d\"></span>at vara<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat, tuot<span class=\"_ _d\"></span>ot ja kulut sek\u00e4 raha<span class=\"_ _d\"></span>virrat on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>oska IFRS-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardi<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 suoraa ohjeistusta carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tiet<span class=\"_ _0\"></span>ojen laatimisesta, carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja laadittaessa on so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ttu tiettyj\u00e4 historiall<span class=\"_ _0\"></span>isten carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tie<span class=\"_ _0\"></span>tojen tuottamisessa yleisesti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>vi\u00e4 menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4. N\u00e4iden menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>en so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamista on kuva<span class=\"_ _0\"></span>ttu t\u00e4ss\u00e4 osiossa. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden (<span class=\"_ _4\"></span>j\u00e4ljemp\u00e4n\u00e4 Juridiset Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) ja Cargot<span class=\"_ _0\"></span>ecin juridisiin yhti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>tyvien Kalmar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden toiminnan (j<span class=\"_ _4\"></span>\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _2\"></span>) (yhdess\u00e4 j\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) tuloksen ja taloudellisen aseman.<span class=\"_ _2e6\"> </span>N\u00e4m\u00e4 carve-out taloudel<span class=\"_ _0\"></span>liset tiedo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa Kalmarin tulev<span class=\"_ _d\"></span>aa taloudellista k<span class=\"_ _d\"></span>ehityst\u00e4 eiv<span class=\"_ _d\"></span>\u00e4tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _0\"></span>aa sit\u00e4, millainen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen yhdistel<span class=\"_ _d\"></span>ty tulos ja taloudellinen asema olisiv<span class=\"_ _d\"></span>at olleet, jos Kalmar olisi ollu<span class=\"_ _0\"></span>t itsen\u00e4inen juridinen k<span class=\"_ _d\"></span>onserni ja o<span class=\"_ _4\"></span>lisi sit<span class=\"_ _0\"></span>en esitt\u00e4nyt eril<span class=\"_ _0\"></span>lisen k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudel<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gsa2\">Carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out laa<span class=\"_ _0\"></span>timisperiaatteiden so<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>taminen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa3\">Seuraav<span class=\"_ _d\"></span>assa esitet\u00e4\u00e4n yh<span class=\"_ _0\"></span>teen<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o carve-out<span class=\"_ _d\"></span>-periaatt<span class=\"_ _d\"></span>eista, j<span class=\"_ _4\"></span>oita on so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>ettu carv<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa4\">out taloudellisia tie<span class=\"_ _0\"></span>toja laadittaessa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa5\">Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettuja tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa6\">ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja, jotka perustuv<span class=\"_ _d\"></span>at johdon harkintaan, oletuksiin ja arvioihin j\u00e4ljemp\u00e4n\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa7\">eri alaosioissa kuva<span class=\"_ _0\"></span>tulla tav<span class=\"_ _d\"></span>alla. Merkitt\u00e4vimm\u00e4t arvio<span class=\"_ _0\"></span>t, harkintaan perustuv<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa8\">ratk<span class=\"_ _0\"></span>aisut ja oletuk<span class=\"_ _d\"></span>set liittyv\u00e4t tiettyihin k<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eluiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsa9\">kulujen k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamiseen, vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yihin, jaettuihin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsaa\">kassanhallin<span class=\"_ _0\"></span>taan ja rahoituk<span class=\"_ _d\"></span>seen<span class=\"_ _4\"></span>, kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aan tuloon perustuvien v<span class=\"_ _0\"></span>erojen ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsab\">lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llist<span class=\"_ _d\"></span>en ver<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 sijoite<span class=\"_ _0\"></span>ttuun omaan p\u00e4\u00e4omaan. Kalmarilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsac\">ei ole merkitt\u00e4vi\u00e4 t<span class=\"_ _d\"></span>oistuvia operatiivisia liik<span class=\"_ _d\"></span>etoimintasuh<span class=\"_ _0\"></span>teit<span class=\"_ _0\"></span>a muiden Cargo<span class=\"_ _0\"></span>tecin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsad\">yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _d\"></span>toimintojen kanssa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsae\">Kalmarin joht<span class=\"_ _0\"></span>o katsoo<span class=\"_ _d\"></span>, ett\u00e4 carve-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksi\u00e4 laadittaessa tehdyt k<span class=\"_ _d\"></span>ohdistukset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsaf\">on teh<span class=\"_ _0\"></span>ty k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisella perust<span class=\"_ _0\"></span>eella, mutta eiv<span class=\"_ _0\"></span>\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa niit\u00e4 tuo<span class=\"_ _d\"></span>ttoja ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb0\">kuluja, jotka olisiv<span class=\"_ _0\"></span>at s<span class=\"_ _0\"></span>yntyneet, jos K<span class=\"_ _0\"></span>almar olisi ollut erillinen k<span class=\"_ _d\"></span>onserni ja laatinut oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb1\">k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen esit<span class=\"_ _d\"></span>ett\u00e4vil<span class=\"_ _d\"></span>t\u00e4 kausil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span></div>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapah<span class=\"_ _0\"></span>tumat ja liik<span class=\"_ _d\"></span>etoime<span class=\"_ _d\"></span>t l\u00e4<span class=\"_ _4\"></span>hipiirin k<span class=\"_ _0\"></span>anssa<span class=\"_ _2e6\"> </span>Sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, muk<span class=\"_ _0\"></span>aan lukien saamiset ja v<span class=\"_ _d\"></span>elat Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden v\u00e4lil<span class=\"_ _0\"></span>l\u00e4, on eliminoitu n\u00e4ist\u00e4 carv<span class=\"_ _0\"></span>e-out taloudellisista tiedoista. Aiemmin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin raportoinnissa sis\u00e4isik<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>tapahtumik<span class=\"_ _0\"></span>si katso<span class=\"_ _d\"></span>tut liike<span class=\"_ _0\"></span>toime<span class=\"_ _0\"></span>t sek\u00e4 tase-er\u00e4t Kalmarin ja muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojenv<span class=\"_ _d\"></span>\u00e4lill\u00e4 on k\u00e4sitel<span class=\"_ _d\"></span>ty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden saamiset C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _0\"></span>ta ja v<span class=\"_ _d\"></span>elat Cargot<span class=\"_ _d\"></span>ec-konsernill<span class=\"_ _0\"></span>e, mukaan lukien n\u00e4ihin saamisiin ja v<span class=\"_ _d\"></span>elkoihin liittyv<span class=\"_ _d\"></span>\u00e4t rahoitustuot<span class=\"_ _0\"></span>ot ja -kulut, on sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin ja esite<span class=\"_ _0\"></span>tty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _d\"></span>tetut pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elut<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6 on historiassa v<span class=\"_ _d\"></span>astannut Cargot<span class=\"_ _d\"></span>ec-konsernin johtamisesta ja yleishallinnosta. Lis\u00e4k<span class=\"_ _d\"></span>si emoyhti\u00f6 on tarjonnut erilaisia k<span class=\"_ _d\"></span>eskitety<span class=\"_ _d\"></span>sti tuotettuja pal<span class=\"_ _d\"></span>veluja kaikil<span class=\"_ _0\"></span>le tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>leen. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja laadittaessa suoraan Kalmariin k<span class=\"_ _d\"></span>ohdistett<span class=\"_ _0\"></span>avissa ole<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t ja kulut tai tietyt K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmariin liittyv<span class=\"_ _0\"></span>\u00e4t historiall<span class=\"_ _0\"></span>iset transaktio<span class=\"_ _0\"></span>t, on k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisperiaa<span class=\"_ _0\"></span>tteen mukaisesti eli allok<span class=\"_ _d\"></span>ointi seuraa kulujen alkuper\u00e4\u00e4 sek<span class=\"_ _0\"></span>\u00e4 luonnetta.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti v<span class=\"_ _d\"></span>eloittanut suoraan r<span class=\"_ _0\"></span>aportoivil<span class=\"_ _d\"></span>ta yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset kustannukset, jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet n\u00e4iden r<span class=\"_ _0\"></span>aportoivien juridist<span class=\"_ _0\"></span>en yhti\u00f6iden puolesta suorit<span class=\"_ _0\"></span>etuista pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uista. T<span class=\"_ _d\"></span>\u00e4llaisia pal<span class=\"_ _d\"></span>veluita o<span class=\"_ _d\"></span>vat muun muassa tie<span class=\"_ _d\"></span>tohallinto<span class=\"_ _d\"></span>, talous, henkil\u00f6st<span class=\"_ _0\"></span>\u00f6, ep\u00e4suor<span class=\"_ _0\"></span>at hankinnat, s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>enmukaisuustoiminnot ja tiet<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>ojen yll\u00e4pito. Hist<span class=\"_ _d\"></span>oriallisesti tietyt emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6ll<span class=\"_ _0\"></span>e aiheutuneet kulut, muk<span class=\"_ _0\"></span>aan lukien vakuutusmak<span class=\"_ _d\"></span>sut ja takaukset, on lasku<span class=\"_ _0\"></span>tettu suor<span class=\"_ _d\"></span>aan tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>t\u00e4. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _0\"></span>e-out taloudellisiin tiet<span class=\"_ _d\"></span>oihin historiallisesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _0\"></span>en tietojen laa<span class=\"_ _0\"></span>timista vart<span class=\"_ _d\"></span>en Kalmarille on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu osa Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n yht<span class=\"_ _0\"></span>eisist\u00e4 tuott<span class=\"_ _0\"></span>o- ja kuluerist\u00e4, mukaan lukien kaikki K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarill<span class=\"_ _0\"></span>e kuuluva<span class=\"_ _d\"></span>t p\u00e4\u00e4kontt<span class=\"_ _d\"></span>oritoimintojen hallin<span class=\"_ _d\"></span>to- ja henkil\u00f6st\u00f6kulut. Yh<span class=\"_ _0\"></span>teisi\u00e4 t<span class=\"_ _d\"></span>oimintoja o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t esimerkiksi k<span class=\"_ _d\"></span>onsernijohto<span class=\"_ _0\"></span>, henkil\u00f6st\u00f6hal<span class=\"_ _0\"></span>lint<span class=\"_ _0\"></span>o, tiet<span class=\"_ _d\"></span>ohallinto<span class=\"_ _0\"></span>, sijoittajasuht<span class=\"_ _0\"></span>eet, viestint<span class=\"_ _0\"></span>\u00e4, vastuul<span class=\"_ _0\"></span>lisuus, talous, rahoitus, laki ja stra<span class=\"_ _0\"></span>tegia. Hist<span class=\"_ _0\"></span>oriallisesti Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6 on laskuttanut n\u00e4m\u00e4 jaetut t<span class=\"_ _d\"></span>oiminnot tyt\u00e4ryhti\u00f6il<span class=\"_ _d\"></span>t\u00e4\u00e4n hallinnointipalkkioiden kautta k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en allokoin<span class=\"_ _d\"></span>tiavaimena laskut<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van kulun l<span class=\"_ _0\"></span>uonnetta. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tty carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin niiden historiall<span class=\"_ _0\"></span>isesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella tai k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 samoja allok<span class=\"_ _d\"></span>ointi av<span class=\"_ _d\"></span>aimia.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6lle on hist<span class=\"_ _0\"></span>oriassa aiheutunut tiettyj\u00e4 listayh<span class=\"_ _0\"></span>ti\u00f6n\u00e4 toimimiseen liittyvi\u00e4 kuluja. N\u00e4m\u00e4 kulut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t hallituksen kulut sek<span class=\"_ _d\"></span>\u00e4 osan k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohtamisen, str<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>egian, lakiasiain, k<span class=\"_ _0\"></span>onsernin rahoituk<span class=\"_ _0\"></span>sen, viestinn\u00e4n, sijoittajasuht<span class=\"_ _0\"></span>eiden, yritysv<span class=\"_ _d\"></span>astuullisuuden, konsernin henkil<span class=\"_ _0\"></span>\u00f6st\u00f6hallinnon ja tiedonhallinnan kuluista. N\u00e4m\u00e4 Car<span class=\"_ _d\"></span>gotecin lista<span class=\"_ _0\"></span>yhti\u00f6n\u00e4 toimimiseen liittyv<span class=\"_ _d\"></span>\u00e4t kulut edustav<span class=\"_ _d\"></span>at siis historiallisesti k<span class=\"_ _d\"></span>ohdistamattomia t<span class=\"_ _0\"></span>ai v<span class=\"_ _0\"></span>eloittamatt<span class=\"_ _d\"></span>omia konsernitason kuluja. Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa osa n\u00e4ist\u00e4 kuluist<span class=\"_ _0\"></span>a on k<span class=\"_ _0\"></span>ohdennettu Kalmarille heijas<span class=\"_ _0\"></span>tamaan liik<span class=\"_ _d\"></span>etoiminnan kuluja k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 all<span class=\"_ _0\"></span>okaatioa<span class=\"_ _0\"></span>vaimena p\u00e4\u00e4osin liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toa, jonka johto kat<span class=\"_ _0\"></span>soo ole<span class=\"_ _0\"></span>van asianmuk<span class=\"_ _0\"></span>aisin allok<span class=\"_ _d\"></span>ointiav<span class=\"_ _0\"></span>ain. Johto k<span class=\"_ _0\"></span>atsoo n\u00e4iden all<span class=\"_ _0\"></span>okaatioiden kuv<span class=\"_ _0\"></span>aav<span class=\"_ _d\"></span>an kohtuul<span class=\"_ _0\"></span>lisesti k<span class=\"_ _d\"></span>eskitettyjen pal<span class=\"_ _d\"></span>veluiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. N\u00e4ihin k<span class=\"_ _d\"></span>ohdistettuihin kuluihin o<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>aikuttaneet Cargo<span class=\"_ _d\"></span>tecissa voimassa olleet j\u00e4rjestel<span class=\"_ _d\"></span>yt, eiv\u00e4<span class=\"_ _d\"></span>tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa K<span class=\"_ _0\"></span>almarissa tule<span class=\"_ _d\"></span>vaisuudessa vallitse<span class=\"_ _d\"></span>vaa tilannetta.<span class=\"_ _2e6\"> </span>Muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en kanssa jae<span class=\"_ _d\"></span>tut vara<span class=\"_ _0\"></span>t, v<span class=\"_ _d\"></span>elat ja vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Kalmar ja muut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ecin y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t ja liik<span class=\"_ _d\"></span>etoiminno<span class=\"_ _d\"></span>t ova<span class=\"_ _d\"></span>t toimineet historial<span class=\"_ _0\"></span>lisesti yhteisiss\u00e4 vuokr<span class=\"_ _0\"></span>atiloissa ja t<span class=\"_ _d\"></span>oimistoissa tietyiss\u00e4 paik<span class=\"_ _d\"></span>oissa. Niid<span class=\"_ _4\"></span>en tilojen osal<span class=\"_ _d\"></span>ta,<span class=\"_ _2e6\"> </span>joissa Kalmar ei ole vuokrasopimuk<span class=\"_ _0\"></span>sen laillinen omistaja ja vuokrasopimus ei siirtyn<span class=\"_ _0\"></span>yt Kalmarille Jak<span class=\"_ _0\"></span>autumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4, tilojen k\u00e4ytt\u00f6\u00f6n lii<span class=\"_ _0\"></span>ttyv\u00e4 kuluer\u00e4 on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin allok<span class=\"_ _d\"></span>ointiavaimien perust<span class=\"_ _d\"></span>eella (<span class=\"_ _d\"></span>neli\u00f6metrit tai henkil\u00f6st<span class=\"_ _0\"></span>\u00f6n m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>). K<span class=\"_ _0\"></span>almar ja muut Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6t ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnot o<span class=\"_ _d\"></span>vat my<span class=\"_ _d\"></span>\u00f6s historiall<span class=\"_ _0\"></span>isesti jakaneet tie<span class=\"_ _0\"></span>ttyj\u00e4 k\u00e4ytt\u00f6omaisuush<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _0\"></span>eit\u00e4 (k<span class=\"_ _d\"></span>oneita<span class=\"_ _d\"></span>), jotka on all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu Kalmarille ja sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6omaisuuteen carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa siin\u00e4 tapauksessa, jos omaisuuser\u00e4n odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttiin siirtyv\u00e4n Kalmarill<span class=\"_ _0\"></span>e Jakautumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4.<span class=\"_ _2e6\"> </span>Kalmarin kulu liitty<span class=\"_ _d\"></span>en Kalmarin ja muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen jaettujen omaisuuserien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n, on hist<span class=\"_ _0\"></span>oriassa k<span class=\"_ _0\"></span>ohdiste<span class=\"_ _0\"></span>ttu Kalmarill<span class=\"_ _0\"></span>e heijastamaan n\u00e4iden omaisuuserien k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>\u00e4llaisiin jaettuihin omaisuuseriin liittyvi\u00e4 k\u00e4ytt<span class=\"_ _d\"></span>\u00f6omaisuuseri\u00e4 ja vuokrav<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ole esit<span class=\"_ _d\"></span>etty osana carve-out taloudellisia tie<span class=\"_ _0\"></span>toja, ellei omaisuuser<span class=\"_ _0\"></span>\u00e4n ole odot<span class=\"_ _0\"></span>ettu siirtyv\u00e4n Kalmaril<span class=\"_ _0\"></span>le Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _4\"></span> Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en vuokrasopimuk<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t suor<span class=\"_ _d\"></span>aan Kalmarin liik<span class=\"_ _d\"></span>etoimintaan ja jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 siir<span class=\"_ _4\"></span>tym\u00e4ss\u00e4 Kalmaril<span class=\"_ _0\"></span>le, on esite<span class=\"_ _0\"></span>tty vuokrasopimuksina carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tyt varat ja vuokr<span class=\"_ _0\"></span>asopimusj\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt saattav<span class=\"_ _0\"></span>at poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4sti Kalmarin liik<span class=\"_ _d\"></span>etoiminnan tarpeista tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaisuudessa erill<span class=\"_ _0\"></span>isen\u00e4 yhti\u00f6n\u00e4. Kalmar solmi uudet eril<span class=\"_ _0\"></span>listen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen edell<span class=\"_ _0\"></span>ytt\u00e4m\u00e4t tie<span class=\"_ _0\"></span>ttyihin jaettuihin omaisuuseriin liittyv\u00e4t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t Jakautumisen to<span class=\"_ _d\"></span>teuduttua<span class=\"_ _2e6\"> </span>Osak<span class=\"_ _d\"></span>eperusteiset mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span>Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6t o<span class=\"_ _d\"></span>vat historial<span class=\"_ _0\"></span>lisesti osallistunee<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tecin osak<span class=\"_ _d\"></span>epohjaisiin kannustinohjelmiin. Kalmarin henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _d\"></span>tty car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudelliin tie<span class=\"_ _0\"></span>toihin t<span class=\"_ _0\"></span>odellisen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6m\u00e4\u00e4r\u00e4n aiheuttaman kulun mukaan. Carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin on k<span class=\"_ _d\"></span>ohdistettu m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s Cargot<span class=\"_ _0\"></span>ecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>toihin osallistuneiden henkil\u00f6iden osuus osak<span class=\"_ _d\"></span>epohjaisista kannustinohjelmista k\u00e4ytt\u00e4en samoja allok<span class=\"_ _d\"></span>ointiperiaatteit<span class=\"_ _0\"></span>a kuin k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tysti tuote<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _d\"></span>veluiden osal<span class=\"_ _d\"></span>ta, jotka johto katsoo asianmuk<span class=\"_ _0\"></span>aisena tapana allok<span class=\"_ _d\"></span>oida osakeperust<span class=\"_ _d\"></span>eisiin maksuihin liittyv\u00e4t kul<span class=\"_ _0\"></span>ut.<span class=\"_ _2e6\"> </span>Historiall<span class=\"_ _0\"></span>isten kulujen perust<span class=\"_ _0\"></span>eella t<span class=\"_ _0\"></span>ehdyt allok<span class=\"_ _d\"></span>oinnit eiv\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa kuluja, joita aiheutuu tule<span class=\"_ _d\"></span>vaisuudessa Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6ille luota<span class=\"_ _d\"></span>vista kannustinj\u00e4rjestelmist\u00e4.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 lsb ws0 gsf5\">El\u00e4kk<span class=\"_ _d\"></span>eet ja muut ty<span class=\"_ _d\"></span>\u00f6suhde-<span class=\"_ _4\"></span>etuude<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf6\">El\u00e4kk<span class=\"_ _d\"></span>eit\u00e4 ja muita ty\u00f6suh<span class=\"_ _d\"></span>teen p\u00e4\u00e4ttymisen j\u00e4lkeisi\u00e4 e<span class=\"_ _d\"></span>tuuksia k<span class=\"_ _0\"></span>osk<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja niit\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf7\">vastaa<span class=\"_ _d\"></span>va osuus j\u00e4rjestel<span class=\"_ _d\"></span>yihin kuuluvista velois<span class=\"_ _0\"></span>ta, var<span class=\"_ _0\"></span>oista, k<span class=\"_ _d\"></span>oroista ja ty<span class=\"_ _d\"></span>\u00f6suoritukseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf8\">perustuvista menoista sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin kunkin Juridisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf9\">Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n etuusj\u00e4rjestelm\u00e4n muk<span class=\"_ _0\"></span>aisesti. Lis\u00e4k<span class=\"_ _0\"></span>si Ruotsissa K<span class=\"_ _0\"></span>almar on historial<span class=\"_ _0\"></span>lisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsfa\">ollut osa jae<span class=\"_ _0\"></span>ttua etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>y\u00e4 muiden C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsfb\">ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 Kalmarin osuus tulee j\u00e4\u00e4m\u00e4\u00e4n Kalmaril<span class=\"_ _0\"></span>le </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsfc\">jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een, joten K<span class=\"_ _0\"></span>almarin j\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t velat ja kulu<span class=\"_ _0\"></span>t on esite<span class=\"_ _0\"></span>tty </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsfd\">osana carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja mukaan lukien all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsfe\">k<span class=\"_ _d\"></span>onsernitoimintojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6st\u00e4 Ruotsissa, jotka kuuluv<span class=\"_ _d\"></span>at jaettuun etuuspohjaiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsff\">j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn. All<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>tojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liittyen on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs100\">teh<span class=\"_ _0\"></span>ty k\u00e4ytt\u00e4en K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin suh<span class=\"_ _0\"></span>teellist<span class=\"_ _0\"></span>a osuutta jaetun e<span class=\"_ _0\"></span>tuuspohjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn velasta.<span class=\"_ _2e6\"> </span></div>Kassanhal<span class=\"_ _0\"></span>linta ja r<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti k<span class=\"_ _0\"></span>\u00e4ytt\u00e4n<span class=\"_ _0\"></span>yt k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tty\u00e4 kassanhallint<span class=\"_ _0\"></span>aa, ja hallinnut  sen k<span class=\"_ _d\"></span>onsernin rahoitustarpeita k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden (<span class=\"_ _2\"></span>cash poo<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>) ja sis\u00e4isten lainojen avulla.<span class=\"_ _2e6\"> </span>Kalmarin raha<span class=\"_ _d\"></span>varat k<span class=\"_ _d\"></span>oostuvat Juridisissa K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iss\u00e4 ole<span class=\"_ _d\"></span>vista kassavar<span class=\"_ _d\"></span>oista ja l<span class=\"_ _d\"></span>yhytaikaisista tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista. Cargo<span class=\"_ _0\"></span>tecin juridisiin yh<span class=\"_ _0\"></span>ti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>vien Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden rahav<span class=\"_ _d\"></span>arat, k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja sis\u00e4iset laina<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>y carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _d\"></span>oska ne on jaettu muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa ja Kalmarin osuutta niist\u00e4 ei v<span class=\"_ _d\"></span>oida luot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vasti k<span class=\"_ _0\"></span>ohdentaa Kalmarille<span class=\"_ _d\"></span>. T<span class=\"_ _d\"></span>\u00e4m\u00e4n lis\u00e4ksi carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t Juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden ja muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen v\u00e4lil<span class=\"_ _0\"></span>l\u00e4 ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>onsernitilisaamiset ja -v<span class=\"_ _d\"></span>elat, jotka siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n uudelle Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6lle jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euttamisen yhte<span class=\"_ _d\"></span>ydess\u00e4. N\u00e4m\u00e4 k<span class=\"_ _d\"></span>onsernitilisaamiset ja -<span class=\"_ _d\"></span>velat o<span class=\"_ _d\"></span>vat esit<span class=\"_ _d\"></span>etty l<span class=\"_ _0\"></span>yhytaikaisina saamisina ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oina l\u00e4hipiiril<span class=\"_ _d\"></span>t\u00e4 ja tulev<span class=\"_ _d\"></span>at eliminoitumaan k<span class=\"_ _0\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksest\u00e4 Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een. Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een Kalmar tulee t<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>em\u00e4\u00e4n omia k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omatarpeidensa r<span class=\"_ _0\"></span>ahoittamisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin tyt\u00e4ryhti\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>p\u00e4\u00e4oma ja inv<span class=\"_ _d\"></span>estoinnit on rahoit<span class=\"_ _d\"></span>ettu k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden lis\u00e4ksi p\u00e4\u00e4osin k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 lainoilla. Kaikki Kal<span class=\"_ _0\"></span>mar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden sis\u00e4iset laina<span class=\"_ _0\"></span>t muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen kanssa on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa  l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina. Lis\u00e4k<span class=\"_ _0\"></span>si rajoite<span class=\"_ _0\"></span>ttu m\u00e4\u00e4r\u00e4 Kalmar<span class=\"_ _2\"></span>-yhti\u00f6it<span class=\"_ _0\"></span>\u00e4 on historiall<span class=\"_ _0\"></span>isesti rahoittanut osan t<span class=\"_ _0\"></span>oiminnastaan suoraan<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs102\">ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisilla pankkilainoil<span class=\"_ _0\"></span>la, jotka on esit<span class=\"_ _0\"></span>etty osana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs103\">Cargo<span class=\"_ _d\"></span>tecin ulk<span class=\"_ _0\"></span>oista rahoitusta ei ole aiemmin nost<span class=\"_ _d\"></span>ettu tai osoite<span class=\"_ _0\"></span>ttu suoraan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs104\">Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin segment<span class=\"_ _0\"></span>eille, l<span class=\"_ _0\"></span>ukuun ottama<span class=\"_ _0\"></span>tta Cargo<span class=\"_ _d\"></span>tecin marraskuussa 2023 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs105\">ot<span class=\"_ _0\"></span>ettua 50<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>0 miljoonan euron lainaa, joka noste<span class=\"_ _0\"></span>ttiin suoraan Kalmaril<span class=\"_ _0\"></span>le. T<span class=\"_ _2\"></span>\u00e4t\u00e4 lainaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs106\">lukuun ottama<span class=\"_ _d\"></span>tta mit\u00e4\u00e4n muuta Cargo<span class=\"_ _0\"></span>tecin ulk<span class=\"_ _d\"></span>oista rahoitusta ei v<span class=\"_ _d\"></span>oida luote<span class=\"_ _d\"></span>ttavasti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs107\">allok<span class=\"_ _d\"></span>oida Kalmarille carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs108\">K<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tulot ja -menot l\u00e4hipiirin kanssa on m\u00e4\u00e4rit<span class=\"_ _d\"></span>etty suoraan Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs109\">yhti\u00f6iden kirjaamien k<span class=\"_ _d\"></span>orkokulujen perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs10a\">Cargo<span class=\"_ _d\"></span>tec oli sopinut velk<span class=\"_ _d\"></span>ojiensa kanssa, ett\u00e4 Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 Cargot<span class=\"_ _d\"></span>ecin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs10b\">pankkilainoista siirre<span class=\"_ _d\"></span>t\u00e4\u00e4n Kalmarille 300 miljoonaa euroa Car<span class=\"_ _d\"></span>gotecin ulk<span class=\"_ _d\"></span>oisia velk<span class=\"_ _d\"></span>oja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs10c\">Jakautumissuunnit<span class=\"_ _0\"></span>elman mukaisesti. Lis\u00e4k<span class=\"_ _d\"></span>si Cargot<span class=\"_ _0\"></span>ec oli sopinut vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ojiensa kanssa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws18 gs10d\">vuonna 2025 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4st\u00e4 100 miljoonan euron yhden vuoden jatk<span class=\"_ _d\"></span>o-option sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs10e\">valmiusluo<span class=\"_ _d\"></span>ton siirrosta K<span class=\"_ _0\"></span>almarille Jakautumisen yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 ja all<span class=\"_ _0\"></span>ekirjoittanut vuonna </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs10f\">2026 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4n 50 miljoonan euron v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusluo<span class=\"_ _d\"></span>ton, joka on Kalmarin k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs110\">Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4n\u00e4.  </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs111\">Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n rahav<span class=\"_ _d\"></span>aroja ei ole k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e. Emo<span class=\"_ _d\"></span>yhti\u00f6n tek<span class=\"_ _d\"></span>em\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs112\">maksut K<span class=\"_ _0\"></span>almarin puolesta esit<span class=\"_ _0\"></span>ettiin oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina liiket<span class=\"_ _d\"></span>oimina Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs113\">k<span class=\"_ _d\"></span>onsernin kanssa. Jakautumisen yhte<span class=\"_ _d\"></span>ydess\u00e4 tietty m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroist<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs114\">siirre<span class=\"_ _0\"></span>ttiin Jakautumissuunnitel<span class=\"_ _0\"></span>massa kuva<span class=\"_ _0\"></span>ttujen periaatteiden mukaisesti K<span class=\"_ _d\"></span>almarille.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs115\">Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tty rahoitus saattaa poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4sti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs116\">Kalmarin rahoitust<span class=\"_ _0\"></span>arpeista sen toimiessa eril<span class=\"_ _0\"></span>lisen\u00e4 yhti\u00f6n\u00e4 tule<span class=\"_ _d\"></span>vaisuudessa.<span class=\"_ _2e6\"> </span></div>Sijoitettu oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>Kalmar ei ole aiemmin muodostanut eril<span class=\"_ _0\"></span>list\u00e4 juridista k<span class=\"_ _d\"></span>onsernia ja n\u00e4in ollen ei ole mielek\u00e4st\u00e4 esitt\u00e4\u00e4 osak<span class=\"_ _d\"></span>ep\u00e4\u00e4omaa tai oman p\u00e4\u00e4oman rahast<span class=\"_ _0\"></span>ojen erittel<span class=\"_ _d\"></span>y\u00e4. Kalmarin nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuutta edustaa yhdist<span class=\"_ _d\"></span>elly<span class=\"_ _d\"></span>ss\u00e4 taseessa Kalmariin sijoitettu oma p\u00e4\u00e4oma, joka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n \u201dSijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma<span class=\"_ _2\"></span>\u201d -nimikk<span class=\"_ _d\"></span>eell\u00e4, ja j<span class=\"_ _4\"></span>oka k<span class=\"_ _d\"></span>oostuu k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>oista, suojausrahastosta, sijoit<span class=\"_ _0\"></span>etusta omasta p\u00e4\u00e4omast<span class=\"_ _0\"></span>a ja k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 muunt<span class=\"_ _0\"></span>oeroista. Sijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma ja k<span class=\"_ _d\"></span>ertyneet voi<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t oman p\u00e4\u00e4oman er\u00e4t, jo<span class=\"_ _0\"></span>tka on k<span class=\"_ _d\"></span>ohdistettu muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojen ja Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden hist<span class=\"_ _0\"></span>oriallisista k<span class=\"_ _d\"></span>ertyneist\u00e4 voitt<span class=\"_ _d\"></span>ovar<span class=\"_ _d\"></span>oista. Kalmarille k<span class=\"_ _d\"></span>ohdiste<span class=\"_ _0\"></span>tun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden muutok<span class=\"_ _d\"></span>set esitet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen yhdistell<span class=\"_ _d\"></span>yss\u00e4 sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman muut<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oiset liik<span class=\"_ _d\"></span>etoime<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d ja yhdistell<span class=\"_ _d\"></span>yss\u00e4<span class=\"_ _2e6\"> </span>rahavirtalask<span class=\"_ _d\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman ehtoinen nett<span class=\"_ _d\"></span>orahoitus Cargo<span class=\"_ _0\"></span>tec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>, ja ne kuvastav<span class=\"_ _d\"></span>at Cargo<span class=\"_ _0\"></span>tecin ja Kalmarin v<span class=\"_ _d\"></span>\u00e4list\u00e4 sis\u00e4ist\u00e4 oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oista rahoitusta esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4n kauden aikana. Sijoite<span class=\"_ _0\"></span>tun oman p\u00e4\u00e4oman m\u00e4\u00e4r\u00e4\u00e4n v<span class=\"_ _0\"></span>aikuttaa Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>ohdistettu nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuus, joka k<span class=\"_ _d\"></span>oostuu Cargot<span class=\"_ _d\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6l<span class=\"_ _d\"></span>t\u00e4 ja muil<span class=\"_ _0\"></span>ta Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminnalle k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etuista tuo<span class=\"_ _0\"></span>toista ja kul<span class=\"_ _0\"></span>uista, var<span class=\"_ _d\"></span>oista ja veloista.<span class=\"_ _2e6\"> </span>Muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman yht<span class=\"_ _d\"></span>eism\u00e4\u00e4r\u00e4\u00e4n kuuluvaan erilliseen k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden muunt<span class=\"_ _0\"></span>oerojen er\u00e4\u00e4n, ja niiden muut<span class=\"_ _d\"></span>okset esite<span class=\"_ _d\"></span>t\u00e4\u00e4n muissa laajan tuloksen eriss\u00e4.<span class=\"_ _2e6\"> </span>Kalmarille carv<span class=\"_ _d\"></span>e-out taloudellisten tie<span class=\"_ _0\"></span>tojen laadinnassa k<span class=\"_ _d\"></span>ohdistettu p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne, sijoitettu oma p\u00e4\u00e4oma, ei sit<span class=\"_ _d\"></span>en sellaisenaan kuvasta p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta, jonka Kalmar olisi tarvinnut, mik\u00e4li se olisi ollut eril<span class=\"_ _0\"></span>linen k<span class=\"_ _d\"></span>onserni esitetyill\u00e4 tilik<span class=\"_ _0\"></span>ausilla.<span class=\"_ _2e6\"> </span>Kalmarin oma p\u00e4\u00e4oma muodostui Jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euduttua ja Kalmar Oyj:ll\u00e4 muodostui osak<span class=\"_ _0\"></span>ep\u00e4\u00e4omaa sek\u00e4 muita rahast<span class=\"_ _d\"></span>oja Jakautumissuunnitelmassa kuva<span class=\"_ _d\"></span>tulla tava<span class=\"_ _4\"></span>lla<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ulo<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>erot<span class=\"_ _2e6\"> </span>Tietyt Juridise<span class=\"_ _0\"></span>t Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimineet n\u00e4iss\u00e4 carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudella eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina. N\u00e4iden yhti\u00f6iden osal<span class=\"_ _d\"></span>ta carve-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t v<span class=\"_ _d\"></span>erokulut sek\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>velat ja -<span class=\"_ _0\"></span>saamiset perustuv<span class=\"_ _0\"></span>at to<span class=\"_ _0\"></span>teutuneeseen v<span class=\"_ _d\"></span>erotuk<span class=\"_ _d\"></span>seen. Jotkin Juridisista K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ist\u00e4 o<span class=\"_ _d\"></span>vat oll<span class=\"_ _0\"></span>eet osana v<span class=\"_ _d\"></span>eroryhmi\u00e4 ja jotka on yhdistel<span class=\"_ _d\"></span>ty tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksessa. V<span class=\"_ _2\"></span>eronmaksajana on t\u00e4t<span class=\"_ _d\"></span>en ollut jokin toinen juridinen yhti\u00f6 muista Car<span class=\"_ _d\"></span>gotecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liik<span class=\"_ _d\"></span>etoiminnoista. Kalmar<span class=\"_ _2\"></span>-liike<span class=\"_ _0\"></span>toimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t puolestaan ollee<span class=\"_ _0\"></span>t osana Cargo<span class=\"_ _d\"></span>tecin juridisia yhti\u00f6it\u00e4. Esit<span class=\"_ _d\"></span>etyll\u00e4 kaudella n\u00e4m\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t tai -yh<span class=\"_ _0\"></span>ti\u00f6t eiv<span class=\"_ _d\"></span>\u00e4t ole tehneet eril<span class=\"_ _0\"></span>lisi\u00e4 v<span class=\"_ _0\"></span>eroilmoituk<span class=\"_ _d\"></span>sia. N\u00e4iss\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iss\u00e4 tai Juridisissa Kalmar<span class=\"_ _d\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iss\u00e4 v<span class=\"_ _0\"></span>erokulut on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty yhti\u00f6k<span class=\"_ _d\"></span>ohtaisesti ik\u00e4\u00e4n kuin Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>ta edustaisi erillisi\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuskoht<span class=\"_ _d\"></span>eita p\u00e4\u00e4asiallisissa toimintamaissaan.<span class=\"_ _2e6\"> </span>Tilikauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvina v<span class=\"_ _0\"></span>eroina esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4 m\u00e4\u00e4r\u00e4 on kunkin Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n kyseis<span class=\"_ _0\"></span>t\u00e4 tilikautta k<span class=\"_ _d\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>ypot<span class=\"_ _0\"></span>eettisen erillisen v<span class=\"_ _d\"></span>eroilmoituk<span class=\"_ _d\"></span>sen perusteel<span class=\"_ _0\"></span>la maksett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a tai takaisin saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a ver<span class=\"_ _0\"></span>o, ja se on kirjattu carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa tilikauden v<span class=\"_ _d\"></span>erokuluk<span class=\"_ _d\"></span>si ja muid<span class=\"_ _4\"></span>en Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa to<span class=\"_ _0\"></span>teutuneek<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>toimek<span class=\"_ _0\"></span>si, joka on kirjattu sijoite<span class=\"_ _d\"></span>ttuun<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs13a\">omaan p\u00e4\u00e4omaan. Juridisten Kalmar<span class=\"_ _2\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iden, jotka o<span class=\"_ _d\"></span>vat toiminee<span class=\"_ _d\"></span>t erillisin\u00e4<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs13c\">v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t on kirjattu perustuen niiden historiallisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs13d\">lukuihin. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erosaamiset kirjataan juridist<span class=\"_ _d\"></span>en yhti\u00f6iden ver<span class=\"_ _d\"></span>oilmoituksissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs13e\">ilmoite<span class=\"_ _0\"></span>ttujen todellist<span class=\"_ _d\"></span>en ja hyv\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>en tappioiden perusteel<span class=\"_ _0\"></span>la, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yhti\u00f6il<span class=\"_ _d\"></span>l\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs13f\">on oik<span class=\"_ _d\"></span>eus v\u00e4hent\u00e4\u00e4 n\u00e4m\u00e4 tappiot tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaa tul<span class=\"_ _0\"></span>oa vastaan. Niil<span class=\"_ _0\"></span>l\u00e4 yhti\u00f6ill\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs140\">jotka eiv<span class=\"_ _d\"></span>\u00e4t ole toimineet eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina lask<span class=\"_ _d\"></span>ennallisia ver<span class=\"_ _d\"></span>osaamisia ei ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs141\">sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yh<span class=\"_ _0\"></span>ti\u00f6ill\u00e4 ei v<span class=\"_ _d\"></span>eroilmoituksissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs142\">tosiasiallises<span class=\"_ _0\"></span>ti ole v\u00e4henne<span class=\"_ _0\"></span>tt\u00e4vi\u00e4 tappioita ja K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ei tule<span class=\"_ _d\"></span>vaisuudessa ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs143\">juridista oik<span class=\"_ _d\"></span>eutta k\u00e4ytt\u00e4\u00e4 n\u00e4it\u00e4 tappioita tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aa tuloa vast<span class=\"_ _0\"></span>aan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs144\">Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman er\u00e4 \u201dMak<span class=\"_ _0\"></span>setut tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>ot<span class=\"_ _0\"></span>\u201d kuvast<span class=\"_ _0\"></span>aa kaikkien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs145\">Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuvia v<span class=\"_ _d\"></span>eroja, sill\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs146\">ne katso<span class=\"_ _d\"></span>taan asianomaisten v<span class=\"_ _0\"></span>eroryhmien mak<span class=\"_ _0\"></span>samiksi. Sil<span class=\"_ _d\"></span>t\u00e4 osin, kun t\u00e4llaisia v<span class=\"_ _d\"></span>eroja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs147\">ei ole historial<span class=\"_ _0\"></span>lisesti makse<span class=\"_ _0\"></span>ttu rahana, kyseist<span class=\"_ _d\"></span>en verojen ka<span class=\"_ _0\"></span>tsot<span class=\"_ _0\"></span>aan ole<span class=\"_ _0\"></span>van muiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs148\">Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen tek<span class=\"_ _d\"></span>emi\u00e4 sijoituksia ja ne on kat<span class=\"_ _0\"></span>sottu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs149\">suorite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an v\u00e4litt\u00f6m\u00e4sti sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman kautta. T<span class=\"_ _2\"></span>\u00e4llaiset sijoitetun oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14a\">p\u00e4\u00e4oman kautta tapah<span class=\"_ _0\"></span>tuva<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14b\">rahoitusosiossa er\u00e4ss\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oinen nett<span class=\"_ _0\"></span>orahoitus Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14c\">kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14d\">Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _0\"></span>elmassa esite<span class=\"_ _d\"></span>tyt verokul<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14e\">tule<span class=\"_ _d\"></span>vaisuudessa mahdollisesti syntyvi\u00e4 v<span class=\"_ _d\"></span>erokuluja, kun Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t operoiv<span class=\"_ _d\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs14f\">erillisin\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisina.<span class=\"_ _2e6\"> </span></div>V<span class=\"_ _2\"></span>aluuttam\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtuma<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t on esite<span class=\"_ _d\"></span>tty euroina, joka on Kalmarin raportoin<span class=\"_ _d\"></span>tivaluutta. Juridisilla Kalmar<span class=\"_ _2\"></span>-yhti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ja Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ill\u00e4 on my<span class=\"_ _d\"></span>\u00f6s muita toiminta<span class=\"_ _d\"></span>valuuttoja. Jokaisena r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4 ulkomaist<span class=\"_ _d\"></span>en k<span class=\"_ _d\"></span>onserniy<span class=\"_ _4\"></span>hti\u00f6iden ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tayksik<span class=\"_ _d\"></span>\u00f6iden tuloslaskelma<span class=\"_ _0\"></span>t muute<span class=\"_ _d\"></span>taan euroiksi tilikauden k<span class=\"_ _d\"></span>eskikurssiin ja taseet k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan K<span class=\"_ _d\"></span>eskuspankin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 julkaisemia kursseja. Ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat kirja<span class=\"_ _d\"></span>taan liike<span class=\"_ _0\"></span>toimen to<span class=\"_ _0\"></span>teutumisp\u00e4iv<span class=\"_ _d\"></span>\u00e4n kurssiin. Lis\u00e4tiet<span class=\"_ _0\"></span>oja valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _0\"></span>oitoist<span class=\"_ _0\"></span>a ja -t<span class=\"_ _0\"></span>appioista on esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _0\"></span>tiedossa 8. P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _0\"></span>enne ja rahoitusinstrumen<span class=\"_ _0\"></span>tit.<span class=\"_ _2e6\"> </span>Eur<span class=\"_ _d\"></span>oiksi muute<span class=\"_ _0\"></span>tut taseen ja tuloslask<span class=\"_ _d\"></span>elman er\u00e4t on k<span class=\"_ _d\"></span>ohdistettu Kalmaril<span class=\"_ _0\"></span>le tai muill<span class=\"_ _0\"></span>e Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ille ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnoille<span class=\"_ _0\"></span>. K<span class=\"_ _d\"></span>ohdistettuihin eriin liittyv\u00e4 muun<span class=\"_ _d\"></span>toero kirjataan sijoit<span class=\"_ _0\"></span>ettuun omaan p\u00e4\u00e4omaan ja sen muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistell<span class=\"_ _d\"></span>yn laajan tuloslask<span class=\"_ _d\"></span>elman eriss\u00e4.<span class=\"_ _2e6\"> </span>1.2 Johdon harkintaa edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4<span class=\"_ _d\"></span>v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esk<span class=\"_ _d\"></span>eiset arviot ja oletuk<span class=\"_ _d\"></span>set Laadittaessa k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st<span class=\"_ _0\"></span>\u00e4 yhti\u00f6n johto joutuu t<span class=\"_ _d\"></span>ekem\u00e4\u00e4n tule<span class=\"_ _d\"></span>vaisuutta k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via arvioita ja oletuksia, jotka v<span class=\"_ _d\"></span>aikuttava<span class=\"_ _0\"></span>t taseen var<span class=\"_ _d\"></span>ojen ja velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en m\u00e4\u00e4riin, ehdollisten v<span class=\"_ _d\"></span>arojen ja velk<span class=\"_ _d\"></span>ojen raportointiin lii<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tiedoissa sek\u00e4 tilikaudel<span class=\"_ _d\"></span>ta raportoitujen tuo<span class=\"_ _0\"></span>ttojen ja kulujen m\u00e4\u00e4riin. Lis\u00e4k<span class=\"_ _d\"></span>si tilinp\u00e4\u00e4t\u00f6ksen laa<span class=\"_ _0\"></span>timisperiaatt<span class=\"_ _0\"></span>eiden so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisessa saate<span class=\"_ _0\"></span>taan joutua k\u00e4ytt\u00e4m\u00e4\u00e4n harkin<span class=\"_ _d\"></span>taa.<span class=\"_ _2e6\"> </span>Harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t arviot ja oletuk<span class=\"_ _d\"></span>set perustuvat johdon aikaisempaan k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>emukseen sek\u00e4 parhaaseen tiet<span class=\"_ _d\"></span>oon tapahtumista ja muista tekij\u00f6ist\u00e4, kut<span class=\"_ _d\"></span>en tule<span class=\"_ _d\"></span>vaisuuden tapahtumia k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vista odotuksista, joiden ka<span class=\"_ _0\"></span>tsotaan ole<span class=\"_ _d\"></span>van olosuht<span class=\"_ _0\"></span>eet huomioon o<span class=\"_ _0\"></span>ttaen j\u00e4rke<span class=\"_ _d\"></span>vi\u00e4. Siten on mahdollista, ett<span class=\"_ _0\"></span>\u00e4 lopulliset t<span class=\"_ _d\"></span>oteumat poikk<span class=\"_ _d\"></span>eavat merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4sti tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 arvioista. K<span class=\"_ _d\"></span>onsernissa seurataan arvioiden ja oletust<span class=\"_ _d\"></span>en tot<span class=\"_ _0\"></span>eutumista sek\u00e4 n\u00e4iden taustal<span class=\"_ _0\"></span>la ole<span class=\"_ _0\"></span>vien tekij\u00f6iden muut<span class=\"_ _0\"></span>oksia k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 useita sek\u00e4 sis\u00e4isi\u00e4 ett\u00e4 ulk<span class=\"_ _d\"></span>oisia tiet<span class=\"_ _0\"></span>ol\u00e4hteit<span class=\"_ _0\"></span>\u00e4. Mahdolliset arvioiden ja oletust<span class=\"_ _d\"></span>en muutokset merkit<span class=\"_ _0\"></span>\u00e4\u00e4n kirjanpitoon sill\u00e4 tilikaudella, jonka aik<span class=\"_ _0\"></span>ana arviota tai ole<span class=\"_ _0\"></span>tusta k<span class=\"_ _d\"></span>orjataan. K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen olennaisimmat johdon harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t er\u00e4t, joihin v<span class=\"_ _d\"></span>oi liitty\u00e4 ep\u00e4v<span class=\"_ _d\"></span>armuutta, on esite<span class=\"_ _0\"></span>tty seuraa<span class=\"_ _0\"></span>vien liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>ojen tai liite<span class=\"_ _0\"></span>tieto-osioiden yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4<span class=\"_ _4\"></span>:<span class=\"_ _2e6\"> </span><div class=\"gs79\"><table class=\"s w225 hb1\" id=\"_b9645cc5-7537-4caa-b595-1835787fd626\"><tr><td class=\"t m0 x1d3 h17 y194a ff10 fsb fc3 sc0 ls29 ws3c\">Johdon harkint<span class=\"_ _d\"></span>aa edell<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _d\"></span>v\u00e4t<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>esk<span class=\"_ _d\"></span>eiset arvio<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span> </td><td></td></tr><tr><td class=\"c n x18b y194c w226 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">ja oletu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41e y194c w206 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\"><span class=\"ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _2e6\"> </span></span><span class=\"ls2e ws41\"><span class=\"_ _4\"></span>o<span class=\"_ _2e6\"> </span></span></div></td></tr><tr><td class=\"c n x18b y194d w227 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Tu<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>t<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>s<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41f y194d w228 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">2.<span class=\"_ _4\"></span>2 M<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ynt<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>otot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y194e w229 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Et<span class=\"_ _0\"></span>uuspohjaiset e<span class=\"_ _0\"></span>l\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>voitt<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x420 y194e w22a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">3<span class=\"_ _4\"></span>.4 E<span class=\"_ _4\"></span>l\u00e4<span class=\"_ _4\"></span>kevelvoi<span class=\"_ _4\"></span>tte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y194f w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x418 y194f w22b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1950 w22c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x419 y1950 w22d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1951 wfb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41b y1951 w216 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1952 ff11 fs4 fc3 sc0 ls20 ws33\">Liikearvon<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> aineettomien h<span class=\"_ _d\"></span>y\u00f6dykkei<span class=\"_ _0\"></span>den<span class=\"_ _2e6\"> </span> </td><td></td></tr><tr><td class=\"c n x18b y1953 w22e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x421 y1953 w22f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">6.<span class=\"_ _d\"></span>1 Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x422 h8 y1954 ff11 fs4 fc3 sc0 ls20 ws33\">6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykke<span class=\"_ _2e6\"> </span>et<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1955 ff11 fs4 fc3 sc0 ls33 ws46\">Po<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>toa<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x422 h8 y1955 ff11 fs4 fc3 sc0 ls20 ws33\">6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1956 w230 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x423 y1956 w231 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\"><span class=\"ls0 ws0\">6<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _2e6\"> </span></span><span class=\"ls0 ws0\"><span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></span></div></td></tr><tr><td class=\"c n x18b y1957 w232 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>imint<span class=\"_ _d\"></span>ojen yhdis<span class=\"_ _0\"></span>t\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x424 y1957 w21f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x422 h8 y1958 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja<span class=\"_ _2e6\"> </span> </td></tr><tr><td class=\"t m0 x1d3 h8 y1959 ff11 fs4 fc3 sc0 ls0 ws0\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>svaro<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n ja -vel<span class=\"_ _4\"></span>koje<span class=\"_ _4\"></span>n k\u00e4yv\u00e4<span class=\"_ _4\"></span>t ar<span class=\"_ _4\"></span>vot<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x422 h8 y1959 ff11 fs4 fc3 sc0 ls24 ws37\">raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y195a w221 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x425 y195a w233 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsolidointiperiaattee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6n ja sen tyt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t, joissa emoyh<span class=\"_ _0\"></span>ti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta. M\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta saavut<span class=\"_ _0\"></span>etaan, kun Kalmar al<span class=\"_ _d\"></span>tistuu tai sill\u00e4 on oik<span class=\"_ _d\"></span>euksia muuttuvaan tuo<span class=\"_ _0\"></span>ttoon osall<span class=\"_ _0\"></span>istumisestaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eeseen, ja se py<span class=\"_ _d\"></span>sty<span class=\"_ _4\"></span>y vaiku<span class=\"_ _0\"></span>ttamaan tuott<span class=\"_ _0\"></span>oon \u00e4\u00e4nival<span class=\"_ _d\"></span>tansa kautta sijoitusk<span class=\"_ _d\"></span>ohteessa. Yleens\u00e4 olet<span class=\"_ _d\"></span>etaan, ett\u00e4 enemmist<span class=\"_ _0\"></span>\u00f6 \u00e4\u00e4nival<span class=\"_ _0\"></span>lasta johtaa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taan. K<span class=\"_ _d\"></span>un sij<span class=\"_ _4\"></span>oitusk<span class=\"_ _d\"></span>ohteen \u00e4\u00e4niv<span class=\"_ _0\"></span>allasta tai v<span class=\"_ _d\"></span>astaavista oik<span class=\"_ _d\"></span>euksista on v\u00e4hemm\u00e4n kuin enemmist<span class=\"_ _d\"></span>\u00f6, kaikki merkityksellise<span class=\"_ _d\"></span>t tosiasiat ja olosuht<span class=\"_ _0\"></span>eet o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon arvioitaessa, onk<span class=\"_ _d\"></span>o Kalmarilla m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>altaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Kalmar arvioi uudelleen, onk<span class=\"_ _d\"></span>o sill\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa, jos tosiasiat ja olosuht<span class=\"_ _d\"></span>eet viittaav<span class=\"_ _d\"></span>at siihen, ett\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan olennaisissa osissa tapahtuu muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sia. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n k<span class=\"_ _0\"></span>onsolidointi alkaa, kun Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan tyt\u00e4ryhti\u00f6ss\u00e4, ja p\u00e4\u00e4ttyy<span class=\"_ _2\"></span>, kun m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. Tilik<span class=\"_ _0\"></span>auden aikana hankitun tai luo<span class=\"_ _d\"></span>vutetun tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n var<span class=\"_ _0\"></span>at, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot ja kulut sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen siit\u00e4 he<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan siihen p\u00e4iv\u00e4\u00e4n asti, jolloin k<span class=\"_ _d\"></span>onserni lakkaa hallitsemasta tyt<span class=\"_ _0\"></span>\u00e4ryhti\u00f6t\u00e4.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitto tai tappio ja kukin muun laajan tuloslask<span class=\"_ _d\"></span>elman komponen<span class=\"_ _0\"></span>tti k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan k<span class=\"_ _d\"></span>onsernin emoyh<span class=\"_ _0\"></span>ti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille ja m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille<span class=\"_ _0\"></span>, vaikka t<span class=\"_ _0\"></span>\u00e4m\u00e4 johtaisi m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomien omist<span class=\"_ _0\"></span>ajien osuuden alij\u00e4\u00e4m\u00e4\u00e4n. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>siin tehd\u00e4\u00e4n tarvittaessa oikaisuja niiden laatimisperiaatt<span class=\"_ _d\"></span>eiden saattamiseksi k<span class=\"_ _d\"></span>onsernin laatimisperiaatteiden mukaisik<span class=\"_ _0\"></span>si. Kaikki k<span class=\"_ _d\"></span>onsernin sis\u00e4iset vara<span class=\"_ _d\"></span>t ja velat, oma p\u00e4\u00e4oma, tuot<span class=\"_ _d\"></span>ot, kulut ja kassavirr<span class=\"_ _0\"></span>at, jotk<span class=\"_ _0\"></span>a liittyv\u00e4t k<span class=\"_ _d\"></span>onsernin j\u00e4senten v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lisiin liik<span class=\"_ _d\"></span>etoimiin, eliminoidaan k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoitaessa.<span class=\"_ gs590\"> </span>T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n omistusosuuden muutos ilman m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allan menety<span class=\"_ _d\"></span>st\u00e4<span class=\"_ _4\"></span> k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisena liiket<span class=\"_ _d\"></span>oimena. Hankittaessa<span class=\"_ _4\"></span> m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuk<span class=\"_ _d\"></span>sia tyt\u00e4ryhti\u00f6ist\u00e4 mahdollisen<span class=\"_ _2e6\"> </span>7<span class=\"_ _9e\"></span>. K<span class=\"_ _6\"></span>onsernin rak<span class=\"_ _2\"></span>enne<span class=\"_ _2e6\"> </span> vastikk<span class=\"_ _d\"></span>een ja tyt\u00e4ryhti\u00f6ss\u00e4 hankitun osuuden nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta er<span class=\"_ _0\"></span>otus kirjataan omaan p\u00e4\u00e4omaan. My<span class=\"_ _d\"></span>\u00f6s myynneist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille realisoitunee<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Kauden tulok<span class=\"_ _d\"></span>sen jako emo<span class=\"_ _0\"></span>yhti\u00f6n osakk<span class=\"_ _d\"></span>eenomistajille ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille esit<span class=\"_ _d\"></span>et\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa. M\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomil<span class=\"_ _0\"></span>le omistajill<span class=\"_ _0\"></span>e kuuluva oma p\u00e4\u00e4oma esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa omana er\u00e4n\u00e4\u00e4n.<span class=\"_ _2e6\"> </span>Jos k<span class=\"_ _d\"></span>onserni menett\u00e4\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llan tyt\u00e4ryrityk<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _4\"></span>, siihen liittyv\u00e4<span class=\"_ _d\"></span>t varat (<span class=\"_ _d\"></span>mukaan lukien liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2\"></span>), v<span class=\"_ _d\"></span>elat, m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allatt<span class=\"_ _d\"></span>omien omistajien osuus ja muut oman p\u00e4\u00e4oman osat kirjat<span class=\"_ _0\"></span>aan pois taseesta ja syn<span class=\"_ _d\"></span>tynyt voitt<span class=\"_ _d\"></span>o tai tappio kirjataan tulosv<span class=\"_ _d\"></span>aikutteisesti. J\u00e4ljelle j\u00e4\u00e4v\u00e4 sijoitus arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, saamiset, v<span class=\"_ _d\"></span>elat ja realisoituma<span class=\"_ _d\"></span>ttomat katt<span class=\"_ _d\"></span>eet sek\u00e4 sis\u00e4inen v<span class=\"_ _0\"></span>oitonjak<span class=\"_ _d\"></span>o eliminoidaan konserni<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6st\u00e4 laadittaessa. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden noudattama<span class=\"_ _0\"></span>t tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen laatimisperiaa<span class=\"_ _d\"></span>tteet on tarvittaessa muute<span class=\"_ _0\"></span>ttu vastaamaan k<span class=\"_ _d\"></span>onsernin noudattamia periaa<span class=\"_ _0\"></span>tteita<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtumat<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etapahtumat kirjat<span class=\"_ _0\"></span>aan tapahtumap\u00e4iv<span class=\"_ _0\"></span>\u00e4n kurssiin. Tilikauden p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 av<span class=\"_ _d\"></span>oimina olev<span class=\"_ _0\"></span>at k<span class=\"_ _d\"></span>onsernin sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset saamiset ja v<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin ja kurssier<span class=\"_ _0\"></span>ot kirja<span class=\"_ _0\"></span>taan tulosv<span class=\"_ _d\"></span>aikutteisesti paitsi suojauslask<span class=\"_ _d\"></span>ettavien erien osal<span class=\"_ _d\"></span>ta. My<span class=\"_ _4\"></span>ynnin ja ostojen v<span class=\"_ _0\"></span>arsinaiseen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>aan liittyv\u00e4t kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n myynnin tai ostojen oikaisuerin\u00e4.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan piiriss\u00e4 ole<span class=\"_ _0\"></span>vien, myyntiin ja ost<span class=\"_ _0\"></span>oihin k<span class=\"_ _d\"></span>ohdistettujen valuutt<span class=\"_ _0\"></span>asuojausten kurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot kirjataan ensin k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja lopuksi tuloslask<span class=\"_ _d\"></span>elmaan myynnin ja ostojen oikaisuerin\u00e4 samanaikaisesti niihin liittyvien liik<span class=\"_ _d\"></span>etapahtumien kanssa. Muiden varsinaiseen liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintaan liittyvien suojausten kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot kirjataan liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _d\"></span>ttoihin ja kuluihin. Rahoitukseen liittyv<span class=\"_ _0\"></span>\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan rahoitustuo<span class=\"_ _d\"></span>ttoihin ja -kuluihin.<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaiset k<span class=\"_ _d\"></span>onserniyritykset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserniyritysten eril<span class=\"_ _0\"></span>listilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t raportoidaan siin\u00e4 v<span class=\"_ _d\"></span>aluutassa, joka on kunkin yrityksen p\u00e4\u00e4asiallisen t<span class=\"_ _d\"></span>oimintaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n valuutt<span class=\"_ _0\"></span>a (\u201d<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta<span class=\"_ _2\"></span>\u201d). Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 sellaist<span class=\"_ _0\"></span>en k<span class=\"_ _0\"></span>onserniyrityst<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, joiden toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta ei ole euro<span class=\"_ _d\"></span>, tuloslaskelma<span class=\"_ _0\"></span>t ja rahavirr<span class=\"_ _0\"></span>at muunnet<span class=\"_ _0\"></span>aan euroon k<span class=\"_ _0\"></span>\u00e4ytt\u00e4en tilikauden k<span class=\"_ _d\"></span>eskikursseja ja taseiden varat ja v<span class=\"_ _d\"></span>elat k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kursse<span class=\"_ _0\"></span>ja. Eri kurssien k\u00e4<span class=\"_ _d\"></span>yt\u00f6st\u00e4 syn<span class=\"_ _0\"></span>tyv\u00e4t muun<span class=\"_ _0\"></span>toer<span class=\"_ _d\"></span>ot kirjataan k<span class=\"_ _d\"></span>onsernin laajan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elman erien kautta k<span class=\"_ _0\"></span>onsernin oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroihin. K<span class=\"_ _d\"></span>onsernin sis\u00e4isi\u00e4 lainasopimuksia v<span class=\"_ _d\"></span>oidaan k\u00e4sitell\u00e4 osana ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estointia, jos niiden takaisinmak<span class=\"_ _0\"></span>sua ei ole suunnitel<span class=\"_ _d\"></span>tu eik\u00e4 se ole t<span class=\"_ _0\"></span>odenn\u00e4k\u00f6is<span class=\"_ _0\"></span>t\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6s n\u00e4ihin inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eihin liittyv\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t k\u00e4sitel<span class=\"_ _0\"></span>l\u00e4\u00e4n oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroina. K<span class=\"_ _d\"></span>un suojauslask<span class=\"_ _0\"></span>entaa so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan ulk<span class=\"_ _d\"></span>omaiseen tyt\u00e4ryhti\u00f6\u00f6n tehdyn ne<span class=\"_ _0\"></span>ttosijoituk<span class=\"_ _0\"></span>sen suojaukseen, kirjat<span class=\"_ _0\"></span>aan suojaav<span class=\"_ _0\"></span>an instrumentin kurssiv<span class=\"_ _d\"></span>oittojen ja -t<span class=\"_ _0\"></span>appioiden tehokas osuus laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja teho<span class=\"_ _0\"></span>ton osuus tuloslask<span class=\"_ _d\"></span>elmaan. Ulk<span class=\"_ _0\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n hankinnasta syntyn<span class=\"_ _d\"></span>ytt\u00e4 liikearv<span class=\"_ _d\"></span>oa ja k\u00e4ypiin arv<span class=\"_ _0\"></span>oihin p\u00e4\u00e4semiseksi t<span class=\"_ _d\"></span>ehtyj\u00e4 oikaisuja k\u00e4sitell\u00e4\u00e4n ulk<span class=\"_ _d\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n varoina ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>, ja ne muunnet<span class=\"_ _0\"></span>aan tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin. T<span class=\"_ _2\"></span>\u00e4st\u00e4 syntyv\u00e4<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Eur<span class=\"_ _d\"></span>oalueen ulkopuolist<span class=\"_ _0\"></span>en tyt\u00e4r<span class=\"_ _d\"></span>-<span class=\"_ _2\"></span>, osa<span class=\"_ _4\"></span>kkuus- ja yht<span class=\"_ _d\"></span>eisyrityst<span class=\"_ _0\"></span>en hankintamenon eliminoinnista ja hankinnan j\u00e4lk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 oman p\u00e4\u00e4oman erist\u00e4 s<span class=\"_ _d\"></span>yntyv\u00e4t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un ulkomainen yhti\u00f6 myy<span class=\"_ _0\"></span>d\u00e4\u00e4n k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>onaan tai osittain, kumulatiivise<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _d\"></span>t kirjataan k<span class=\"_ _0\"></span>onsernin laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _0\"></span>elmaan osana myyntiv<span class=\"_ _d\"></span>oittoa tai -<span class=\"_ _d\"></span>tappiota.<span class=\"_ _2e6\"> </span>Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>at pitk\u00e4aik<span class=\"_ _d\"></span>aiset omaisuuser\u00e4t<span class=\"_ _2e6\"> </span>Pitk\u00e4aikaise<span class=\"_ _0\"></span>t omaisuuser\u00e4t l<span class=\"_ _0\"></span>uokitellaan m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olevik<span class=\"_ _d\"></span>si, mik\u00e4li niiden<span class=\"_ _4\"></span> kirjanpitoarv<span class=\"_ _d\"></span>oa vastaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 tulee k<span class=\"_ _0\"></span>ertym\u00e4\u00e4n normaalin k\u00e4yt<span class=\"_ _d\"></span>\u00f6n sijaan<span class=\"_ _4\"></span> p\u00e4\u00e4asiallisesti niiden myynnist\u00e4 ja m<span class=\"_ _0\"></span>yynti\u00e4 pidet\u00e4\u00e4n eritt\u00e4in t<span class=\"_ _d\"></span>odenn\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>\u00f6isen\u00e4.<span class=\"_ _4\"></span> Myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ole<span class=\"_ _0\"></span>vak<span class=\"_ _0\"></span>si luokitel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>at pitk\u00e4aikaiset omaisuuser<span class=\"_ _d\"></span>\u00e4t arvost<span class=\"_ _0\"></span>etaan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti ennen uudelleenluokittelua normaalien arv<span class=\"_ _d\"></span>ostusperiaatteiden mukaisesti, jonka j\u00e4lk<span class=\"_ _0\"></span>een er\u00e4t arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan kirjanpitoarv<span class=\"_ _d\"></span>oon tai t\u00e4t\u00e4 alhaisempaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla sen mukaan kumpi n\u00e4ist\u00e4 on alhaisempi. Arv<span class=\"_ _d\"></span>onalentumistappiot tai v<span class=\"_ _d\"></span>oitot kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti. Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>aksi luokit<span class=\"_ _d\"></span>ellusta pitk\u00e4aikaisest<span class=\"_ _0\"></span>a omaisuuser\u00e4st\u00e4 ei kirja<span class=\"_ _0\"></span>ta poistoja<span class=\"_ _2e6\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "1. Laa<span class=\"_ _d\"></span>timisperustee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>1.<span class=\"_ _6\"></span>1 K<span class=\"_ _2\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sen laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _d\"></span>t Perustiedo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Kalmar Oyj perust<span class=\"_ _0\"></span>ettiin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec Oyj:n (<span class=\"_ _4\"></span>j\u00e4lj<span class=\"_ _4\"></span>emp\u00e4n\u00e4 Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec<span class=\"_ _2\"></span>) osittaisjakautumisessa, mik\u00e4 t\u00e4<span class=\"_ _0\"></span>yt\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npantiin 30<span class=\"_ _d\"></span>.6<span class=\"_ _d\"></span>.2024<span class=\"_ _d\"></span>.  Kaupank\u00e4yn<span class=\"_ _0\"></span>ti Kalmarin B-sarjan osakk<span class=\"_ _d\"></span>eilla alk<span class=\"_ _0\"></span>oi 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 Nasdaq Helsingin p\u00f6rssilistalla. Kalmar Oyj (<span class=\"_ _d\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>24<span class=\"_ _d\"></span>22<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>7 ) on suomalainen julkinen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6, jonka k<span class=\"_ _d\"></span>otipaikka on Helsinki ja rekist<span class=\"_ _d\"></span>er\u00f6ity osoite It\u00e4mer<span class=\"_ _d\"></span>enkatu 25, 00180 Helsinki. Kalmar Oyj ja sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t muodostav<span class=\"_ _d\"></span>at Kalmar<span class=\"_ _d\"></span>-k<span class=\"_ _d\"></span>onsernin (<span class=\"_ _93\"></span>j\u00e4ljemp\u00e4n\u00e4 Kalmar tai k<span class=\"_ _0\"></span>onserni)<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span>Kalmar Oyj:n hallitus on k<span class=\"_ _d\"></span>okouk<span class=\"_ _d\"></span>sessaan 12.2.2025 hyv\u00e4k<span class=\"_ _d\"></span>synyt t\u00e4m\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen julkist<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aksi. Suomen osak<span class=\"_ _d\"></span>eyh<span class=\"_ _0\"></span>ti\u00f6lain mukaan osakk<span class=\"_ _0\"></span>eenomistajilla on mahdollisuus h<span class=\"_ _0\"></span>yv\u00e4k<span class=\"_ _0\"></span>sy<span class=\"_ _d\"></span>\u00e4 tai hyl\u00e4t\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s sen julkistamisen j\u00e4lkeen pide<span class=\"_ _0\"></span>tt\u00e4v<span class=\"_ _d\"></span>\u00e4ss\u00e4 varsinaisessa yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa. Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sella on my<span class=\"_ _d\"></span>\u00f6s mahdollisuus muuttaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6st\u00e4. J\u00e4lj<span class=\"_ _4\"></span>enn\u00f6s tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksest\u00e4 on saata<span class=\"_ _0\"></span>villa int<span class=\"_ _0\"></span>ernet<span class=\"_ _0\"></span>osoitteessa www<span class=\"_ _2\"></span>.kalmar<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span>fi tai emoyhti\u00f6n r<span class=\"_ _d\"></span>ekister\u00f6idyst<span class=\"_ _0\"></span>\u00e4 osoitteesta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s 31.<span class=\"_ _2\"></span>12.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu konsolidoituna ja carve-out<span class=\"_ _2\"></span>-perusteisesti Kalmarin taloudellisen aseman, t<span class=\"_ _d\"></span>oiminnan tuloksen ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen esitt\u00e4mist\u00e4 v<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>en. Kalmar ei muodostanut erillist<span class=\"_ _0\"></span>\u00e4 juridista k<span class=\"_ _d\"></span>onsernia eik\u00e4 sit<span class=\"_ _0\"></span>en laatinut k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st\u00e4 ennen 30<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 tapah<span class=\"_ _d\"></span>tunutta jakautumista. T<span class=\"_ _d\"></span>\u00e4st\u00e4 johtuen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6s on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out<span class=\"_ _d\"></span>-perusteisesti 30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 asti ja k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoituina k<span class=\"_ _d\"></span>onsernin lukuina juridisen k<span class=\"_ _0\"></span>onsernin muodostamisen seurauk<span class=\"_ _0\"></span>sena 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 alkaen. N\u00e4in ollen laaja tuloslask<span class=\"_ _d\"></span>elma ja rahavirtalask<span class=\"_ _d\"></span>elma 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on esitetty yhdist<span class=\"_ _d\"></span>elm\u00e4n\u00e4 car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja ajanjaksol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _2\"></span>1.<span class=\"_ _d\"></span>\u201330<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>6.2024 ja k<span class=\"_ _d\"></span>onsolidoituja taloudellisia tiet<span class=\"_ _d\"></span>oja ajanja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sol<span class=\"_ _d\"></span>ta 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>\u2013<span class=\"_ _2e6\"> </span>31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4. T<span class=\"_ _6\"></span>aseluvut 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _0\"></span>4 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernin raportoituja lukuja. V<span class=\"_ _2\"></span>ertailutiedot 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 vuodel<span class=\"_ _d\"></span>ta on esitetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out<span class=\"_ _d\"></span>-perusteisesti.<span class=\"_ _2e6\"> </span>Kalmar Oyj:n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s on laadittu EU:ssa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n hyv\u00e4k<span class=\"_ _0\"></span>syttyjen kansainv<span class=\"_ _d\"></span>\u00e4listen tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardien (In<span class=\"_ _d\"></span>ternational Financial Reporting Standar<span class=\"_ _0\"></span>ds, IFRS<span class=\"_ _d\"></span>) mukaisesti. Sit\u00e4 laadittaessa on nouda<span class=\"_ _0\"></span>tettu 31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 voimassa olleita IA<span class=\"_ _d\"></span>S- ja IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>deja sek\u00e4 SIC- ja IFRIC<span class=\"_ _0\"></span>-tul<span class=\"_ _0\"></span>kintoja.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6 K<span class=\"_ _0\"></span>almar Oyj:n ja kaikki ne tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t, joissa emo<span class=\"_ _0\"></span>yhti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _d\"></span>ta, sek\u00e4 osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t. M\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta saavute<span class=\"_ _0\"></span>taan, kun Kalmar al<span class=\"_ _d\"></span>tistuu tai on oik<span class=\"_ _0\"></span>eute<span class=\"_ _0\"></span>ttu sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een muuttuvall<span class=\"_ _0\"></span>e tuot<span class=\"_ _0\"></span>olle ja p<span class=\"_ _d\"></span>ystyy vaikuttamaan t<span class=\"_ _0\"></span>\u00e4h\u00e4n tuott<span class=\"_ _0\"></span>oon k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 sijoitusk<span class=\"_ _0\"></span>ohdetta k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vaa v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taansa, ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>ta menete<span class=\"_ _d\"></span>t\u00e4\u00e4n kun n\u00e4m\u00e4 kriteerit eiv\u00e4<span class=\"_ _0\"></span>t en\u00e4\u00e4 t\u00e4yty<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t on luet<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tu liite<span class=\"_ _0\"></span>tiedossa 7<span class=\"_ _2\"></span>.3, T<span class=\"_ _2\"></span>yt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6ihin, osakkuus<span class=\"_ _0\"></span>yhti\u00f6ihin ja yrityshankin<span class=\"_ _d\"></span>toihin- ja myynt<span class=\"_ _0\"></span>eihin liittyv\u00e4t k<span class=\"_ _d\"></span>onsolidointiperiaatt<span class=\"_ _d\"></span>eet on esitetty liit<span class=\"_ _d\"></span>etieto-osiossa 7<span class=\"_ _2\"></span>. K<span class=\"_ _d\"></span>onsernin rak<span class=\"_ _d\"></span>enne.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s perustuu alkuper<span class=\"_ _0\"></span>\u00e4isen hankintamenon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseen lukuun ottama<span class=\"_ _0\"></span>tta tiettyj\u00e4 rahoitusinstrumen<span class=\"_ _0\"></span>ttiluokkia, osak<span class=\"_ _0\"></span>eperusteisiin e<span class=\"_ _0\"></span>tuuksiin liittyvi\u00e4 rahana mak<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>via osuuksia sek\u00e4 e<span class=\"_ _d\"></span>tuuspohjaisiin el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yihin sij<span class=\"_ _4\"></span>oit<span class=\"_ _0\"></span>ettuja var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, jotka arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s esit<span class=\"_ _d\"></span>et\u00e4\u00e4n euroina, joka on k<span class=\"_ _d\"></span>onsernin emoyhti\u00f6n t<span class=\"_ _d\"></span>oiminta- ja esitt\u00e4misv<span class=\"_ _d\"></span>aluutta. Tilinp\u00e4\u00e4t\u00f6stiedo<span class=\"_ _d\"></span>t esitet\u00e4\u00e4n miljoonina euroina, ja ne perustuv<span class=\"_ _0\"></span>at liik<span class=\"_ _d\"></span>etapahtumien alkuper\u00e4isiin hankint<span class=\"_ _0\"></span>amenoihin, ellei laatimisperiaa<span class=\"_ _d\"></span>tteissa ole erikseen t<span class=\"_ _d\"></span>oisin mainittu. Kaikki esitetyt luvu<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6riste<span class=\"_ _0\"></span>ttyj\u00e4, mink\u00e4 vuoksi esimerkiksi yk<span class=\"_ _0\"></span>sitt\u00e4ist<span class=\"_ _0\"></span>en lukujen yhteenlask<span class=\"_ _d\"></span>ettu summa saattaa poik<span class=\"_ _d\"></span>eta esit<span class=\"_ _d\"></span>etyst\u00e4 summaluvusta.<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 alkaen<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span>Kalmar kuv<span class=\"_ _0\"></span>aa laatimisperiaatt<span class=\"_ _d\"></span>eet siihen liittyv\u00e4n liite<span class=\"_ _d\"></span>tied<span class=\"_ _4\"></span>on tai liit<span class=\"_ _d\"></span>etieto-osion yhte<span class=\"_ _d\"></span>ydess\u00e4. Seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>assa tauluk<span class=\"_ _d\"></span>ossa on listattu laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t ja tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>o tai liit<span class=\"_ _0\"></span>etiet<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-osio, jonka yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 laatimisperiaa<span class=\"_ _d\"></span>te on esitetty<span class=\"_ _2e6\"> </span><table class=\"s w204 hb0\" id=\"_41c009b1-ce18-44f7-b2ce-4a36f65900c3\"><tr><td class=\"c n x18b y192f w205 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1e ws31\">Laati<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>peri<span class=\"_ _4\"></span>aate<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y192f w206 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _4\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1930 w207 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Segmenttirapor<span class=\"_ _4\"></span>toint<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x411 y1930 w208 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2.<span class=\"_ _d\"></span>1 Segmentti-informaat<span class=\"_ _0\"></span>io<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1931 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>ott<span class=\"_ _d\"></span>ojen kirjaami<span class=\"_ _4\"></span>nen ja<span class=\"_ _d\"></span> sopim<span class=\"_ _4\"></span>ukseen<span class=\"_ _d\"></span> per<span class=\"_ _4\"></span>ustuv<span class=\"_ _d\"></span>at </td><td></td></tr><tr><td class=\"c n x18b y1932 w209 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">omaisuuser\u00e4t<span class=\"_ _0\"></span> ja v<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x412 y1932 w20a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">2.<span class=\"_ _4\"></span>2 My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tit<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1933 w20b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">J<span class=\"_ _4\"></span>ulk<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et avus<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1933 w20c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 wse0\">2.<span class=\"_ _4\"></span>3 Li<span class=\"_ _4\"></span>iketoi<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>an m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t tu<span class=\"_ _4\"></span>otot ja ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1934 w20d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x414 y1934 w20e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>5 R<span class=\"_ _4\"></span>ah<span class=\"_ _4\"></span>oit<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja -<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1935 w20f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _0\"></span> tul<span class=\"_ _0\"></span>os<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x415 y1935 w210 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">2.6<span class=\"_ _0\"></span> Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1936 w211 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>eperuste<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>t mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x416 y1936 w212 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">3.2 Osak<span class=\"_ _d\"></span>eperust<span class=\"_ _0\"></span>eise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1937 wf8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitt<span class=\"_ _4\"></span>eet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x417 y1937 w213 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">3.<span class=\"_ _4\"></span>4 El<span class=\"_ _4\"></span>\u00e4keve<span class=\"_ _4\"></span>lvoitte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1938 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x418 y1938 w214 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1939 wb9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x419 y1939 w215 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x41a h8 y193a ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>.3 M<span class=\"_ _4\"></span>yy<span class=\"_ _4\"></span>nti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td></tr><tr><td class=\"t m0 x1aa h8 y193b ff11 fs4 fc3 sc0 ls99 wsaf\">Myyntisaamiset<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x41a h8 y193b ff11 fs4 fc3 sc0 ls30 ws43\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y193c wfb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41b y193c w216 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y193d w9a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41c y193d w217 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">6.<span class=\"_ _0\"></span>1 Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y193e ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> ja tutkimus- ja </td><td></td></tr><tr><td class=\"c n x18b y193f w218 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">tuot<span class=\"_ _d\"></span>ekehitysmenot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y193f w219 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1940 wa2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykkee<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1940 w21a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1941 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1941 w21c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>.4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>alen<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1942 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsolidointiperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _d\"></span>t, ulkomaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c x18b y1943 w21d had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">tapahtumat, ulk<span class=\"_ _d\"></span>omai<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onserniyr<span class=\"_ _4\"></span>itykse<span class=\"_ _d\"></span>t,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">yrityshankin<span class=\"_ _4\"></span>nat<span class=\"_ _0\"></span> ja -myynnit, yht<span class=\"_ _d\"></span>eisyritykset<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1944 ff11 fs4 fc3 sc0 ls21 ws34\">osakkuus<span class=\"_ _d\"></span>yhti\u00f6<span class=\"_ _0\"></span>t, ja<span class=\"_ _d\"></span> myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ol<span class=\"_ _d\"></span>eva<span class=\"_ _0\"></span>t pi<span class=\"_ _0\"></span>tk\u00e4aik<span class=\"_ _d\"></span>aiset </td><td></td></tr><tr><td class=\"c n x18b y1945 w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x410 y1945 w21f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1946 w220 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">Raho<span class=\"_ _4\"></span>itusvarat, rahav<span class=\"_ _0\"></span>arat, rahoitu<span class=\"_ _4\"></span>sv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>lat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">rahoitusvar<span class=\"_ _0\"></span>ojen ja<span class=\"_ _d\"></span> -velk<span class=\"_ _0\"></span>ojen esitt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1947 ff11 fs4 fc3 sc0 ls21 ws34\">nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>sti,<span class=\"_ _d\"></span> johdannaisinstrumen<span class=\"_ _0\"></span>tit<span class=\"_ _0\"></span> ja </td><td class=\"t m0 x41a h8 y1947 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja </td></tr><tr><td class=\"t m0 x1aa h8 y1948 ff11 fs4 fc3 sc0 ls2a ws3d\">suojauslasken<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o ja omat<span class=\"_ _d\"></span> osakkee<span class=\"_ _0\"></span>t </td><td class=\"t m0 x41a h8 y1948 ff11 fs4 fc3 sc0 ls24 ws37\">raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1949 w221 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41d y1949 w222 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w223 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eh<span class=\"_ _4\"></span>dol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>itou<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x413 y1873 w224 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9.<span class=\"_ _4\"></span>2 Eh<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at ja s<span class=\"_ _4\"></span>ito<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td></tr></table>Uudet tai muut<span class=\"_ _0\"></span>etut IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dit ja -tulkinna<span class=\"_ _d\"></span>t vuonna 20<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 1, V<span class=\"_ _2\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en luokitt<span class=\"_ _0\"></span>elu l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaisiksi<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os tarken<span class=\"_ _0\"></span>taa, kuinka v<span class=\"_ _d\"></span>elat tulisi luokitella l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- tai pitk\u00e4aik<span class=\"_ _0\"></span>aiseksi, kun yhti\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus lyk<span class=\"_ _0\"></span>\u00e4t\u00e4 v<span class=\"_ _d\"></span>elan maksua v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukauden ajan. Standardimuut<span class=\"_ _d\"></span>oksen mukaisesti v<span class=\"_ _d\"></span>elka, j<span class=\"_ _4\"></span>oka er<span class=\"_ _0\"></span>\u00e4\u00e4ntyy makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>aksi 12 kuukauden kuluessa raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4st\u00e4 on esite<span class=\"_ _d\"></span>tt\u00e4v\u00e4 pitk\u00e4aik<span class=\"_ _0\"></span>aisena, jos yhteis\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _d\"></span>elkaa v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukaudella r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n j<span class=\"_ _4\"></span>\u00e4lk<span class=\"_ _d\"></span>een. T<span class=\"_ _0\"></span>\u00e4ll\u00f6in v<span class=\"_ _d\"></span>elka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4 pitk\u00e4aikaisena riippumatt<span class=\"_ _0\"></span>a todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyydest\u00e4 t<span class=\"_ _0\"></span>ai johdon aikomuk<span class=\"_ _d\"></span>sesta maksaa v<span class=\"_ _d\"></span>elka seuraav<span class=\"_ _0\"></span>an 12 kuukauden aikana. V<span class=\"_ _2\"></span>astaavasti v<span class=\"_ _d\"></span>elka luokitel<span class=\"_ _0\"></span>laan pitk\u00e4aikaisek<span class=\"_ _d\"></span>si, vaikka oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _0\"></span>elkaa v\u00e4hin<span class=\"_ _d\"></span>t\u00e4\u00e4n 12 kuukaudella on ehdollinen eik\u00e4 yht<span class=\"_ _d\"></span>eis\u00f6n odoteta t<span class=\"_ _0\"></span>\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4n n\u00e4it\u00e4 eh<span class=\"_ _d\"></span>toja edell<span class=\"_ _d\"></span>ytt\u00e4en, ett\u00e4 k<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiarviointi tapahtuu v<span class=\"_ _0\"></span>asta raport<span class=\"_ _0\"></span>ointikauden p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set IFRS 16, V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _0\"></span>set: L<span class=\"_ _0\"></span>easingvastuu m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynti- ja takaisin<span class=\"_ _0\"></span>vuokrauk<span class=\"_ _0\"></span>sessa<span class=\"_ _2e6\"> </span>Muutos sel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ent\u00e4\u00e4 m<span class=\"_ _0\"></span>yynti- ja takaisinvuokr<span class=\"_ _0\"></span>austransaktion kirjanpit<span class=\"_ _0\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y\u00e4 sek<span class=\"_ _0\"></span>\u00e4 arv<span class=\"_ _0\"></span>ostusta erityisesti liitty<span class=\"_ _d\"></span>en k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusomaisuuden arvoon, jonka m<span class=\"_ _0\"></span>yyj\u00e4-vuokralle ottaja arv<span class=\"_ _d\"></span>ostaa s\u00e4il<span class=\"_ _0\"></span>yv\u00e4n taloudell<span class=\"_ _0\"></span>isen hy<span class=\"_ _d\"></span>\u00f6dyn perusteella. Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IAS 7 ja IFRS 7<span class=\"_ _6\"></span>, T<span class=\"_ _2\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os ohj<span class=\"_ _4\"></span>eistaa an<span class=\"_ _0\"></span>tamaan lis\u00e4tie<span class=\"_ _0\"></span>toja t<span class=\"_ _0\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yiden k\u00e4yt<span class=\"_ _d\"></span>\u00f6st\u00e4, niiden laa<span class=\"_ _4\"></span>juudesta sek\u00e4 v<span class=\"_ _d\"></span>aikutuksesta raport<span class=\"_ _0\"></span>oituihin lukuihin. Kalmarilla on k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4\u00e4n toimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4 tiettyjen rahoittajien ja tav<span class=\"_ _0\"></span>arant<span class=\"_ _d\"></span>oimittajiensa kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 Kalmar saa normaalia pidemm\u00e4n maksuajan ohjelman piiriss\u00e4 ole<span class=\"_ _0\"></span>ville ost<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>eloilleen ja tav<span class=\"_ _d\"></span>arantoimittaja<span class=\"_ _0\"></span>t saav<span class=\"_ _0\"></span>at mak<span class=\"_ _0\"></span>sun normaalia maksuaikaa nopeammin. V<span class=\"_ _d\"></span>uonna 2024 v<span class=\"_ _d\"></span>oimaan tulleilla muut<span class=\"_ _0\"></span>oksil<span class=\"_ _0\"></span>la ei ollut mat<span class=\"_ _d\"></span>eriaalista vaikutusta raportoituihin l<span class=\"_ _0\"></span>ukuihin.<span class=\"_ _2e6\"> </span>Uudet tai muut<span class=\"_ _0\"></span>etut IFRS<span class=\"_ _4\"></span>-tilin<span class=\"_ _4\"></span>p\u00e4\u00e4t\u00f6s<span class=\"_ _4\"></span>stan<span class=\"_ _4\"></span>dard<span class=\"_ _4\"></span>it ja -tulkinnat vuodesta 2025 alkaen<span class=\"_ _2e6\"> </span>Uudet ja muut<span class=\"_ _0\"></span>etut tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardit ja tulkinnat, jo<span class=\"_ _0\"></span>tka on julkaistu, mutta jo<span class=\"_ _0\"></span>tka eiv\u00e4<span class=\"_ _0\"></span>t ole viel\u00e4 v<span class=\"_ _d\"></span>oimassa Kalmarin tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen julkistamisp\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4n menness\u00e4, on esite<span class=\"_ _0\"></span>tty alla. Kalmar aik<span class=\"_ _d\"></span>oo ottaa n\u00e4m\u00e4 uudet ja muut<span class=\"_ _d\"></span>etut tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardit ja tulkinnat k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n sov<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>tuvin osin, kun ne tule<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>oimaan<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 21, V<span class=\"_ _2\"></span>aihdettavuuden v<span class=\"_ _d\"></span>\u00e4h\u00e4isyys<span class=\"_ _2e6\"> </span>Muutos auttaa tunnist<span class=\"_ _0\"></span>amaan tilant<span class=\"_ _0\"></span>een, jossa valuuttaa ei v<span class=\"_ _d\"></span>oida pit\u00e4\u00e4 vapaasti vaihde<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>ana ja o<span class=\"_ _4\"></span>hjeistaa n\u00e4iss\u00e4 tilant<span class=\"_ _d\"></span>eissa ottamaan t\u00e4m\u00e4n huomioon raportoinnissa k\u00e4yt<span class=\"_ _d\"></span>etyss\u00e4 valuu<span class=\"_ _0\"></span>ttakurssissa sek\u00e4 an<span class=\"_ _0\"></span>tamaan asiasta lis\u00e4tie<span class=\"_ _0\"></span>toja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t tule<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2025 tai sen j\u00e4lk<span class=\"_ _d\"></span>een a<span class=\"_ _4\"></span>lka<span class=\"_ _d\"></span>villa tilikausilla. Muutok<span class=\"_ _0\"></span>silla ei odot<span class=\"_ _d\"></span>eta ole<span class=\"_ _0\"></span>van olennaista v<span class=\"_ _0\"></span>aikutusta Kalmarin tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _0\"></span>seen. Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IFRS 9 ja IFRS 7<span class=\"_ _2\"></span>, muutok<span class=\"_ _d\"></span>set rahoitusinstrumenttien l<span class=\"_ _0\"></span>uokitteluun ja arv<span class=\"_ _d\"></span>ostamiseen<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _d\"></span>set sis\u00e4lt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t ohjeistusta sen m\u00e4\u00e4ritt\u00e4misek<span class=\"_ _d\"></span>si, katsotaank<span class=\"_ _d\"></span>o rahoitusinstrumenttien ymp\u00e4rist<span class=\"_ _d\"></span>\u00f6-<span class=\"_ _d\"></span>, sosiaali- ja hallinto<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteisiin (E<span class=\"_ _0\"></span>SG<span class=\"_ _d\"></span>) sidottujen rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ole<span class=\"_ _d\"></span>van tav<span class=\"_ _0\"></span>anomaisia p\u00e4\u00e4oman ja k<span class=\"_ _d\"></span>oron maksuja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 liitetie<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>vaatimuk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>. Muut<span class=\"_ _0\"></span>okset tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2026, eik\u00e4 niil<span class=\"_ _d\"></span>l\u00e4 odot<span class=\"_ _0\"></span>eta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin. IFRS 18 Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen ja l<span class=\"_ _0\"></span>iitetiedo<span class=\"_ _0\"></span>t IFRS 18 k<span class=\"_ _d\"></span>orvaa tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardin IA<span class=\"_ _0\"></span>S 1 \u201cTilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>. IFRS 18 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _0\"></span>sia tuloslask<span class=\"_ _d\"></span>elman esitt\u00e4miselle, mukaan l<span class=\"_ _0\"></span>ukien m\u00e4\u00e4r\u00e4tyt summat ja v<span class=\"_ _0\"></span>\u00e4lisummat. T<span class=\"_ _2\"></span>uloslask<span class=\"_ _d\"></span>elman er\u00e4t tulee luokit<span class=\"_ _d\"></span>ella johonkin seuraavista viidest\u00e4 luokasta: liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, inv<span class=\"_ _d\"></span>estoinnit, rahoitus, tul<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t ja lopet<span class=\"_ _0\"></span>etut t<span class=\"_ _0\"></span>oiminnot. Se edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6s j<span class=\"_ _4\"></span>ohdon m\u00e4\u00e4rittel<span class=\"_ _0\"></span>emien tulosmittar<span class=\"_ _0\"></span>eiden esitt\u00e4mist\u00e4, tuott<span class=\"_ _0\"></span>ojen ja kulujen v\u00e4lisummien esitt<span class=\"_ _0\"></span>\u00e4mist\u00e4 ja sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _d\"></span>sia taloudellisen tiedon yhdist\u00e4miselle ja eritt<span class=\"_ _d\"></span>elylle<span class=\"_ _d\"></span>. Standardi tulee v<span class=\"_ _d\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 ja se muuttaa Kalmarin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esity<span class=\"_ _0\"></span>stapaa.  IFRS 19 T<span class=\"_ _d\"></span>yt\u00e4ryhti\u00f6t ilman julkis<span class=\"_ _0\"></span>ta tiedonanto<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>ollisuutta: tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4 esitett\u00e4<span class=\"_ _d\"></span>v\u00e4t tiedot Standardissa m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell\u00e4\u00e4n rajatut r<span class=\"_ _0\"></span>aportointiv<span class=\"_ _d\"></span>aatimukset, joita tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n on mahdollista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa tiettyjen eht<span class=\"_ _0\"></span>ojen t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4 omassa IFRS-raportoinnissaan normaalien IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dien esitt\u00e4misv<span class=\"_ _d\"></span>aatimusten sijasta. Standar<span class=\"_ _d\"></span>di tulee v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 eik<span class=\"_ _0\"></span>\u00e4 sill\u00e4 ole v<span class=\"_ _0\"></span>aikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin.<span class=\"_ _2e6\"> </span>Kapean so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamisalan muutok<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Kansainv<span class=\"_ _d\"></span>\u00e4linen tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _d\"></span>dilautakunta (IASB<span class=\"_ _d\"></span>) julkaisi yhdeks\u00e4n k<span class=\"_ _0\"></span>apean so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisalan muutosta viit<span class=\"_ _0\"></span>een IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>diin. Muutok<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t sel<span class=\"_ _d\"></span>vennyk<span class=\"_ _d\"></span>si\u00e4<span class=\"_ _4\"></span>, yksink<span class=\"_ _d\"></span>ertaistuksia, k<span class=\"_ _d\"></span>orjauksia tai muut<span class=\"_ _0\"></span>oksia seuraa<span class=\"_ _d\"></span>viin IFRS-<span class=\"_ _2e6\"> </span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardeihin; IFRS 1 \u201dE<span class=\"_ _0\"></span>nsimm\u00e4inen IFRS-standar<span class=\"_ _d\"></span>dien k\u00e4ytt\u00f6\u00f6no<span class=\"_ _0\"></span>tto<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>;<span class=\"_ _4\"></span> IFRS 7 \u201dRahoitusinstrumentit: tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t tiedot<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 9 \u201dRahoitusinstrumentit<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 10 \u201dK<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s<span class=\"_ _2\"></span>\u201d ja IAS 7 \u201dRaha<span class=\"_ _0\"></span>virtalask<span class=\"_ _0\"></span>elmat<span class=\"_ _d\"></span>\u201d<span class=\"_ _2\"></span>. Muutok<span class=\"_ _d\"></span>set tulev<span class=\"_ _d\"></span>at voimaan 1.<span class=\"_ _2\"></span>1.20<span class=\"_ _0\"></span>26, eik\u00e4 niill\u00e4 odo<span class=\"_ _d\"></span>teta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta Kalmarin raport<span class=\"_ _0\"></span>ointiin. Carv<span class=\"_ _d\"></span>e-out -<span class=\"_ _4\"></span>laatimisperiaa<span class=\"_ _d\"></span>tteet (<span class=\"_ _d\"></span>30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>24 asti)<span class=\"_ _2e6\"> </span>Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellise<span class=\"_ _d\"></span>t tied<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>t 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu yhdistelem\u00e4l<span class=\"_ _0\"></span>l\u00e4 Cargo<span class=\"_ _0\"></span>tecin k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>siin sis\u00e4ltynee<span class=\"_ _0\"></span>t juridisille K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ille ja Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ille kuuluvat his<span class=\"_ _0\"></span>toriallist<span class=\"_ _d\"></span>en tuottojen ja kulujen, var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen sek\u00e4 raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen kirjanpitoarv<span class=\"_ _d\"></span>ot. T<span class=\"_ _d\"></span>\u00e4ten ne v<span class=\"_ _0\"></span>arat, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot, kulut sek<span class=\"_ _0\"></span>\u00e4 rahavirr<span class=\"_ _d\"></span>at, jotka o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoraan k<span class=\"_ _d\"></span>ohdistetta<span class=\"_ _d\"></span>vissa tai allokoi<span class=\"_ _0\"></span>tavissa tai jo<span class=\"_ _0\"></span>tka siirtyv\u00e4t Kalmarille on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksiin. Carve-out taloudel<span class=\"_ _0\"></span>liset tiedot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 allokoin<span class=\"_ _d\"></span>teja muista Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liike<span class=\"_ _d\"></span>toiminnoista, mukaan lukien emo<span class=\"_ _d\"></span>yhti\u00f6 Cargo<span class=\"_ _0\"></span>tec Oyj:n tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja, jotka jok<span class=\"_ _d\"></span>o siirret\u00e4\u00e4n Kalmaril<span class=\"_ _d\"></span>le tai jotka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu Kalmaril<span class=\"_ _0\"></span>le n\u00e4iden carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _d\"></span>en tietojen laatimista v<span class=\"_ _0\"></span>arten.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisia tiet<span class=\"_ _d\"></span>oja laadittaessa on sov<span class=\"_ _d\"></span>ellettu E<span class=\"_ _0\"></span>uroopan unionissa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n ot<span class=\"_ _0\"></span>ettuja kansain<span class=\"_ _d\"></span>v\u00e4lisi\u00e4 tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardeja (\u201cIFRS<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardit<span class=\"_ _d\"></span>\u201d) ja IFRS-<span class=\"_ _2e6\"> </span>tulkintak<span class=\"_ _d\"></span>omitean ant<span class=\"_ _0\"></span>amia tulkint<span class=\"_ _0\"></span>oja sellaisina kuin Eur<span class=\"_ _d\"></span>oopan y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eis\u00f6j<span class=\"_ _4\"></span>en (EU) k<span class=\"_ _d\"></span>omissio on ottanut k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6n Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan unionissa 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 menness\u00e4, ja niiss\u00e4 on ote<span class=\"_ _0\"></span>ttu huomioon j\u00e4ljemp\u00e4n\u00e4 kuvatut periaatt<span class=\"_ _d\"></span>eet, joiden mukaisesti Kalmarille kuuluv<span class=\"_ _d\"></span>at vara<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat, tuot<span class=\"_ _d\"></span>ot ja kulut sek\u00e4 raha<span class=\"_ _d\"></span>virrat on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>oska IFRS-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardi<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 suoraa ohjeistusta carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tiet<span class=\"_ _0\"></span>ojen laatimisesta, carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja laadittaessa on so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ttu tiettyj\u00e4 historiall<span class=\"_ _0\"></span>isten carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tie<span class=\"_ _0\"></span>tojen tuottamisessa yleisesti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>vi\u00e4 menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4. N\u00e4iden menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>en so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamista on kuva<span class=\"_ _0\"></span>ttu t\u00e4ss\u00e4 osiossa. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden (<span class=\"_ _4\"></span>j\u00e4ljemp\u00e4n\u00e4 Juridiset Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) ja Cargot<span class=\"_ _0\"></span>ecin juridisiin yhti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>tyvien Kalmar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden toiminnan (j<span class=\"_ _4\"></span>\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _2\"></span>) (yhdess\u00e4 j\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) tuloksen ja taloudellisen aseman.<span class=\"_ _2e6\"> </span>N\u00e4m\u00e4 carve-out taloudel<span class=\"_ _0\"></span>liset tiedo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa Kalmarin tulev<span class=\"_ _d\"></span>aa taloudellista k<span class=\"_ _d\"></span>ehityst\u00e4 eiv<span class=\"_ _d\"></span>\u00e4tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _0\"></span>aa sit\u00e4, millainen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen yhdistel<span class=\"_ _d\"></span>ty tulos ja taloudellinen asema olisiv<span class=\"_ _d\"></span>at olleet, jos Kalmar olisi ollu<span class=\"_ _0\"></span>t itsen\u00e4inen juridinen k<span class=\"_ _d\"></span>onserni ja o<span class=\"_ _4\"></span>lisi sit<span class=\"_ _0\"></span>en esitt\u00e4nyt eril<span class=\"_ _0\"></span>lisen k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudel<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out laa<span class=\"_ _0\"></span>timisperiaatteiden so<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>taminen<span class=\"_ _2e6\"> </span>Seuraav<span class=\"_ _d\"></span>assa esitet\u00e4\u00e4n yh<span class=\"_ _0\"></span>teen<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o carve-out<span class=\"_ _d\"></span>-periaatt<span class=\"_ _d\"></span>eista, j<span class=\"_ _4\"></span>oita on so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>ettu carv<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span>out taloudellisia tie<span class=\"_ _0\"></span>toja laadittaessa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettuja tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja, jotka perustuv<span class=\"_ _d\"></span>at johdon harkintaan, oletuksiin ja arvioihin j\u00e4ljemp\u00e4n\u00e4 eri alaosioissa kuva<span class=\"_ _0\"></span>tulla tav<span class=\"_ _d\"></span>alla. Merkitt\u00e4vimm\u00e4t arvio<span class=\"_ _0\"></span>t, harkintaan perustuv<span class=\"_ _0\"></span>at ratk<span class=\"_ _0\"></span>aisut ja oletuk<span class=\"_ _d\"></span>set liittyv\u00e4t tiettyihin k<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eluiden kulujen k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamiseen, vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yihin, jaettuihin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin, kassanhallin<span class=\"_ _0\"></span>taan ja rahoituk<span class=\"_ _d\"></span>seen<span class=\"_ _4\"></span>, kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aan tuloon perustuvien v<span class=\"_ _0\"></span>erojen ja lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llist<span class=\"_ _d\"></span>en ver<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 sijoite<span class=\"_ _0\"></span>ttuun omaan p\u00e4\u00e4omaan. Kalmarilla ei ole merkitt\u00e4vi\u00e4 t<span class=\"_ _d\"></span>oistuvia operatiivisia liik<span class=\"_ _d\"></span>etoimintasuh<span class=\"_ _0\"></span>teit<span class=\"_ _0\"></span>a muiden Cargo<span class=\"_ _0\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _d\"></span>toimintojen kanssa.<span class=\"_ _2e6\"> </span>Kalmarin joht<span class=\"_ _0\"></span>o katsoo<span class=\"_ _d\"></span>, ett\u00e4 carve-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksi\u00e4 laadittaessa tehdyt k<span class=\"_ _d\"></span>ohdistukset on teh<span class=\"_ _0\"></span>ty k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisella perust<span class=\"_ _0\"></span>eella, mutta eiv<span class=\"_ _0\"></span>\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa niit\u00e4 tuo<span class=\"_ _d\"></span>ttoja ja kuluja, jotka olisiv<span class=\"_ _0\"></span>at s<span class=\"_ _0\"></span>yntyneet, jos K<span class=\"_ _0\"></span>almar olisi ollut erillinen k<span class=\"_ _d\"></span>onserni ja laatinut oman k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen esit<span class=\"_ _d\"></span>ett\u00e4vil<span class=\"_ _d\"></span>t\u00e4 kausil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapah<span class=\"_ _0\"></span>tumat ja liik<span class=\"_ _d\"></span>etoime<span class=\"_ _d\"></span>t l\u00e4<span class=\"_ _4\"></span>hipiirin k<span class=\"_ _0\"></span>anssa<span class=\"_ _2e6\"> </span>Sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, muk<span class=\"_ _0\"></span>aan lukien saamiset ja v<span class=\"_ _d\"></span>elat Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden v\u00e4lil<span class=\"_ _0\"></span>l\u00e4, on eliminoitu n\u00e4ist\u00e4 carv<span class=\"_ _0\"></span>e-out taloudellisista tiedoista. Aiemmin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin raportoinnissa sis\u00e4isik<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>tapahtumik<span class=\"_ _0\"></span>si katso<span class=\"_ _d\"></span>tut liike<span class=\"_ _0\"></span>toime<span class=\"_ _0\"></span>t sek\u00e4 tase-er\u00e4t Kalmarin ja muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojenv<span class=\"_ _d\"></span>\u00e4lill\u00e4 on k\u00e4sitel<span class=\"_ _d\"></span>ty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden saamiset C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _0\"></span>ta ja v<span class=\"_ _d\"></span>elat Cargot<span class=\"_ _d\"></span>ec-konsernill<span class=\"_ _0\"></span>e, mukaan lukien n\u00e4ihin saamisiin ja v<span class=\"_ _d\"></span>elkoihin liittyv<span class=\"_ _d\"></span>\u00e4t rahoitustuot<span class=\"_ _0\"></span>ot ja -kulut, on sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin ja esite<span class=\"_ _0\"></span>tty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _d\"></span>tetut pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elut<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6 on historiassa v<span class=\"_ _d\"></span>astannut Cargot<span class=\"_ _d\"></span>ec-konsernin johtamisesta ja yleishallinnosta. Lis\u00e4k<span class=\"_ _d\"></span>si emoyhti\u00f6 on tarjonnut erilaisia k<span class=\"_ _d\"></span>eskitety<span class=\"_ _d\"></span>sti tuotettuja pal<span class=\"_ _d\"></span>veluja kaikil<span class=\"_ _0\"></span>le tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>leen. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja laadittaessa suoraan Kalmariin k<span class=\"_ _d\"></span>ohdistett<span class=\"_ _0\"></span>avissa ole<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t ja kulut tai tietyt K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmariin liittyv<span class=\"_ _0\"></span>\u00e4t historiall<span class=\"_ _0\"></span>iset transaktio<span class=\"_ _0\"></span>t, on k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisperiaa<span class=\"_ _0\"></span>tteen mukaisesti eli allok<span class=\"_ _d\"></span>ointi seuraa kulujen alkuper\u00e4\u00e4 sek<span class=\"_ _0\"></span>\u00e4 luonnetta.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb3\">Cargo<span class=\"_ _d\"></span>tec on historiallisesti v<span class=\"_ _d\"></span>eloittanut suoraan r<span class=\"_ _0\"></span>aportoivil<span class=\"_ _d\"></span>ta yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 sis\u00e4iset ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb4\">ulk<span class=\"_ _d\"></span>oiset kustannukset, jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet n\u00e4iden r<span class=\"_ _0\"></span>aportoivien juridist<span class=\"_ _0\"></span>en yhti\u00f6iden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb5\">puolesta suorit<span class=\"_ _0\"></span>etuista pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uista. T<span class=\"_ _d\"></span>\u00e4llaisia pal<span class=\"_ _d\"></span>veluita o<span class=\"_ _d\"></span>vat muun muassa tie<span class=\"_ _d\"></span>tohallinto<span class=\"_ _d\"></span>, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb6\">talous, henkil\u00f6st<span class=\"_ _0\"></span>\u00f6, ep\u00e4suor<span class=\"_ _0\"></span>at hankinnat, s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>enmukaisuustoiminnot ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb7\">tiet<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>ojen yll\u00e4pito. Hist<span class=\"_ _d\"></span>oriallisesti tietyt emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6ll<span class=\"_ _0\"></span>e aiheutuneet kulut, muk<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb8\">lukien vakuutusmak<span class=\"_ _d\"></span>sut ja takaukset, on lasku<span class=\"_ _0\"></span>tettu suor<span class=\"_ _d\"></span>aan tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>t\u00e4. N\u00e4m\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsb9\">edell\u00e4 mainitut kulut on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _0\"></span>e-out taloudellisiin tiet<span class=\"_ _d\"></span>oihin historiallisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsba\">v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsbb\">Carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _0\"></span>en tietojen laa<span class=\"_ _0\"></span>timista vart<span class=\"_ _d\"></span>en Kalmarille on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu osa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsbc\">Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n yht<span class=\"_ _0\"></span>eisist\u00e4 tuott<span class=\"_ _0\"></span>o- ja kuluerist\u00e4, mukaan lukien kaikki K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarill<span class=\"_ _0\"></span>e </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsbd\">kuuluva<span class=\"_ _d\"></span>t p\u00e4\u00e4kontt<span class=\"_ _d\"></span>oritoimintojen hallin<span class=\"_ _d\"></span>to- ja henkil\u00f6st\u00f6kulut. Yh<span class=\"_ _0\"></span>teisi\u00e4 t<span class=\"_ _d\"></span>oimintoja o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsbe\">esimerkiksi k<span class=\"_ _d\"></span>onsernijohto<span class=\"_ _0\"></span>, henkil\u00f6st\u00f6hal<span class=\"_ _0\"></span>lint<span class=\"_ _0\"></span>o, tiet<span class=\"_ _d\"></span>ohallinto<span class=\"_ _0\"></span>, sijoittajasuht<span class=\"_ _0\"></span>eet, viestint<span class=\"_ _0\"></span>\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsbf\">vastuul<span class=\"_ _0\"></span>lisuus, talous, rahoitus, laki ja stra<span class=\"_ _0\"></span>tegia. Hist<span class=\"_ _0\"></span>oriallisesti Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc0\">on laskuttanut n\u00e4m\u00e4 jaetut t<span class=\"_ _d\"></span>oiminnot tyt\u00e4ryhti\u00f6il<span class=\"_ _d\"></span>t\u00e4\u00e4n hallinnointipalkkioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc1\">kautta k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en allokoin<span class=\"_ _d\"></span>tiavaimena laskut<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van kulun l<span class=\"_ _0\"></span>uonnetta. N\u00e4m\u00e4 edell\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc2\">mainitut kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tty carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin niiden historiall<span class=\"_ _0\"></span>isesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc3\">v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella tai k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 samoja allok<span class=\"_ _d\"></span>ointi av<span class=\"_ _d\"></span>aimia.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc4\">Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6lle on hist<span class=\"_ _0\"></span>oriassa aiheutunut tiettyj\u00e4 listayh<span class=\"_ _0\"></span>ti\u00f6n\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc5\">toimimiseen liittyvi\u00e4 kuluja. N\u00e4m\u00e4 kulut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t hallituksen kulut sek<span class=\"_ _d\"></span>\u00e4 osan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc6\">k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohtamisen, str<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>egian, lakiasiain, k<span class=\"_ _0\"></span>onsernin rahoituk<span class=\"_ _0\"></span>sen, viestinn\u00e4n, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc7\">sijoittajasuht<span class=\"_ _0\"></span>eiden, yritysv<span class=\"_ _d\"></span>astuullisuuden, konsernin henkil<span class=\"_ _0\"></span>\u00f6st\u00f6hallinnon ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc8\">tiedonhallinnan kuluista. N\u00e4m\u00e4 Car<span class=\"_ _d\"></span>gotecin lista<span class=\"_ _0\"></span>yhti\u00f6n\u00e4 toimimiseen liittyv<span class=\"_ _d\"></span>\u00e4t kulut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsc9\">edustav<span class=\"_ _d\"></span>at siis historiallisesti k<span class=\"_ _d\"></span>ohdistamattomia t<span class=\"_ _0\"></span>ai v<span class=\"_ _0\"></span>eloittamatt<span class=\"_ _d\"></span>omia konsernitason </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsca\">kuluja. Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa osa n\u00e4ist\u00e4 kuluist<span class=\"_ _0\"></span>a on k<span class=\"_ _0\"></span>ohdennettu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gscb\">Kalmarille heijas<span class=\"_ _0\"></span>tamaan liik<span class=\"_ _d\"></span>etoiminnan kuluja k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 all<span class=\"_ _0\"></span>okaatioa<span class=\"_ _0\"></span>vaimena p\u00e4\u00e4osin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gscc\">liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toa, jonka johto kat<span class=\"_ _0\"></span>soo ole<span class=\"_ _0\"></span>van asianmuk<span class=\"_ _0\"></span>aisin allok<span class=\"_ _d\"></span>ointiav<span class=\"_ _0\"></span>ain. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gscd\">Johto k<span class=\"_ _0\"></span>atsoo n\u00e4iden all<span class=\"_ _0\"></span>okaatioiden kuv<span class=\"_ _0\"></span>aav<span class=\"_ _d\"></span>an kohtuul<span class=\"_ _0\"></span>lisesti k<span class=\"_ _d\"></span>eskitettyjen pal<span class=\"_ _d\"></span>veluiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsce\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. N\u00e4ihin k<span class=\"_ _d\"></span>ohdistettuihin kuluihin o<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>aikuttaneet Cargo<span class=\"_ _d\"></span>tecissa voimassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gscf\">olleet j\u00e4rjestel<span class=\"_ _d\"></span>yt, eiv\u00e4<span class=\"_ _d\"></span>tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa K<span class=\"_ _0\"></span>almarissa tule<span class=\"_ _d\"></span>vaisuudessa vallitse<span class=\"_ _d\"></span>vaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsd0\">tilannetta.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gsd1\">Muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en kanssa jae<span class=\"_ _d\"></span>tut vara<span class=\"_ _0\"></span>t, </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gsd2\">v<span class=\"_ _d\"></span>elat ja vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsd3\">Kalmar ja muut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ecin y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t ja liik<span class=\"_ _d\"></span>etoiminno<span class=\"_ _d\"></span>t ova<span class=\"_ _d\"></span>t toimineet historial<span class=\"_ _0\"></span>lisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsd4\">yhteisiss\u00e4 vuokr<span class=\"_ _0\"></span>atiloissa ja t<span class=\"_ _d\"></span>oimistoissa tietyiss\u00e4 paik<span class=\"_ _d\"></span>oissa. Niid<span class=\"_ _4\"></span>en tilojen osal<span class=\"_ _d\"></span>ta,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsd6\">joissa Kalmar ei ole vuokrasopimuk<span class=\"_ _0\"></span>sen laillinen omistaja ja vuokrasopimus ei siirtyn<span class=\"_ _0\"></span>yt </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsd7\">Kalmarille Jak<span class=\"_ _0\"></span>autumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4, tilojen k\u00e4ytt\u00f6\u00f6n lii<span class=\"_ _0\"></span>ttyv\u00e4 kuluer\u00e4 on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsd8\">Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin allok<span class=\"_ _d\"></span>ointiavaimien perust<span class=\"_ _d\"></span>eella (<span class=\"_ _d\"></span>neli\u00f6metrit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsd9\">tai henkil\u00f6st<span class=\"_ _0\"></span>\u00f6n m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>). K<span class=\"_ _0\"></span>almar ja muut Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6t ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnot o<span class=\"_ _d\"></span>vat my<span class=\"_ _d\"></span>\u00f6s </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsda\">historiall<span class=\"_ _0\"></span>isesti jakaneet tie<span class=\"_ _0\"></span>ttyj\u00e4 k\u00e4ytt\u00f6omaisuush<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _0\"></span>eit\u00e4 (k<span class=\"_ _d\"></span>oneita<span class=\"_ _d\"></span>), jotka on all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsdb\">Kalmarille ja sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6omaisuuteen carv<span class=\"_ _d\"></span>e-out taloudellisissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsdc\">tiedoissa siin\u00e4 tapauksessa, jos omaisuuser\u00e4n odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttiin siirtyv\u00e4n Kalmarill<span class=\"_ _0\"></span>e </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsdd\">Jakautumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsde\">Kalmarin kulu liitty<span class=\"_ _d\"></span>en Kalmarin ja muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsdf\">jaettujen omaisuuserien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n, on hist<span class=\"_ _0\"></span>oriassa k<span class=\"_ _0\"></span>ohdiste<span class=\"_ _0\"></span>ttu Kalmarill<span class=\"_ _0\"></span>e heijastamaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse0\">n\u00e4iden omaisuuserien k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>\u00e4llaisiin jaettuihin omaisuuseriin liittyvi\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse1\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6omaisuuseri\u00e4 ja vuokrav<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ole esit<span class=\"_ _d\"></span>etty osana carve-out taloudellisia tie<span class=\"_ _0\"></span>toja, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse2\">ellei omaisuuser<span class=\"_ _0\"></span>\u00e4n ole odot<span class=\"_ _0\"></span>ettu siirtyv\u00e4n Kalmaril<span class=\"_ _0\"></span>le Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse3\">Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en vuokrasopimuk<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t suor<span class=\"_ _d\"></span>aan Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse4\">liik<span class=\"_ _d\"></span>etoimintaan ja jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 siir<span class=\"_ _4\"></span>tym\u00e4ss\u00e4 Kalmaril<span class=\"_ _0\"></span>le, on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse5\">esite<span class=\"_ _0\"></span>tty vuokrasopimuksina carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse6\">Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tyt varat ja vuokr<span class=\"_ _0\"></span>asopimusj\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt saattav<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse7\">poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4sti Kalmarin liik<span class=\"_ _d\"></span>etoiminnan tarpeista tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaisuudessa erill<span class=\"_ _0\"></span>isen\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse8\">yhti\u00f6n\u00e4. Kalmar solmi uudet eril<span class=\"_ _0\"></span>listen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen edell<span class=\"_ _0\"></span>ytt\u00e4m\u00e4t tie<span class=\"_ _0\"></span>ttyihin jaettuihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gse9\">omaisuuseriin liittyv\u00e4t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t Jakautumisen to<span class=\"_ _d\"></span>teuduttua<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 lsb ws0 gsea\">Osak<span class=\"_ _d\"></span>eperusteiset mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gseb\">Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6t o<span class=\"_ _d\"></span>vat historial<span class=\"_ _0\"></span>lisesti osallistunee<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tecin osak<span class=\"_ _d\"></span>epohjaisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsec\">kannustinohjelmiin. Kalmarin henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _d\"></span>tty car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsed\">taloudelliin tie<span class=\"_ _0\"></span>toihin t<span class=\"_ _0\"></span>odellisen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6m\u00e4\u00e4r\u00e4n aiheuttaman kulun mukaan. Carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsee\">out taloudellisiin tie<span class=\"_ _0\"></span>toihin on k<span class=\"_ _d\"></span>ohdistettu m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s Cargot<span class=\"_ _0\"></span>ecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>toihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsef\">osallistuneiden henkil\u00f6iden osuus osak<span class=\"_ _d\"></span>epohjaisista kannustinohjelmista k\u00e4ytt\u00e4en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf0\">samoja allok<span class=\"_ _d\"></span>ointiperiaatteit<span class=\"_ _0\"></span>a kuin k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tysti tuote<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _d\"></span>veluiden osal<span class=\"_ _d\"></span>ta, jotka johto </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf1\">katsoo asianmuk<span class=\"_ _0\"></span>aisena tapana allok<span class=\"_ _d\"></span>oida osakeperust<span class=\"_ _d\"></span>eisiin maksuihin liittyv\u00e4t kul<span class=\"_ _0\"></span>ut.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf2\">Historiall<span class=\"_ _0\"></span>isten kulujen perust<span class=\"_ _0\"></span>eella t<span class=\"_ _0\"></span>ehdyt allok<span class=\"_ _d\"></span>oinnit eiv\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa kuluja, joita </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsf3\">aiheutuu tule<span class=\"_ _d\"></span>vaisuudessa Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6ille luota<span class=\"_ _d\"></span>vista kannustinj\u00e4rjestelmist\u00e4.<span class=\"_ _2e6\"> </span></div>El\u00e4kk<span class=\"_ _d\"></span>eet ja muut ty<span class=\"_ _d\"></span>\u00f6suhde-<span class=\"_ _4\"></span>etuude<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>El\u00e4kk<span class=\"_ _d\"></span>eit\u00e4 ja muita ty\u00f6suh<span class=\"_ _d\"></span>teen p\u00e4\u00e4ttymisen j\u00e4lkeisi\u00e4 e<span class=\"_ _d\"></span>tuuksia k<span class=\"_ _0\"></span>osk<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja niit\u00e4 vastaa<span class=\"_ _d\"></span>va osuus j\u00e4rjestel<span class=\"_ _d\"></span>yihin kuuluvista velois<span class=\"_ _0\"></span>ta, var<span class=\"_ _0\"></span>oista, k<span class=\"_ _d\"></span>oroista ja ty<span class=\"_ _d\"></span>\u00f6suoritukseen perustuvista menoista sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin kunkin Juridisen Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n etuusj\u00e4rjestelm\u00e4n muk<span class=\"_ _0\"></span>aisesti. Lis\u00e4k<span class=\"_ _0\"></span>si Ruotsissa K<span class=\"_ _0\"></span>almar on historial<span class=\"_ _0\"></span>lisesti ollut osa jae<span class=\"_ _0\"></span>ttua etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>y\u00e4 muiden C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 Kalmarin osuus tulee j\u00e4\u00e4m\u00e4\u00e4n Kalmaril<span class=\"_ _0\"></span>le jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een, joten K<span class=\"_ _0\"></span>almarin j\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t velat ja kulu<span class=\"_ _0\"></span>t on esite<span class=\"_ _0\"></span>tty osana carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja mukaan lukien all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _d\"></span>onsernitoimintojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6st\u00e4 Ruotsissa, jotka kuuluv<span class=\"_ _d\"></span>at jaettuun etuuspohjaiseen j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn. All<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>tojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liittyen on teh<span class=\"_ _0\"></span>ty k\u00e4ytt\u00e4en K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin suh<span class=\"_ _0\"></span>teellist<span class=\"_ _0\"></span>a osuutta jaetun e<span class=\"_ _0\"></span>tuuspohjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn velasta.<span class=\"_ _2e6\"> </span>Kassanhal<span class=\"_ _0\"></span>linta ja r<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti k<span class=\"_ _0\"></span>\u00e4ytt\u00e4n<span class=\"_ _0\"></span>yt k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tty\u00e4 kassanhallint<span class=\"_ _0\"></span>aa, ja hallinnut  sen k<span class=\"_ _d\"></span>onsernin rahoitustarpeita k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden (<span class=\"_ _2\"></span>cash poo<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>) ja sis\u00e4isten lainojen avulla.<span class=\"_ _2e6\"> </span>Kalmarin raha<span class=\"_ _d\"></span>varat k<span class=\"_ _d\"></span>oostuvat Juridisissa K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iss\u00e4 ole<span class=\"_ _d\"></span>vista kassavar<span class=\"_ _d\"></span>oista ja l<span class=\"_ _d\"></span>yhytaikaisista tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista. Cargo<span class=\"_ _0\"></span>tecin juridisiin yh<span class=\"_ _0\"></span>ti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>vien Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden rahav<span class=\"_ _d\"></span>arat, k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja sis\u00e4iset laina<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>y carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _d\"></span>oska ne on jaettu muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa ja Kalmarin osuutta niist\u00e4 ei v<span class=\"_ _d\"></span>oida luot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vasti k<span class=\"_ _0\"></span>ohdentaa Kalmarille<span class=\"_ _d\"></span>. T<span class=\"_ _d\"></span>\u00e4m\u00e4n lis\u00e4ksi carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t Juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden ja muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen v\u00e4lil<span class=\"_ _0\"></span>l\u00e4 ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>onsernitilisaamiset ja -v<span class=\"_ _d\"></span>elat, jotka siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n uudelle Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6lle jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euttamisen yhte<span class=\"_ _d\"></span>ydess\u00e4. N\u00e4m\u00e4 k<span class=\"_ _d\"></span>onsernitilisaamiset ja -<span class=\"_ _d\"></span>velat o<span class=\"_ _d\"></span>vat esit<span class=\"_ _d\"></span>etty l<span class=\"_ _0\"></span>yhytaikaisina saamisina ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oina l\u00e4hipiiril<span class=\"_ _d\"></span>t\u00e4 ja tulev<span class=\"_ _d\"></span>at eliminoitumaan k<span class=\"_ _0\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksest\u00e4 Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een. Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een Kalmar tulee t<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>em\u00e4\u00e4n omia k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omatarpeidensa r<span class=\"_ _0\"></span>ahoittamisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin tyt\u00e4ryhti\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>p\u00e4\u00e4oma ja inv<span class=\"_ _d\"></span>estoinnit on rahoit<span class=\"_ _d\"></span>ettu k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden lis\u00e4ksi p\u00e4\u00e4osin k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 lainoilla. Kaikki Kal<span class=\"_ _0\"></span>mar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden sis\u00e4iset laina<span class=\"_ _0\"></span>t muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen kanssa on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa  l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina. Lis\u00e4k<span class=\"_ _0\"></span>si rajoite<span class=\"_ _0\"></span>ttu m\u00e4\u00e4r\u00e4 Kalmar<span class=\"_ _2\"></span>-yhti\u00f6it<span class=\"_ _0\"></span>\u00e4 on historiall<span class=\"_ _0\"></span>isesti rahoittanut osan t<span class=\"_ _0\"></span>oiminnastaan suoraan<span class=\"_ _2e6\"> </span>ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisilla pankkilainoil<span class=\"_ _0\"></span>la, jotka on esit<span class=\"_ _0\"></span>etty osana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja. Cargo<span class=\"_ _d\"></span>tecin ulk<span class=\"_ _0\"></span>oista rahoitusta ei ole aiemmin nost<span class=\"_ _d\"></span>ettu tai osoite<span class=\"_ _0\"></span>ttu suoraan Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin segment<span class=\"_ _0\"></span>eille, l<span class=\"_ _0\"></span>ukuun ottama<span class=\"_ _0\"></span>tta Cargo<span class=\"_ _d\"></span>tecin marraskuussa 2023 ot<span class=\"_ _0\"></span>ettua 50<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>0 miljoonan euron lainaa, joka noste<span class=\"_ _0\"></span>ttiin suoraan Kalmaril<span class=\"_ _0\"></span>le. T<span class=\"_ _2\"></span>\u00e4t\u00e4 lainaa lukuun ottama<span class=\"_ _d\"></span>tta mit\u00e4\u00e4n muuta Cargo<span class=\"_ _0\"></span>tecin ulk<span class=\"_ _d\"></span>oista rahoitusta ei v<span class=\"_ _d\"></span>oida luote<span class=\"_ _d\"></span>ttavasti allok<span class=\"_ _d\"></span>oida Kalmarille carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tulot ja -menot l\u00e4hipiirin kanssa on m\u00e4\u00e4rit<span class=\"_ _d\"></span>etty suoraan Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden kirjaamien k<span class=\"_ _d\"></span>orkokulujen perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec oli sopinut velk<span class=\"_ _d\"></span>ojiensa kanssa, ett\u00e4 Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 Cargot<span class=\"_ _d\"></span>ecin pankkilainoista siirre<span class=\"_ _d\"></span>t\u00e4\u00e4n Kalmarille 300 miljoonaa euroa Car<span class=\"_ _d\"></span>gotecin ulk<span class=\"_ _d\"></span>oisia velk<span class=\"_ _d\"></span>oja Jakautumissuunnit<span class=\"_ _0\"></span>elman mukaisesti. Lis\u00e4k<span class=\"_ _d\"></span>si Cargot<span class=\"_ _0\"></span>ec oli sopinut vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ojiensa kanssa vuonna 2025 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4st\u00e4 100 miljoonan euron yhden vuoden jatk<span class=\"_ _d\"></span>o-option sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4n valmiusluo<span class=\"_ _d\"></span>ton siirrosta K<span class=\"_ _0\"></span>almarille Jakautumisen yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 ja all<span class=\"_ _0\"></span>ekirjoittanut vuonna 2026 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4n 50 miljoonan euron v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusluo<span class=\"_ _d\"></span>ton, joka on Kalmarin k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4n\u00e4.  Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n rahav<span class=\"_ _d\"></span>aroja ei ole k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e. Emo<span class=\"_ _d\"></span>yhti\u00f6n tek<span class=\"_ _d\"></span>em\u00e4t maksut K<span class=\"_ _0\"></span>almarin puolesta esit<span class=\"_ _0\"></span>ettiin oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina liiket<span class=\"_ _d\"></span>oimina Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa. Jakautumisen yhte<span class=\"_ _d\"></span>ydess\u00e4 tietty m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroist<span class=\"_ _0\"></span>a siirre<span class=\"_ _0\"></span>ttiin Jakautumissuunnitel<span class=\"_ _0\"></span>massa kuva<span class=\"_ _0\"></span>ttujen periaatteiden mukaisesti K<span class=\"_ _d\"></span>almarille.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tty rahoitus saattaa poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4sti Kalmarin rahoitust<span class=\"_ _0\"></span>arpeista sen toimiessa eril<span class=\"_ _0\"></span>lisen\u00e4 yhti\u00f6n\u00e4 tule<span class=\"_ _d\"></span>vaisuudessa.<span class=\"_ _2e6\"> </span>Sijoitettu oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>Kalmar ei ole aiemmin muodostanut eril<span class=\"_ _0\"></span>list\u00e4 juridista k<span class=\"_ _d\"></span>onsernia ja n\u00e4in ollen ei ole mielek\u00e4st\u00e4 esitt\u00e4\u00e4 osak<span class=\"_ _d\"></span>ep\u00e4\u00e4omaa tai oman p\u00e4\u00e4oman rahast<span class=\"_ _0\"></span>ojen erittel<span class=\"_ _d\"></span>y\u00e4. Kalmarin nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuutta edustaa yhdist<span class=\"_ _d\"></span>elly<span class=\"_ _d\"></span>ss\u00e4 taseessa Kalmariin sijoitettu oma p\u00e4\u00e4oma, joka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n \u201dSijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma<span class=\"_ _2\"></span>\u201d -nimikk<span class=\"_ _d\"></span>eell\u00e4, ja j<span class=\"_ _4\"></span>oka k<span class=\"_ _d\"></span>oostuu k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>oista, suojausrahastosta, sijoit<span class=\"_ _0\"></span>etusta omasta p\u00e4\u00e4omast<span class=\"_ _0\"></span>a ja k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 muunt<span class=\"_ _0\"></span>oeroista. Sijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma ja k<span class=\"_ _d\"></span>ertyneet voi<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t oman p\u00e4\u00e4oman er\u00e4t, jo<span class=\"_ _0\"></span>tka on k<span class=\"_ _d\"></span>ohdistettu muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojen ja Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden hist<span class=\"_ _0\"></span>oriallisista k<span class=\"_ _d\"></span>ertyneist\u00e4 voitt<span class=\"_ _d\"></span>ovar<span class=\"_ _d\"></span>oista. Kalmarille k<span class=\"_ _d\"></span>ohdiste<span class=\"_ _0\"></span>tun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden muutok<span class=\"_ _d\"></span>set esitet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen yhdistell<span class=\"_ _d\"></span>yss\u00e4 sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman muut<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oiset liik<span class=\"_ _d\"></span>etoime<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d ja yhdistell<span class=\"_ _d\"></span>yss\u00e4<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs118\">rahavirtalask<span class=\"_ _d\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman ehtoinen nett<span class=\"_ _d\"></span>orahoitus Cargo<span class=\"_ _0\"></span>tec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs119\">k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>, ja ne kuvastav<span class=\"_ _d\"></span>at Cargo<span class=\"_ _0\"></span>tecin ja Kalmarin v<span class=\"_ _d\"></span>\u00e4list\u00e4 sis\u00e4ist\u00e4 oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11a\">p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oista rahoitusta esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4n kauden aikana. Sijoite<span class=\"_ _0\"></span>tun oman p\u00e4\u00e4oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11b\">m\u00e4\u00e4r\u00e4\u00e4n v<span class=\"_ _0\"></span>aikuttaa Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>ohdistettu nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuus, joka k<span class=\"_ _d\"></span>oostuu Cargot<span class=\"_ _d\"></span>ecin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11c\">emo<span class=\"_ _0\"></span>yhti\u00f6l<span class=\"_ _d\"></span>t\u00e4 ja muil<span class=\"_ _0\"></span>ta Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminnalle </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11d\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etuista tuo<span class=\"_ _0\"></span>toista ja kul<span class=\"_ _0\"></span>uista, var<span class=\"_ _d\"></span>oista ja veloista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11e\">Muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman yht<span class=\"_ _d\"></span>eism\u00e4\u00e4r\u00e4\u00e4n kuuluvaan erilliseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs11f\">k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden muunt<span class=\"_ _0\"></span>oerojen er\u00e4\u00e4n, ja niiden muut<span class=\"_ _d\"></span>okset esite<span class=\"_ _d\"></span>t\u00e4\u00e4n muissa laajan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs120\">tuloksen eriss\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs121\">Kalmarille carv<span class=\"_ _d\"></span>e-out taloudellisten tie<span class=\"_ _0\"></span>tojen laadinnassa k<span class=\"_ _d\"></span>ohdistettu p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs122\">sijoitettu oma p\u00e4\u00e4oma, ei sit<span class=\"_ _d\"></span>en sellaisenaan kuvasta p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta, jonka Kalmar </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs123\">olisi tarvinnut, mik\u00e4li se olisi ollut eril<span class=\"_ _0\"></span>linen k<span class=\"_ _d\"></span>onserni esitetyill\u00e4 tilik<span class=\"_ _0\"></span>ausilla.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs124\">Kalmarin oma p\u00e4\u00e4oma muodostui Jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euduttua ja Kalmar Oyj:ll\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs125\">muodostui osak<span class=\"_ _0\"></span>ep\u00e4\u00e4omaa sek\u00e4 muita rahast<span class=\"_ _d\"></span>oja Jakautumissuunnitelmassa kuva<span class=\"_ _d\"></span>tulla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lse8 wsfd gs126\">tava<span class=\"_ _4\"></span>lla<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs127\">T<span class=\"_ _2\"></span>ulo<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>erot<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs128\">Tietyt Juridise<span class=\"_ _0\"></span>t Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimineet n\u00e4iss\u00e4 carv<span class=\"_ _d\"></span>e-out taloudellisissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs129\">tiedoissa esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudella eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina. N\u00e4iden yhti\u00f6iden osal<span class=\"_ _d\"></span>ta carve-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12a\">out taloudellisiin tie<span class=\"_ _0\"></span>toihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t v<span class=\"_ _d\"></span>erokulut sek\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>velat ja -<span class=\"_ _0\"></span>saamiset perustuv<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12b\">to<span class=\"_ _0\"></span>teutuneeseen v<span class=\"_ _d\"></span>erotuk<span class=\"_ _d\"></span>seen. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12c\">Jotkin Juridisista K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ist\u00e4 o<span class=\"_ _d\"></span>vat oll<span class=\"_ _0\"></span>eet osana v<span class=\"_ _d\"></span>eroryhmi\u00e4 ja jotka on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12d\">yhdistel<span class=\"_ _d\"></span>ty tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksessa. V<span class=\"_ _2\"></span>eronmaksajana on t\u00e4t<span class=\"_ _d\"></span>en ollut jokin toinen juridinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12e\">yhti\u00f6 muista Car<span class=\"_ _d\"></span>gotecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liik<span class=\"_ _d\"></span>etoiminnoista. Kalmar<span class=\"_ _2\"></span>-liike<span class=\"_ _0\"></span>toimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs12f\">o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t puolestaan ollee<span class=\"_ _0\"></span>t osana Cargo<span class=\"_ _d\"></span>tecin juridisia yhti\u00f6it\u00e4. Esit<span class=\"_ _d\"></span>etyll\u00e4 kaudella n\u00e4m\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs130\">Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t tai -yh<span class=\"_ _0\"></span>ti\u00f6t eiv<span class=\"_ _d\"></span>\u00e4t ole tehneet eril<span class=\"_ _0\"></span>lisi\u00e4 v<span class=\"_ _0\"></span>eroilmoituk<span class=\"_ _d\"></span>sia. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs131\">N\u00e4iss\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iss\u00e4 tai Juridisissa Kalmar<span class=\"_ _d\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iss\u00e4 v<span class=\"_ _0\"></span>erokulut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs132\">on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty yhti\u00f6k<span class=\"_ _d\"></span>ohtaisesti ik\u00e4\u00e4n kuin Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>ta edustaisi erillisi\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs133\">v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuskoht<span class=\"_ _d\"></span>eita p\u00e4\u00e4asiallisissa toimintamaissaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs134\">Tilikauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvina v<span class=\"_ _0\"></span>eroina esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4 m\u00e4\u00e4r\u00e4 on kunkin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs135\">Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n kyseis<span class=\"_ _0\"></span>t\u00e4 tilikautta k<span class=\"_ _d\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>ypot<span class=\"_ _0\"></span>eettisen erillisen v<span class=\"_ _d\"></span>eroilmoituk<span class=\"_ _d\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs136\">perusteel<span class=\"_ _0\"></span>la maksett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a tai takaisin saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a ver<span class=\"_ _0\"></span>o, ja se on kirjattu carv<span class=\"_ _d\"></span>e-out </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs137\">taloudellisissa tiedoissa tilikauden v<span class=\"_ _d\"></span>erokuluk<span class=\"_ _d\"></span>si ja muid<span class=\"_ _4\"></span>en Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs138\">ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa to<span class=\"_ _0\"></span>teutuneek<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>toimek<span class=\"_ _0\"></span>si, joka on kirjattu sijoite<span class=\"_ _d\"></span>ttuun<span class=\"_ _2e6\"> </span> </div>omaan p\u00e4\u00e4omaan. Juridisten Kalmar<span class=\"_ _2\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iden, jotka o<span class=\"_ _d\"></span>vat toiminee<span class=\"_ _d\"></span>t erillisin\u00e4<span class=\"_ _2e6\"> </span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t on kirjattu perustuen niiden historiallisiin lukuihin. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erosaamiset kirjataan juridist<span class=\"_ _d\"></span>en yhti\u00f6iden ver<span class=\"_ _d\"></span>oilmoituksissa ilmoite<span class=\"_ _0\"></span>ttujen todellist<span class=\"_ _d\"></span>en ja hyv\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>en tappioiden perusteel<span class=\"_ _0\"></span>la, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yhti\u00f6il<span class=\"_ _d\"></span>l\u00e4 on oik<span class=\"_ _d\"></span>eus v\u00e4hent\u00e4\u00e4 n\u00e4m\u00e4 tappiot tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaa tul<span class=\"_ _0\"></span>oa vastaan. Niil<span class=\"_ _0\"></span>l\u00e4 yhti\u00f6ill\u00e4, jotka eiv<span class=\"_ _d\"></span>\u00e4t ole toimineet eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina lask<span class=\"_ _d\"></span>ennallisia ver<span class=\"_ _d\"></span>osaamisia ei ole sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yh<span class=\"_ _0\"></span>ti\u00f6ill\u00e4 ei v<span class=\"_ _d\"></span>eroilmoituksissa tosiasiallises<span class=\"_ _0\"></span>ti ole v\u00e4henne<span class=\"_ _0\"></span>tt\u00e4vi\u00e4 tappioita ja K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ei tule<span class=\"_ _d\"></span>vaisuudessa ole juridista oik<span class=\"_ _d\"></span>eutta k\u00e4ytt\u00e4\u00e4 n\u00e4it\u00e4 tappioita tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aa tuloa vast<span class=\"_ _0\"></span>aan.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman er\u00e4 \u201dMak<span class=\"_ _0\"></span>setut tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>ot<span class=\"_ _0\"></span>\u201d kuvast<span class=\"_ _0\"></span>aa kaikkien Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuvia v<span class=\"_ _d\"></span>eroja, sill\u00e4 ne katso<span class=\"_ _d\"></span>taan asianomaisten v<span class=\"_ _0\"></span>eroryhmien mak<span class=\"_ _0\"></span>samiksi. Sil<span class=\"_ _d\"></span>t\u00e4 osin, kun t\u00e4llaisia v<span class=\"_ _d\"></span>eroja ei ole historial<span class=\"_ _0\"></span>lisesti makse<span class=\"_ _0\"></span>ttu rahana, kyseist<span class=\"_ _d\"></span>en verojen ka<span class=\"_ _0\"></span>tsot<span class=\"_ _0\"></span>aan ole<span class=\"_ _0\"></span>van muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen tek<span class=\"_ _d\"></span>emi\u00e4 sijoituksia ja ne on kat<span class=\"_ _0\"></span>sottu suorite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an v\u00e4litt\u00f6m\u00e4sti sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman kautta. T<span class=\"_ _2\"></span>\u00e4llaiset sijoitetun oman p\u00e4\u00e4oman kautta tapah<span class=\"_ _0\"></span>tuva<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman rahoitusosiossa er\u00e4ss\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oinen nett<span class=\"_ _0\"></span>orahoitus Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _0\"></span>elmassa esite<span class=\"_ _d\"></span>tyt verokul<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa tule<span class=\"_ _d\"></span>vaisuudessa mahdollisesti syntyvi\u00e4 v<span class=\"_ _d\"></span>erokuluja, kun Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t operoiv<span class=\"_ _d\"></span>at erillisin\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisina.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttam\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtuma<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t on esite<span class=\"_ _d\"></span>tty euroina, joka on Kalmarin raportoin<span class=\"_ _d\"></span>tivaluutta. Juridisilla Kalmar<span class=\"_ _2\"></span>-yhti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ja Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ill\u00e4 on my<span class=\"_ _d\"></span>\u00f6s muita toiminta<span class=\"_ _d\"></span>valuuttoja. Jokaisena r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4 ulkomaist<span class=\"_ _d\"></span>en k<span class=\"_ _d\"></span>onserniy<span class=\"_ _4\"></span>hti\u00f6iden ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tayksik<span class=\"_ _d\"></span>\u00f6iden tuloslaskelma<span class=\"_ _0\"></span>t muute<span class=\"_ _d\"></span>taan euroiksi tilikauden k<span class=\"_ _d\"></span>eskikurssiin ja taseet k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan K<span class=\"_ _d\"></span>eskuspankin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 julkaisemia kursseja. Ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat kirja<span class=\"_ _d\"></span>taan liike<span class=\"_ _0\"></span>toimen to<span class=\"_ _0\"></span>teutumisp\u00e4iv<span class=\"_ _d\"></span>\u00e4n kurssiin. Lis\u00e4tiet<span class=\"_ _0\"></span>oja valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _0\"></span>oitoist<span class=\"_ _0\"></span>a ja -t<span class=\"_ _0\"></span>appioista on esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _0\"></span>tiedossa 8. P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _0\"></span>enne ja rahoitusinstrumen<span class=\"_ _0\"></span>tit.<span class=\"_ _2e6\"> </span>Eur<span class=\"_ _d\"></span>oiksi muute<span class=\"_ _0\"></span>tut taseen ja tuloslask<span class=\"_ _d\"></span>elman er\u00e4t on k<span class=\"_ _d\"></span>ohdistettu Kalmaril<span class=\"_ _0\"></span>le tai muill<span class=\"_ _0\"></span>e Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ille ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnoille<span class=\"_ _0\"></span>. K<span class=\"_ _d\"></span>ohdistettuihin eriin liittyv\u00e4 muun<span class=\"_ _d\"></span>toero kirjataan sijoit<span class=\"_ _0\"></span>ettuun omaan p\u00e4\u00e4omaan ja sen muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistell<span class=\"_ _d\"></span>yn laajan tuloslask<span class=\"_ _d\"></span>elman eriss\u00e4<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs151\">1.2 Johdon harkintaa edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4<span class=\"_ _d\"></span>v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esk<span class=\"_ _d\"></span>eiset arviot ja </div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs152\">oletuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs153\">Laadittaessa k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st<span class=\"_ _0\"></span>\u00e4 yhti\u00f6n johto joutuu t<span class=\"_ _d\"></span>ekem\u00e4\u00e4n tule<span class=\"_ _d\"></span>vaisuutta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs154\">k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via arvioita ja oletuksia, jotka v<span class=\"_ _d\"></span>aikuttava<span class=\"_ _0\"></span>t taseen var<span class=\"_ _d\"></span>ojen ja velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en m\u00e4\u00e4riin, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs155\">ehdollisten v<span class=\"_ _d\"></span>arojen ja velk<span class=\"_ _d\"></span>ojen raportointiin lii<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tiedoissa sek\u00e4 tilikaudel<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs156\">raportoitujen tuo<span class=\"_ _0\"></span>ttojen ja kulujen m\u00e4\u00e4riin. Lis\u00e4k<span class=\"_ _d\"></span>si tilinp\u00e4\u00e4t\u00f6ksen laa<span class=\"_ _0\"></span>timisperiaatt<span class=\"_ _0\"></span>eiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs157\">so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisessa saate<span class=\"_ _0\"></span>taan joutua k\u00e4ytt\u00e4m\u00e4\u00e4n harkin<span class=\"_ _d\"></span>taa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs158\">Harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t arviot ja oletuk<span class=\"_ _d\"></span>set perustuvat johdon aikaisempaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs159\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>emukseen sek\u00e4 parhaaseen tiet<span class=\"_ _d\"></span>oon tapahtumista ja muista tekij\u00f6ist\u00e4, kut<span class=\"_ _d\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15a\">tule<span class=\"_ _d\"></span>vaisuuden tapahtumia k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vista odotuksista, joiden ka<span class=\"_ _0\"></span>tsotaan ole<span class=\"_ _d\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15b\">olosuht<span class=\"_ _0\"></span>eet huomioon o<span class=\"_ _0\"></span>ttaen j\u00e4rke<span class=\"_ _d\"></span>vi\u00e4. Siten on mahdollista, ett<span class=\"_ _0\"></span>\u00e4 lopulliset t<span class=\"_ _d\"></span>oteumat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15c\">poikk<span class=\"_ _d\"></span>eavat merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4sti tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 arvioista. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15d\">K<span class=\"_ _d\"></span>onsernissa seurataan arvioiden ja oletust<span class=\"_ _d\"></span>en tot<span class=\"_ _0\"></span>eutumista sek\u00e4 n\u00e4iden taustal<span class=\"_ _0\"></span>la </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15e\">ole<span class=\"_ _0\"></span>vien tekij\u00f6iden muut<span class=\"_ _0\"></span>oksia k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 useita sek\u00e4 sis\u00e4isi\u00e4 ett\u00e4 ulk<span class=\"_ _d\"></span>oisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15f\">tiet<span class=\"_ _0\"></span>ol\u00e4hteit<span class=\"_ _0\"></span>\u00e4. Mahdolliset arvioiden ja oletust<span class=\"_ _d\"></span>en muutokset merkit<span class=\"_ _0\"></span>\u00e4\u00e4n kirjanpitoon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs160\">sill\u00e4 tilikaudella, jonka aik<span class=\"_ _0\"></span>ana arviota tai ole<span class=\"_ _0\"></span>tusta k<span class=\"_ _d\"></span>orjataan. K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs161\">olennaisimmat johdon harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t er\u00e4t, joihin v<span class=\"_ _d\"></span>oi liitty\u00e4 ep\u00e4v<span class=\"_ _d\"></span>armuutta, on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs162\">esite<span class=\"_ _0\"></span>tty seuraa<span class=\"_ _0\"></span>vien liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>ojen tai liite<span class=\"_ _0\"></span>tieto-osioiden yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4<span class=\"_ _4\"></span>:<span class=\"_ _2e6\"> </span></div>Johdon harkint<span class=\"_ _d\"></span>aa edell<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _d\"></span>v\u00e4t<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>esk<span class=\"_ _d\"></span>eiset arvio<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>ja oletu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span><span class=\"ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _2e6\"> </span></span>Tu<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>t<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>s<span class=\"_ _2e6\"> </span>2.<span class=\"_ _4\"></span>2 M<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ynt<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>otot<span class=\"_ _2e6\"> </span>Et<span class=\"_ _0\"></span>uuspohjaiset e<span class=\"_ _0\"></span>l\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>voitt<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>3<span class=\"_ _4\"></span>.4 E<span class=\"_ _4\"></span>l\u00e4<span class=\"_ _4\"></span>kevelvoi<span class=\"_ _4\"></span>tte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span>4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span>Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span>Liikearvon<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> aineettomien h<span class=\"_ _d\"></span>y\u00f6dykkei<span class=\"_ _0\"></span>den<span class=\"_ _2e6\"> </span>ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span>6.<span class=\"_ _d\"></span>1 Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykke<span class=\"_ _2e6\"> </span>Po<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>toa<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span>6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span><span class=\"ls0 ws0\">6<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _2e6\"> </span></span>Liik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>imint<span class=\"_ _d\"></span>ojen yhdis<span class=\"_ _0\"></span>t\u00e4minen<span class=\"_ _2e6\"> </span>7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span>8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja<span class=\"_ _2e6\"> </span>Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>svaro<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n ja -vel<span class=\"_ _4\"></span>koje<span class=\"_ _4\"></span>n k\u00e4yv\u00e4<span class=\"_ _4\"></span>t ar<span class=\"_ _4\"></span>vot<span class=\"_ _2e6\"> </span>raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span>2.<span class=\"_ _9d\"></span>1 Segmenttik<span class=\"_ _d\"></span>ohtaise<span class=\"_ _0\"></span>t tiedot<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs165\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs166\">Segmenttik<span class=\"_ _d\"></span>ohtaiset tiedot<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs167\">Kalmarin raport<span class=\"_ _0\"></span>oitav<span class=\"_ _d\"></span>at segmentit o<span class=\"_ _d\"></span>vat: Laittee<span class=\"_ _d\"></span>t ja Palv<span class=\"_ _d\"></span>elut. N\u00e4m\u00e4 segmentit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs168\">k<span class=\"_ _d\"></span>oostuvat Kalmarin liik<span class=\"_ _d\"></span>etoiminnoista ja t<span class=\"_ _0\"></span>arjoomasta asiakkaille<span class=\"_ _2\"></span>/<span class=\"_ _d\"></span>markkinoille. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs169\">Segmentit on m\u00e4\u00e4rit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty taval<span class=\"_ _0\"></span>la, joka on yhdenmukainen ylimm\u00e4lle </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16a\">operatiivisel<span class=\"_ _0\"></span>le p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen<span class=\"_ _0\"></span>tekij\u00e4lle t<span class=\"_ _d\"></span>oimitettav<span class=\"_ _d\"></span>an sis\u00e4isen raportoinnin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16b\">kanssa. Ylimm\u00e4ksi oper<span class=\"_ _0\"></span>atiivisek<span class=\"_ _0\"></span>si p\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sentekij\u00e4ksi, joka v<span class=\"_ _0\"></span>astaa resur<span class=\"_ _0\"></span>ssien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16c\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisesta segmen<span class=\"_ _d\"></span>teille ja niiden tulok<span class=\"_ _0\"></span>sen arvioinnista, on nimetty </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16d\">Kalmarin hallitus yhdess\u00e4 t<span class=\"_ _0\"></span>oimitusjohtajan kanssa. Segmenttir<span class=\"_ _0\"></span>aportointi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16e\">on muodoste<span class=\"_ _0\"></span>ttu yhti\u00f6n operatiivisen joh<span class=\"_ _0\"></span>tamisrak<span class=\"_ _d\"></span>enteen mukaisesti ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs16f\">Laittee<span class=\"_ _d\"></span>t segmentti on yhdistel<span class=\"_ _d\"></span>ty laiteliik<span class=\"_ _d\"></span>etoiminta-<span class=\"_ _0\"></span>alueista muodoste<span class=\"_ _d\"></span>tuista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs170\">toimin<span class=\"_ _0\"></span>tasegment<span class=\"_ _0\"></span>eist\u00e4. Yhdiste<span class=\"_ _0\"></span>ttyjen toimint<span class=\"_ _0\"></span>asegmenttien taloudel<span class=\"_ _0\"></span>linen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs171\">tuloksel<span class=\"_ _0\"></span>lisuus, tuott<span class=\"_ _0\"></span>eiden ja tuotan<span class=\"_ _0\"></span>topr<span class=\"_ _0\"></span>osessien luonne, asiakastyyppi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs172\">ja -luokka, tuott<span class=\"_ _0\"></span>eiden jak<span class=\"_ _0\"></span>elu ja s\u00e4\u00e4nt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>-ymp\u00e4rist<span class=\"_ _0\"></span>\u00f6 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esken\u00e4\u00e4n kaikki </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs173\">samankal<span class=\"_ _d\"></span>taisia. Pal<span class=\"_ _d\"></span>velut segmentiss\u00e4 t<span class=\"_ _d\"></span>oimintasegmentt<span class=\"_ _0\"></span>ej\u00e4 ei ole yhdistel<span class=\"_ _d\"></span>ty </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs174\">raportoit<span class=\"_ _0\"></span>avien segmenttien muodost<span class=\"_ _0\"></span>amiseksi. Sis\u00e4iseen r<span class=\"_ _0\"></span>aportointiin ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs175\">johdon segmenttien raportoin<span class=\"_ _d\"></span>tiin k\u00e4ytett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t laatimisperiaa<span class=\"_ _d\"></span>tteet o<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs176\">yhdenmukaiset k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sen laadintaperiaatteiden kanssa.  </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs177\">Segmenttien taloudel<span class=\"_ _0\"></span>lista suorituskyky\u00e4 seur<span class=\"_ _0\"></span>ataan ulk<span class=\"_ _d\"></span>oisen liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs178\">v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>elpoisen liike<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>on ja liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oiton avulla. V<span class=\"_ _2\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poista liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs179\">k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnan tulosk<span class=\"_ _d\"></span>ehityksen seurannassa, ennustamisessa ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs17a\">tav<span class=\"_ _d\"></span>oiteasetannassa. L<span class=\"_ _0\"></span>is\u00e4tie<span class=\"_ _0\"></span>toja v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisesta liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oitosta T<span class=\"_ _2\"></span>unnuslukujen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs17b\">lask<span class=\"_ _d\"></span>entakaav<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>-osiossa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>2.2 Myyntituo<span class=\"_ _d\"></span>tot Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t <table class=\"s w36d hb9\" id=\"_bdd5e635-b628-42cb-b142-c5695782c257\"><tr><td class=\"t m0 x5a8 h10 y19a1 ff10 fs5 fc2 sc0 ls0 ws0\">T<span class=\"_ _d\"></span>uott<span class=\"_ _0\"></span>ojen kirjaaminen<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x5a8 ha y19a2 ff12 fs5 fc2 sc0 ls0 ws0\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tuotteiden ja pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uiden myynnist\u00e4 saadut tuot<span class=\"_ _d\"></span>ot </td></tr><tr><td class=\"t m0 x5a8 ha y19a3 ff12 fs5 fc2 sc0 ls0 ws0\">oikaistuna v<span class=\"_ _0\"></span>\u00e4lillisill\u00e4 v<span class=\"_ _d\"></span>eroilla, alennuk<span class=\"_ _d\"></span>silla ja valuuttam\u00e4\u00e4r\u00e4isen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin </td></tr></table>kurssieroil<span class=\"_ _d\"></span>la<span class=\"_ _4\"></span>. T<span class=\"_ _2\"></span>uloutusedell<span class=\"_ _d\"></span>ytysten t<span class=\"_ _0\"></span>\u00e4yttymist\u00e4 tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan yleens\u00e4 kunkin sopimuksen osal<span class=\"_ _d\"></span>ta erikseen, ell<span class=\"_ _0\"></span>eiv\u00e4<span class=\"_ _0\"></span>t useat erillise<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>set t<span class=\"_ _0\"></span>osiasiallisesti muodosta yksitt\u00e4ist<span class=\"_ _0\"></span>\u00e4 liik<span class=\"_ _d\"></span>etoimea, ja tuott<span class=\"_ _0\"></span>ojen kirjaaminen m\u00e4\u00e4ritet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen jokaisen erillisen sopimusperusteisen tuo<span class=\"_ _d\"></span>tteen tai pal<span class=\"_ _d\"></span>velun osal<span class=\"_ _d\"></span>ta. T<span class=\"_ _2\"></span>uote tai pal<span class=\"_ _d\"></span>velu ka<span class=\"_ _d\"></span>tsotaan erillisek<span class=\"_ _0\"></span>si suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, mik\u00e4li se on erot<span class=\"_ _d\"></span>ettavissa muista sopimusperusteisista l<span class=\"_ _0\"></span>upauksista asiakk<span class=\"_ _0\"></span>aalle ja mik\u00e4li asiak<span class=\"_ _0\"></span>as v<span class=\"_ _0\"></span>oi hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 siit\u00e4 erik<span class=\"_ _d\"></span>seen tai yhdess\u00e4 muiden helposti saatavilla ole<span class=\"_ _d\"></span>vien resurssien kanssa. N\u00e4in ollen useita t<span class=\"_ _d\"></span>oimitetta<span class=\"_ _0\"></span>via eri\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4 sopimus v<span class=\"_ _d\"></span>oi sis\u00e4lt\u00e4\u00e4 yhden tai useamman erikseen tulout<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>an er\u00e4n. Kalmar on p\u00e4\u00e4<span class=\"_ _0\"></span>vastuussa suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteidensa t\u00e4<span class=\"_ _d\"></span>ytt\u00e4misest\u00e4 my<span class=\"_ _0\"></span>\u00f6s k\u00e4ytt\u00e4ess\u00e4\u00e4n alihankkijoita ja t<span class=\"_ _d\"></span>oimii siten yleens\u00e4 aina p\u00e4\u00e4miehen\u00e4 asiakassopimuk<span class=\"_ _d\"></span>sissaan.<span class=\"_ _2e6\"> </span>Kauppahinnan allok<span class=\"_ _d\"></span>ointi erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _d\"></span>tuille tuotteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluil<span class=\"_ _0\"></span>le perustuu m\u00e4\u00e4r\u00e4\u00e4n, jonka Kalmar odo<span class=\"_ _0\"></span>ttaa saav<span class=\"_ _d\"></span>ansa myynnist\u00e4 ottaen huomioon so<span class=\"_ _d\"></span>vitun sopimusperusteisen kauppahinnan sek\u00e4 arvion muuttuvien hin<span class=\"_ _0\"></span>taelementtien, kuten suoriutumiseen perustuvien bonust<span class=\"_ _d\"></span>en ja my\u00f6h\u00e4stymissakk<span class=\"_ _d\"></span>ojen, vaikutuk<span class=\"_ _d\"></span>sesta siihen. Muuttuvien kauppahintaelementtien yleis<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>est\u00e4 huolimatta pr<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jektien lopputulemat o<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin l<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vasti ennak<span class=\"_ _d\"></span>oitavissa eiv\u00e4<span class=\"_ _0\"></span>tk\u00e4 muuttuv<span class=\"_ _0\"></span>at kauppahint<span class=\"_ _0\"></span>aelementit ole pr<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>ektien k<span class=\"_ _d\"></span>okonaistulou<span class=\"_ _0\"></span>tusten kannal<span class=\"_ _d\"></span>ta m\u00e4\u00e4r\u00e4\u00e4vi\u00e4. T<span class=\"_ _2\"></span>uot<span class=\"_ _0\"></span>ot all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oidaan erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _0\"></span>tuille tuo<span class=\"_ _0\"></span>tteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluill<span class=\"_ _0\"></span>e n\u00e4iden suht<span class=\"_ _0\"></span>eellisten k<span class=\"_ _0\"></span>\u00e4ypien arv<span class=\"_ _d\"></span>ojen perusteella, jotka perustuv<span class=\"_ _0\"></span>at tuott<span class=\"_ _0\"></span>eesta ja pal<span class=\"_ _d\"></span>velust<span class=\"_ _0\"></span>a riippuen joko list<span class=\"_ _0\"></span>ahintoihin t<span class=\"_ _0\"></span>ai odot<span class=\"_ _0\"></span>ettuihin tuotan<span class=\"_ _0\"></span>tokuluihin ja k<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>eisiin.<span class=\"_ _2e6\"> </span>Myyntituott<span class=\"_ _d\"></span>o kirjataan erikseen kullekin er<span class=\"_ _d\"></span>ote<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>valle tuo<span class=\"_ _d\"></span>tteelle tai pal<span class=\"_ _d\"></span>velul<span class=\"_ _0\"></span>le jok<span class=\"_ _0\"></span>o tietyll\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 tai ajan kuluessa perustuen suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>yttymiseen sek\u00e4 siihen, kuinka m\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>ta tuotteesta tai pal<span class=\"_ _d\"></span>velusta siirtyy asiakkaall<span class=\"_ _0\"></span>e. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan katso<span class=\"_ _d\"></span>taan siirty<span class=\"_ _4\"></span>v\u00e4n ajan kuluessa, mik\u00e4li suoritt<span class=\"_ _0\"></span>eesta saata<span class=\"_ _0\"></span>va h<span class=\"_ _d\"></span>y\u00f6ty kul<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>taan samanaikaisesti, kun sit\u00e4 tuot<span class=\"_ _d\"></span>etaan, tai mik\u00e4li tuot<span class=\"_ _d\"></span>ettu suorite paran<span class=\"_ _0\"></span>taa asiakkaan m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lassa<span class=\"_ _2e6\"> </span>ole<span class=\"_ _0\"></span>vaa omaisuuser<span class=\"_ _0\"></span>\u00e4\u00e4. Lis\u00e4ksi m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>allan katsot<span class=\"_ _0\"></span>aan siirtyv\u00e4n ajan kuluessa, kun toimit<span class=\"_ _d\"></span>etaan yksitt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _d\"></span>eltuja tuo<span class=\"_ _d\"></span>tteita, joiden ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, ja mik\u00e4li Kalmarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuot<span class=\"_ _0\"></span>ettujen suoritt<span class=\"_ _0\"></span>eiden osal<span class=\"_ _0\"></span>ta. Muissa tapauksissa m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntituo<span class=\"_ _d\"></span>tto kirjataan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan siirty<span class=\"_ _d\"></span>ess\u00e4 asiakkaalle. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan siirtymishetk<span class=\"_ _d\"></span>en m\u00e4\u00e4rittel<span class=\"_ _d\"></span>y perustuu p\u00e4\u00e4asiallisesti riskien ja etujen siirtymiseen asiakkaalle. Riskien ja e<span class=\"_ _d\"></span>tuj<span class=\"_ _4\"></span>en ka<span class=\"_ _0\"></span>tsotaan siirtyneen asiakkaal<span class=\"_ _0\"></span>le tuott<span class=\"_ _0\"></span>eesta, toimitusta<span class=\"_ _d\"></span>vasta ja sopimusehdoista riippuen joko t<span class=\"_ _d\"></span>oimitusehtojen mukaisesti, asennusty<span class=\"_ _d\"></span>\u00f6n valmistuttua tai asiakkaan h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ytty\u00e4 tuott<span class=\"_ _0\"></span>een.<span class=\"_ _2e6\"> </span>Mik\u00e4li asiakassopimuk<span class=\"_ _0\"></span>sen odot<span class=\"_ _0\"></span>etaan ole<span class=\"_ _d\"></span>van tappiollinen, sopimuksest<span class=\"_ _0\"></span>a aiheutuva<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t arvioidaan varauksiin so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>lettavin periaatt<span class=\"_ _d\"></span>ein ja odot<span class=\"_ _0\"></span>ettu tappio kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, jotk<span class=\"_ _0\"></span>a o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t sarjav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmist<span class=\"_ _0\"></span>eisia tai joiden valmistus ei edell<span class=\"_ _d\"></span>yt\u00e4 merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 suunnittel<span class=\"_ _0\"></span>uty<span class=\"_ _0\"></span>\u00f6t\u00e4, kirjat<span class=\"_ _0\"></span>aan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 kun tuotteeseen l<span class=\"_ _0\"></span>iittyv\u00e4t merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4t riskit ja edut o<span class=\"_ _d\"></span>vat siirtyneet ostajalle eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole en\u00e4\u00e4 tuo<span class=\"_ _0\"></span>tteeseen liittyv\u00e4\u00e4 v<span class=\"_ _d\"></span>alv<span class=\"_ _d\"></span>onta- eik\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Myyt\u00e4ess\u00e4 n\u00e4it\u00e4 tuotteit<span class=\"_ _0\"></span>a ilman toimitusta ja asennuspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elua myyntituo<span class=\"_ _0\"></span>tto kirja<span class=\"_ _0\"></span>taan, kun laite luo<span class=\"_ _d\"></span>vute<span class=\"_ _0\"></span>taan asiakkaalle tai saa<span class=\"_ _d\"></span>tetaan muutoin asiakkaan saa<span class=\"_ _d\"></span>taville. Mik<span class=\"_ _0\"></span>\u00e4li tuott<span class=\"_ _0\"></span>eita myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n toimi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuna, mutta ilman vaa<span class=\"_ _0\"></span>tivaa asennusta, m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen kirjaamisajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy so<span class=\"_ _0\"></span>vitun toimituslausekk<span class=\"_ _d\"></span>een (Incot<span class=\"_ _0\"></span>erm<span class=\"_ _d\"></span>) mukaisesti. Mik\u00e4li tuott<span class=\"_ _d\"></span>eita myyd\u00e4\u00e4n asennuspal<span class=\"_ _d\"></span>velulla, tuloutusajank<span class=\"_ _d\"></span>ohdan m\u00e4\u00e4ritt\u00e4\u00e4 asennusty<span class=\"_ _d\"></span>\u00f6n vaativuus. V<span class=\"_ _2\"></span>aativa asennuspal<span class=\"_ _d\"></span>velu k<span class=\"_ _0\"></span>atso<span class=\"_ _0\"></span>taan tuott<span class=\"_ _d\"></span>eeseen l\u00e4heisesti liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>en tuotteen myyn<span class=\"_ _0\"></span>tituott<span class=\"_ _0\"></span>o kirjataan v<span class=\"_ _d\"></span>asta asennuksen valmistuttua. Sen sijaan yk<span class=\"_ _0\"></span>sink<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tainen asennuspal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>u, joka on tyypillisesti k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan l<span class=\"_ _d\"></span>yhyt ja arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4inen, ei m\u00e4\u00e4rit\u00e4 lai<span class=\"_ _0\"></span>tteen tuloutusajank<span class=\"_ _d\"></span>ohtaa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, joiden valmis<span class=\"_ _0\"></span>tukseen liittyy merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4 m\u00e4\u00e4r\u00e4 yksi<span class=\"_ _0\"></span>tt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuja ominaisuuksia, kirjataan ajan kuluessa tuott<span class=\"_ _d\"></span>een valmiusasteeseen perustuv<span class=\"_ _0\"></span>alla menet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 mik\u00e4li tuott<span class=\"_ _0\"></span>een ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n ja mik\u00e4li K<span class=\"_ _0\"></span>almarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen suoritteiden osal<span class=\"_ _d\"></span>ta. S\u00e4\u00e4nn\u00f6n kaksiportaisuuden johdosta myyntituo<span class=\"_ _0\"></span>ttojen kirjausajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy n\u00e4iden tuott<span class=\"_ _d\"></span>eiden osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta k\u00e4yt\u00e4nn\u00f6ss\u00e4 mak<span class=\"_ _d\"></span>sua kosk<span class=\"_ _d\"></span>evien sopimuseh<span class=\"_ _0\"></span>tojen perusteel<span class=\"_ _0\"></span>la. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n tarkast<span class=\"_ _d\"></span>eluhetk<span class=\"_ _0\"></span>een menness\u00e4 to<span class=\"_ _0\"></span>teutuneiden menojen osuutena hankk<span class=\"_ _d\"></span>een ar<span class=\"_ _4\"></span>vioiduista k<span class=\"_ _d\"></span>okonaismenoist<span class=\"_ _0\"></span>a (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-to-cost<span class=\"_ _2\"></span>-menetelm\u00e4<span class=\"_ _d\"></span>). Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida ar<span class=\"_ _4\"></span>vioida luo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>asti, hankkeesta aiheutuva<span class=\"_ _0\"></span>t menot kirja<span class=\"_ _0\"></span>taan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuksesta saa<span class=\"_ _0\"></span>tavia tuo<span class=\"_ _d\"></span>ttoja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot k\u00e4ytt\u00f6<span class=\"_ _d\"></span>valmiista ohjelmist<span class=\"_ _0\"></span>oista kirjataan ohjelmist<span class=\"_ _0\"></span>on ollessa toimit<span class=\"_ _d\"></span>ettu asiakkaalle tai saat<span class=\"_ _d\"></span>ettu muutoin asiakkaan saa<span class=\"_ _0\"></span>tavill<span class=\"_ _0\"></span>e. Myyntituo<span class=\"_ _0\"></span>tto kirjataan yhdell\u00e4 ajanhe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4, mik\u00e4li asiakas saa ohjelmist<span class=\"_ _0\"></span>oon ajallisesti rajatt<span class=\"_ _d\"></span>oman k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>euden niill\u00e4 toiminnallisuuk<span class=\"_ _d\"></span>silla, jotka sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ohjelmistoon lisenssin luo<span class=\"_ _d\"></span>vutushetk<span class=\"_ _d\"></span>ell\u00e4. Mik\u00e4li ajallisesti rajatt<span class=\"_ _d\"></span>omalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeudella m<span class=\"_ _0\"></span>yytyyn ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>oon tehd\u00e4\u00e4n merkitt\u00e4<span class=\"_ _0\"></span>vi\u00e4 asiakask<span class=\"_ _d\"></span>ohtaisia muutost<span class=\"_ _d\"></span>\u00f6it\u00e4, o<span class=\"_ _4\"></span>hjelmistolisenssi ja muu<span class=\"_ _0\"></span>tosty<span class=\"_ _d\"></span>\u00f6 katsot<span class=\"_ _0\"></span>aan yhdeksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>onka m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o kirjataan valmiusast<span class=\"_ _0\"></span>een mukaisesti perustuen teh<span class=\"_ _0\"></span>tyyn ty\u00f6m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4n. Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, hankk<span class=\"_ _d\"></span>eesta aiheutuva<span class=\"_ _d\"></span>t menot kirjataan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuk<span class=\"_ _d\"></span>sesta saatavia tuott<span class=\"_ _d\"></span>oja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4. Mik\u00e4li ohjelmistolisenssi myy<span class=\"_ _0\"></span>d\u00e4\u00e4n m\u00e4\u00e4r\u00e4ajak<span class=\"_ _0\"></span>si tai ohjelmistoa myy<span class=\"_ _d\"></span>d\u00e4\u00e4n pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>una, myyntituott<span class=\"_ _d\"></span>o kirjataan so<span class=\"_ _0\"></span>vitun lisenssi- tai pal<span class=\"_ _d\"></span>velujak<span class=\"_ _d\"></span>son kuluessa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot palv<span class=\"_ _d\"></span>elusopimuksista kirja<span class=\"_ _d\"></span>taan valmiusasteen perust<span class=\"_ _0\"></span>eella, kun hankk<span class=\"_ _d\"></span>een lop<span class=\"_ _4\"></span>putulos v<span class=\"_ _d\"></span>oidaan arvioida luote<span class=\"_ _d\"></span>ttavasti. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>een menness\u00e4 tot<span class=\"_ _d\"></span>eutuneiden menoj<span class=\"_ _4\"></span>en osuut<span class=\"_ _0\"></span>ena hankk<span class=\"_ _0\"></span>een arvioiduista k<span class=\"_ _d\"></span>okonaismenoista (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>to-cost<span class=\"_ _d\"></span>-menetel<span class=\"_ _0\"></span>m\u00e4<span class=\"_ _d\"></span>). Tiettyjen pitk\u00e4k<span class=\"_ _d\"></span>estoisten, mutta arv<span class=\"_ _d\"></span>olt<span class=\"_ _0\"></span>aan v\u00e4h\u00e4ist<span class=\"_ _d\"></span>en so<span class=\"_ _4\"></span>pimust<span class=\"_ _0\"></span>en osal<span class=\"_ _d\"></span>ta valmiusaste<span class=\"_ _0\"></span>tta ei m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4 sopimusk<span class=\"_ _d\"></span>ohtaisesti syntyneiden kul<span class=\"_ _0\"></span>ujen perusteella, v<span class=\"_ _0\"></span>aan perustuen arvioon siit\u00e4, kuinka vast<span class=\"_ _0\"></span>aavien sopimusten kus<span class=\"_ _0\"></span>tannukse<span class=\"_ _0\"></span>t yleisesti jakautuva<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimusajan kuluessa. Mik\u00e4li pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elu on jatkuv<span class=\"_ _0\"></span>aa tai sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4tt\u00f6m\u00e4n m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n suoritteita, kut<span class=\"_ _d\"></span>en ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>ojen yll\u00e4pito- ja tukipal<span class=\"_ _d\"></span>veluissa, pil<span class=\"_ _d\"></span>vipohjaisissa datapal<span class=\"_ _d\"></span>veluissa ja jatk<span class=\"_ _d\"></span>etuissa takuissa, sopimus tuloute<span class=\"_ _0\"></span>taan tasaisesti sopimusajalle<span class=\"_ _0\"></span>. Mik\u00e4li sopimuk<span class=\"_ _0\"></span>sen lopputulosta ei v<span class=\"_ _0\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, kirja<span class=\"_ _d\"></span>taan ty\u00f6suoritt<span class=\"_ _0\"></span>eista aiheutuv<span class=\"_ _0\"></span>at menot kuluksi samal<span class=\"_ _0\"></span>la kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja hankk<span class=\"_ _d\"></span>eesta saata<span class=\"_ _0\"></span>via tuott<span class=\"_ _0\"></span>oja kirjataan v<span class=\"_ _0\"></span>ain to<span class=\"_ _0\"></span>teutuneit<span class=\"_ _0\"></span>a menoja vastaa<span class=\"_ _0\"></span>va m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4. Odote<span class=\"_ _d\"></span>ttavissa<span class=\"_ _2e6\"> </span>ole<span class=\"_ _0\"></span>va tappio kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti. My<span class=\"_ _4\"></span>ynti<span class=\"_ _0\"></span>tuot<span class=\"_ _0\"></span>ot l<span class=\"_ _d\"></span>yhytkest<span class=\"_ _d\"></span>oisista huolt<span class=\"_ _d\"></span>o- tai palv<span class=\"_ _d\"></span>elutoimek<span class=\"_ _0\"></span>siannoista kirjataan, kun ty<span class=\"_ _d\"></span>\u00f6 on suorite<span class=\"_ _0\"></span>ttu.<span class=\"_ _2e6\"> </span>Kalmar tarjoaa asiakasrahoituspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>eluita tietyille asiakassegmen<span class=\"_ _0\"></span>teil<span class=\"_ _0\"></span>leen ja jak<span class=\"_ _0\"></span>elukana<span class=\"_ _0\"></span>villeen. N\u00e4iss\u00e4 liik<span class=\"_ _d\"></span>etoimissa K<span class=\"_ _0\"></span>almar on mukana j\u00e4rjest\u00e4m\u00e4ss\u00e4 rahoitusta asiakkaal<span class=\"_ _0\"></span>le tai j\u00e4lleenmyyj\u00e4lle jok<span class=\"_ _d\"></span>o suoraan itse tai yht<span class=\"_ _0\"></span>eisty<span class=\"_ _0\"></span>\u00f6ss\u00e4 rahoituspal<span class=\"_ _d\"></span>velun<span class=\"_ _d\"></span>tarjoajan kanssa. N\u00e4ille j\u00e4rjestel<span class=\"_ _d\"></span>yille on tyypillist\u00e4, ett\u00e4 K<span class=\"_ _0\"></span>almarille j\u00e4\u00e4 liik<span class=\"_ _d\"></span>etoimen j\u00e4lk<span class=\"_ _0\"></span>een myytyyn tuotteeseen liittyv<span class=\"_ _d\"></span>\u00e4\u00e4 j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 tai l<span class=\"_ _0\"></span>oppuasiakkaaseen liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4. Riippuen Kalmarille j\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4n riskin luon<span class=\"_ _d\"></span>teesta ja m\u00e4\u00e4r\u00e4st\u00e4 asiakasr<span class=\"_ _0\"></span>ahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n normaaleina myynt<span class=\"_ _d\"></span>ein\u00e4, k\u00e4ytt\u00f6- tai rahoitusl<span class=\"_ _0\"></span>easingin\u00e4 tai rahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 liike<span class=\"_ _d\"></span>tapahtuman tosiasiallisen luon<span class=\"_ _d\"></span>teen mukaisesti.<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _d\"></span>at omaisuuser\u00e4t ja v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _0\"></span>at omaisuuser\u00e4<span class=\"_ _d\"></span>t liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t laskuttama<span class=\"_ _0\"></span>ttomiin saamisiin asiakassopimuksist<span class=\"_ _0\"></span>a, joissa myyntituott<span class=\"_ _0\"></span>o kirjataan ajan kuluessa. Laskuttamatt<span class=\"_ _d\"></span>omat saamiset kuvaa<span class=\"_ _d\"></span>vat m\u00e4\u00e4r\u00e4\u00e4, jolla suorit<span class=\"_ _0\"></span>ettuun ty<span class=\"_ _d\"></span>\u00f6h\u00f6n perustuva tuloutus ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun m\u00e4\u00e4r\u00e4n sek\u00e4 kirja<span class=\"_ _0\"></span>tut tappiot. Sopimukseen perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa osana muita k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omia saamisia. Sopimukseen perustuv<span class=\"_ _0\"></span>at v<span class=\"_ _d\"></span>elat liittyv\u00e4t asiakassopimuk<span class=\"_ _d\"></span>sista saatuihin ennak<span class=\"_ _d\"></span>oihin, ja kuvaav<span class=\"_ _0\"></span>at m\u00e4\u00e4r\u00e4\u00e4, jolla saadut tai lasku<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ennak<span class=\"_ _0\"></span>ot ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t kirjattujen m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen m\u00e4\u00e4r\u00e4n. Sopimuk<span class=\"_ _0\"></span>seen perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>elat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa saaduissa ennak<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span>Sopimuksiin perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n erik<span class=\"_ _0\"></span>seen jokaiselle asiakassopimuksel<span class=\"_ _0\"></span>le.<span class=\"_ _2e6\"> </span>2.3 L<span class=\"_ _d\"></span>iik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja kulut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t, joiden saamiseen ei liity ehtoja, kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, kun oik<span class=\"_ _d\"></span>eus saatavaan a<span class=\"_ _d\"></span>vustukseen syntyy<span class=\"_ _2\"></span>. Muut julkiset a<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>ustuk<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan alussa k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon velak<span class=\"_ _d\"></span>si taseeseen, kun avustuksen saaminen on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisen varmaa ja K<span class=\"_ _0\"></span>almar t\u00e4ytt\u00e4\u00e4 a<span class=\"_ _d\"></span>vustukselle ase<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ehdot, ja jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan sy<span class=\"_ _d\"></span>stemaattisesti tulok<span class=\"_ _0\"></span>si niille kausil<span class=\"_ _0\"></span>le, jolloin a<span class=\"_ _d\"></span>vustuksia vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t kulut s<span class=\"_ _0\"></span>yntyv\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. K<span class=\"_ _0\"></span>un valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimukseen so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan suojauslask<span class=\"_ _0\"></span>entaa, t<span class=\"_ _0\"></span>ermiinipisteiden alkuper\u00e4isen arv<span class=\"_ _d\"></span>on jaksotus ja my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t termiinipist<span class=\"_ _0\"></span>eisiin liittyv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan erikseen tuloslask<span class=\"_ _d\"></span>elmaan. Kor<span class=\"_ _d\"></span>ollisiin vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin liittyv\u00e4t j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y- ja sitoumuspalkkio<span class=\"_ _d\"></span>t kirjataan erik<span class=\"_ _d\"></span>seen kuluiksi, jos niit\u00e4 ei v<span class=\"_ _0\"></span>oida sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4\u00e4 k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen v<span class=\"_ _0\"></span>elan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>2.<span class=\"_ _d\"></span>6 Osak<span class=\"_ _d\"></span>ek<span class=\"_ _d\"></span>ohtainen tulos<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Osak<span class=\"_ _d\"></span>ekoht<span class=\"_ _0\"></span>ainen tulos<span class=\"_ _2e6\"> </span>Laimentama<span class=\"_ _d\"></span>ton osakek<span class=\"_ _d\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan jakamalla emo<span class=\"_ _d\"></span>yhti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille kuul<span class=\"_ _0\"></span>uva kauden tulos k<span class=\"_ _d\"></span>aud<span class=\"_ _4\"></span>en aikana ulk<span class=\"_ _d\"></span>ona olleiden osakk<span class=\"_ _0\"></span>eiden lukum\u00e4\u00e4r\u00e4n paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tulla k<span class=\"_ _d\"></span>eskiarvolla. Laimennusv<span class=\"_ _d\"></span>aikutuksella oikaistu osak<span class=\"_ _d\"></span>ek<span class=\"_ _0\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan ott<span class=\"_ _0\"></span>amalla huomioon mahdolliset laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at kantaosakk<span class=\"_ _d\"></span>eet liitty<span class=\"_ _0\"></span>en osakk<span class=\"_ _0\"></span>eina sel<span class=\"_ _d\"></span>vitett\u00e4<span class=\"_ _0\"></span>viin osak<span class=\"_ _0\"></span>epohjaisiin kannustinj\u00e4rjestelmiin. Kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 annetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t osakk<span class=\"_ _0\"></span>eet o<span class=\"_ _d\"></span>vat ehdollisesti liikk<span class=\"_ _d\"></span>eeseenlask<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via, jolloin ne huomioidaan laimennettua osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>taista tulosta lask<span class=\"_ _d\"></span>ettaessa optioiden tav<span class=\"_ _d\"></span>oin. Osakkeil<span class=\"_ _0\"></span>la ja optioilla on laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a vaikutus, kun niiden merkint\u00e4hinta sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en ty\u00f6n<span class=\"_ _0\"></span>tekij\u00e4n viel\u00e4 suorittamatt<span class=\"_ _d\"></span>oman ty\u00f6n k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on on a<span class=\"_ _4\"></span>lempi kuin osakk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen markkinahinta tilikaudella. Laimennus<span class=\"_ _d\"></span>vaikutuksek<span class=\"_ _d\"></span>si tulee liikk<span class=\"_ _d\"></span>eeseen laske<span class=\"_ _0\"></span>ttavien osakk<span class=\"_ _d\"></span>eiden lukum\u00e4\u00e4r\u00e4n ja niiden osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en lukum\u00e4\u00e4r\u00e4n v<span class=\"_ _d\"></span>\u00e4linen erotus, jotka olisi lask<span class=\"_ _d\"></span>ettu liikk<span class=\"_ _d\"></span>eeseen osakkeiden kauden k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4iseen markkinahintaan<span class=\"_ _2e6\"> </span>3.2 Osak<span class=\"_ _d\"></span>eperusteise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Osak<span class=\"_ _d\"></span>eperusteiset maksut<span class=\"_ _2e6\"> </span>Kalmarilla on osak<span class=\"_ _d\"></span>epohjaisia kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4, joissa maksut suorit<span class=\"_ _0\"></span>etaan osakk<span class=\"_ _0\"></span>eina tai k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v<span class=\"_ _d\"></span>\u00e4t etuudet arv<span class=\"_ _d\"></span>ostetaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon niiden my<span class=\"_ _0\"></span>\u00f6nt\u00e4mishe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4 ja kirjat<span class=\"_ _0\"></span>aan kuluksi tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan<span class=\"_ _4\"></span> tasaerin\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson aik<span class=\"_ _0\"></span>ana. Osakk<span class=\"_ _0\"></span>eina makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an etuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o perustuu osakkeen markkinahin<span class=\"_ _0\"></span>taan my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4. Osakk<span class=\"_ _0\"></span>eina makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a etuus sis\u00e4l<span class=\"_ _0\"></span>t\u00e4\u00e4 osakk<span class=\"_ _d\"></span>eina ma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>van palkkion sek<span class=\"_ _0\"></span>\u00e4 tulo<span class=\"_ _d\"></span>verojen maksuun k\u00e4<span class=\"_ _d\"></span>ytett\u00e4v<span class=\"_ _d\"></span>\u00e4n osan osakepalkkio<span class=\"_ _0\"></span>ta, mik\u00e4li Kalmaril<span class=\"_ _0\"></span>la on v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisuus suorittaa ennak<span class=\"_ _d\"></span>onpid<span class=\"_ _4\"></span>\u00e4ty<span class=\"_ _d\"></span>s<span class=\"_ _4\"></span>. Oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina instrumentteina makse<span class=\"_ _0\"></span>ttavia osak<span class=\"_ _d\"></span>eperusteisia etuuk<span class=\"_ _d\"></span>sia ei uudelleenarvost<span class=\"_ _d\"></span>eta ja niist\u00e4 kirjataan omaan p\u00e4\u00e4omaan kulua vast<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>a lis\u00e4y<span class=\"_ _0\"></span>s. Rahana makse<span class=\"_ _0\"></span>ttav<span class=\"_ _0\"></span>a osak<span class=\"_ _d\"></span>eperusteinen etuus arv<span class=\"_ _d\"></span>ostetaan k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon kunkin tilikauden p\u00e4\u00e4tty<span class=\"_ _0\"></span>ess\u00e4 v<span class=\"_ _0\"></span>elan suorittamishetk<span class=\"_ _d\"></span>een asti sek\u00e4 kirjataan v<span class=\"_ _d\"></span>elaksi taseeseen.<span class=\"_ _2e6\"> </span>E<span class=\"_ _d\"></span>tuuksien kuluksi kirja<span class=\"_ _d\"></span>ttava m\u00e4\u00e4r\u00e4 perustuu k<span class=\"_ _d\"></span>onsernin arvioon pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elun suorittamiseen ja tulok<span class=\"_ _0\"></span>seen perustuvien oik<span class=\"_ _0\"></span>euden syn<span class=\"_ _0\"></span>tymiseht<span class=\"_ _0\"></span>ojen mukaisesti makse<span class=\"_ _0\"></span>ttavien e<span class=\"_ _0\"></span>tuuksien m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson l<span class=\"_ _0\"></span>opussa. Markkinaperusteise<span class=\"_ _0\"></span>t ehdot sek\u00e4 muut kuin ansain<span class=\"_ _0\"></span>taehdot o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon etuuden k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4 arv<span class=\"_ _0\"></span>oa m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4. Sen sijaan ei-markkinaperusteisia eht<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, jotka perustuv<span class=\"_ _0\"></span>at esimerkik<span class=\"_ _0\"></span>si kannatt<span class=\"_ _0\"></span>avuut<span class=\"_ _0\"></span>een tai liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aihdon kasvuun, ei o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ta huomioon m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 etuuden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4 ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa, vaan ne vaikutta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t arvioon etuuk<span class=\"_ _0\"></span>sien lopullisesta m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4. K<span class=\"_ _d\"></span>onserni p\u00e4ivitt\u00e4\u00e4 oletuk<span class=\"_ _0\"></span>sen lopullisesta etuuk<span class=\"_ _0\"></span>sien m\u00e4\u00e4r\u00e4st\u00e4 kunkin tilik<span class=\"_ _0\"></span>auden p\u00e4\u00e4tty<span class=\"_ _d\"></span>ess\u00e4 ja kirjaa ar<span class=\"_ _4\"></span>vioiden muut<span class=\"_ _0\"></span>okset tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>3.<span class=\"_ _d\"></span>4 El\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin el\u00e4kej\u00e4rjestel<span class=\"_ _d\"></span>yt noudatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t eri maiden paikallisia s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 ja k\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6j\u00e4. N\u00e4m\u00e4 el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt luokitellaan jok<span class=\"_ _d\"></span>o maksu- tai etuuspohjaisik<span class=\"_ _0\"></span>si j\u00e4rjestel<span class=\"_ _d\"></span>yiksi.<span class=\"_ _2e6\"> </span>Maksupohjaise<span class=\"_ _0\"></span>t j\u00e4rjestel<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at ty<span class=\"_ _d\"></span>\u00f6suhteen p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>eisi\u00e4 etuuksia k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4, j<span class=\"_ _4\"></span>oiden mukaisesti k<span class=\"_ _d\"></span>onserni suorittaa kiint<span class=\"_ _0\"></span>eit\u00e4 maksuja erillisell<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6lle ilman oik<span class=\"_ _0\"></span>eudellista tai t<span class=\"_ _d\"></span>osiasia<span class=\"_ _4\"></span>llist<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>etta suorittaa lis\u00e4maksuja, jos rahast<span class=\"_ _0\"></span>olla ei ole riitt\u00e4<span class=\"_ _0\"></span>v\u00e4sti v<span class=\"_ _d\"></span>aroja kaikkien niiden ty<span class=\"_ _0\"></span>\u00f6suhde-<span class=\"_ _2e6\"> </span>etuuk<span class=\"_ _0\"></span>sien suorittamiseen, jotka perustuv<span class=\"_ _d\"></span>at tarkastel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>ana olev<span class=\"_ _0\"></span>an kauden ja aikaisempien kausien ty<span class=\"_ _d\"></span>\u00f6suoritukseen. K<span class=\"_ _d\"></span>onsernin suoritukset mak<span class=\"_ _d\"></span>supohjaisiin j\u00e4rjestel<span class=\"_ _d\"></span>yihin kirjataan kuluksi sil<span class=\"_ _0\"></span>le tilikaudell<span class=\"_ _0\"></span>e, jota v<span class=\"_ _d\"></span>eloitus k<span class=\"_ _d\"></span>oskee.<span class=\"_ _2e6\"> </span>E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at el\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4, joissa k<span class=\"_ _0\"></span>onserni itse vastaa el\u00e4k<span class=\"_ _d\"></span>emaksuv<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteista ja k<span class=\"_ _0\"></span>antaa riskin v<span class=\"_ _0\"></span>astuuv<span class=\"_ _0\"></span>elan arv<span class=\"_ _0\"></span>on sek\u00e4 var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en tuot<span class=\"_ _d\"></span>on muutoksista. E<span class=\"_ _d\"></span>tuuspohjaisista el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 merkit\u00e4\u00e4n taseeseen v<span class=\"_ _d\"></span>ela<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>si v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een raportoin<span class=\"_ _d\"></span>tikauden p\u00e4\u00e4ttymisp\u00e4iv\u00e4n nyky<span class=\"_ _d\"></span>arvo, josta v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n j\u00e4rjestel<span class=\"_ _d\"></span>yyn kuuluvat v<span class=\"_ _0\"></span>arat k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon arvoste<span class=\"_ _d\"></span>ttuna<span class=\"_ _4\"></span>. K<span class=\"_ _d\"></span>unkin merkitt\u00e4v\u00e4n el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn osalta e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vastuun m\u00e4\u00e4ritt<span class=\"_ _0\"></span>\u00e4\u00e4 vuosittain riippumat<span class=\"_ _0\"></span>on aktuaari k\u00e4ytt\u00e4en ennak<span class=\"_ _d\"></span>oituun etuusoik<span class=\"_ _d\"></span>eusyksikk<span class=\"_ _d\"></span>\u00f6\u00f6n perustuvaa menet<span class=\"_ _d\"></span>elm\u00e4\u00e4 (projected unit cr<span class=\"_ _d\"></span>edit method)<span class=\"_ _d\"></span>. El\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen n<span class=\"_ _0\"></span>ykyarv<span class=\"_ _d\"></span>o saadaan diskon<span class=\"_ _0\"></span>ttaamalla arvioidut vastaise<span class=\"_ _d\"></span>t maksettav<span class=\"_ _d\"></span>at rahavirr<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>ytt\u00e4en disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orkona j\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>vilta laina-ajoil<span class=\"_ _d\"></span>taan ja valuutoil<span class=\"_ _d\"></span>taan makse<span class=\"_ _d\"></span>ttavia el\u00e4k<span class=\"_ _0\"></span>e-etuuksia v<span class=\"_ _d\"></span>astaavia yrityst<span class=\"_ _0\"></span>en liikk<span class=\"_ _d\"></span>eelle laskemien k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>ea<span class=\"_ _4\"></span>laatuist<span class=\"_ _d\"></span>en joukko<span class=\"_ _d\"></span>velkakirjalainojen tai v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tion liikk<span class=\"_ _d\"></span>eelle laskemien joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen markkinatuott<span class=\"_ _0\"></span>oja. K\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v\u00e4<span class=\"_ _d\"></span>t disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n kussakin maassa ulk<span class=\"_ _d\"></span>opuolisen aktuaarin toimesta. Mik\u00e4li j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 kirjataan v<span class=\"_ _d\"></span>ara taseeseen, kirjattav<span class=\"_ _d\"></span>an omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4 on palautuk<span class=\"_ _0\"></span>sena j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 tai vast<span class=\"_ _0\"></span>aisten j\u00e4rjestel<span class=\"_ _d\"></span>yyn suorite<span class=\"_ _0\"></span>ttavien mak<span class=\"_ _d\"></span>suj<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>\u00e4hennyksen\u00e4 saa<span class=\"_ _d\"></span>tavan taloudel<span class=\"_ _0\"></span>lisen hy<span class=\"_ _d\"></span>\u00f6dyn nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tappiot liittyen e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn uudelleen arv<span class=\"_ _d\"></span>ostamiseen sek\u00e4 omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4n mahdollinen vaikutus kirja<span class=\"_ _0\"></span>taan suoraan muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. E<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaiseen el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t kor<span class=\"_ _0\"></span>ot ja kaikki muut kul<span class=\"_ _0\"></span>ut kirjataan suor<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti.<span class=\"_ _2e6\"> </span>Mik\u00e4li etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 muute<span class=\"_ _0\"></span>taan tai supiste<span class=\"_ _d\"></span>taan, muutos etuudessa kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tuloslask<span class=\"_ _d\"></span>elmaan sil<span class=\"_ _0\"></span>t\u00e4 osin kuin se perustuu etuuden saajan aiempaan ty<span class=\"_ _d\"></span>\u00f6suoritukseen.<span class=\"_ _2e6\"> </span>4<span class=\"_ _d\"></span>. T<span class=\"_ _6\"></span>ulo<span class=\"_ _2\"></span>v<span class=\"_ _d\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>ulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elman tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t k<span class=\"_ _d\"></span>onserniyhti\u00f6iden ver<span class=\"_ _d\"></span>otett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan tuloon perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t, lask<span class=\"_ _d\"></span>ennallisten v<span class=\"_ _d\"></span>erojen muutokse<span class=\"_ _0\"></span>t ja aikaisempien kausien v<span class=\"_ _0\"></span>erojen oikaisut. V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuv<span class=\"_ _d\"></span>at tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t lask<span class=\"_ _d\"></span>etaan k\u00e4ytt\u00e4en paik<span class=\"_ _0\"></span>allisia v<span class=\"_ _d\"></span>erokant<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ja -lak<span class=\"_ _d\"></span>eja, j<span class=\"_ _4\"></span>otk<span class=\"_ _0\"></span>a on s\u00e4\u00e4detty tai k\u00e4<span class=\"_ _d\"></span>yt\u00e4nn\u00f6ss\u00e4 hyv\u00e4k<span class=\"_ _d\"></span>sytty raportoin<span class=\"_ _0\"></span>tikauden lopussa. V<span class=\"_ _2\"></span>ero kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan paitsi sil<span class=\"_ _d\"></span>t\u00e4 osin kuin se liittyy muuhun laajaan tulokseen kirjattuihin eriin, jolloin v<span class=\"_ _0\"></span>ero esit<span class=\"_ _d\"></span>et\u00e4\u00e4n muussa laajassa tuloksessa. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erot lask<span class=\"_ _d\"></span>etaan v\u00e4liaik<span class=\"_ _0\"></span>aisista eroist<span class=\"_ _0\"></span>a var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _d\"></span>elkojen v<span class=\"_ _0\"></span>eroarv<span class=\"_ _d\"></span>ojen ja kirjanpitoarv<span class=\"_ _0\"></span>ojen v\u00e4lill\u00e4 sek\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _d\"></span>erotappioista. Lask<span class=\"_ _d\"></span>ennallinen v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>a kirjataan taseeseen t\u00e4y<span class=\"_ _d\"></span>sim\u00e4\u00e4r\u00e4isen\u00e4 ja ver<span class=\"_ _d\"></span>osaaminen siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v\u00e4henn<span class=\"_ _0\"></span>ysk<span class=\"_ _d\"></span>elpoinen v\u00e4liaikainen er<span class=\"_ _0\"></span>o ja k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4t\u00f6n v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio v<span class=\"_ _d\"></span>oidaan k\u00e4ytt\u00e4\u00e4 tule<span class=\"_ _d\"></span>vien vuosien ver<span class=\"_ _d\"></span>otetta<span class=\"_ _d\"></span>vaa tuloa vastaan. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t m\u00e4\u00e4ritet\u00e4\u00e4n niiden v<span class=\"_ _d\"></span>erokant<span class=\"_ _0\"></span>ojen ja -lakien perusteella, jotka on s\u00e4\u00e4detty t<span class=\"_ _0\"></span>ai k\u00e4yt\u00e4nn\u00f6ss\u00e4 h<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _0\"></span>ytty raportoin<span class=\"_ _d\"></span>tikauden lopussa, ja joiden olete<span class=\"_ _d\"></span>taan olev<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>oimassa, kun lask<span class=\"_ _0\"></span>ennallinen v<span class=\"_ _d\"></span>erosaaminen realisoituu tai v<span class=\"_ _d\"></span>erov<span class=\"_ _d\"></span>elka suorite<span class=\"_ _d\"></span>taan. Tilanteissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen ver<span class=\"_ _d\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyy ep\u00e4v<span class=\"_ _0\"></span>armuutta, yhti\u00f6 arvioi ep\u00e4v<span class=\"_ _d\"></span>armo<span class=\"_ _4\"></span>ja v<span class=\"_ _d\"></span>eropositioita jok<span class=\"_ _0\"></span>o erikseen tai yh<span class=\"_ _d\"></span>ten\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuutena, perustuen siihen kumpi menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ytapa parhaiten ennak<span class=\"_ _d\"></span>oi ep\u00e4v<span class=\"_ _0\"></span>armuuden to<span class=\"_ _0\"></span>teutumista. Kirja<span class=\"_ _0\"></span>ttuja tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oja oikaistaan, jos pidet\u00e4\u00e4n todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isen\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomainen tai toimiv<span class=\"_ _d\"></span>altainen tuomioistuin ei hyv\u00e4k<span class=\"_ _d\"></span>sy Kalmarin tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oilmoituksella so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamaa ep\u00e4varmaa v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>\u00e4. T<span class=\"_ _2\"></span>ulov<span class=\"_ _d\"></span>eroja oikaistaan t<span class=\"_ _0\"></span>\u00e4ll\u00f6in jok<span class=\"_ _d\"></span>o perustuen arvioituun todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isimp\u00e4\u00e4n m\u00e4\u00e4r\u00e4\u00e4n tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>vaan painot<span class=\"_ _d\"></span>ettuun keskim\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4iseen ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon lopullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 huomioiden v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>viranomaisen odote<span class=\"_ _d\"></span>tun hyv\u00e4k<span class=\"_ _d\"></span>synn\u00e4n valitul<span class=\"_ _0\"></span>le v<span class=\"_ _0\"></span>erok<span class=\"_ _0\"></span>\u00e4sittel<span class=\"_ _d\"></span>ylle<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Pilari 2<span class=\"_ _2e6\"> </span>Pilari 2 on OECD:n s\u00e4\u00e4n<span class=\"_ _d\"></span>tel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>okonaisuus, jonka my<span class=\"_ _d\"></span>\u00f6t\u00e4 globaalin talouden digitalisoitumiseen liittyviin v<span class=\"_ _0\"></span>erohaast<span class=\"_ _d\"></span>eisiin pyrit\u00e4\u00e4n v<span class=\"_ _0\"></span>astaamaan ott<span class=\"_ _0\"></span>amalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n Global Anti-Base Erosion (<span class=\"_ _2\"></span>GloBE) -s\u00e4\u00e4nn\u00f6<span class=\"_ _0\"></span>t ja siihen liittyv\u00e4 15 prosen<span class=\"_ _0\"></span>tin maailmanlaajuinen v\u00e4himm\u00e4is<span class=\"_ _d\"></span>vero<span class=\"_ _d\"></span>. GloBE -s\u00e4\u00e4nn\u00f6t on ot<span class=\"_ _d\"></span>ettu laajal<span class=\"_ _0\"></span>ti k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n tammikuusta 2024 alk<span class=\"_ _0\"></span>aen maissa, joissa Kalmarilla on toimin<span class=\"_ _d\"></span>taa, mukaanlukien Suomessa, johon Kalmar on rekist<span class=\"_ _d\"></span>er\u00f6ity<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>IASB:n IA<span class=\"_ _0\"></span>S 12:een julkaisemien muut<span class=\"_ _d\"></span>osten mukaan Kalmar on so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tanut IAS 12:n kappaleessa 4A s\u00e4\u00e4de<span class=\"_ _0\"></span>tty\u00e4 poikk<span class=\"_ _d\"></span>eusta, eik\u00e4 se ole kirjannut eik\u00e4 esitt\u00e4nyt tie<span class=\"_ _0\"></span>toja Pilari 2:sta johtuvista lask<span class=\"_ _d\"></span>ennallisista v<span class=\"_ _d\"></span>erosaamisista tai -<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eloista. Pilari 2<span class=\"_ _d\"></span>-<span class=\"_ _4\"></span>liit\u00e4nn\u00e4ise<span class=\"_ _0\"></span>t tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot on esit<span class=\"_ _0\"></span>etty erill\u00e4\u00e4n muist<span class=\"_ _0\"></span>a tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oista.<span class=\"_ _2e6\"> </span>5.2 V<span class=\"_ _6\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus arvost<span class=\"_ _d\"></span>etaan hankintamenoon tai sit<span class=\"_ _0\"></span>\u00e4 alempaan arvioituun nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvoon. Hankin<span class=\"_ _d\"></span>tameno m\u00e4\u00e4ritet\u00e4\u00e4n p\u00e4\u00e4asiassa paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun k<span class=\"_ _d\"></span>eskihinnan menetelm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. V<span class=\"_ _2\"></span>araston hankintamenoon sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n ostohin<span class=\"_ _0\"></span>ta sek\u00e4 kuljetus- ja v<span class=\"_ _0\"></span>almistuskustannuk<span class=\"_ _0\"></span>set. Itse v<span class=\"_ _d\"></span>almistettujen valmiiden ja k<span class=\"_ _d\"></span>eskener<span class=\"_ _d\"></span>\u00e4isten tuotteiden hankin<span class=\"_ _d\"></span>tameno sis\u00e4lt\u00e4\u00e4 r<span class=\"_ _0\"></span>aaka-ainee<span class=\"_ _0\"></span>t, v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t valmistuspalka<span class=\"_ _0\"></span>t ja muut v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t menot sek\u00e4 suht<span class=\"_ _d\"></span>eellisen osuuden valmistuk<span class=\"_ _d\"></span>sen muuttuvista kustannuksista ja kiint<span class=\"_ _d\"></span>eist\u00e4 yleismenoista. Nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvo on t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisessa liik<span class=\"_ _d\"></span>etoiminnassa saata<span class=\"_ _d\"></span>va arvioitu myyntihin<span class=\"_ _0\"></span>ta v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arvioiduilla tuott<span class=\"_ _d\"></span>een valmiiksi saa<span class=\"_ _0\"></span>ttamisesta ja myynnist\u00e4 johtuvilla menoil<span class=\"_ _0\"></span>la. Jos vaiht<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>omaisuuden hankintameno ylitt\u00e4\u00e4 sen nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvon, v<span class=\"_ _d\"></span>aihto-omaisuuden arvoon kirja<span class=\"_ _0\"></span>taan ep\u00e4kuranttius<span class=\"_ _d\"></span>varaus. Kirjattu ep\u00e4kuran<span class=\"_ _d\"></span>ttiusvaraus sis\u00e4l<span class=\"_ _d\"></span>tyy vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuuden kirjanpitoarv<span class=\"_ _d\"></span>oon<span class=\"_ _2e6\"> </span>5.<span class=\"_ _d\"></span>3 My<span class=\"_ _4\"></span>yntisaamise<span class=\"_ _d\"></span>t ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat saamiset<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Myyntisaamiset ja sopimuk<span class=\"_ _d\"></span>siin perustuvat omaisuuser\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Myyntisaamiset o<span class=\"_ _d\"></span>vat laskut<span class=\"_ _d\"></span>ettuja asiakassaamisia perustuen Kalmarin oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkaille l<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tuista ta<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista tai palv<span class=\"_ _d\"></span>eluista, kun n\u00e4m\u00e4 oik<span class=\"_ _d\"></span>eud<span class=\"_ _4\"></span>et o<span class=\"_ _d\"></span>vat ehdol<span class=\"_ _0\"></span>lisia vain ajan kulumisest<span class=\"_ _0\"></span>a. Sopimuksiin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat laskutt<span class=\"_ _0\"></span>amatt<span class=\"_ _0\"></span>omia asiakassaata<span class=\"_ _0\"></span>via perustuen Kalmarin oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkail<span class=\"_ _0\"></span>le luo<span class=\"_ _d\"></span>vutetuista ta<span class=\"_ _d\"></span>varoista tai pal<span class=\"_ _d\"></span>veluista, kun n\u00e4iden oik<span class=\"_ _d\"></span>euksien eht<span class=\"_ _d\"></span>ona on j<span class=\"_ _4\"></span>okin muu kuin pelkk\u00e4 ajan kuluminen, kuten so<span class=\"_ _d\"></span>vittu laskutuksen ajoitus tai pr<span class=\"_ _0\"></span>ojektin vaiheet. Sopimusv<span class=\"_ _0\"></span>arat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin laskuttamattomia saamisia, jotk<span class=\"_ _0\"></span>a liittyv\u00e4<span class=\"_ _0\"></span>t asiakassopimuksiin, joissa tuot<span class=\"_ _d\"></span>ot kirjataan v<span class=\"_ _0\"></span>almiusasteen perust<span class=\"_ _d\"></span>eella ajan kuluessa ja tulout<span class=\"_ _0\"></span>ettu m\u00e4\u00e4r\u00e4 ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>tuksen.<span class=\"_ _2e6\"> </span>Myyntisaamiset ja sopimuk<span class=\"_ _0\"></span>siin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t kirja<span class=\"_ _0\"></span>taan alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>villa luott<span class=\"_ _d\"></span>otappioilla ja my<span class=\"_ _d\"></span>\u00f6hemmin jaksot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>villa luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla. L<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriski\u00e4 arvioidaan saamisten s<span class=\"_ _d\"></span>ystemaattisel<span class=\"_ _0\"></span>la ja jatkuv<span class=\"_ _0\"></span>alla seurannalla osana l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriskin hallint<span class=\"_ _0\"></span>aa. Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varaus kirjataan odot<span class=\"_ _0\"></span>ettujen luott<span class=\"_ _d\"></span>otappioiden perusteella, jotk<span class=\"_ _0\"></span>a mitataan sek<span class=\"_ _0\"></span>\u00e4 historiallisen ett\u00e4 tule<span class=\"_ _d\"></span>vaisuuden luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioarvion perusteella. Hist<span class=\"_ _0\"></span>oriaan perustuva luott<span class=\"_ _d\"></span>otappioarviointi m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n mekaanisesti k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 varausma<span class=\"_ _0\"></span>triisia, jossa arvonalen<span class=\"_ _d\"></span>tuminen m\u00e4\u00e4ritet\u00e4\u00e4n hist<span class=\"_ _0\"></span>oriallisista luo<span class=\"_ _d\"></span>ttotappioista ja asiakassaamisten ik<span class=\"_ _0\"></span>\u00e4\u00e4ntymisest\u00e4 johdettujen riskipainojen perusteel<span class=\"_ _0\"></span>la. T<span class=\"_ _2\"></span>ulev<span class=\"_ _d\"></span>aisuutta kosk<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>va luo<span class=\"_ _d\"></span>ttotappioarviointi m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n e<span class=\"_ _0\"></span>teenp\u00e4in k<span class=\"_ _0\"></span>atso<span class=\"_ _d\"></span>valla anal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysil<span class=\"_ _0\"></span>l\u00e4, jonka mukaisesti saata<span class=\"_ _d\"></span>valle tai saamisryhm\u00e4lle v<span class=\"_ _d\"></span>oidaan kirjata luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksen ensimm\u00e4isen osan ylitt\u00e4v<span class=\"_ _d\"></span>\u00e4 arvonalentuminen. Arv<span class=\"_ _0\"></span>onalentumiset ja v<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan myytyjen tav<span class=\"_ _0\"></span>aroiden hankintamenoon. L<span class=\"_ _d\"></span>uottot<span class=\"_ _0\"></span>appiot kirjataan pois vir<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llisen sel<span class=\"_ _d\"></span>vitystila- tai k<span class=\"_ _d\"></span>onkurssi-ilmoituksen my<span class=\"_ _d\"></span>\u00f6t\u00e4, mik\u00e4 vah<span class=\"_ _d\"></span>vistaa sen, ettei saamista perit\u00e4.<span class=\"_ _2e6\"> </span>5.<span class=\"_ _0\"></span>5 V<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>auk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs470\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs471\">V<span class=\"_ _2\"></span>araukset<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs472\">V<span class=\"_ _2\"></span>araus merkit\u00e4\u00e4n taseeseen, kun k<span class=\"_ _d\"></span>onsernilla on aikaisemman tapahtuman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs473\">seurauk<span class=\"_ _0\"></span>sena olemassa ole<span class=\"_ _d\"></span>va oik<span class=\"_ _0\"></span>eudellinen tai t<span class=\"_ _0\"></span>osiasiallinen v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite ja on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs474\">todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een t\u00e4ytt\u00e4minen edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4\u00e4 taloudellista suoritusta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs475\">tai aiheuttaa taloudel<span class=\"_ _0\"></span>lisen menetyksen. L<span class=\"_ _0\"></span>is\u00e4ksi v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n on ol<span class=\"_ _d\"></span>tava </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs476\">luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti arvioitavissa. V<span class=\"_ _2\"></span>arauksena kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 vastaa parast<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs477\">arviota menoista, joita olemassa ole<span class=\"_ _d\"></span>van v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteen t\u00e4ytt<span class=\"_ _0\"></span>\u00e4minen edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs478\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. Jos rahan aik<span class=\"_ _0\"></span>a-arv<span class=\"_ _d\"></span>on vaikutus on olennainen, varauk<span class=\"_ _d\"></span>sen<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs479\">m\u00e4\u00e4r\u00e4n\u00e4 kirjat<span class=\"_ _0\"></span>aan odote<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en menojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47a\">T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t tuott<span class=\"_ _d\"></span>eiden korjaamisesta tai k<span class=\"_ _d\"></span>orvaamisesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47b\">aiheutuva<span class=\"_ _0\"></span>t odot<span class=\"_ _0\"></span>etut kustannuk<span class=\"_ _d\"></span>set, mik\u00e4li takuuaikaa on tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47c\">j\u00e4ljell\u00e4. T<span class=\"_ _2\"></span>akuuvar<span class=\"_ _0\"></span>austen lask<span class=\"_ _d\"></span>enta perustuu aiempaan k<span class=\"_ _d\"></span>okemuk<span class=\"_ _d\"></span>seen korjaust<span class=\"_ _0\"></span>en ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47d\">k<span class=\"_ _d\"></span>or<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>austen m\u00e4\u00e4rist\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47e\">T<span class=\"_ _2\"></span>uote<span class=\"_ _d\"></span>vastuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t odotetut kustannuk<span class=\"_ _d\"></span>set asiakasv<span class=\"_ _d\"></span>aateiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs47f\">hyvitt\u00e4misest\u00e4, mik\u00e4li v<span class=\"_ _d\"></span>aateen m\u00e4\u00e4r\u00e4, todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys ja t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuminen o<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs480\">arvioitavissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs481\">T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>ppiollisista sopimuk<span class=\"_ _d\"></span>sista kirjataan var<span class=\"_ _0\"></span>aus, kun vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteiden t\u00e4ytt\u00e4misek<span class=\"_ _0\"></span>si </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs482\">vaaditta<span class=\"_ _d\"></span>vat v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00f6m\u00e4t meno<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>litt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t sopimuksesta saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at hy<span class=\"_ _0\"></span>\u00f6dyt.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs483\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus kirjat<span class=\"_ _0\"></span>aan, kun k<span class=\"_ _0\"></span>onserni on laatinut yk<span class=\"_ _0\"></span>sityisk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs484\">uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>man, aloittanut suunnit<span class=\"_ _0\"></span>elman toimeenpanon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs485\">tai asianmukaisesti tiedott<span class=\"_ _0\"></span>anut asiasta. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs486\">suunnitelmassa tul<span class=\"_ _0\"></span>ee olla yksil<span class=\"_ _0\"></span>\u00f6ityn\u00e4 mit\u00e4 toimin<span class=\"_ _0\"></span>toja ja henkil\u00f6s<span class=\"_ _0\"></span>t\u00f6\u00e4 se </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs487\">k<span class=\"_ _d\"></span>oskee sek\u00e4 mik\u00e4 on sen arvioitu t<span class=\"_ _d\"></span>oteuttamisaika<span class=\"_ _d\"></span>taulu ja -kustannukset. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs488\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus ja muut t<span class=\"_ _0\"></span>oiminnan sopeuttamiseen liittyv\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs489\">kustannukse<span class=\"_ _d\"></span>t kirjataan sen toiminnon kuluihin, mihin ne luon<span class=\"_ _0\"></span>teensa puolest<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs48a\">liittyv\u00e4t. K<span class=\"_ _d\"></span>un kyseess\u00e4 on merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4 Kalmarin tai sen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>a-alueen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs48b\">uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>ma, varaus ja muut t<span class=\"_ _d\"></span>oiminnan sopeuttamiseen<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs48c\">liittyv\u00e4t kust<span class=\"_ _0\"></span>annukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa erillisen\u00e4 er\u00e4n\u00e4<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti. 6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta -    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta -    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta -    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4 kertyneill\u00e4 poist<span class=\"_ _d\"></span>oilla ja mahdollisilla arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _d\"></span>onalentumiset on kuv<span class=\"_ _0\"></span>attu tark<span class=\"_ _d\"></span>emmin laatimisperiaatt<span class=\"_ _d\"></span>eessa Arvonalentumise<span class=\"_ _d\"></span>t liitetiedon 6.<span class=\"_ _d\"></span>4 Poist<span class=\"_ _d\"></span>ot ja arv<span class=\"_ _0\"></span>onalentumiset yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4. Hankin<span class=\"_ _0\"></span>tameno arvioidulla j\u00e4\u00e4nn\u00f6sarvol<span class=\"_ _0\"></span>la v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 poiste<span class=\"_ _0\"></span>taan tasasuuruisina erin\u00e4 arvioituna taloudellisena vaikutusaik<span class=\"_ _0\"></span>anaan seuraav<span class=\"_ _d\"></span>asti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>oneet ja laittee<span class=\"_ _0\"></span>t 2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>10 vuotta -    Rak<span class=\"_ _d\"></span>ennukset 5\u201340 vuo<span class=\"_ _0\"></span>tta -    Maa- ja v<span class=\"_ _0\"></span>esialueita ei poist<span class=\"_ _0\"></span>eta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden j\u00e4\u00e4nn\u00f6sarvo ja taloudell<span class=\"_ _0\"></span>inen vaikutusaika t<span class=\"_ _0\"></span>arkiste<span class=\"_ _0\"></span>taan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t perusparannusmenot sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n jok<span class=\"_ _d\"></span>o hy<span class=\"_ _0\"></span>\u00f6dykkeen t<span class=\"_ _0\"></span>asearvoon t<span class=\"_ _0\"></span>ai ero<span class=\"_ _d\"></span>tetaan omaksi h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eekseen kun niist\u00e4 odo<span class=\"_ _d\"></span>tetaan tule<span class=\"_ _d\"></span>vaisuudessa taloudellista hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 ja niist\u00e4 aiheutunee<span class=\"_ _d\"></span>t kustannukset v<span class=\"_ _d\"></span>oidaan erottaa t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisista k<span class=\"_ _d\"></span>orjaus- ja kunnossapitokustannuksista. Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en myyntiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>oon.<span class=\"_ _2e6\"> </span>6.<span class=\"_ _d\"></span>4 Pois<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onalentumise<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumiset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni arvioi jokaisena tilinp\u00e4\u00e4t\u00f6sp\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4, onk<span class=\"_ _0\"></span>o jonkin omaisuuser\u00e4n arv<span class=\"_ _0\"></span>on alentumisesta viitt<span class=\"_ _d\"></span>eit\u00e4. Mik\u00e4li viitteit\u00e4 ilmenee, suori<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan kyseisell<span class=\"_ _0\"></span>e omaisuuser\u00e4lle arv<span class=\"_ _d\"></span>onalentumistes<span class=\"_ _0\"></span>taus. Arvonal<span class=\"_ _0\"></span>entumist<span class=\"_ _0\"></span>estiss\u00e4 arvioidaan kyseisest\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4st\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4viss\u00e4 ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>. Aineellist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> ja aineett<span class=\"_ _0\"></span>omien omaisuuserien tai liik<span class=\"_ _d\"></span>earvon osal<span class=\"_ _d\"></span>ta kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vaa raham\u00e4\u00e4r\u00e4\u00e4 v<span class=\"_ _d\"></span>astaa omaisuuser\u00e4n k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla tai si<span class=\"_ _0\"></span>t\u00e4 k<span class=\"_ _d\"></span>orkeampi kassa<span class=\"_ _0\"></span>virtaperusteinen k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvo<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> Mik\u00e4li k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4 ei p<span class=\"_ _d\"></span>ystyt\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n yksitt\u00e4isen omaisuuser\u00e4n tasolla, arv<span class=\"_ _d\"></span>onalentumistarv<span class=\"_ _0\"></span>etta tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan sill\u00e4 alimmalla rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n (<span class=\"_ _2\"></span>CGU) tasolla, jo<span class=\"_ _4\"></span>ka on p\u00e4\u00e4osin muista yk<span class=\"_ _d\"></span>sik\u00f6ist\u00e4 riippumaton ja jonka r<span class=\"_ _d\"></span>ahavirrat o<span class=\"_ _d\"></span>vat er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa muid<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>astaavien yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden<span class=\"_ _4\"></span> rahavirr<span class=\"_ _d\"></span>oista.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvoon liittyv\u00e4 arv<span class=\"_ _d\"></span>onalentumistappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan, kun<span class=\"_ _4\"></span> rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n kirjanpitoarv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n. Arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvoon ja sen j\u00e4lkeen suh<span class=\"_ _d\"></span>teellisesti muihin omaisuuseriin. Liik<span class=\"_ _d\"></span>earvosta kirja<span class=\"_ _0\"></span>ttuja arv<span class=\"_ _0\"></span>onalentumistappioita ei v<span class=\"_ _d\"></span>oida peruuttaa my<span class=\"_ _d\"></span>\u00f6hemmin.<span class=\"_ _2e6\"> </span>Muihin omaisuuseriin liittyv\u00e4t arv<span class=\"_ _d\"></span>onalentumistappiot kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li omaisuuser\u00e4n kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 siit\u00e4 kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>van raham\u00e4\u00e4r\u00e4n. Aiemmin tuloslask<span class=\"_ _d\"></span>elmaan kirjattu arv<span class=\"_ _d\"></span>onalentumistappio peruute<span class=\"_ _0\"></span>taan vain, mik<span class=\"_ _0\"></span>\u00e4li arviot k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vasta r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ham\u00e4\u00e4r\u00e4st<span class=\"_ _0\"></span>\u00e4 muuttuva<span class=\"_ _0\"></span>t olennaisesti. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>ta v<span class=\"_ _d\"></span>oidaan peruuttaa vain siihen asti, ett\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4n kirjanpitoarv<span class=\"_ _d\"></span>o nousee tasolle, jolla se olisi ollu<span class=\"_ _0\"></span>t ilman aikaisempien vuosien arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappion kirjaamista<span class=\"_ _2e6\"> </span>7<span class=\"_ _9e\"></span>. K<span class=\"_ _6\"></span>onsernin rak<span class=\"_ _2\"></span>enne<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsolidointiperiaattee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6n ja sen tyt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t, joissa emoyh<span class=\"_ _0\"></span>ti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta. M\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta saavut<span class=\"_ _0\"></span>etaan, kun Kalmar al<span class=\"_ _d\"></span>tistuu tai sill\u00e4 on oik<span class=\"_ _d\"></span>euksia muuttuvaan tuo<span class=\"_ _0\"></span>ttoon osall<span class=\"_ _0\"></span>istumisestaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eeseen, ja se py<span class=\"_ _d\"></span>sty<span class=\"_ _4\"></span>y vaiku<span class=\"_ _0\"></span>ttamaan tuott<span class=\"_ _0\"></span>oon \u00e4\u00e4nival<span class=\"_ _d\"></span>tansa kautta sijoitusk<span class=\"_ _d\"></span>ohteessa. Yleens\u00e4 olet<span class=\"_ _d\"></span>etaan, ett\u00e4 enemmist<span class=\"_ _0\"></span>\u00f6 \u00e4\u00e4nival<span class=\"_ _0\"></span>lasta johtaa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taan. K<span class=\"_ _d\"></span>un sij<span class=\"_ _4\"></span>oitusk<span class=\"_ _d\"></span>ohteen \u00e4\u00e4niv<span class=\"_ _0\"></span>allasta tai v<span class=\"_ _d\"></span>astaavista oik<span class=\"_ _d\"></span>euksista on v\u00e4hemm\u00e4n kuin enemmist<span class=\"_ _d\"></span>\u00f6, kaikki merkityksellise<span class=\"_ _d\"></span>t tosiasiat ja olosuht<span class=\"_ _0\"></span>eet o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon arvioitaessa, onk<span class=\"_ _d\"></span>o Kalmarilla m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>altaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Kalmar arvioi uudelleen, onk<span class=\"_ _d\"></span>o sill\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa, jos tosiasiat ja olosuht<span class=\"_ _d\"></span>eet viittaav<span class=\"_ _d\"></span>at siihen, ett\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan olennaisissa osissa tapahtuu muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sia. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n k<span class=\"_ _0\"></span>onsolidointi alkaa, kun Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan tyt\u00e4ryhti\u00f6ss\u00e4, ja p\u00e4\u00e4ttyy<span class=\"_ _2\"></span>, kun m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. Tilik<span class=\"_ _0\"></span>auden aikana hankitun tai luo<span class=\"_ _d\"></span>vutetun tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n var<span class=\"_ _0\"></span>at, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot ja kulut sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen siit\u00e4 he<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan siihen p\u00e4iv\u00e4\u00e4n asti, jolloin k<span class=\"_ _d\"></span>onserni lakkaa hallitsemasta tyt<span class=\"_ _0\"></span>\u00e4ryhti\u00f6t\u00e4.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitto tai tappio ja kukin muun laajan tuloslask<span class=\"_ _d\"></span>elman komponen<span class=\"_ _0\"></span>tti k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan k<span class=\"_ _d\"></span>onsernin emoyh<span class=\"_ _0\"></span>ti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille ja m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille<span class=\"_ _0\"></span>, vaikka t<span class=\"_ _0\"></span>\u00e4m\u00e4 johtaisi m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomien omist<span class=\"_ _0\"></span>ajien osuuden alij\u00e4\u00e4m\u00e4\u00e4n. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>siin tehd\u00e4\u00e4n tarvittaessa oikaisuja niiden laatimisperiaatt<span class=\"_ _d\"></span>eiden saattamiseksi k<span class=\"_ _d\"></span>onsernin laatimisperiaatteiden mukaisik<span class=\"_ _0\"></span>si. Kaikki k<span class=\"_ _d\"></span>onsernin sis\u00e4iset vara<span class=\"_ _d\"></span>t ja velat, oma p\u00e4\u00e4oma, tuot<span class=\"_ _d\"></span>ot, kulut ja kassavirr<span class=\"_ _0\"></span>at, jotk<span class=\"_ _0\"></span>a liittyv\u00e4t k<span class=\"_ _d\"></span>onsernin j\u00e4senten v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lisiin liik<span class=\"_ _d\"></span>etoimiin, eliminoidaan k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoitaessa.<span class=\"_ gs590\"> </span>T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n omistusosuuden muutos ilman m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allan menety<span class=\"_ _d\"></span>st\u00e4<span class=\"_ _4\"></span> k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisena liiket<span class=\"_ _d\"></span>oimena. Hankittaessa<span class=\"_ _4\"></span> m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuk<span class=\"_ _d\"></span>sia tyt\u00e4ryhti\u00f6ist\u00e4 mahdollisen<span class=\"_ _2e6\"> </span>vastikk<span class=\"_ _d\"></span>een ja tyt\u00e4ryhti\u00f6ss\u00e4 hankitun osuuden nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta er<span class=\"_ _0\"></span>otus kirjataan omaan p\u00e4\u00e4omaan. My<span class=\"_ _d\"></span>\u00f6s myynneist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille realisoitunee<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Kauden tulok<span class=\"_ _d\"></span>sen jako emo<span class=\"_ _0\"></span>yhti\u00f6n osakk<span class=\"_ _d\"></span>eenomistajille ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille esit<span class=\"_ _d\"></span>et\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa. M\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomil<span class=\"_ _0\"></span>le omistajill<span class=\"_ _0\"></span>e kuuluva oma p\u00e4\u00e4oma esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa omana er\u00e4n\u00e4\u00e4n.<span class=\"_ _2e6\"> </span>Jos k<span class=\"_ _d\"></span>onserni menett\u00e4\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llan tyt\u00e4ryrityk<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _4\"></span>, siihen liittyv\u00e4<span class=\"_ _d\"></span>t varat (<span class=\"_ _d\"></span>mukaan lukien liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2\"></span>), v<span class=\"_ _d\"></span>elat, m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allatt<span class=\"_ _d\"></span>omien omistajien osuus ja muut oman p\u00e4\u00e4oman osat kirjat<span class=\"_ _0\"></span>aan pois taseesta ja syn<span class=\"_ _d\"></span>tynyt voitt<span class=\"_ _d\"></span>o tai tappio kirjataan tulosv<span class=\"_ _d\"></span>aikutteisesti. J\u00e4ljelle j\u00e4\u00e4v\u00e4 sijoitus arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, saamiset, v<span class=\"_ _d\"></span>elat ja realisoituma<span class=\"_ _d\"></span>ttomat katt<span class=\"_ _d\"></span>eet sek\u00e4 sis\u00e4inen v<span class=\"_ _0\"></span>oitonjak<span class=\"_ _d\"></span>o eliminoidaan konserni<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6st\u00e4 laadittaessa. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden noudattama<span class=\"_ _0\"></span>t tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen laatimisperiaa<span class=\"_ _d\"></span>tteet on tarvittaessa muute<span class=\"_ _0\"></span>ttu vastaamaan k<span class=\"_ _d\"></span>onsernin noudattamia periaa<span class=\"_ _0\"></span>tteita<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtumat<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etapahtumat kirjat<span class=\"_ _0\"></span>aan tapahtumap\u00e4iv<span class=\"_ _0\"></span>\u00e4n kurssiin. Tilikauden p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 av<span class=\"_ _d\"></span>oimina olev<span class=\"_ _0\"></span>at k<span class=\"_ _d\"></span>onsernin sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset saamiset ja v<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin ja kurssier<span class=\"_ _0\"></span>ot kirja<span class=\"_ _0\"></span>taan tulosv<span class=\"_ _d\"></span>aikutteisesti paitsi suojauslask<span class=\"_ _d\"></span>ettavien erien osal<span class=\"_ _d\"></span>ta. My<span class=\"_ _4\"></span>ynnin ja ostojen v<span class=\"_ _0\"></span>arsinaiseen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>aan liittyv\u00e4t kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n myynnin tai ostojen oikaisuerin\u00e4.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan piiriss\u00e4 ole<span class=\"_ _0\"></span>vien, myyntiin ja ost<span class=\"_ _0\"></span>oihin k<span class=\"_ _d\"></span>ohdistettujen valuutt<span class=\"_ _0\"></span>asuojausten kurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot kirjataan ensin k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja lopuksi tuloslask<span class=\"_ _d\"></span>elmaan myynnin ja ostojen oikaisuerin\u00e4 samanaikaisesti niihin liittyvien liik<span class=\"_ _d\"></span>etapahtumien kanssa. Muiden varsinaiseen liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintaan liittyvien suojausten kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot kirjataan liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _d\"></span>ttoihin ja kuluihin. Rahoitukseen liittyv<span class=\"_ _0\"></span>\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan rahoitustuo<span class=\"_ _d\"></span>ttoihin ja -kuluihin.<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaiset k<span class=\"_ _d\"></span>onserniyritykset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserniyritysten eril<span class=\"_ _0\"></span>listilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t raportoidaan siin\u00e4 v<span class=\"_ _d\"></span>aluutassa, joka on kunkin yrityksen p\u00e4\u00e4asiallisen t<span class=\"_ _d\"></span>oimintaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n valuutt<span class=\"_ _0\"></span>a (\u201d<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta<span class=\"_ _2\"></span>\u201d). Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 sellaist<span class=\"_ _0\"></span>en k<span class=\"_ _0\"></span>onserniyrityst<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, joiden toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta ei ole euro<span class=\"_ _d\"></span>, tuloslaskelma<span class=\"_ _0\"></span>t ja rahavirr<span class=\"_ _0\"></span>at muunnet<span class=\"_ _0\"></span>aan euroon k<span class=\"_ _0\"></span>\u00e4ytt\u00e4en tilikauden k<span class=\"_ _d\"></span>eskikursseja ja taseiden varat ja v<span class=\"_ _d\"></span>elat k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kursse<span class=\"_ _0\"></span>ja. Eri kurssien k\u00e4<span class=\"_ _d\"></span>yt\u00f6st\u00e4 syn<span class=\"_ _0\"></span>tyv\u00e4t muun<span class=\"_ _0\"></span>toer<span class=\"_ _d\"></span>ot kirjataan k<span class=\"_ _d\"></span>onsernin laajan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elman erien kautta k<span class=\"_ _0\"></span>onsernin oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroihin. K<span class=\"_ _d\"></span>onsernin sis\u00e4isi\u00e4 lainasopimuksia v<span class=\"_ _d\"></span>oidaan k\u00e4sitell\u00e4 osana ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estointia, jos niiden takaisinmak<span class=\"_ _0\"></span>sua ei ole suunnitel<span class=\"_ _d\"></span>tu eik\u00e4 se ole t<span class=\"_ _0\"></span>odenn\u00e4k\u00f6is<span class=\"_ _0\"></span>t\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6s n\u00e4ihin inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eihin liittyv\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t k\u00e4sitel<span class=\"_ _0\"></span>l\u00e4\u00e4n oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroina. K<span class=\"_ _d\"></span>un suojauslask<span class=\"_ _0\"></span>entaa so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan ulk<span class=\"_ _d\"></span>omaiseen tyt\u00e4ryhti\u00f6\u00f6n tehdyn ne<span class=\"_ _0\"></span>ttosijoituk<span class=\"_ _0\"></span>sen suojaukseen, kirjat<span class=\"_ _0\"></span>aan suojaav<span class=\"_ _0\"></span>an instrumentin kurssiv<span class=\"_ _d\"></span>oittojen ja -t<span class=\"_ _0\"></span>appioiden tehokas osuus laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja teho<span class=\"_ _0\"></span>ton osuus tuloslask<span class=\"_ _d\"></span>elmaan. Ulk<span class=\"_ _0\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n hankinnasta syntyn<span class=\"_ _d\"></span>ytt\u00e4 liikearv<span class=\"_ _d\"></span>oa ja k\u00e4ypiin arv<span class=\"_ _0\"></span>oihin p\u00e4\u00e4semiseksi t<span class=\"_ _d\"></span>ehtyj\u00e4 oikaisuja k\u00e4sitell\u00e4\u00e4n ulk<span class=\"_ _d\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n varoina ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>, ja ne muunnet<span class=\"_ _0\"></span>aan tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin. T<span class=\"_ _2\"></span>\u00e4st\u00e4 syntyv\u00e4<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Eur<span class=\"_ _d\"></span>oalueen ulkopuolist<span class=\"_ _0\"></span>en tyt\u00e4r<span class=\"_ _d\"></span>-<span class=\"_ _2\"></span>, osa<span class=\"_ _4\"></span>kkuus- ja yht<span class=\"_ _d\"></span>eisyrityst<span class=\"_ _0\"></span>en hankintamenon eliminoinnista ja hankinnan j\u00e4lk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 oman p\u00e4\u00e4oman erist\u00e4 s<span class=\"_ _d\"></span>yntyv\u00e4t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un ulkomainen yhti\u00f6 myy<span class=\"_ _0\"></span>d\u00e4\u00e4n k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>onaan tai osittain, kumulatiivise<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _d\"></span>t kirjataan k<span class=\"_ _0\"></span>onsernin laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _0\"></span>elmaan osana myyntiv<span class=\"_ _d\"></span>oittoa tai -<span class=\"_ _d\"></span>tappiota.<span class=\"_ _2e6\"> </span>Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>at pitk\u00e4aik<span class=\"_ _d\"></span>aiset omaisuuser\u00e4t<span class=\"_ _2e6\"> </span>Pitk\u00e4aikaise<span class=\"_ _0\"></span>t omaisuuser\u00e4t l<span class=\"_ _0\"></span>uokitellaan m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olevik<span class=\"_ _d\"></span>si, mik\u00e4li niiden<span class=\"_ _4\"></span> kirjanpitoarv<span class=\"_ _d\"></span>oa vastaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 tulee k<span class=\"_ _0\"></span>ertym\u00e4\u00e4n normaalin k\u00e4yt<span class=\"_ _d\"></span>\u00f6n sijaan<span class=\"_ _4\"></span> p\u00e4\u00e4asiallisesti niiden myynnist\u00e4 ja m<span class=\"_ _0\"></span>yynti\u00e4 pidet\u00e4\u00e4n eritt\u00e4in t<span class=\"_ _d\"></span>odenn\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>\u00f6isen\u00e4.<span class=\"_ _4\"></span> Myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ole<span class=\"_ _0\"></span>vak<span class=\"_ _0\"></span>si luokitel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>at pitk\u00e4aikaiset omaisuuser<span class=\"_ _d\"></span>\u00e4t arvost<span class=\"_ _0\"></span>etaan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti ennen uudelleenluokittelua normaalien arv<span class=\"_ _d\"></span>ostusperiaatteiden mukaisesti, jonka j\u00e4lk<span class=\"_ _0\"></span>een er\u00e4t arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan kirjanpitoarv<span class=\"_ _d\"></span>oon tai t\u00e4t\u00e4 alhaisempaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla sen mukaan kumpi n\u00e4ist\u00e4 on alhaisempi. Arv<span class=\"_ _d\"></span>onalentumistappiot tai v<span class=\"_ _d\"></span>oitot kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti. Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>aksi luokit<span class=\"_ _d\"></span>ellusta pitk\u00e4aikaisest<span class=\"_ _0\"></span>a omaisuuser\u00e4st\u00e4 ei kirja<span class=\"_ _0\"></span>ta poistoja<span class=\"_ _2e6\"> </span>7<span class=\"_ _9d\"></span>.<span class=\"_ _6\"></span>1 Y<span class=\"_ _2\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs5ca\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs5cb\">Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _0\"></span>t ja myynnit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cc\">Hankintamene<span class=\"_ _0\"></span>telm\u00e4\u00e4 so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan k<span class=\"_ _0\"></span>aikkiin liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4miseen, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cd\">joissa Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>vallan hankitussa l<span class=\"_ _0\"></span>iik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnassa riippumatta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ce\">siit\u00e4, hankitaank<span class=\"_ _d\"></span>o oman p\u00e4\u00e4oman ehtoisia instrumentt<span class=\"_ _d\"></span>eja tai muita </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cf\">var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Liik<span class=\"_ _d\"></span>etoiminnan hankinnast<span class=\"_ _0\"></span>a luo<span class=\"_ _d\"></span>vutettav<span class=\"_ _d\"></span>a vastik<span class=\"_ _d\"></span>e on luovut<span class=\"_ _0\"></span>ettujen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d0\">var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en, syn<span class=\"_ _d\"></span>tyneid<span class=\"_ _4\"></span>en v<span class=\"_ _d\"></span>elkojen ja k<span class=\"_ _d\"></span>onsernin liikkeeseen lask<span class=\"_ _d\"></span>eman oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d1\">p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oisen k<span class=\"_ _0\"></span>oron k<span class=\"_ _0\"></span>\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o. Luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 ehdollisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d2\">vastik<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yn seurauksena syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4n omaisuuser<span class=\"_ _d\"></span>\u00e4n tai velan k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d3\">Jos ehdollinen vastik<span class=\"_ _d\"></span>e luokitel<span class=\"_ _0\"></span>laan rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elaksi, se arv<span class=\"_ _d\"></span>ostetaan jokaisena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d4\">raportoin<span class=\"_ _d\"></span>tip\u00e4iv\u00e4n\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d5\">tuloslask<span class=\"_ _d\"></span>elmaan. Omaksi p\u00e4\u00e4omaksi luokit<span class=\"_ _d\"></span>eltua ehdollist<span class=\"_ _0\"></span>a vastik<span class=\"_ _d\"></span>etta ei </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d6\">arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>ta uudelleen. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d7\">Yksil<span class=\"_ _0\"></span>\u00f6it\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen yhdist\u00e4misess\u00e4 hankitut vara<span class=\"_ _0\"></span>t ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d8\">vasta<span class=\"_ _d\"></span>ttaviksi o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tut v<span class=\"_ _0\"></span>elat arv<span class=\"_ _d\"></span>ostetaan alun perin hankin<span class=\"_ _0\"></span>ta-ajank<span class=\"_ _d\"></span>ohdan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d9\">k\u00e4ypiin arv<span class=\"_ _d\"></span>oihin. M\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>vallatt<span class=\"_ _0\"></span>omien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5da\">kirjataan hankin<span class=\"_ _0\"></span>tak<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisesti jok<span class=\"_ _0\"></span>o k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tai m\u00e4\u00e4r\u00e4\u00e4n, joka vastaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5db\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien suh<span class=\"_ _0\"></span>teel<span class=\"_ _0\"></span>lista osuutta hankinnan k<span class=\"_ _d\"></span>ohteen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5dc\">nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta. L<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tun vastikk<span class=\"_ _d\"></span>een ja hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5dd\">k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on mahdollinen ero<span class=\"_ _d\"></span>tus kirjataan liik<span class=\"_ _0\"></span>earvok<span class=\"_ _d\"></span>si. Tilikauden aikana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5de\">hankitut tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _d\"></span>seen siit\u00e4 hetk<span class=\"_ _0\"></span>est\u00e4 l\u00e4htien, kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5df\">k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan, ja myy<span class=\"_ _0\"></span>dyt tyt\u00e4ryhti\u00f6t siihen he<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>een asti, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e0\">jolloin m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. K<span class=\"_ _d\"></span>un m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on menete<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kaikki </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e1\">myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t v<span class=\"_ _d\"></span>arat ja v<span class=\"_ _d\"></span>elat kirjataan pois taseesta. Lis\u00e4k<span class=\"_ _d\"></span>si<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e2\">myy<span class=\"_ _0\"></span>dyn tyt\u00e4ryhti\u00f6n v<span class=\"_ _0\"></span>aluuttakurssisuojausten tul<span class=\"_ _0\"></span>os sek\u00e4 myytyyn tyt\u00e4ryhti\u00f6\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e3\">liittyv\u00e4t muun<span class=\"_ _d\"></span>toero<span class=\"_ _0\"></span>t kirjataan laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e4\">V<span class=\"_ _2\"></span>aiheittain tot<span class=\"_ _d\"></span>eutetun hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 aiempi omistusosuus arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e5\">k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon hankintahetk<span class=\"_ _d\"></span>ell\u00e4 ja t\u00e4st\u00e4 s<span class=\"_ _0\"></span>yntyv\u00e4 v<span class=\"_ _d\"></span>oitto tai tappio kirjat<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e6\">tulosv<span class=\"_ _d\"></span>aikutteisesti. Hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t menot kirja<span class=\"_ _d\"></span>taan kuluiksi to<span class=\"_ _d\"></span>teutuessaan.<span class=\"_ gs274\"> </span><span class=\"_ gs274\"> </span></div>7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman muutoslask<span class=\"_ _d\"></span>elmaan. K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden kanssa. Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin rahoitusv<span class=\"_ _0\"></span>arat l<span class=\"_ _0\"></span>uokitel<span class=\"_ _0\"></span>laan k\u00e4yt<span class=\"_ _d\"></span>etyn arvostusperiaa<span class=\"_ _0\"></span>tteen mukaisesti jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin, k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta kirjatt<span class=\"_ _0\"></span>aviin sek\u00e4 k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin eriin. V<span class=\"_ _2\"></span>arat luokitel<span class=\"_ _0\"></span>laan hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 niiden ominaisuuksien ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tark<span class=\"_ _d\"></span>oituksen perusteel<span class=\"_ _0\"></span>la. Rahoitusv<span class=\"_ _0\"></span>arat esit<span class=\"_ _d\"></span>et\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat luokitel<span class=\"_ _0\"></span>laan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttaviin sek<span class=\"_ _0\"></span>\u00e4 jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoihin. Rahoitus<span class=\"_ _d\"></span>velat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _d\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at rahoitusv<span class=\"_ _d\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t p\u00e4\u00e4osin k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja sek\u00e4 ost<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Jak<span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon kirjatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elat kirjataan t<span class=\"_ _0\"></span>aseeseen alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon transaktiokustannuk<span class=\"_ _0\"></span>silla v<span class=\"_ _0\"></span>\u00e4hennettyn\u00e4. My<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>hemmin rahoitus<span class=\"_ _d\"></span>velat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>t ja transaktiokustannukset jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan velan juok<span class=\"_ _0\"></span>suajalle k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen esitt\u00e4minen nettom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isesti<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat ja -v<span class=\"_ _d\"></span>elat v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n toisist<span class=\"_ _0\"></span>aan ja esite<span class=\"_ _0\"></span>t\u00e4\u00e4n nett<span class=\"_ _d\"></span>om\u00e4\u00e4r\u00e4isesti taseessa, mik\u00e4li net<span class=\"_ _d\"></span>ottamiseen on tarkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>ell\u00e4 laillisesti toimeenpan<span class=\"_ _0\"></span>tavissa ole<span class=\"_ _d\"></span>va kuittausoik<span class=\"_ _d\"></span>eus sek\u00e4 aik<span class=\"_ _0\"></span>omus to<span class=\"_ _0\"></span>teuttaa suori<span class=\"_ _0\"></span>tus nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4isesti tai r<span class=\"_ _0\"></span>ealisoida rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>a ja -v<span class=\"_ _d\"></span>elka samanaikaisesti<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>8.<span class=\"_ _0\"></span>3 Rahav<span class=\"_ _d\"></span>ara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>arat k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _0\"></span>oista, l<span class=\"_ _d\"></span>yhytaikaisista pankkitall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista sek\u00e4 muista l<span class=\"_ _d\"></span>yhytaikaisista likvideist\u00e4 sijoituk<span class=\"_ _0\"></span>sista, joiden alkuper\u00e4inen maturit<span class=\"_ _d\"></span>eetti on k<span class=\"_ _d\"></span>orkeintaan k<span class=\"_ _d\"></span>olme kuukautta. K\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tyt pankkitililimiitit on esit<span class=\"_ _0\"></span>etty muissa l<span class=\"_ _d\"></span>yhytaikaisissa v<span class=\"_ _0\"></span>eloissa. Rahavirtalask<span class=\"_ _d\"></span>elmassa k\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililimiitit on v\u00e4henne<span class=\"_ _0\"></span>tty rahav<span class=\"_ _d\"></span>aroista.<span class=\"_ _2e6\"> </span>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>8.<span class=\"_ _d\"></span>6 Oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _d\"></span>o pit\u00e4\u00e4 sis\u00e4ll\u00e4\u00e4n yhti\u00f6k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ouksen p\u00e4\u00e4<span class=\"_ _0\"></span>tt\u00e4m\u00e4t osingo<span class=\"_ _0\"></span>t ja lahjoitukset<span class=\"_ _0\"></span>. Hallituk<span class=\"_ _0\"></span>sen ehdottama v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o kirjataan velak<span class=\"_ _d\"></span>si ja oman p\u00e4\u00e4oman<span class=\"_ _4\"></span> v\u00e4henn<span class=\"_ _0\"></span>yksek<span class=\"_ _d\"></span>si, kun Kalmar Oyj:n osakkeenomistaja<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t hyv\u00e4k<span class=\"_ _d\"></span>syneet v<span class=\"_ _0\"></span>oitonjaon v<span class=\"_ _d\"></span>arsinaisessa yhti\u00f6kok<span class=\"_ _d\"></span>ouksessa.<span class=\"_ _2e6\"> </span>Omat osakk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>un emoyhti\u00f6 tai sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t osta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t Kalmar Oyj:n osakk<span class=\"_ _d\"></span>eita, osakkeista makse<span class=\"_ _0\"></span>ttu vastik<span class=\"_ _d\"></span>e sek\u00e4 hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t kustannuk<span class=\"_ _d\"></span>set v\u00e4hent\u00e4<span class=\"_ _d\"></span>v\u00e4t omaa p\u00e4\u00e4omaa. K<span class=\"_ _0\"></span>un n\u00e4m\u00e4 osakk<span class=\"_ _0\"></span>eet m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n, merkit\u00e4\u00e4n omaan p\u00e4\u00e4omaan osakk<span class=\"_ _0\"></span>eista saatu v<span class=\"_ _d\"></span>astike, josta on v<span class=\"_ _d\"></span>\u00e4hennetty suorat transaktiokustannuk<span class=\"_ _d\"></span>set sek\u00e4 tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen vaikutus. <span class=\"_ _109\"> </span>9<span class=\"_ _d\"></span>.<span class=\"_ _6\"></span>1 V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le ottajana<span class=\"_ _2e6\"> </span>Kalmar vuokraa k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6ns\u00e4 k<span class=\"_ _0\"></span>oneita ja kalust<span class=\"_ _d\"></span>oa sek\u00e4 kiinteist<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 suurimmassa osassa maita, joissa sill\u00e4 on toimin<span class=\"_ _0\"></span>taa sopimuksil<span class=\"_ _0\"></span>la, jotka t\u00e4<span class=\"_ _0\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t vuokrasopimuksen m\u00e4\u00e4rit<span class=\"_ _d\"></span>elm\u00e4n. L<span class=\"_ _2\"></span>yhytaikaiset vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t, joissa sopimusperusteiset ja odo<span class=\"_ _d\"></span>tettavissa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vuokrakaudet eiv<span class=\"_ _d\"></span>\u00e4t ylit\u00e4 12 kuukautta ja jotk<span class=\"_ _0\"></span>a eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 osto-optio<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina vuokrav<span class=\"_ _d\"></span>astuina. My\u00f6s pitk\u00e4aikaise<span class=\"_ _d\"></span>t vuo<span class=\"_ _4\"></span>krasopimuk<span class=\"_ _d\"></span>set, joissa vuokratut omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat arv<span class=\"_ _d\"></span>ol<span class=\"_ _0\"></span>taan v\u00e4h\u00e4isi\u00e4, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina vuokrav<span class=\"_ _d\"></span>astuina. Kulut n\u00e4ist\u00e4 v<span class=\"_ _d\"></span>astuista kirjataan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti vuokra-ajan kuluessa samalla k<span class=\"_ _0\"></span>audella, jolla ne syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, joihin ei so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>eta l<span class=\"_ _d\"></span>yhytaikaist<span class=\"_ _d\"></span>en tai arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4isten<span class=\"_ _d\"></span> sopimusten poikk<span class=\"_ _d\"></span>eusk\u00e4sittel<span class=\"_ _d\"></span>y\u00e4, kirjataan t<span class=\"_ _0\"></span>aseelle vuokrasopimus<span class=\"_ _d\"></span>velaksi<span class=\"_ _0\"></span> ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4k<span class=\"_ _d\"></span>si vuokrakauden alussa. V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa nyky<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon m\u00e4\u00e4ritt\u00e4m\u00e4ll\u00e4 odote<span class=\"_ _d\"></span>tut kohtuul<span class=\"_ _d\"></span>lisen varma<span class=\"_ _0\"></span>t vuokramaksut disk<span class=\"_ _d\"></span>onta<span class=\"_ _0\"></span>ttuna lis\u00e4luot<span class=\"_ _d\"></span>on kor<span class=\"_ _0\"></span>olla, joka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n erikseen p\u00e4\u00e4<span class=\"_ _0\"></span>vuokratyypeille k<span class=\"_ _0\"></span>aikissa rele<span class=\"_ _d\"></span>vant<span class=\"_ _d\"></span>eissa valuutoissa.<span class=\"_ _0\"></span> V<span class=\"_ _d\"></span>uokrasopimuksen tasearv<span class=\"_ _d\"></span>oon ei sis\u00e4lly vuokr<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>omponentteja, jotka eiv<span class=\"_ _d\"></span>\u00e4t liity suoraan vuokratta<span class=\"_ _d\"></span>vaan omaisuuser\u00e4\u00e4n. Mik\u00e4li vuokrasopimuksel<span class=\"_ _0\"></span>la ei ole er\u00e4p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4, vuokrasopimusv<span class=\"_ _d\"></span>elka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n sen vuokrakauden mukaan, johon molemmilla osapuolilla on ehdo<span class=\"_ _d\"></span>ton oik<span class=\"_ _d\"></span>eus so<span class=\"_ _4\"></span>pimusperust<span class=\"_ _0\"></span>eiset purkuoik<span class=\"_ _d\"></span>eudet huomioiden. V<span class=\"_ _0\"></span>uokranmaksut<span class=\"_ _d\"></span> allok<span class=\"_ _d\"></span>oidaan vuokrasopimusv<span class=\"_ _d\"></span>elan lyhennyk<span class=\"_ _d\"></span>siin ja rahoituskuluihin siten, ett\u00e4 tilik<span class=\"_ _0\"></span>ausittain j\u00e4ljell\u00e4 olev<span class=\"_ _d\"></span>alle velal<span class=\"_ _0\"></span>le muodostuu samansuuruinen k<span class=\"_ _d\"></span>orkoprosen<span class=\"_ _d\"></span>tti. Vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elka sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n taseen k<span class=\"_ _d\"></span>orollisiin v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oihin ja arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6oik<span class=\"_ _0\"></span>eusomaisuuser\u00e4t<span class=\"_ _0\"></span> arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan alkuarv<span class=\"_ _0\"></span>on, jota tarvittaessa oikaist<span class=\"_ _0\"></span>aan makse<span class=\"_ _0\"></span>tuilla vuokraennak<span class=\"_ _d\"></span>oilla tai<span class=\"_ _2e6\"> </span>saaduilla vuokrakannust<span class=\"_ _d\"></span>eilla, alkuvaiheen v\u00e4litt<span class=\"_ _d\"></span>\u00f6mill\u00e4 menoilla ja arvioiduilla kuluilla liitty<span class=\"_ _d\"></span>en vuokratun omaisuuser\u00e4n purk<span class=\"_ _0\"></span>amiseen, palauttamiseen tai alkuper\u00e4iseen tilaan palauttamiseen vuokr<span class=\"_ _0\"></span>akauden lopussa. K\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4<span class=\"_ _d\"></span>t sis\u00e4ltyv\u00e4<span class=\"_ _d\"></span>t taseella aineellisiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin ja ne poiste<span class=\"_ _0\"></span>taan tasapoistoin vuokr<span class=\"_ _0\"></span>akauden aikana, paitsi jos omaisuuser\u00e4n<span class=\"_ _0\"></span> arvioidaan kuluvan l<span class=\"_ _0\"></span>oppuun tai se tullaan ostamaan ennen vuokrakauden<span class=\"_ _0\"></span> p\u00e4\u00e4ttymist\u00e4, jolloin poist<span class=\"_ _0\"></span>oaika m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n omaisuuser<span class=\"_ _0\"></span>\u00e4n odote<span class=\"_ _d\"></span>tun k\u00e4ytt\u00f6i\u00e4n mukaisesti. T<span class=\"_ _6\"></span>aseen ulkopuolinen vuokra<span class=\"_ _d\"></span>vastuu, joka muuttuu tappiolliseksi,<span class=\"_ _0\"></span> johtaa erillisen tappio<span class=\"_ _d\"></span>varauk<span class=\"_ _d\"></span>sen kirjaamiseen, kun taas taseelle kirjatta<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span> vuokrasopimuksen muuttuminen t<span class=\"_ _0\"></span>appiolliseksi joht<span class=\"_ _0\"></span>aa t\u00e4h\u00e4n liittyv\u00e4n vuokrav<span class=\"_ _d\"></span>aran arvonalen<span class=\"_ _d\"></span>tumiseen<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimusmuutokse<span class=\"_ _0\"></span>t k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n muut<span class=\"_ _0\"></span>oksesta riippuen joko uusina vuokr<span class=\"_ _0\"></span>asopimuksina tai olemassa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien sopimusten muutok<span class=\"_ _d\"></span>sina<span class=\"_ _4\"></span>. Olemassa ole<span class=\"_ _d\"></span>vien sopimusten muutok<span class=\"_ _0\"></span>sina k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t vuokrasopimusmuutok<span class=\"_ _d\"></span>set sek\u00e4 vuokralask<span class=\"_ _d\"></span>ennassa k\u00e4yte<span class=\"_ _0\"></span>tt\u00e4vien arvioiden muutok<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t esimerkik<span class=\"_ _d\"></span>si jatk<span class=\"_ _0\"></span>o-optioiden tai osto-optioiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, laukaisev<span class=\"_ _0\"></span>at tarpeen uudell<span class=\"_ _0\"></span>eenarvos<span class=\"_ _0\"></span>taa vuokrasopimusv<span class=\"_ _d\"></span>elka ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4 p\u00e4ivit<span class=\"_ _d\"></span>etyll\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>la. Indeksiin sidotut<span class=\"_ _0\"></span> sopimusperusteiset vuokr<span class=\"_ _0\"></span>amuutok<span class=\"_ _d\"></span>set johtav<span class=\"_ _0\"></span>at vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4n uudel<span class=\"_ _0\"></span>leenarv<span class=\"_ _0\"></span>ostukseen, mutt<span class=\"_ _0\"></span>a ilman muutosta<span class=\"_ _0\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4ss\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orossa.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le antajana<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni vuokraa asiakkailleen k<span class=\"_ _d\"></span>oneita ja laitteita sopimuk<span class=\"_ _d\"></span>silla, jotka t\u00e4ytt\u00e4<span class=\"_ _d\"></span>v\u00e4t vuokrasopimuk<span class=\"_ _0\"></span>sen m\u00e4\u00e4ritelm\u00e4n ja k<span class=\"_ _0\"></span>\u00e4sitell\u00e4\u00e4n jok<span class=\"_ _d\"></span>o k\u00e4ytt<span class=\"_ _0\"></span>\u00f6- tai rahoitusleasingsopimuk<span class=\"_ _0\"></span>sina. K\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsopimuk<span class=\"_ _0\"></span>sissa omistamisen riskit ja edut j\u00e4\u00e4v\u00e4<span class=\"_ _d\"></span>t v<span class=\"_ _4\"></span>uokral<span class=\"_ _0\"></span>le antajal<span class=\"_ _0\"></span>le ja vuokrattu h<span class=\"_ _d\"></span>y\u00f6dyk<span class=\"_ _0\"></span>e merkit\u00e4\u00e4n taseeseen sen luont<span class=\"_ _d\"></span>een mukaiseen luokkaan. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6leasingsopimuksiin liittyv<span class=\"_ _0\"></span>\u00e4t vuokratuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t jakso<span class=\"_ _d\"></span>tetaan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti vuokra-ajalle<span class=\"_ _0\"></span>. V<span class=\"_ _d\"></span>uokrattu<span class=\"_ _2e6\"> </span>hy<span class=\"_ _d\"></span>\u00f6dyke poist<span class=\"_ _0\"></span>etaan huomioiden v<span class=\"_ _0\"></span>astaavien omassa k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>vien hy<span class=\"_ _d\"></span>\u00f6dykkeiden poisto-ohjelma sek\u00e4 suunnit<span class=\"_ _d\"></span>eltu k\u00e4<span class=\"_ _d\"></span>ytt\u00f6 vuokrakauden j\u00e4lkeen.<span class=\"_ _2e6\"> </span>Rahoitusleasingsopimuksissa omist<span class=\"_ _0\"></span>amiseen liittyv\u00e4t riskit ja edut o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t siirtyneet oleellisel<span class=\"_ _d\"></span>ta osin vuokrall<span class=\"_ _0\"></span>e ottajall<span class=\"_ _0\"></span>e. Sopimukseen liittyv\u00e4 myyn<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>oitto tulout<span class=\"_ _d\"></span>etaan samoin periaatt<span class=\"_ _0\"></span>ein kuin hy<span class=\"_ _d\"></span>\u00f6dykkeen myynniss\u00e4. Rahoitusleasingsaamiset kirja<span class=\"_ _0\"></span>taan taseeseen nyky<span class=\"_ _d\"></span>arvoon. Rahoitusleasingsopimukseen lii<span class=\"_ _0\"></span>ttyv\u00e4 rahoitustuo<span class=\"_ _0\"></span>tto tulout<span class=\"_ _d\"></span>etaan vuokra-<span class=\"_ _2e6\"> </span>aikana sit<span class=\"_ _0\"></span>en, ett\u00e4 j\u00e4ljell\u00e4 ole<span class=\"_ _0\"></span>va ne<span class=\"_ _0\"></span>ttosijoitus tuott<span class=\"_ _0\"></span>aa tilikausittain saman tuott<span class=\"_ _0\"></span>oprosen<span class=\"_ _0\"></span>tin vuokra-ajan kuluessa.<span class=\"_ _2e6\"> </span>9<span class=\"_ _d\"></span>.2 Ehdolliset v<span class=\"_ _d\"></span>elat ja sit<span class=\"_ _d\"></span>oumukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span> ja sitoumuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin Kalmarin hallinnassa. Ehdollisiin v<span class=\"_ _d\"></span>elkoihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t m<span class=\"_ _d\"></span>y\u00f6s v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet, joita ei kirja<span class=\"_ _0\"></span>ta, k<span class=\"_ _0\"></span>oska niiden arvoa ei v<span class=\"_ _d\"></span>oida m\u00e4\u00e4ritt\u00e4\u00e4 luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti tai k<span class=\"_ _d\"></span>oska niiden tot<span class=\"_ _0\"></span>eutuminen ei ole todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4. Ehdollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja ei kirjata taseeseen, vaan ne esit<span class=\"_ _0\"></span>et\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedoissa, ellei todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutumiselle ole v<span class=\"_ _d\"></span>\u00e4h\u00e4inen. Kun taloudellist<span class=\"_ _d\"></span>en resurssien siirtyminen ulos yhti\u00f6st\u00e4 tulee t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6iseksi ja se on luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4viss\u00e4, kirjat<span class=\"_ _0\"></span>aan taseeseen v<span class=\"_ _0\"></span>elka.<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>arat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _0\"></span>aroja, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin K<span class=\"_ _0\"></span>almarin hallinnassa. Ehdollisia v<span class=\"_ _d\"></span>aroja ei kirjata taseeseen, v<span class=\"_ _0\"></span>aan ne esite<span class=\"_ _0\"></span>t\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedoissa silloin, kun on t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isemp\u00e4\u00e4, ett\u00e4 niist\u00e4 saadaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyj\u00e4. K<span class=\"_ _d\"></span>uitenkin, kun hy<span class=\"_ _d\"></span>\u00f6tyjen saaminen on k\u00e4yt\u00e4nn\u00f6ss\u00e4 v<span class=\"_ _0\"></span>armaa, omaisuuser\u00e4 kirjataan taseeseen.<span class=\"_ _2e6\"> </span>Sitoumuk<span class=\"_ _d\"></span>set liittyv\u00e4t sopimuk<span class=\"_ _0\"></span>siin tai sitoumuk<span class=\"_ _d\"></span>siin taloudellisen v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een ottamisek<span class=\"_ _d\"></span>si vastaan  <span class=\"_ _9d\"></span> <span class=\"_ _5\"></span>tulev<span class=\"_ _d\"></span>aisuud<span class=\"_ _4\"></span>essa tai n<span class=\"_ _0\"></span>ykyisiin v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eisiin, joita ei ole kirjattu taseeseen",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "Uudet tai muut<span class=\"_ _0\"></span>etut IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dit ja -tulkinna<span class=\"_ _d\"></span>t vuonna 20<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 1, V<span class=\"_ _2\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en luokitt<span class=\"_ _0\"></span>elu l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaisiksi<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os tarken<span class=\"_ _0\"></span>taa, kuinka v<span class=\"_ _d\"></span>elat tulisi luokitella l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- tai pitk\u00e4aik<span class=\"_ _0\"></span>aiseksi, kun yhti\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus lyk<span class=\"_ _0\"></span>\u00e4t\u00e4 v<span class=\"_ _d\"></span>elan maksua v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukauden ajan. Standardimuut<span class=\"_ _d\"></span>oksen mukaisesti v<span class=\"_ _d\"></span>elka, j<span class=\"_ _4\"></span>oka er<span class=\"_ _0\"></span>\u00e4\u00e4ntyy makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>aksi 12 kuukauden kuluessa raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4st\u00e4 on esite<span class=\"_ _d\"></span>tt\u00e4v\u00e4 pitk\u00e4aik<span class=\"_ _0\"></span>aisena, jos yhteis\u00f6ll\u00e4 on oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _d\"></span>elkaa v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n 12 kuukaudella r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n j<span class=\"_ _4\"></span>\u00e4lk<span class=\"_ _d\"></span>een. T<span class=\"_ _0\"></span>\u00e4ll\u00f6in v<span class=\"_ _d\"></span>elka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n raport<span class=\"_ _0\"></span>ointip\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4 pitk\u00e4aikaisena riippumatt<span class=\"_ _0\"></span>a todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyydest\u00e4 t<span class=\"_ _0\"></span>ai johdon aikomuk<span class=\"_ _d\"></span>sesta maksaa v<span class=\"_ _d\"></span>elka seuraav<span class=\"_ _0\"></span>an 12 kuukauden aikana. V<span class=\"_ _2\"></span>astaavasti v<span class=\"_ _d\"></span>elka luokitel<span class=\"_ _0\"></span>laan pitk\u00e4aikaisek<span class=\"_ _d\"></span>si, vaikka oik<span class=\"_ _d\"></span>eus jatkaa v<span class=\"_ _0\"></span>elkaa v\u00e4hin<span class=\"_ _d\"></span>t\u00e4\u00e4n 12 kuukaudella on ehdollinen eik\u00e4 yht<span class=\"_ _d\"></span>eis\u00f6n odoteta t<span class=\"_ _0\"></span>\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4n n\u00e4it\u00e4 eh<span class=\"_ _d\"></span>toja edell<span class=\"_ _d\"></span>ytt\u00e4en, ett\u00e4 k<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiarviointi tapahtuu v<span class=\"_ _0\"></span>asta raport<span class=\"_ _0\"></span>ointikauden p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set IFRS 16, V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _0\"></span>set: L<span class=\"_ _0\"></span>easingvastuu m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynti- ja takaisin<span class=\"_ _0\"></span>vuokrauk<span class=\"_ _0\"></span>sessa<span class=\"_ _2e6\"> </span>Muutos sel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ent\u00e4\u00e4 m<span class=\"_ _0\"></span>yynti- ja takaisinvuokr<span class=\"_ _0\"></span>austransaktion kirjanpit<span class=\"_ _0\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y\u00e4 sek<span class=\"_ _0\"></span>\u00e4 arv<span class=\"_ _0\"></span>ostusta erityisesti liitty<span class=\"_ _d\"></span>en k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusomaisuuden arvoon, jonka m<span class=\"_ _0\"></span>yyj\u00e4-vuokralle ottaja arv<span class=\"_ _d\"></span>ostaa s\u00e4il<span class=\"_ _0\"></span>yv\u00e4n taloudell<span class=\"_ _0\"></span>isen hy<span class=\"_ _d\"></span>\u00f6dyn perusteella. Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IAS 7 ja IFRS 7<span class=\"_ _6\"></span>, T<span class=\"_ _2\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Standardimuut<span class=\"_ _d\"></span>os ohj<span class=\"_ _4\"></span>eistaa an<span class=\"_ _0\"></span>tamaan lis\u00e4tie<span class=\"_ _0\"></span>toja t<span class=\"_ _0\"></span>oimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yiden k\u00e4yt<span class=\"_ _d\"></span>\u00f6st\u00e4, niiden laa<span class=\"_ _4\"></span>juudesta sek\u00e4 v<span class=\"_ _d\"></span>aikutuksesta raport<span class=\"_ _0\"></span>oituihin lukuihin. Kalmarilla on k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4\u00e4n toimittajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4 tiettyjen rahoittajien ja tav<span class=\"_ _0\"></span>arant<span class=\"_ _d\"></span>oimittajiensa kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 Kalmar saa normaalia pidemm\u00e4n maksuajan ohjelman piiriss\u00e4 ole<span class=\"_ _0\"></span>ville ost<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>eloilleen ja tav<span class=\"_ _d\"></span>arantoimittaja<span class=\"_ _0\"></span>t saav<span class=\"_ _0\"></span>at mak<span class=\"_ _0\"></span>sun normaalia maksuaikaa nopeammin. V<span class=\"_ _d\"></span>uonna 2024 v<span class=\"_ _d\"></span>oimaan tulleilla muut<span class=\"_ _0\"></span>oksil<span class=\"_ _0\"></span>la ei ollut mat<span class=\"_ _d\"></span>eriaalista vaikutusta raportoituihin l<span class=\"_ _0\"></span>ukuihin.<span class=\"_ _2e6\"> </span>Uudet tai muut<span class=\"_ _0\"></span>etut IFRS<span class=\"_ _4\"></span>-tilin<span class=\"_ _4\"></span>p\u00e4\u00e4t\u00f6s<span class=\"_ _4\"></span>stan<span class=\"_ _4\"></span>dard<span class=\"_ _4\"></span>it ja -tulkinnat vuodesta 2025 alkaen<span class=\"_ _2e6\"> </span>Uudet ja muut<span class=\"_ _0\"></span>etut tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardit ja tulkinnat, jo<span class=\"_ _0\"></span>tka on julkaistu, mutta jo<span class=\"_ _0\"></span>tka eiv\u00e4<span class=\"_ _0\"></span>t ole viel\u00e4 v<span class=\"_ _d\"></span>oimassa Kalmarin tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen julkistamisp\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4n menness\u00e4, on esite<span class=\"_ _0\"></span>tty alla. Kalmar aik<span class=\"_ _d\"></span>oo ottaa n\u00e4m\u00e4 uudet ja muut<span class=\"_ _d\"></span>etut tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardit ja tulkinnat k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n sov<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>tuvin osin, kun ne tule<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>oimaan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardiin IAS 21, V<span class=\"_ _2\"></span>aihdettavuuden v<span class=\"_ _d\"></span>\u00e4h\u00e4isyys<span class=\"_ _2e6\"> </span>Muutos auttaa tunnist<span class=\"_ _0\"></span>amaan tilant<span class=\"_ _0\"></span>een, jossa valuuttaa ei v<span class=\"_ _d\"></span>oida pit\u00e4\u00e4 vapaasti vaihde<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>ana ja o<span class=\"_ _4\"></span>hjeistaa n\u00e4iss\u00e4 tilant<span class=\"_ _d\"></span>eissa ottamaan t\u00e4m\u00e4n huomioon raportoinnissa k\u00e4yt<span class=\"_ _d\"></span>etyss\u00e4 valuu<span class=\"_ _0\"></span>ttakurssissa sek\u00e4 an<span class=\"_ _0\"></span>tamaan asiasta lis\u00e4tie<span class=\"_ _0\"></span>toja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t tule<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2025 tai sen j\u00e4lk<span class=\"_ _d\"></span>een a<span class=\"_ _4\"></span>lka<span class=\"_ _d\"></span>villa tilikausilla. Muutok<span class=\"_ _0\"></span>silla ei odot<span class=\"_ _d\"></span>eta ole<span class=\"_ _0\"></span>van olennaista v<span class=\"_ _0\"></span>aikutusta Kalmarin tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _0\"></span>seen. Muutok<span class=\"_ _0\"></span>set tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sstandardeihin IFRS 9 ja IFRS 7<span class=\"_ _2\"></span>, muutok<span class=\"_ _d\"></span>set rahoitusinstrumenttien l<span class=\"_ _0\"></span>uokitteluun ja arv<span class=\"_ _d\"></span>ostamiseen<span class=\"_ _2e6\"> </span>Muutok<span class=\"_ _d\"></span>set sis\u00e4lt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t ohjeistusta sen m\u00e4\u00e4ritt\u00e4misek<span class=\"_ _d\"></span>si, katsotaank<span class=\"_ _d\"></span>o rahoitusinstrumenttien ymp\u00e4rist<span class=\"_ _d\"></span>\u00f6-<span class=\"_ _d\"></span>, sosiaali- ja hallinto<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteisiin (E<span class=\"_ _0\"></span>SG<span class=\"_ _d\"></span>) sidottujen rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ole<span class=\"_ _d\"></span>van tav<span class=\"_ _0\"></span>anomaisia p\u00e4\u00e4oman ja k<span class=\"_ _d\"></span>oron maksuja. Muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 liitetie<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>vaatimuk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>. Muut<span class=\"_ _0\"></span>okset tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2026, eik\u00e4 niil<span class=\"_ _d\"></span>l\u00e4 odot<span class=\"_ _0\"></span>eta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin. IFRS 18 Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen ja l<span class=\"_ _0\"></span>iitetiedo<span class=\"_ _0\"></span>t IFRS 18 k<span class=\"_ _d\"></span>orvaa tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardin IA<span class=\"_ _0\"></span>S 1 \u201cTilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esitt\u00e4minen<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>. IFRS 18 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _0\"></span>sia tuloslask<span class=\"_ _d\"></span>elman esitt\u00e4miselle, mukaan l<span class=\"_ _0\"></span>ukien m\u00e4\u00e4r\u00e4tyt summat ja v<span class=\"_ _0\"></span>\u00e4lisummat. T<span class=\"_ _2\"></span>uloslask<span class=\"_ _d\"></span>elman er\u00e4t tulee luokit<span class=\"_ _d\"></span>ella johonkin seuraavista viidest\u00e4 luokasta: liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, inv<span class=\"_ _d\"></span>estoinnit, rahoitus, tul<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t ja lopet<span class=\"_ _0\"></span>etut t<span class=\"_ _0\"></span>oiminnot. Se edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6s j<span class=\"_ _4\"></span>ohdon m\u00e4\u00e4rittel<span class=\"_ _0\"></span>emien tulosmittar<span class=\"_ _0\"></span>eiden esitt\u00e4mist\u00e4, tuott<span class=\"_ _0\"></span>ojen ja kulujen v\u00e4lisummien esitt<span class=\"_ _0\"></span>\u00e4mist\u00e4 ja sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 uusia vaatimuk<span class=\"_ _d\"></span>sia taloudellisen tiedon yhdist\u00e4miselle ja eritt<span class=\"_ _d\"></span>elylle<span class=\"_ _d\"></span>. Standardi tulee v<span class=\"_ _d\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 ja se muuttaa Kalmarin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen esity<span class=\"_ _0\"></span>stapaa.  IFRS 19 T<span class=\"_ _d\"></span>yt\u00e4ryhti\u00f6t ilman julkis<span class=\"_ _0\"></span>ta tiedonanto<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>ollisuutta: tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sess\u00e4 esitett\u00e4<span class=\"_ _d\"></span>v\u00e4t tiedot Standardissa m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell\u00e4\u00e4n rajatut r<span class=\"_ _0\"></span>aportointiv<span class=\"_ _d\"></span>aatimukset, joita tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n on mahdollista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa tiettyjen eht<span class=\"_ _0\"></span>ojen t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4 omassa IFRS-raportoinnissaan normaalien IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>dien esitt\u00e4misv<span class=\"_ _d\"></span>aatimusten sijasta. Standar<span class=\"_ _d\"></span>di tulee v<span class=\"_ _0\"></span>oimaan 1.<span class=\"_ _2\"></span>1.2027 eik<span class=\"_ _0\"></span>\u00e4 sill\u00e4 ole v<span class=\"_ _0\"></span>aikutusta Kalmarin r<span class=\"_ _0\"></span>aportointiin.<span class=\"_ _2e6\"> </span>Kapean so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamisalan muutok<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Kansainv<span class=\"_ _d\"></span>\u00e4linen tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _d\"></span>dilautakunta (IASB<span class=\"_ _d\"></span>) julkaisi yhdeks\u00e4n k<span class=\"_ _0\"></span>apean so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisalan muutosta viit<span class=\"_ _0\"></span>een IFRS-<span class=\"_ _d\"></span>tilinp\u00e4\u00e4t\u00f6sstandar<span class=\"_ _0\"></span>diin. Muutok<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t sel<span class=\"_ _d\"></span>vennyk<span class=\"_ _d\"></span>si\u00e4<span class=\"_ _4\"></span>, yksink<span class=\"_ _d\"></span>ertaistuksia, k<span class=\"_ _d\"></span>orjauksia tai muut<span class=\"_ _0\"></span>oksia seuraa<span class=\"_ _d\"></span>viin IFRS-<span class=\"_ _2e6\"> </span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardeihin; IFRS 1 \u201dE<span class=\"_ _0\"></span>nsimm\u00e4inen IFRS-standar<span class=\"_ _d\"></span>dien k\u00e4ytt\u00f6\u00f6no<span class=\"_ _0\"></span>tto<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>;<span class=\"_ _4\"></span> IFRS 7 \u201dRahoitusinstrumentit: tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t tiedot<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 9<div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs9e\">\u201dRahoitusinstrumentit<span class=\"_ _d\"></span>\u201d<span class=\"_ _d\"></span>; IFRS 10 \u201dK<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s<span class=\"_ _2\"></span>\u201d ja IAS 7 \u201dRaha<span class=\"_ _0\"></span>virtalask<span class=\"_ _0\"></span>elmat<span class=\"_ _d\"></span>\u201d<span class=\"_ _2\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs9f\">Muutok<span class=\"_ _d\"></span>set tulev<span class=\"_ _d\"></span>at voimaan 1.<span class=\"_ _2\"></span>1.20<span class=\"_ _0\"></span>26, eik\u00e4 niill\u00e4 odo<span class=\"_ _d\"></span>teta ole<span class=\"_ _d\"></span>van merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gsa0\">Kalmarin raport<span class=\"_ _0\"></span>ointiin. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "Carv<span class=\"_ _d\"></span>e-out -<span class=\"_ _4\"></span>laatimisperiaa<span class=\"_ _d\"></span>tteet (<span class=\"_ _d\"></span>30<span class=\"_ _d\"></span>.6.20<span class=\"_ _0\"></span>24 asti)<span class=\"_ _2e6\"> </span>Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellise<span class=\"_ _d\"></span>t tied<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>t 31.<span class=\"_ _2\"></span>12.2023 p\u00e4\u00e4ttyneel<span class=\"_ _d\"></span>t\u00e4 tilikaudel<span class=\"_ _d\"></span>ta on laadittu yhdistelem\u00e4l<span class=\"_ _0\"></span>l\u00e4 Cargo<span class=\"_ _0\"></span>tecin k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>siin sis\u00e4ltynee<span class=\"_ _0\"></span>t juridisille K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ille ja Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ille kuuluvat his<span class=\"_ _0\"></span>toriallist<span class=\"_ _d\"></span>en tuottojen ja kulujen, var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen sek\u00e4 raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen kirjanpitoarv<span class=\"_ _d\"></span>ot. T<span class=\"_ _d\"></span>\u00e4ten ne v<span class=\"_ _0\"></span>arat, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot, kulut sek<span class=\"_ _0\"></span>\u00e4 rahavirr<span class=\"_ _d\"></span>at, jotka o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoraan k<span class=\"_ _d\"></span>ohdistetta<span class=\"_ _d\"></span>vissa tai allokoi<span class=\"_ _0\"></span>tavissa tai jo<span class=\"_ _0\"></span>tka siirtyv\u00e4t Kalmarille on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksiin. Carve-out taloudel<span class=\"_ _0\"></span>liset tiedot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t my<span class=\"_ _d\"></span>\u00f6s tiettyj\u00e4 allokoin<span class=\"_ _d\"></span>teja muista Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liike<span class=\"_ _d\"></span>toiminnoista, mukaan lukien emo<span class=\"_ _d\"></span>yhti\u00f6 Cargo<span class=\"_ _0\"></span>tec Oyj:n tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja, jotka jok<span class=\"_ _d\"></span>o siirret\u00e4\u00e4n Kalmaril<span class=\"_ _d\"></span>le tai jotka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu Kalmaril<span class=\"_ _0\"></span>le n\u00e4iden carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _d\"></span>en tietojen laatimista v<span class=\"_ _0\"></span>arten.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisia tiet<span class=\"_ _d\"></span>oja laadittaessa on sov<span class=\"_ _d\"></span>ellettu E<span class=\"_ _0\"></span>uroopan unionissa k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00f6n ot<span class=\"_ _0\"></span>ettuja kansain<span class=\"_ _d\"></span>v\u00e4lisi\u00e4 tilinp\u00e4\u00e4t\u00f6sst<span class=\"_ _0\"></span>andardeja (\u201cIFRS<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardit<span class=\"_ _d\"></span>\u201d) ja IFRS-<span class=\"_ _2e6\"> </span>tulkintak<span class=\"_ _d\"></span>omitean ant<span class=\"_ _0\"></span>amia tulkint<span class=\"_ _0\"></span>oja sellaisina kuin Eur<span class=\"_ _d\"></span>oopan y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eis\u00f6j<span class=\"_ _4\"></span>en (EU) k<span class=\"_ _d\"></span>omissio on ottanut k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6n Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan unionissa 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 menness\u00e4, ja niiss\u00e4 on ote<span class=\"_ _0\"></span>ttu huomioon j\u00e4ljemp\u00e4n\u00e4 kuvatut periaatt<span class=\"_ _d\"></span>eet, joiden mukaisesti Kalmarille kuuluv<span class=\"_ _d\"></span>at vara<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat, tuot<span class=\"_ _d\"></span>ot ja kulut sek\u00e4 raha<span class=\"_ _d\"></span>virrat on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>oska IFRS-<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sstandardi<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 suoraa ohjeistusta carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tiet<span class=\"_ _0\"></span>ojen laatimisesta, carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja laadittaessa on so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ttu tiettyj\u00e4 historiall<span class=\"_ _0\"></span>isten carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudell<span class=\"_ _0\"></span>isten tie<span class=\"_ _0\"></span>tojen tuottamisessa yleisesti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>vi\u00e4 menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4. N\u00e4iden menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>en so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamista on kuva<span class=\"_ _0\"></span>ttu t\u00e4ss\u00e4 osiossa. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden (<span class=\"_ _4\"></span>j\u00e4ljemp\u00e4n\u00e4 Juridiset Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) ja Cargot<span class=\"_ _0\"></span>ecin juridisiin yhti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>tyvien Kalmar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden toiminnan (j<span class=\"_ _4\"></span>\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _2\"></span>) (yhdess\u00e4 j\u00e4ljemp\u00e4n\u00e4 Kalmar<span class=\"_ _d\"></span>-yhti\u00f6<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>) tuloksen ja taloudellisen aseman.<span class=\"_ _2e6\"> </span>N\u00e4m\u00e4 carve-out taloudel<span class=\"_ _0\"></span>liset tiedo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa Kalmarin tulev<span class=\"_ _d\"></span>aa taloudellista k<span class=\"_ _d\"></span>ehityst\u00e4 eiv<span class=\"_ _d\"></span>\u00e4tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _0\"></span>aa sit\u00e4, millainen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen yhdistel<span class=\"_ _d\"></span>ty tulos ja taloudellinen asema olisiv<span class=\"_ _d\"></span>at olleet, jos Kalmar olisi ollu<span class=\"_ _0\"></span>t itsen\u00e4inen juridinen k<span class=\"_ _d\"></span>onserni ja o<span class=\"_ _4\"></span>lisi sit<span class=\"_ _0\"></span>en esitt\u00e4nyt eril<span class=\"_ _0\"></span>lisen k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudel<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span> Carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out laa<span class=\"_ _0\"></span>timisperiaatteiden so<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>taminen<span class=\"_ _2e6\"> </span>Seuraav<span class=\"_ _d\"></span>assa esitet\u00e4\u00e4n yh<span class=\"_ _0\"></span>teen<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o carve-out<span class=\"_ _d\"></span>-periaatt<span class=\"_ _d\"></span>eista, j<span class=\"_ _4\"></span>oita on so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>ettu carv<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span>out taloudellisia tie<span class=\"_ _0\"></span>toja laadittaessa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettuja tuo<span class=\"_ _0\"></span>ttoja, kuluja, var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, v<span class=\"_ _d\"></span>elkoja ja rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja, jotka perustuv<span class=\"_ _d\"></span>at johdon harkintaan, oletuksiin ja arvioihin j\u00e4ljemp\u00e4n\u00e4 eri alaosioissa kuva<span class=\"_ _0\"></span>tulla tav<span class=\"_ _d\"></span>alla. Merkitt\u00e4vimm\u00e4t arvio<span class=\"_ _0\"></span>t, harkintaan perustuv<span class=\"_ _0\"></span>at ratk<span class=\"_ _0\"></span>aisut ja oletuk<span class=\"_ _d\"></span>set liittyv\u00e4t tiettyihin k<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eluiden kulujen k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamiseen, vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yihin, jaettuihin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin, kassanhallin<span class=\"_ _0\"></span>taan ja rahoituk<span class=\"_ _d\"></span>seen<span class=\"_ _4\"></span>, kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aan tuloon perustuvien v<span class=\"_ _0\"></span>erojen ja lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llist<span class=\"_ _d\"></span>en ver<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 sijoite<span class=\"_ _0\"></span>ttuun omaan p\u00e4\u00e4omaan. Kalmarilla ei ole merkitt\u00e4vi\u00e4 t<span class=\"_ _d\"></span>oistuvia operatiivisia liik<span class=\"_ _d\"></span>etoimintasuh<span class=\"_ _0\"></span>teit<span class=\"_ _0\"></span>a muiden Cargo<span class=\"_ _0\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _d\"></span>toimintojen kanssa.<span class=\"_ _2e6\"> </span>Kalmarin joht<span class=\"_ _0\"></span>o katsoo<span class=\"_ _d\"></span>, ett\u00e4 carve-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksi\u00e4 laadittaessa tehdyt k<span class=\"_ _d\"></span>ohdistukset on teh<span class=\"_ _0\"></span>ty k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisella perust<span class=\"_ _0\"></span>eella, mutta eiv<span class=\"_ _0\"></span>\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa niit\u00e4 tuo<span class=\"_ _d\"></span>ttoja ja kuluja, jotka olisiv<span class=\"_ _0\"></span>at s<span class=\"_ _0\"></span>yntyneet, jos K<span class=\"_ _0\"></span>almar olisi ollut erillinen k<span class=\"_ _d\"></span>onserni ja laatinut oman k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6ksen esit<span class=\"_ _d\"></span>ett\u00e4vil<span class=\"_ _d\"></span>t\u00e4 kausil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapah<span class=\"_ _0\"></span>tumat ja liik<span class=\"_ _d\"></span>etoime<span class=\"_ _d\"></span>t l\u00e4<span class=\"_ _4\"></span>hipiirin k<span class=\"_ _0\"></span>anssa<span class=\"_ _2e6\"> </span>Sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, muk<span class=\"_ _0\"></span>aan lukien saamiset ja v<span class=\"_ _d\"></span>elat Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden v\u00e4lil<span class=\"_ _0\"></span>l\u00e4, on eliminoitu n\u00e4ist\u00e4 carv<span class=\"_ _0\"></span>e-out taloudellisista tiedoista. Aiemmin Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin raportoinnissa sis\u00e4isik<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>tapahtumik<span class=\"_ _0\"></span>si katso<span class=\"_ _d\"></span>tut liike<span class=\"_ _0\"></span>toime<span class=\"_ _0\"></span>t sek\u00e4 tase-er\u00e4t Kalmarin ja muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojenv<span class=\"_ _d\"></span>\u00e4lill\u00e4 on k\u00e4sitel<span class=\"_ _d\"></span>ty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden saamiset C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _0\"></span>ta ja v<span class=\"_ _d\"></span>elat Cargot<span class=\"_ _d\"></span>ec-konsernill<span class=\"_ _0\"></span>e, mukaan lukien n\u00e4ihin saamisiin ja v<span class=\"_ _d\"></span>elkoihin liittyv<span class=\"_ _d\"></span>\u00e4t rahoitustuot<span class=\"_ _0\"></span>ot ja -kulut, on sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin ja esite<span class=\"_ _0\"></span>tty l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>eskite<span class=\"_ _0\"></span>tysti tuo<span class=\"_ _d\"></span>tetut pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elut<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6 on historiassa v<span class=\"_ _d\"></span>astannut Cargot<span class=\"_ _d\"></span>ec-konsernin johtamisesta ja yleishallinnosta. Lis\u00e4k<span class=\"_ _d\"></span>si emoyhti\u00f6 on tarjonnut erilaisia k<span class=\"_ _d\"></span>eskitety<span class=\"_ _d\"></span>sti tuotettuja pal<span class=\"_ _d\"></span>veluja kaikil<span class=\"_ _0\"></span>le tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>leen. Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja laadittaessa suoraan Kalmariin k<span class=\"_ _d\"></span>ohdistett<span class=\"_ _0\"></span>avissa ole<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t ja kulut tai tietyt K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmariin liittyv<span class=\"_ _0\"></span>\u00e4t historiall<span class=\"_ _0\"></span>iset transaktio<span class=\"_ _0\"></span>t, on k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisperiaa<span class=\"_ _0\"></span>tteen mukaisesti eli allok<span class=\"_ _d\"></span>ointi seuraa kulujen alkuper\u00e4\u00e4 sek<span class=\"_ _0\"></span>\u00e4 luonnetta.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti v<span class=\"_ _d\"></span>eloittanut suoraan r<span class=\"_ _0\"></span>aportoivil<span class=\"_ _d\"></span>ta yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset kustannukset, jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet n\u00e4iden r<span class=\"_ _0\"></span>aportoivien juridist<span class=\"_ _0\"></span>en yhti\u00f6iden puolesta suorit<span class=\"_ _0\"></span>etuista pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uista. T<span class=\"_ _d\"></span>\u00e4llaisia pal<span class=\"_ _d\"></span>veluita o<span class=\"_ _d\"></span>vat muun muassa tie<span class=\"_ _d\"></span>tohallinto<span class=\"_ _d\"></span>, talous, henkil\u00f6st<span class=\"_ _0\"></span>\u00f6, ep\u00e4suor<span class=\"_ _0\"></span>at hankinnat, s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>enmukaisuustoiminnot ja tiet<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>ojen yll\u00e4pito. Hist<span class=\"_ _d\"></span>oriallisesti tietyt emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6ll<span class=\"_ _0\"></span>e aiheutuneet kulut, muk<span class=\"_ _0\"></span>aan lukien vakuutusmak<span class=\"_ _d\"></span>sut ja takaukset, on lasku<span class=\"_ _0\"></span>tettu suor<span class=\"_ _d\"></span>aan tyt\u00e4ryhti\u00f6il<span class=\"_ _0\"></span>t\u00e4. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _0\"></span>e-out taloudellisiin tiet<span class=\"_ _d\"></span>oihin historiallisesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellist<span class=\"_ _0\"></span>en tietojen laa<span class=\"_ _0\"></span>timista vart<span class=\"_ _d\"></span>en Kalmarille on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>ettu osa Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n yht<span class=\"_ _0\"></span>eisist\u00e4 tuott<span class=\"_ _0\"></span>o- ja kuluerist\u00e4, mukaan lukien kaikki K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarill<span class=\"_ _0\"></span>e kuuluva<span class=\"_ _d\"></span>t p\u00e4\u00e4kontt<span class=\"_ _d\"></span>oritoimintojen hallin<span class=\"_ _d\"></span>to- ja henkil\u00f6st\u00f6kulut. Yh<span class=\"_ _0\"></span>teisi\u00e4 t<span class=\"_ _d\"></span>oimintoja o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t esimerkiksi k<span class=\"_ _d\"></span>onsernijohto<span class=\"_ _0\"></span>, henkil\u00f6st\u00f6hal<span class=\"_ _0\"></span>lint<span class=\"_ _0\"></span>o, tiet<span class=\"_ _d\"></span>ohallinto<span class=\"_ _0\"></span>, sijoittajasuht<span class=\"_ _0\"></span>eet, viestint<span class=\"_ _0\"></span>\u00e4, vastuul<span class=\"_ _0\"></span>lisuus, talous, rahoitus, laki ja stra<span class=\"_ _0\"></span>tegia. Hist<span class=\"_ _0\"></span>oriallisesti Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6 on laskuttanut n\u00e4m\u00e4 jaetut t<span class=\"_ _d\"></span>oiminnot tyt\u00e4ryhti\u00f6il<span class=\"_ _d\"></span>t\u00e4\u00e4n hallinnointipalkkioiden kautta k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en allokoin<span class=\"_ _d\"></span>tiavaimena laskut<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van kulun l<span class=\"_ _0\"></span>uonnetta. N\u00e4m\u00e4 edell\u00e4 mainitut kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tty carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin niiden historiall<span class=\"_ _0\"></span>isesti v<span class=\"_ _0\"></span>eloite<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en summien perust<span class=\"_ _0\"></span>eella tai k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 samoja allok<span class=\"_ _d\"></span>ointi av<span class=\"_ _d\"></span>aimia.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6lle on hist<span class=\"_ _0\"></span>oriassa aiheutunut tiettyj\u00e4 listayh<span class=\"_ _0\"></span>ti\u00f6n\u00e4 toimimiseen liittyvi\u00e4 kuluja. N\u00e4m\u00e4 kulut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t hallituksen kulut sek<span class=\"_ _d\"></span>\u00e4 osan k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohtamisen, str<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>egian, lakiasiain, k<span class=\"_ _0\"></span>onsernin rahoituk<span class=\"_ _0\"></span>sen, viestinn\u00e4n, sijoittajasuht<span class=\"_ _0\"></span>eiden, yritysv<span class=\"_ _d\"></span>astuullisuuden, konsernin henkil<span class=\"_ _0\"></span>\u00f6st\u00f6hallinnon ja tiedonhallinnan kuluista. N\u00e4m\u00e4 Car<span class=\"_ _d\"></span>gotecin lista<span class=\"_ _0\"></span>yhti\u00f6n\u00e4 toimimiseen liittyv<span class=\"_ _d\"></span>\u00e4t kulut edustav<span class=\"_ _d\"></span>at siis historiallisesti k<span class=\"_ _d\"></span>ohdistamattomia t<span class=\"_ _0\"></span>ai v<span class=\"_ _0\"></span>eloittamatt<span class=\"_ _d\"></span>omia konsernitason kuluja. Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa osa n\u00e4ist\u00e4 kuluist<span class=\"_ _0\"></span>a on k<span class=\"_ _0\"></span>ohdennettu Kalmarille heijas<span class=\"_ _0\"></span>tamaan liik<span class=\"_ _d\"></span>etoiminnan kuluja k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4ll\u00e4 all<span class=\"_ _0\"></span>okaatioa<span class=\"_ _0\"></span>vaimena p\u00e4\u00e4osin liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toa, jonka johto kat<span class=\"_ _0\"></span>soo ole<span class=\"_ _0\"></span>van asianmuk<span class=\"_ _0\"></span>aisin allok<span class=\"_ _d\"></span>ointiav<span class=\"_ _0\"></span>ain. Johto k<span class=\"_ _0\"></span>atsoo n\u00e4iden all<span class=\"_ _0\"></span>okaatioiden kuv<span class=\"_ _0\"></span>aav<span class=\"_ _d\"></span>an kohtuul<span class=\"_ _0\"></span>lisesti k<span class=\"_ _d\"></span>eskitettyjen pal<span class=\"_ _d\"></span>veluiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. N\u00e4ihin k<span class=\"_ _d\"></span>ohdistettuihin kuluihin o<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>aikuttaneet Cargo<span class=\"_ _d\"></span>tecissa voimassa olleet j\u00e4rjestel<span class=\"_ _d\"></span>yt, eiv\u00e4<span class=\"_ _d\"></span>tk\u00e4 ne v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa K<span class=\"_ _0\"></span>almarissa tule<span class=\"_ _d\"></span>vaisuudessa vallitse<span class=\"_ _d\"></span>vaa tilannetta.<span class=\"_ _2e6\"> </span>Muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en kanssa jae<span class=\"_ _d\"></span>tut vara<span class=\"_ _0\"></span>t, v<span class=\"_ _d\"></span>elat ja vuokrasopimusj\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span>Kalmar ja muut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ecin y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t ja liik<span class=\"_ _d\"></span>etoiminno<span class=\"_ _d\"></span>t ova<span class=\"_ _d\"></span>t toimineet historial<span class=\"_ _0\"></span>lisesti yhteisiss\u00e4 vuokr<span class=\"_ _0\"></span>atiloissa ja t<span class=\"_ _d\"></span>oimistoissa tietyiss\u00e4 paik<span class=\"_ _d\"></span>oissa. Niid<span class=\"_ _4\"></span>en tilojen osal<span class=\"_ _d\"></span>ta,<span class=\"_ _2e6\"> </span>joissa Kalmar ei ole vuokrasopimuk<span class=\"_ _0\"></span>sen laillinen omistaja ja vuokrasopimus ei siirtyn<span class=\"_ _0\"></span>yt Kalmarille Jak<span class=\"_ _0\"></span>autumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4, tilojen k\u00e4ytt\u00f6\u00f6n lii<span class=\"_ _0\"></span>ttyv\u00e4 kuluer\u00e4 on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin allok<span class=\"_ _d\"></span>ointiavaimien perust<span class=\"_ _d\"></span>eella (<span class=\"_ _d\"></span>neli\u00f6metrit tai henkil\u00f6st<span class=\"_ _0\"></span>\u00f6n m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>). K<span class=\"_ _0\"></span>almar ja muut Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6t ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnot o<span class=\"_ _d\"></span>vat my<span class=\"_ _d\"></span>\u00f6s historiall<span class=\"_ _0\"></span>isesti jakaneet tie<span class=\"_ _0\"></span>ttyj\u00e4 k\u00e4ytt\u00f6omaisuush<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _0\"></span>eit\u00e4 (k<span class=\"_ _d\"></span>oneita<span class=\"_ _d\"></span>), jotka on all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu Kalmarille ja sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty Kalmarin k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6omaisuuteen carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa siin\u00e4 tapauksessa, jos omaisuuser\u00e4n odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttiin siirtyv\u00e4n Kalmarill<span class=\"_ _0\"></span>e Jakautumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4.<span class=\"_ _2e6\"> </span>Kalmarin kulu liitty<span class=\"_ _d\"></span>en Kalmarin ja muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen jaettujen omaisuuserien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n, on hist<span class=\"_ _0\"></span>oriassa k<span class=\"_ _0\"></span>ohdiste<span class=\"_ _0\"></span>ttu Kalmarill<span class=\"_ _0\"></span>e heijastamaan n\u00e4iden omaisuuserien k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>\u00e4llaisiin jaettuihin omaisuuseriin liittyvi\u00e4 k\u00e4ytt<span class=\"_ _d\"></span>\u00f6omaisuuseri\u00e4 ja vuokrav<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ole esit<span class=\"_ _d\"></span>etty osana carve-out taloudellisia tie<span class=\"_ _0\"></span>toja, ellei omaisuuser<span class=\"_ _0\"></span>\u00e4n ole odot<span class=\"_ _0\"></span>ettu siirtyv\u00e4n Kalmaril<span class=\"_ _0\"></span>le Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _4\"></span> Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en vuokrasopimuk<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t suor<span class=\"_ _d\"></span>aan Kalmarin liik<span class=\"_ _d\"></span>etoimintaan ja jo<span class=\"_ _0\"></span>tka o<span class=\"_ _d\"></span>vat Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 siir<span class=\"_ _4\"></span>tym\u00e4ss\u00e4 Kalmaril<span class=\"_ _0\"></span>le, on esite<span class=\"_ _0\"></span>tty vuokrasopimuksina carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tyt varat ja vuokr<span class=\"_ _0\"></span>asopimusj\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt saattav<span class=\"_ _0\"></span>at poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4sti Kalmarin liik<span class=\"_ _d\"></span>etoiminnan tarpeista tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaisuudessa erill<span class=\"_ _0\"></span>isen\u00e4 yhti\u00f6n\u00e4. Kalmar solmi uudet eril<span class=\"_ _0\"></span>listen liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen edell<span class=\"_ _0\"></span>ytt\u00e4m\u00e4t tie<span class=\"_ _0\"></span>ttyihin jaettuihin omaisuuseriin liittyv\u00e4t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t Jakautumisen to<span class=\"_ _d\"></span>teuduttua<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Osak<span class=\"_ _d\"></span>eperusteiset mak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span>Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6t o<span class=\"_ _d\"></span>vat historial<span class=\"_ _0\"></span>lisesti osallistunee<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tecin osak<span class=\"_ _d\"></span>epohjaisiin kannustinohjelmiin. Kalmarin henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t kulut on sis\u00e4ll<span class=\"_ _d\"></span>yte<span class=\"_ _d\"></span>tty car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudelliin tie<span class=\"_ _0\"></span>toihin t<span class=\"_ _0\"></span>odellisen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6m\u00e4\u00e4r\u00e4n aiheuttaman kulun mukaan. Carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin on k<span class=\"_ _d\"></span>ohdistettu m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s Cargot<span class=\"_ _0\"></span>ecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>toihin osallistuneiden henkil\u00f6iden osuus osak<span class=\"_ _d\"></span>epohjaisista kannustinohjelmista k\u00e4ytt\u00e4en samoja allok<span class=\"_ _d\"></span>ointiperiaatteit<span class=\"_ _0\"></span>a kuin k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tysti tuote<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _d\"></span>veluiden osal<span class=\"_ _d\"></span>ta, jotka johto katsoo asianmuk<span class=\"_ _0\"></span>aisena tapana allok<span class=\"_ _d\"></span>oida osakeperust<span class=\"_ _d\"></span>eisiin maksuihin liittyv\u00e4t kul<span class=\"_ _0\"></span>ut.<span class=\"_ _2e6\"> </span>Historiall<span class=\"_ _0\"></span>isten kulujen perust<span class=\"_ _0\"></span>eella t<span class=\"_ _0\"></span>ehdyt allok<span class=\"_ _d\"></span>oinnit eiv\u00e4t v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuvaa kuluja, joita aiheutuu tule<span class=\"_ _d\"></span>vaisuudessa Kalmarin av<span class=\"_ _d\"></span>ainhenkil\u00f6ille luota<span class=\"_ _d\"></span>vista kannustinj\u00e4rjestelmist\u00e4.<span class=\"_ _2e6\"> </span>El\u00e4kk<span class=\"_ _d\"></span>eet ja muut ty<span class=\"_ _d\"></span>\u00f6suhde-<span class=\"_ _4\"></span>etuude<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>El\u00e4kk<span class=\"_ _d\"></span>eit\u00e4 ja muita ty\u00f6suh<span class=\"_ _d\"></span>teen p\u00e4\u00e4ttymisen j\u00e4lkeisi\u00e4 e<span class=\"_ _d\"></span>tuuksia k<span class=\"_ _0\"></span>osk<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja niit\u00e4 vastaa<span class=\"_ _d\"></span>va osuus j\u00e4rjestel<span class=\"_ _d\"></span>yihin kuuluvista velois<span class=\"_ _0\"></span>ta, var<span class=\"_ _0\"></span>oista, k<span class=\"_ _d\"></span>oroista ja ty<span class=\"_ _d\"></span>\u00f6suoritukseen perustuvista menoista sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisiin tie<span class=\"_ _d\"></span>toihin kunkin Juridisen Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n etuusj\u00e4rjestelm\u00e4n muk<span class=\"_ _0\"></span>aisesti. Lis\u00e4k<span class=\"_ _0\"></span>si Ruotsissa K<span class=\"_ _0\"></span>almar on historial<span class=\"_ _0\"></span>lisesti ollut osa jae<span class=\"_ _0\"></span>ttua etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>y\u00e4 muiden C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa. J\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 Kalmarin osuus tulee j\u00e4\u00e4m\u00e4\u00e4n Kalmaril<span class=\"_ _0\"></span>le jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een, joten K<span class=\"_ _0\"></span>almarin j\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t velat ja kulu<span class=\"_ _0\"></span>t on esite<span class=\"_ _0\"></span>tty osana carve-out taloudel<span class=\"_ _0\"></span>lisia tiet<span class=\"_ _0\"></span>oja mukaan lukien all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _d\"></span>onsernitoimintojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6st\u00e4 Ruotsissa, jotka kuuluv<span class=\"_ _d\"></span>at jaettuun etuuspohjaiseen j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn. All<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oitu osuus Cargo<span class=\"_ _d\"></span>tecin k<span class=\"_ _0\"></span>onsernitoimin<span class=\"_ _0\"></span>tojen henkil\u00f6st<span class=\"_ _d\"></span>\u00f6\u00f6n liittyen on teh<span class=\"_ _0\"></span>ty k\u00e4ytt\u00e4en K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin suh<span class=\"_ _0\"></span>teellist<span class=\"_ _0\"></span>a osuutta jaetun e<span class=\"_ _0\"></span>tuuspohjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn velasta.<span class=\"_ _2e6\"> </span>Kassanhal<span class=\"_ _0\"></span>linta ja r<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec on historiallisesti k<span class=\"_ _0\"></span>\u00e4ytt\u00e4n<span class=\"_ _0\"></span>yt k<span class=\"_ _0\"></span>eskite<span class=\"_ _d\"></span>tty\u00e4 kassanhallint<span class=\"_ _0\"></span>aa, ja hallinnut  sen k<span class=\"_ _d\"></span>onsernin rahoitustarpeita k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden (<span class=\"_ _2\"></span>cash poo<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>) ja sis\u00e4isten lainojen avulla.<span class=\"_ _2e6\"> </span>Kalmarin raha<span class=\"_ _d\"></span>varat k<span class=\"_ _d\"></span>oostuvat Juridisissa K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iss\u00e4 ole<span class=\"_ _d\"></span>vista kassavar<span class=\"_ _d\"></span>oista ja l<span class=\"_ _d\"></span>yhytaikaisista tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista. Cargo<span class=\"_ _0\"></span>tecin juridisiin yh<span class=\"_ _0\"></span>ti\u00f6ihin sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>vien Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _2e6\"> </span>liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden rahav<span class=\"_ _d\"></span>arat, k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yt ja sis\u00e4iset laina<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>y carve-out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _d\"></span>oska ne on jaettu muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa ja Kalmarin osuutta niist\u00e4 ei v<span class=\"_ _d\"></span>oida luot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vasti k<span class=\"_ _0\"></span>ohdentaa Kalmarille<span class=\"_ _d\"></span>. T<span class=\"_ _d\"></span>\u00e4m\u00e4n lis\u00e4ksi carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t Juridist<span class=\"_ _0\"></span>en Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden ja muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen v\u00e4lil<span class=\"_ _0\"></span>l\u00e4 ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>onsernitilisaamiset ja -v<span class=\"_ _d\"></span>elat, jotka siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n uudelle Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6lle jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euttamisen yhte<span class=\"_ _d\"></span>ydess\u00e4. N\u00e4m\u00e4 k<span class=\"_ _d\"></span>onsernitilisaamiset ja -<span class=\"_ _d\"></span>velat o<span class=\"_ _d\"></span>vat esit<span class=\"_ _d\"></span>etty l<span class=\"_ _0\"></span>yhytaikaisina saamisina ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oina l\u00e4hipiiril<span class=\"_ _d\"></span>t\u00e4 ja tulev<span class=\"_ _d\"></span>at eliminoitumaan k<span class=\"_ _0\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksest\u00e4 Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een. Jakautumisen j\u00e4lk<span class=\"_ _0\"></span>een Kalmar tulee t<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>em\u00e4\u00e4n omia k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omatarpeidensa r<span class=\"_ _0\"></span>ahoittamisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tecin tyt\u00e4ryhti\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>p\u00e4\u00e4oma ja inv<span class=\"_ _d\"></span>estoinnit on rahoit<span class=\"_ _d\"></span>ettu k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiden lis\u00e4ksi p\u00e4\u00e4osin k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 lainoilla. Kaikki Kal<span class=\"_ _0\"></span>mar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden sis\u00e4iset laina<span class=\"_ _0\"></span>t muiden Cargo<span class=\"_ _0\"></span>tecin yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6id<span class=\"_ _4\"></span>en ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tojen kanssa on esite<span class=\"_ _0\"></span>tty carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa  l\u00e4hipiiriliik<span class=\"_ _d\"></span>etoimina. Lis\u00e4k<span class=\"_ _0\"></span>si rajoite<span class=\"_ _0\"></span>ttu m\u00e4\u00e4r\u00e4 Kalmar<span class=\"_ _2\"></span>-yhti\u00f6it<span class=\"_ _0\"></span>\u00e4 on historiall<span class=\"_ _0\"></span>isesti rahoittanut osan t<span class=\"_ _0\"></span>oiminnastaan suoraan<span class=\"_ _2e6\"> </span>ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisilla pankkilainoil<span class=\"_ _0\"></span>la, jotka on esit<span class=\"_ _0\"></span>etty osana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisia tie<span class=\"_ _d\"></span>toja. Cargo<span class=\"_ _d\"></span>tecin ulk<span class=\"_ _0\"></span>oista rahoitusta ei ole aiemmin nost<span class=\"_ _d\"></span>ettu tai osoite<span class=\"_ _0\"></span>ttu suoraan Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin segment<span class=\"_ _0\"></span>eille, l<span class=\"_ _0\"></span>ukuun ottama<span class=\"_ _0\"></span>tta Cargo<span class=\"_ _d\"></span>tecin marraskuussa 2023 ot<span class=\"_ _0\"></span>ettua 50<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>0 miljoonan euron lainaa, joka noste<span class=\"_ _0\"></span>ttiin suoraan Kalmaril<span class=\"_ _0\"></span>le. T<span class=\"_ _2\"></span>\u00e4t\u00e4 lainaa lukuun ottama<span class=\"_ _d\"></span>tta mit\u00e4\u00e4n muuta Cargo<span class=\"_ _0\"></span>tecin ulk<span class=\"_ _d\"></span>oista rahoitusta ei v<span class=\"_ _d\"></span>oida luote<span class=\"_ _d\"></span>ttavasti allok<span class=\"_ _d\"></span>oida Kalmarille carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out taloudellisissa tiedoissa.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tulot ja -menot l\u00e4hipiirin kanssa on m\u00e4\u00e4rit<span class=\"_ _d\"></span>etty suoraan Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span>yhti\u00f6iden kirjaamien k<span class=\"_ _d\"></span>orkokulujen perust<span class=\"_ _0\"></span>eella.<span class=\"_ _2e6\"> </span>Cargo<span class=\"_ _d\"></span>tec oli sopinut velk<span class=\"_ _d\"></span>ojiensa kanssa, ett\u00e4 Jakautumisen yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4 Cargot<span class=\"_ _d\"></span>ecin pankkilainoista siirre<span class=\"_ _d\"></span>t\u00e4\u00e4n Kalmarille 300 miljoonaa euroa Car<span class=\"_ _d\"></span>gotecin ulk<span class=\"_ _d\"></span>oisia velk<span class=\"_ _d\"></span>oja Jakautumissuunnit<span class=\"_ _0\"></span>elman mukaisesti. Lis\u00e4k<span class=\"_ _d\"></span>si Cargot<span class=\"_ _0\"></span>ec oli sopinut vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ojiensa kanssa vuonna 2025 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4st\u00e4 100 miljoonan euron yhden vuoden jatk<span class=\"_ _d\"></span>o-option sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4n valmiusluo<span class=\"_ _d\"></span>ton siirrosta K<span class=\"_ _0\"></span>almarille Jakautumisen yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 ja all<span class=\"_ _0\"></span>ekirjoittanut vuonna 2026 er\u00e4\u00e4n<span class=\"_ _0\"></span>tyv\u00e4n 50 miljoonan euron v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusluo<span class=\"_ _d\"></span>ton, joka on Kalmarin k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4n\u00e4.  Cargo<span class=\"_ _d\"></span>tecin emoyh<span class=\"_ _0\"></span>ti\u00f6n rahav<span class=\"_ _d\"></span>aroja ei ole k<span class=\"_ _d\"></span>ohdistettu Kalmarill<span class=\"_ _0\"></span>e. Emo<span class=\"_ _d\"></span>yhti\u00f6n tek<span class=\"_ _d\"></span>em\u00e4t maksut K<span class=\"_ _0\"></span>almarin puolesta esit<span class=\"_ _0\"></span>ettiin oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina liiket<span class=\"_ _d\"></span>oimina Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa. Jakautumisen yhte<span class=\"_ _d\"></span>ydess\u00e4 tietty m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4 emo<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroist<span class=\"_ _0\"></span>a siirre<span class=\"_ _0\"></span>ttiin Jakautumissuunnitel<span class=\"_ _0\"></span>massa kuva<span class=\"_ _0\"></span>ttujen periaatteiden mukaisesti K<span class=\"_ _d\"></span>almarille.<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _d\"></span>tty rahoitus saattaa poik<span class=\"_ _d\"></span>eta merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4sti Kalmarin rahoitust<span class=\"_ _0\"></span>arpeista sen toimiessa eril<span class=\"_ _0\"></span>lisen\u00e4 yhti\u00f6n\u00e4 tule<span class=\"_ _d\"></span>vaisuudessa.<span class=\"_ _2e6\"> </span>Sijoitettu oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>Kalmar ei ole aiemmin muodostanut eril<span class=\"_ _0\"></span>list\u00e4 juridista k<span class=\"_ _d\"></span>onsernia ja n\u00e4in ollen ei ole mielek\u00e4st\u00e4 esitt\u00e4\u00e4 osak<span class=\"_ _d\"></span>ep\u00e4\u00e4omaa tai oman p\u00e4\u00e4oman rahast<span class=\"_ _0\"></span>ojen erittel<span class=\"_ _d\"></span>y\u00e4. Kalmarin nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuutta edustaa yhdist<span class=\"_ _d\"></span>elly<span class=\"_ _d\"></span>ss\u00e4 taseessa Kalmariin sijoitettu oma p\u00e4\u00e4oma, joka esite<span class=\"_ _0\"></span>t\u00e4\u00e4n \u201dSijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma<span class=\"_ _2\"></span>\u201d -nimikk<span class=\"_ _d\"></span>eell\u00e4, ja j<span class=\"_ _4\"></span>oka k<span class=\"_ _d\"></span>oostuu k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>oista, suojausrahastosta, sijoit<span class=\"_ _0\"></span>etusta omasta p\u00e4\u00e4omast<span class=\"_ _0\"></span>a ja k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 muunt<span class=\"_ _0\"></span>oeroista. Sijoit<span class=\"_ _0\"></span>ettu oma p\u00e4\u00e4oma ja k<span class=\"_ _d\"></span>ertyneet voi<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t oman p\u00e4\u00e4oman er\u00e4t, jo<span class=\"_ _0\"></span>tka on k<span class=\"_ _d\"></span>ohdistettu muiden Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tojen ja Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden hist<span class=\"_ _0\"></span>oriallisista k<span class=\"_ _d\"></span>ertyneist\u00e4 voitt<span class=\"_ _d\"></span>ovar<span class=\"_ _d\"></span>oista. Kalmarille k<span class=\"_ _d\"></span>ohdiste<span class=\"_ _0\"></span>tun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden muutok<span class=\"_ _d\"></span>set esitet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen yhdistell<span class=\"_ _d\"></span>yss\u00e4 sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman muut<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oiset liik<span class=\"_ _d\"></span>etoime<span class=\"_ _0\"></span>t Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d ja yhdistell<span class=\"_ _d\"></span>yss\u00e4<span class=\"_ _2e6\"> </span>rahavirtalask<span class=\"_ _d\"></span>elmassa rivill\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman ehtoinen nett<span class=\"_ _d\"></span>orahoitus Cargo<span class=\"_ _0\"></span>tec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>, ja ne kuvastav<span class=\"_ _d\"></span>at Cargo<span class=\"_ _0\"></span>tecin ja Kalmarin v<span class=\"_ _d\"></span>\u00e4list\u00e4 sis\u00e4ist\u00e4 oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oista rahoitusta esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4n kauden aikana. Sijoite<span class=\"_ _0\"></span>tun oman p\u00e4\u00e4oman m\u00e4\u00e4r\u00e4\u00e4n v<span class=\"_ _0\"></span>aikuttaa Kalmarill<span class=\"_ _0\"></span>e k<span class=\"_ _d\"></span>ohdistettu nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuus, joka k<span class=\"_ _d\"></span>oostuu Cargot<span class=\"_ _d\"></span>ecin emo<span class=\"_ _0\"></span>yhti\u00f6l<span class=\"_ _d\"></span>t\u00e4 ja muil<span class=\"_ _0\"></span>ta Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin yhti\u00f6il<span class=\"_ _d\"></span>t\u00e4 Kalmar<span class=\"_ _d\"></span>-liik<span class=\"_ _d\"></span>etoiminnalle k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etuista tuo<span class=\"_ _0\"></span>toista ja kul<span class=\"_ _0\"></span>uista, var<span class=\"_ _d\"></span>oista ja veloista.<span class=\"_ _2e6\"> </span>Muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman yht<span class=\"_ _d\"></span>eism\u00e4\u00e4r\u00e4\u00e4n kuuluvaan erilliseen k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden muunt<span class=\"_ _0\"></span>oerojen er\u00e4\u00e4n, ja niiden muut<span class=\"_ _d\"></span>okset esite<span class=\"_ _d\"></span>t\u00e4\u00e4n muissa laajan tuloksen eriss\u00e4.<span class=\"_ _2e6\"> </span>Kalmarille carv<span class=\"_ _d\"></span>e-out taloudellisten tie<span class=\"_ _0\"></span>tojen laadinnassa k<span class=\"_ _d\"></span>ohdistettu p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne, sijoitettu oma p\u00e4\u00e4oma, ei sit<span class=\"_ _d\"></span>en sellaisenaan kuvasta p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta, jonka Kalmar olisi tarvinnut, mik\u00e4li se olisi ollut eril<span class=\"_ _0\"></span>linen k<span class=\"_ _d\"></span>onserni esitetyill\u00e4 tilik<span class=\"_ _0\"></span>ausilla.<span class=\"_ _2e6\"> </span>Kalmarin oma p\u00e4\u00e4oma muodostui Jakautumisen t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>euduttua ja Kalmar Oyj:ll\u00e4 muodostui osak<span class=\"_ _0\"></span>ep\u00e4\u00e4omaa sek\u00e4 muita rahast<span class=\"_ _d\"></span>oja Jakautumissuunnitelmassa kuva<span class=\"_ _d\"></span>tulla tava<span class=\"_ _4\"></span>lla<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ulo<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>erot<span class=\"_ _2e6\"> </span>Tietyt Juridise<span class=\"_ _0\"></span>t Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimineet n\u00e4iss\u00e4 carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _0\"></span>tyl<span class=\"_ _0\"></span>t\u00e4 kaudella eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina. N\u00e4iden yhti\u00f6iden osal<span class=\"_ _d\"></span>ta carve-<span class=\"_ _2e6\"> </span>out taloudellisiin tie<span class=\"_ _0\"></span>toihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t v<span class=\"_ _d\"></span>erokulut sek\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>velat ja -<span class=\"_ _0\"></span>saamiset perustuv<span class=\"_ _0\"></span>at to<span class=\"_ _0\"></span>teutuneeseen v<span class=\"_ _d\"></span>erotuk<span class=\"_ _d\"></span>seen. Jotkin Juridisista K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6ist\u00e4 o<span class=\"_ _d\"></span>vat oll<span class=\"_ _0\"></span>eet osana v<span class=\"_ _d\"></span>eroryhmi\u00e4 ja jotka on yhdistel<span class=\"_ _d\"></span>ty tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksessa. V<span class=\"_ _2\"></span>eronmaksajana on t\u00e4t<span class=\"_ _d\"></span>en ollut jokin toinen juridinen yhti\u00f6 muista Car<span class=\"_ _d\"></span>gotecin yksik<span class=\"_ _d\"></span>\u00f6ist\u00e4 ja liik<span class=\"_ _d\"></span>etoiminnoista. Kalmar<span class=\"_ _2\"></span>-liike<span class=\"_ _0\"></span>toimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t puolestaan ollee<span class=\"_ _0\"></span>t osana Cargo<span class=\"_ _d\"></span>tecin juridisia yhti\u00f6it\u00e4. Esit<span class=\"_ _d\"></span>etyll\u00e4 kaudella n\u00e4m\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t tai -yh<span class=\"_ _0\"></span>ti\u00f6t eiv<span class=\"_ _d\"></span>\u00e4t ole tehneet eril<span class=\"_ _0\"></span>lisi\u00e4 v<span class=\"_ _0\"></span>eroilmoituk<span class=\"_ _d\"></span>sia. N\u00e4iss\u00e4 Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iss\u00e4 tai Juridisissa Kalmar<span class=\"_ _d\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iss\u00e4 v<span class=\"_ _0\"></span>erokulut on m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty yhti\u00f6k<span class=\"_ _d\"></span>ohtaisesti ik\u00e4\u00e4n kuin Kalmarin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>ta edustaisi erillisi\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuskoht<span class=\"_ _d\"></span>eita p\u00e4\u00e4asiallisissa toimintamaissaan.<span class=\"_ _2e6\"> </span>Tilikauden v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvina v<span class=\"_ _0\"></span>eroina esit<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4 m\u00e4\u00e4r\u00e4 on kunkin Kalmar<span class=\"_ _2\"></span>-yhti\u00f6n kyseis<span class=\"_ _0\"></span>t\u00e4 tilikautta k<span class=\"_ _d\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>ypot<span class=\"_ _0\"></span>eettisen erillisen v<span class=\"_ _d\"></span>eroilmoituk<span class=\"_ _d\"></span>sen perusteel<span class=\"_ _0\"></span>la maksett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a tai takaisin saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a ver<span class=\"_ _0\"></span>o, ja se on kirjattu carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa tilikauden v<span class=\"_ _d\"></span>erokuluk<span class=\"_ _d\"></span>si ja muid<span class=\"_ _4\"></span>en Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen kanssa to<span class=\"_ _0\"></span>teutuneek<span class=\"_ _d\"></span>si liike<span class=\"_ _0\"></span>toimek<span class=\"_ _0\"></span>si, joka on kirjattu sijoite<span class=\"_ _d\"></span>ttuun<span class=\"_ _2e6\"> </span>omaan p\u00e4\u00e4omaan. Juridisten Kalmar<span class=\"_ _2\"></span>-yh<span class=\"_ _0\"></span>ti\u00f6iden, jotka o<span class=\"_ _d\"></span>vat toiminee<span class=\"_ _d\"></span>t erillisin\u00e4<span class=\"_ _2e6\"> </span>v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t on kirjattu perustuen niiden historiallisiin lukuihin. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erosaamiset kirjataan juridist<span class=\"_ _d\"></span>en yhti\u00f6iden ver<span class=\"_ _d\"></span>oilmoituksissa ilmoite<span class=\"_ _0\"></span>ttujen todellist<span class=\"_ _d\"></span>en ja hyv\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>en tappioiden perusteel<span class=\"_ _0\"></span>la, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yhti\u00f6il<span class=\"_ _d\"></span>l\u00e4 on oik<span class=\"_ _d\"></span>eus v\u00e4hent\u00e4\u00e4 n\u00e4m\u00e4 tappiot tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettavaa tul<span class=\"_ _0\"></span>oa vastaan. Niil<span class=\"_ _0\"></span>l\u00e4 yhti\u00f6ill\u00e4, jotka eiv<span class=\"_ _d\"></span>\u00e4t ole toimineet eril<span class=\"_ _0\"></span>lisin\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ollisina lask<span class=\"_ _d\"></span>ennallisia ver<span class=\"_ _d\"></span>osaamisia ei ole sis\u00e4ll<span class=\"_ _d\"></span>ytetty carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out taloudel<span class=\"_ _0\"></span>lisiin tiet<span class=\"_ _0\"></span>oihin, k<span class=\"_ _0\"></span>oska n\u00e4ill\u00e4 yh<span class=\"_ _0\"></span>ti\u00f6ill\u00e4 ei v<span class=\"_ _d\"></span>eroilmoituksissa tosiasiallises<span class=\"_ _0\"></span>ti ole v\u00e4henne<span class=\"_ _0\"></span>tt\u00e4vi\u00e4 tappioita ja K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ei tule<span class=\"_ _d\"></span>vaisuudessa ole juridista oik<span class=\"_ _d\"></span>eutta k\u00e4ytt\u00e4\u00e4 n\u00e4it\u00e4 tappioita tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaa v<span class=\"_ _d\"></span>erot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>aa tuloa vast<span class=\"_ _0\"></span>aan.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman er\u00e4 \u201dMak<span class=\"_ _0\"></span>setut tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>ot<span class=\"_ _0\"></span>\u201d kuvast<span class=\"_ _0\"></span>aa kaikkien Juridisten K<span class=\"_ _0\"></span>almar<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>yhti\u00f6iden kauden v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuvia v<span class=\"_ _d\"></span>eroja, sill\u00e4 ne katso<span class=\"_ _d\"></span>taan asianomaisten v<span class=\"_ _0\"></span>eroryhmien mak<span class=\"_ _0\"></span>samiksi. Sil<span class=\"_ _d\"></span>t\u00e4 osin, kun t\u00e4llaisia v<span class=\"_ _d\"></span>eroja ei ole historial<span class=\"_ _0\"></span>lisesti makse<span class=\"_ _0\"></span>ttu rahana, kyseist<span class=\"_ _d\"></span>en verojen ka<span class=\"_ _0\"></span>tsot<span class=\"_ _0\"></span>aan ole<span class=\"_ _0\"></span>van muiden Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6iden ja liiket<span class=\"_ _d\"></span>oimintojen tek<span class=\"_ _d\"></span>emi\u00e4 sijoituksia ja ne on kat<span class=\"_ _0\"></span>sottu suorite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an v\u00e4litt\u00f6m\u00e4sti sijoit<span class=\"_ _0\"></span>etun oman p\u00e4\u00e4oman kautta. T<span class=\"_ _2\"></span>\u00e4llaiset sijoitetun oman p\u00e4\u00e4oman kautta tapah<span class=\"_ _0\"></span>tuva<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yn rahavirtalask<span class=\"_ _0\"></span>elman rahoitusosiossa er\u00e4ss\u00e4 \u201d<span class=\"_ _d\"></span>Oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oinen nett<span class=\"_ _0\"></span>orahoitus Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2\"></span>\u201d<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Yhdistel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _0\"></span>elmassa esite<span class=\"_ _d\"></span>tyt verokul<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 kuv<span class=\"_ _d\"></span>aa tule<span class=\"_ _d\"></span>vaisuudessa mahdollisesti syntyvi\u00e4 v<span class=\"_ _d\"></span>erokuluja, kun Kalmar<span class=\"_ _2\"></span>-yhti\u00f6<span class=\"_ _0\"></span>t operoiv<span class=\"_ _d\"></span>at erillisin\u00e4 v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisina.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttam\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtuma<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Carv<span class=\"_ _0\"></span>e-out taloudelliset tiedo<span class=\"_ _0\"></span>t on esite<span class=\"_ _d\"></span>tty euroina, joka on Kalmarin raportoin<span class=\"_ _d\"></span>tivaluutta. Juridisilla Kalmar<span class=\"_ _2\"></span>-yhti\u00f6il<span class=\"_ _0\"></span>l\u00e4 ja Kalmar<span class=\"_ _2\"></span>-<span class=\"_ _4\"></span>liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6ill\u00e4 on my<span class=\"_ _d\"></span>\u00f6s muita toiminta<span class=\"_ _d\"></span>valuuttoja. Jokaisena r<span class=\"_ _0\"></span>aportointip\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4 ulkomaist<span class=\"_ _d\"></span>en k<span class=\"_ _d\"></span>onserniy<span class=\"_ _4\"></span>hti\u00f6iden ja liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tayksik<span class=\"_ _d\"></span>\u00f6iden tuloslaskelma<span class=\"_ _0\"></span>t muute<span class=\"_ _d\"></span>taan euroiksi tilikauden k<span class=\"_ _d\"></span>eskikurssiin ja taseet k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en Eur<span class=\"_ _d\"></span>oo<span class=\"_ _4\"></span>pan K<span class=\"_ _d\"></span>eskuspankin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 julkaisemia kursseja. Ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat kirja<span class=\"_ _d\"></span>taan liike<span class=\"_ _0\"></span>toimen to<span class=\"_ _0\"></span>teutumisp\u00e4iv<span class=\"_ _d\"></span>\u00e4n kurssiin. Lis\u00e4tiet<span class=\"_ _0\"></span>oja valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _0\"></span>oitoist<span class=\"_ _0\"></span>a ja -t<span class=\"_ _0\"></span>appioista on esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _0\"></span>tiedossa 8. P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _0\"></span>enne ja rahoitusinstrumen<span class=\"_ _0\"></span>tit.<span class=\"_ _2e6\"> </span>Eur<span class=\"_ _d\"></span>oiksi muute<span class=\"_ _0\"></span>tut taseen ja tuloslask<span class=\"_ _d\"></span>elman er\u00e4t on k<span class=\"_ _d\"></span>ohdistettu Kalmaril<span class=\"_ _0\"></span>le tai muill<span class=\"_ _0\"></span>e Cargo<span class=\"_ _d\"></span>tecin yksik<span class=\"_ _d\"></span>\u00f6ille ja liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnoille<span class=\"_ _0\"></span>. K<span class=\"_ _d\"></span>ohdistettuihin eriin liittyv\u00e4 muun<span class=\"_ _d\"></span>toero kirjataan sijoit<span class=\"_ _0\"></span>ettuun omaan p\u00e4\u00e4omaan ja sen muut<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n yhdistell<span class=\"_ _d\"></span>yn laajan tuloslask<span class=\"_ _d\"></span>elman eriss\u00e4.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "1.2 Johdon harkintaa edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4<span class=\"_ _d\"></span>v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esk<span class=\"_ _d\"></span>eiset arviot ja oletuk<span class=\"_ _d\"></span>set Laadittaessa k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6st<span class=\"_ _0\"></span>\u00e4 yhti\u00f6n johto joutuu t<span class=\"_ _d\"></span>ekem\u00e4\u00e4n tule<span class=\"_ _d\"></span>vaisuutta k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via arvioita ja oletuksia, jotka v<span class=\"_ _d\"></span>aikuttava<span class=\"_ _0\"></span>t taseen var<span class=\"_ _d\"></span>ojen ja velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en m\u00e4\u00e4riin, ehdollisten v<span class=\"_ _d\"></span>arojen ja velk<span class=\"_ _d\"></span>ojen raportointiin lii<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tiedoissa sek\u00e4 tilikaudel<span class=\"_ _d\"></span>ta raportoitujen tuo<span class=\"_ _0\"></span>ttojen ja kulujen m\u00e4\u00e4riin. Lis\u00e4k<span class=\"_ _d\"></span>si tilinp\u00e4\u00e4t\u00f6ksen laa<span class=\"_ _0\"></span>timisperiaatt<span class=\"_ _0\"></span>eiden so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tamisessa saate<span class=\"_ _0\"></span>taan joutua k\u00e4ytt\u00e4m\u00e4\u00e4n harkin<span class=\"_ _d\"></span>taa.<span class=\"_ _2e6\"> </span>Harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t arviot ja oletuk<span class=\"_ _d\"></span>set perustuvat johdon aikaisempaan k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>emukseen sek\u00e4 parhaaseen tiet<span class=\"_ _d\"></span>oon tapahtumista ja muista tekij\u00f6ist\u00e4, kut<span class=\"_ _d\"></span>en tule<span class=\"_ _d\"></span>vaisuuden tapahtumia k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vista odotuksista, joiden ka<span class=\"_ _0\"></span>tsotaan ole<span class=\"_ _d\"></span>van olosuht<span class=\"_ _0\"></span>eet huomioon o<span class=\"_ _0\"></span>ttaen j\u00e4rke<span class=\"_ _d\"></span>vi\u00e4. Siten on mahdollista, ett<span class=\"_ _0\"></span>\u00e4 lopulliset t<span class=\"_ _d\"></span>oteumat poikk<span class=\"_ _d\"></span>eavat merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4sti tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 arvioista. K<span class=\"_ _d\"></span>onsernissa seurataan arvioiden ja oletust<span class=\"_ _d\"></span>en tot<span class=\"_ _0\"></span>eutumista sek\u00e4 n\u00e4iden taustal<span class=\"_ _0\"></span>la ole<span class=\"_ _0\"></span>vien tekij\u00f6iden muut<span class=\"_ _0\"></span>oksia k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 useita sek\u00e4 sis\u00e4isi\u00e4 ett\u00e4 ulk<span class=\"_ _d\"></span>oisia tiet<span class=\"_ _0\"></span>ol\u00e4hteit<span class=\"_ _0\"></span>\u00e4. Mahdolliset arvioiden ja oletust<span class=\"_ _d\"></span>en muutokset merkit<span class=\"_ _0\"></span>\u00e4\u00e4n kirjanpitoon sill\u00e4 tilikaudella, jonka aik<span class=\"_ _0\"></span>ana arviota tai ole<span class=\"_ _0\"></span>tusta k<span class=\"_ _d\"></span>orjataan. K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen olennaisimmat johdon harkintaa edell<span class=\"_ _d\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t er\u00e4t, joihin v<span class=\"_ _d\"></span>oi liitty\u00e4 ep\u00e4v<span class=\"_ _d\"></span>armuutta, on esite<span class=\"_ _0\"></span>tty seuraa<span class=\"_ _0\"></span>vien liite<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>ojen tai liite<span class=\"_ _0\"></span>tieto-osioiden yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4<span class=\"_ _4\"></span>:<span class=\"_ _2e6\"> </span><table class=\"s w225 hb1\" id=\"_b9645cc5-7537-4caa-b595-1835787fd626\"><tr><td class=\"t m0 x1d3 h17 y194a ff10 fsb fc3 sc0 ls29 ws3c\">Johdon harkint<span class=\"_ _d\"></span>aa edell<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _d\"></span>v\u00e4t<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>esk<span class=\"_ _d\"></span>eiset arvio<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span> </td><td></td></tr><tr><td class=\"c n x18b y194c w226 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">ja oletu<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41e y194c w206 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\"><span class=\"ls2e ws41\">Li<span class=\"_ _4\"></span>itetie<span class=\"_ _4\"></span>to tai l<span class=\"_ _4\"></span>iite<span class=\"_ _4\"></span>tieto<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>osi<span class=\"_ _2e6\"> </span></span><span class=\"ls2e ws41\"><span class=\"_ _4\"></span>o<span class=\"_ _2e6\"> </span></span></div></td></tr><tr><td class=\"c n x18b y194d w227 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Tu<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>t<span class=\"_ _93\"></span>u<span class=\"_ _93\"></span>s<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41f y194d w228 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">2.<span class=\"_ _4\"></span>2 M<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ynt<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>otot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y194e w229 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Et<span class=\"_ _0\"></span>uuspohjaiset e<span class=\"_ _0\"></span>l\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>voitt<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x420 y194e w22a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">3<span class=\"_ _4\"></span>.4 E<span class=\"_ _4\"></span>l\u00e4<span class=\"_ _4\"></span>kevelvoi<span class=\"_ _4\"></span>tte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y194f w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x418 y194f w22b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">4<span class=\"_ _4\"></span>. T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1950 w22c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x419 y1950 w22d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">5<span class=\"_ _4\"></span>.2 V<span class=\"_ _d\"></span>aiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuus<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1951 wfb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x41b y1951 w216 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsce wse6\">5<span class=\"_ _4\"></span>.<span class=\"_ _93\"></span>5 Va<span class=\"_ _93\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1952 ff11 fs4 fc3 sc0 ls20 ws33\">Liikearvon<span class=\"_ _d\"></span> j<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> aineettomien h<span class=\"_ _d\"></span>y\u00f6dykkei<span class=\"_ _0\"></span>den<span class=\"_ _2e6\"> </span> </td><td></td></tr><tr><td class=\"c n x18b y1953 w22e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x421 y1953 w22f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">6.<span class=\"_ _d\"></span>1 Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x422 h8 y1954 ff11 fs4 fc3 sc0 ls20 ws33\">6.<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> Aineettomat<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykke<span class=\"_ _2e6\"> </span>et<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1955 ff11 fs4 fc3 sc0 ls33 ws46\">Po<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>toa<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x422 h8 y1955 ff11 fs4 fc3 sc0 ls20 ws33\">6.3 Aineelliset h<span class=\"_ _0\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1956 w230 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Ar<span class=\"_ _4\"></span>vonalentum<span class=\"_ _4\"></span>istestaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x423 y1956 w231 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\"><span class=\"ls0 ws0\">6<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>4 Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _2e6\"> </span></span><span class=\"ls0 ws0\"><span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></span></div></td></tr><tr><td class=\"c n x18b y1957 w232 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>imint<span class=\"_ _d\"></span>ojen yhdis<span class=\"_ _0\"></span>t\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x424 y1957 w21f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">7<span class=\"_ _d\"></span>. K<span class=\"_ _d\"></span>onsernin<span class=\"_ _d\"></span> rakenne<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x422 h8 y1958 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>. P\u00e4\u00e4<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ara<span class=\"_ _4\"></span>kenn<span class=\"_ _4\"></span>e ja<span class=\"_ _2e6\"> </span> </td></tr><tr><td class=\"t m0 x1d3 h8 y1959 ff11 fs4 fc3 sc0 ls0 ws0\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>itu<span class=\"_ _4\"></span>svaro<span class=\"_ _4\"></span>je<span class=\"_ _4\"></span>n ja -vel<span class=\"_ _4\"></span>koje<span class=\"_ _4\"></span>n k\u00e4yv\u00e4<span class=\"_ _4\"></span>t ar<span class=\"_ _4\"></span>vot<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x422 h8 y1959 ff11 fs4 fc3 sc0 ls24 ws37\">raho<span class=\"_ _4\"></span>itusin<span class=\"_ _4\"></span>strumenti<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y195a w221 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x425 y195a w233 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">9.<span class=\"_ _d\"></span>1 V<span class=\"_ _0\"></span>uokrasopimuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td></tr></table>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set T<span class=\"_ _d\"></span>uloutus<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uloutus edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 monel<span class=\"_ _0\"></span>ta osin harkinnan ja arvioiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. Harkint<span class=\"_ _0\"></span>aa k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n esimerkiksi erik<span class=\"_ _0\"></span>seen tulout<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vien suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden tunnistamiseen tilant<span class=\"_ _d\"></span>eessa<span class=\"_ _4\"></span>, jossa toimit<span class=\"_ _d\"></span>ettavien tuott<span class=\"_ _d\"></span>eiden ja palv<span class=\"_ _d\"></span>eluiden k\u00e4sitt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y y<span class=\"_ _4\"></span>hdess\u00e4 tai erik<span class=\"_ _0\"></span>seen ei ole yksiselitt<span class=\"_ _d\"></span>eist\u00e4. N\u00e4in on erityisesti tilant<span class=\"_ _0\"></span>eissa, joissa toimite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at tuottee<span class=\"_ _d\"></span>t ja pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t yksin\u00e4\u00e4n muodosta toimiv<span class=\"_ _d\"></span>aa lop<span class=\"_ _4\"></span>putuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tta. Asiakassopimuksil<span class=\"_ _0\"></span>le on my<span class=\"_ _d\"></span>\u00f6s tyypillist\u00e4, ett\u00e4 ne sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t vaih<span class=\"_ _0\"></span>tuvia hintaelemen<span class=\"_ _0\"></span>ttej\u00e4, joiden huomioiminen tuloutuksessa edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 arviointia erityisesti tilant<span class=\"_ _0\"></span>eessa, jossa toimite<span class=\"_ _d\"></span>ttavasta tuo<span class=\"_ _d\"></span>tteesta tai k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuudesta ei ole aiempaa k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>emusta. T<span class=\"_ _2\"></span>uloutuksessa enit<span class=\"_ _d\"></span>en harkintaa k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n kuitenkin tuloutusajank<span class=\"_ _d\"></span>ohtaa m\u00e4\u00e4rit<span class=\"_ _0\"></span>ett\u00e4ess\u00e4.<span class=\"_ _2e6\"> </span>Pitk\u00e4k<span class=\"_ _d\"></span>estoiset pal<span class=\"_ _d\"></span>velusopimuk<span class=\"_ _d\"></span>set sek\u00e4 erikseen m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yt pitk\u00e4aikaishankk<span class=\"_ _d\"></span>eet tulout<span class=\"_ _0\"></span>etaan ajan kuluessa v<span class=\"_ _d\"></span>almiusasteen mukaisesti. Pitk\u00e4aikaishankk<span class=\"_ _d\"></span>eiden tulouttaminen ajan kuluessa on sallittua, mik\u00e4li toimit<span class=\"_ _d\"></span>ettavilla laitt<span class=\"_ _d\"></span>eilla tai k<span class=\"_ _0\"></span>ok<span class=\"_ _d\"></span>onaisuud<span class=\"_ _4\"></span>ella ei arvioida ole<span class=\"_ _d\"></span>van vaih<span class=\"_ _0\"></span>toeh<span class=\"_ _0\"></span>toista k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00e4 Kalmarille ja mik<span class=\"_ _0\"></span>\u00e4li Kalmarilla arvioidaan ole<span class=\"_ _d\"></span>van oik<span class=\"_ _d\"></span>eus riitt\u00e4v\u00e4\u00e4n mak<span class=\"_ _0\"></span>suun asiakkaal<span class=\"_ _d\"></span>ta jo tehdyn ty<span class=\"_ _0\"></span>\u00f6n osal<span class=\"_ _d\"></span>ta kok<span class=\"_ _d\"></span>o projektin ajan. Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 ajan kuluessa tulout<span class=\"_ _0\"></span>ettu m\u00e4\u00e4r\u00e4 perustuu k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden kustannust<span class=\"_ _0\"></span>en m\u00e4\u00e4r\u00e4st\u00e4 suh<span class=\"_ _0\"></span>teessa sopimuk<span class=\"_ _0\"></span>sen arvioituihin k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaiskustannuksiin, tai arvioon pitk\u00e4aik<span class=\"_ _0\"></span>aishankk<span class=\"_ _0\"></span>een fyysisest\u00e4 valmiusast<span class=\"_ _d\"></span>eesta. Mik\u00e4li arvio hankkeen lopputulemast<span class=\"_ _0\"></span>a muuttuu, muute<span class=\"_ _0\"></span>taan tuloute<span class=\"_ _d\"></span>ttua myynti\u00e4 ja voitt<span class=\"_ _d\"></span>oa sill\u00e4 tilikaudella, jolloin muutos oli ensi k<span class=\"_ _d\"></span>ertaa tiedossa ja arvioitavissa. Pitk\u00e4aik<span class=\"_ _0\"></span>aishankk<span class=\"_ _0\"></span>eesta odot<span class=\"_ _d\"></span>ettavissa ole<span class=\"_ _d\"></span>va tappio kirjataan v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>litt<span class=\"_ _0\"></span>\u00f6m\u00e4sti tulosv<span class=\"_ _d\"></span>aikutteisesti. V<span class=\"_ _d\"></span>uonna 2024 noin 12,<span class=\"_ _2\"></span>7 (<span class=\"_ _d\"></span>2023: 12,<span class=\"_ _2\"></span>1) prosen<span class=\"_ _0\"></span>ttia liik<span class=\"_ _d\"></span>evaihdost<span class=\"_ _0\"></span>a on tuloute<span class=\"_ _d\"></span>ttu a<span class=\"_ _4\"></span>jan kuluessa. Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set E<span class=\"_ _0\"></span>tuuspohjaiset el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteet<span class=\"_ _2e6\"> </span>El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteiden nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o riippuu useista eri tekij\u00f6ist\u00e4, jotk<span class=\"_ _0\"></span>a m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n vakuutusma<span class=\"_ _0\"></span>temaa<span class=\"_ _0\"></span>ttisesti useita rahoituk<span class=\"_ _d\"></span>sellisia ja demografisia oletuk<span class=\"_ _0\"></span>sia k\u00e4ytt\u00e4en ja muu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>set n\u00e4iss\u00e4 v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon. El\u00e4kk<span class=\"_ _d\"></span>eist\u00e4 aiheutuvien nettomenojen (<span class=\"_ _d\"></span>tai -<span class=\"_ _d\"></span>tulojen<span class=\"_ _0\"></span>) m\u00e4\u00e4rityksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 rahoituk<span class=\"_ _0\"></span>sellisista ole<span class=\"_ _0\"></span>tuksist<span class=\"_ _0\"></span>a t\u00e4rk<span class=\"_ _d\"></span>ein on diskontt<span class=\"_ _d\"></span>okork<span class=\"_ _d\"></span>o. Asianmukainen disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n jokaisen vuoden lopussa ja sit\u00e4 k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>et\u00e4\u00e4n lask<span class=\"_ _d\"></span>ettaessa nykyarv<span class=\"_ _d\"></span>o el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseksi edell<span class=\"_ _d\"></span>ytett\u00e4<span class=\"_ _0\"></span>ville arvioiduille v<span class=\"_ _0\"></span>astaisille r<span class=\"_ _0\"></span>ahavirr<span class=\"_ _d\"></span>oille. Asianmukaista disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oa m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 ot<span class=\"_ _d\"></span>etaan huomioon maasta riippuen yrityst<span class=\"_ _0\"></span>en tai val<span class=\"_ _d\"></span>tion liikk<span class=\"_ _d\"></span>eeseen laskemien k<span class=\"_ _d\"></span>orkealaa<span class=\"_ _0\"></span>tuisten joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen tuotto tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>ell\u00e4. N\u00e4m\u00e4 lainat o<span class=\"_ _d\"></span>vat sen v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4isi\u00e4, jossa etuude<span class=\"_ _0\"></span>t makse<span class=\"_ _0\"></span>taan, ja niiden juoksuaika on l\u00e4hel<span class=\"_ _0\"></span>l\u00e4 el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>oimassaoloajan pituutta. Muut el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat k<span class=\"_ _d\"></span>esk<span class=\"_ _0\"></span>eiset ole<span class=\"_ _0\"></span>tukse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t rahoituk<span class=\"_ _0\"></span>sellisia ole<span class=\"_ _0\"></span>tuksia, kut<span class=\"_ _0\"></span>en odot<span class=\"_ _0\"></span>etut palkk<span class=\"_ _d\"></span>ojen ja el\u00e4kkeiden k<span class=\"_ _d\"></span>orotuk<span class=\"_ _d\"></span>set, sek\u00e4 v<span class=\"_ _0\"></span>\u00e4est\u00f6<span class=\"_ _0\"></span>tilastollisia ol<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sia, kuten elini\u00e4n odott<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set T<span class=\"_ _d\"></span>ulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvien v<span class=\"_ _0\"></span>erojen ja lask<span class=\"_ _d\"></span>ennallisten v<span class=\"_ _d\"></span>erosaamisten ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 siihen, mihin m\u00e4\u00e4r\u00e4\u00e4n asti lask<span class=\"_ _d\"></span>ennallisia v<span class=\"_ _0\"></span>erosaamisia v<span class=\"_ _d\"></span>oidaan kirjata taseeseen, tarvitaan johdon harkintaa. Kalmar on tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>otuksen k<span class=\"_ _d\"></span>ohteena useissa eri maissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen v<span class=\"_ _0\"></span>erok\u00e4si<span class=\"_ _0\"></span>ttel<span class=\"_ _d\"></span>yyn voi liitty<span class=\"_ _d\"></span>\u00e4 ep\u00e4varmuutta ja v<span class=\"_ _d\"></span>erolains\u00e4\u00e4d\u00e4nn\u00f6n tulkinta edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdon harkintaa. Yhti\u00f6 arvioi s\u00e4\u00e4nn\u00f6llisesti tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen v<span class=\"_ _0\"></span>erok\u00e4si<span class=\"_ _0\"></span>ttel<span class=\"_ _d\"></span>yyn liittyvi\u00e4 ep\u00e4varmuuk<span class=\"_ _0\"></span>sia ja oikaisee tarvittaessa kirjattuja m\u00e4\u00e4ri\u00e4 vastaamaan jok<span class=\"_ _d\"></span>o arvioitua todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isint\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 tai odot<span class=\"_ _d\"></span>ettavissa ole<span class=\"_ _0\"></span>vaa paino<span class=\"_ _d\"></span>tettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 arvoa l<span class=\"_ _0\"></span>opullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 o<span class=\"_ _0\"></span>ttaen huomioon v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomaisen odot<span class=\"_ _0\"></span>etun h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ynn\u00e4n valitulle v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ll<span class=\"_ _0\"></span>e.<span class=\"_ _2e6\"> </span>Pilari 2:een liittyvien tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen vaikutuk<span class=\"_ _0\"></span>sen tilikauden 202<span class=\"_ _d\"></span>4 ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>kuluun sek\u00e4 tule<span class=\"_ _d\"></span>vien raportointikausien tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oihin arvioidaan olev<span class=\"_ _0\"></span>an ep\u00e4olennainen. Edel<span class=\"_ _0\"></span>leen on ep\u00e4v<span class=\"_ _d\"></span>armuutta siit\u00e4, miten ja milloin Pilari 2 -s\u00e4\u00e4nn\u00f6<span class=\"_ _d\"></span>t ja niid<span class=\"_ _4\"></span>en k<span class=\"_ _d\"></span>ehitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t tulkintaohjeet pannaan t\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6\u00f6n ja mit<span class=\"_ _d\"></span>en eri viranomaiset tulkitse<span class=\"_ _d\"></span>vat globaaleja s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6j\u00e4. Kalmar jatkaa Pilari 2:<span class=\"_ _d\"></span>een liitty<span class=\"_ _4\"></span>v\u00e4n lains\u00e4\u00e4d\u00e4nn\u00f6n kehi<span class=\"_ _0\"></span>tyksen seuraamist<span class=\"_ _0\"></span>a ja sen mahdollista vaiku<span class=\"_ _0\"></span>tusta k<span class=\"_ _d\"></span>onsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs418\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs419\">V<span class=\"_ _2\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs41a\">V<span class=\"_ _2\"></span>aihto-omaisuuden ep\u00e4kuranttius<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>aus on arvioitu var<span class=\"_ _0\"></span>aston s<span class=\"_ _d\"></span>ystemaattisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs41b\">ja jatkuv<span class=\"_ _0\"></span>an seurannan perust<span class=\"_ _0\"></span>eella. Ep\u00e4kuran<span class=\"_ _0\"></span>ttiuden m\u00e4\u00e4r\u00e4\u00e4 arvioitaessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs41c\">ot<span class=\"_ _0\"></span>etaan huomioon v<span class=\"_ _d\"></span>aihto-omaisuuden luonne, kunt<span class=\"_ _d\"></span>o ja ik\u00e4rak<span class=\"_ _0\"></span>enne sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs41d\">arvioituun tarpeeseen perustuva<span class=\"_ _0\"></span>t m\u00e4\u00e4r\u00e4t<span class=\"_ _2e6\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs44b\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs44c\">Odote<span class=\"_ _0\"></span>tut luott<span class=\"_ _d\"></span>otappiot<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44d\">Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varauk<span class=\"_ _0\"></span>sen m\u00e4\u00e4ritt\u00e4minen edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdolt<span class=\"_ _0\"></span>a harkintaa ja arvioita. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44e\">Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varauk<span class=\"_ _0\"></span>sen historiallisiin l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappioihin perustuv<span class=\"_ _0\"></span>an osaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44f\">mitattaessa t<span class=\"_ _0\"></span>arvitaan harkintaa eri saamisryhmien riskitasojen m\u00e4\u00e4ritt\u00e4misess\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs450\">niiden ik\u00e4\u00e4ntymisen perust<span class=\"_ _d\"></span>eella. Harkintaa ja arvioiden k\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00e4 tarvitaan my<span class=\"_ _d\"></span>\u00f6s </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs451\">luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksen riitt\u00e4<span class=\"_ _0\"></span>vyyden arvioinnissa historial<span class=\"_ _0\"></span>listen luo<span class=\"_ _d\"></span>ttotappioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs452\">perusteel<span class=\"_ _0\"></span>la ja luott<span class=\"_ _0\"></span>otappio<span class=\"_ _d\"></span>varauk<span class=\"_ _d\"></span>sen kasva<span class=\"_ _0\"></span>ttamisessa tule<span class=\"_ _d\"></span>vaisuuteen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs453\">suuntautuv<span class=\"_ _d\"></span>an luotto<span class=\"_ _0\"></span>tappioarvioinnin perusteella<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set V<span class=\"_ _2\"></span>araukset<span class=\"_ _2e6\"> </span>Kirjatta<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>arauksen m\u00e4\u00e4r\u00e4 on tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n paras arvio vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen t\u00e4ytt\u00e4misek<span class=\"_ _d\"></span>si vaadittav<span class=\"_ _d\"></span>asta kustannuksesta. Arvio tapahtuman tal<span class=\"_ _0\"></span>oudellisesta vaikutuk<span class=\"_ _d\"></span>sesta edell<span class=\"_ _0\"></span>ytt\u00e4\u00e4 yhti\u00f6n johdon harkintaa, joka perustuu aiempiin samankal<span class=\"_ _d\"></span>taisiin tapahtumiin ja joissakin tapauksissa ulk<span class=\"_ _d\"></span>opuolisen asiantuntijan lausunt<span class=\"_ _0\"></span>oihin. V<span class=\"_ _2\"></span>arauksia tarkast<span class=\"_ _d\"></span>ellaan s\u00e4\u00e4nn\u00f6llisesti ja k<span class=\"_ _0\"></span>orjataan tarpeen mukaan vastaamaan t<span class=\"_ _0\"></span>arkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>en parasta arviota. T<span class=\"_ _6\"></span>oteu<span class=\"_ _0\"></span>tuvat meno<span class=\"_ _d\"></span>t voiv<span class=\"_ _0\"></span>at poik<span class=\"_ _d\"></span>eta arviosta.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>earvon ja aineett<span class=\"_ _d\"></span>omien hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden arv<span class=\"_ _0\"></span>onalentumistes<span class=\"_ _0\"></span>taus<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo ja muut taloudel<span class=\"_ _0\"></span>lisel<span class=\"_ _d\"></span>ta vaikutusajal<span class=\"_ _d\"></span>taan rajoittamattoma<span class=\"_ _d\"></span>t aineettomat hy<span class=\"_ _d\"></span>\u00f6dykkeet t<span class=\"_ _d\"></span>estataan arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aralt<span class=\"_ _0\"></span>a v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n vuosittain. Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estausta v<span class=\"_ _0\"></span>arten liik<span class=\"_ _d\"></span>earvo ja v<span class=\"_ _d\"></span>aikutusaja<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>taan rajoittamatt<span class=\"_ _d\"></span>omat aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>ohdistetaan raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>taa tuott<span class=\"_ _0\"></span>avill<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6ille. Rahavirtaa tuo<span class=\"_ _0\"></span>ttavien yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen k<span class=\"_ _0\"></span>errytett<span class=\"_ _0\"></span>\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4t perustuvat lask<span class=\"_ _d\"></span>elmiin<span class=\"_ _4\"></span>, jotk<span class=\"_ _0\"></span>a edell<span class=\"_ _d\"></span>ytt\u00e4v\u00e4<span class=\"_ _0\"></span>t johdol<span class=\"_ _0\"></span>ta arvioiden ja oletust<span class=\"_ _0\"></span>en tek<span class=\"_ _d\"></span>emist\u00e4 niin m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 tule<span class=\"_ _d\"></span>vaisuuden rahavirt<span class=\"_ _0\"></span>oja kuin n\u00e4iden disk<span class=\"_ _0\"></span>onttaamiseen k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4omakustannusta (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Aineettomien omaisuuserien poist<span class=\"_ _0\"></span>oajat<span class=\"_ _2e6\"> </span>Aineett<span class=\"_ _0\"></span>omille omaisuuserill<span class=\"_ _0\"></span>e m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eiden poistoajat<span class=\"_ _2e6\"> </span>Aineellisill<span class=\"_ _0\"></span>e hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>kk<span class=\"_ _d\"></span>eille m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista<span class=\"_ _2e6\"> </span>.<span class=\"_ gs274\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus<span class=\"_ _2e6\"> </span>Omaisuuser\u00e4t, joita ei arv<span class=\"_ _d\"></span>osteta k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon, testataan arv<span class=\"_ _d\"></span>onalentumisen var<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta aina, kun on viitteit\u00e4 siit\u00e4, ett\u00e4 niiden arv<span class=\"_ _d\"></span>o saattaa olla alentunut<span class=\"_ _0\"></span>. Viittein\u00e4 huomioidaan sek\u00e4 ulk<span class=\"_ _d\"></span>oiset l\u00e4htee<span class=\"_ _d\"></span>t, kuten merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4 lasku markkina-arv<span class=\"_ _d\"></span>ossa<span class=\"_ _4\"></span>, joka ei johdu ajan kulumisesta, normaalik\u00e4yt<span class=\"_ _0\"></span>\u00f6st\u00e4 tai k<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tasosta, ett\u00e4 sis\u00e4iset l\u00e4ht<span class=\"_ _0\"></span>eet, kut<span class=\"_ _0\"></span>en todist<span class=\"_ _0\"></span>e var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en ep\u00e4kuran<span class=\"_ _0\"></span>ttiudesta tai fyysisest\u00e4 v<span class=\"_ _d\"></span>auriosta. Jos<span class=\"_ _4\"></span> omaisuuser\u00e4n tasearv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen k\u00e4yt\u00f6st<span class=\"_ _0\"></span>\u00e4 tai myynnist\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n, kirjataan arv<span class=\"_ _d\"></span>onalentumistappio v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti sit<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, ett<span class=\"_ _0\"></span>\u00e4 kirjanpitoarv<span class=\"_ _d\"></span>o vastaa k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span>Yhdiste<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oja hankittu netto<span class=\"_ _d\"></span>varallisuus arv<span class=\"_ _d\"></span>ostetaan k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n<span class=\"_ _4\"></span> arv<span class=\"_ _0\"></span>oonsa. Hankitun netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4 hankintahin<span class=\"_ _0\"></span>ta kirjataan taseel<span class=\"_ _d\"></span>le<span class=\"_ _4\"></span> liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oksi. Hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on m\u00e4\u00e4ritys perustuu jok<span class=\"_ _d\"></span>o vastaa<span class=\"_ _d\"></span>vien hy\u00f6dykk<span class=\"_ _d\"></span>eiden arvioituihin markkinahintoihin (<span class=\"_ _2\"></span>aineelliset h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkee<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>)<span class=\"_ _4\"></span> ja arv<span class=\"_ _0\"></span>ostustekniik<span class=\"_ _d\"></span>oihin, jotka perustuva<span class=\"_ _0\"></span>t odot<span class=\"_ _0\"></span>ettuihin kassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oihin ja tuott<span class=\"_ _0\"></span>oon (<span class=\"_ _2\"></span>aineettomat h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eet<span class=\"_ _2\"></span>). Arv<span class=\"_ _0\"></span>onm\u00e4\u00e4ritys, joka perustuu hy<span class=\"_ _d\"></span>\u00f6dykkeen senhetkiseen j\u00e4lleenhankin<span class=\"_ _0\"></span>tahintaan, odot<span class=\"_ _d\"></span>ettuihin kassavirt<span class=\"_ _0\"></span>oihin tai arvioituun myyntihin<span class=\"_ _0\"></span>taan, edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdolta harkin<span class=\"_ _d\"></span>taa<span class=\"_ _4\"></span>, arvioita ja ole<span class=\"_ _0\"></span>tusten k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00e4. Johto usk<span class=\"_ _d\"></span>oo k\u00e4ytettyjen arvioiden ja oletus<span class=\"_ _0\"></span>ten ole<span class=\"_ _d\"></span>van riitt\u00e4v<span class=\"_ _d\"></span>\u00e4n tarkkoja k<span class=\"_ _0\"></span>\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on m\u00e4\u00e4rityksen pohjak<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span>Kalmar so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa harkintaa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvaa yhdist<span class=\"_ _d\"></span>elytapaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eelleen. Kalmarin osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6<span class=\"_ _d\"></span>t sis\u00e4lt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t sij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set, joissa Kalmarin \u00e4\u00e4niv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on taval<span class=\"_ _0\"></span>lisesti yli 20 prosen<span class=\"_ _0\"></span>ttia. Sijoitusten yhdistel<span class=\"_ _d\"></span>y osakkuusyhti\u00f6n\u00e4 perustuu K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin huomatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Jos merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>taa k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat tunnusluvut eiv\u00e4<span class=\"_ _0\"></span>t ole yksiselitt<span class=\"_ _d\"></span>eisi\u00e4<span class=\"_ _4\"></span>, joht<span class=\"_ _0\"></span>o k\u00e4ytt\u00e4\u00e4 harkin<span class=\"_ _d\"></span>taa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n sopivaa k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidointimene<span class=\"_ _d\"></span>telm\u00e4\u00e4<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen k\u00e4yv<span class=\"_ _d\"></span>\u00e4t arvo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Not<span class=\"_ _0\"></span>eeraamatt<span class=\"_ _d\"></span>omien rahoitusinstrumenttien k\u00e4yv<span class=\"_ _0\"></span>\u00e4t arv<span class=\"_ _d\"></span>ot m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmi\u00e4 k\u00e4ytt\u00e4en. Suojauk<span class=\"_ _d\"></span>siin k\u00e4yte<span class=\"_ _0\"></span>ttyjen noteer<span class=\"_ _0\"></span>aamatt<span class=\"_ _0\"></span>omien johdannaisten k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n yleisesti k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4 olev<span class=\"_ _0\"></span>alla arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4 ja saata<span class=\"_ _d\"></span>villa olevia markkina-arv<span class=\"_ _d\"></span>oja mahdollisimman paljon hy<span class=\"_ _0\"></span>\u00f6dynt\u00e4en. Harkint<span class=\"_ _0\"></span>aa on k\u00e4yt<span class=\"_ _d\"></span>etty arvostusmene<span class=\"_ _0\"></span>telm\u00e4\u00e4 v<span class=\"_ _d\"></span>alittaessa sek\u00e4 tarvittaessa t<span class=\"_ _0\"></span>eht\u00e4ess\u00e4 ole<span class=\"_ _d\"></span>tuksia, jotka p\u00e4\u00e4osin perustuva<span class=\"_ _0\"></span>t val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>viin<span class=\"_ _4\"></span> markkinaolosuht<span class=\"_ _0\"></span>eisiin raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4.<span class=\"_ _2e6\"> </span>Kalmar kirjaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumisen asiakassaamisista perustuen odot<span class=\"_ _0\"></span>ettuihin luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioihin. Odot<span class=\"_ _0\"></span>ettu luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappio arvioidaan j\u00e4rjestelm\u00e4llisell\u00e4 ja ja<span class=\"_ _0\"></span>tkuval<span class=\"_ _0\"></span>la luott<span class=\"_ _d\"></span>oriskin seurannalla, joka perustuu sek\u00e4 historial<span class=\"_ _0\"></span>lisiin ett\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuihin luott<span class=\"_ _d\"></span>otappioihin. Myyntisaamisten arv<span class=\"_ _0\"></span>onalentumista on kuv<span class=\"_ _d\"></span>attu tark<span class=\"_ _0\"></span>emmin liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set V<span class=\"_ _d\"></span>uokrasopimukset<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>aseelle kirjattavien vuokr<span class=\"_ _0\"></span>asopimusten arv<span class=\"_ _d\"></span>ostus perustuu osin arvioihin<span class=\"_ _4\"></span> erityisesti aktiv<span class=\"_ _0\"></span>oitav<span class=\"_ _d\"></span>aa vuokrakautta m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4. Mik\u00e4li vuokrasopimus sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 jatk<span class=\"_ _0\"></span>o- tai osto-option, p\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6s t\u00e4m\u00e4n sis\u00e4ll<span class=\"_ _0\"></span>ytt\u00e4misest\u00e4 tai sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4m\u00e4tt\u00e4 j\u00e4tt\u00e4misest\u00e4 taseell<span class=\"_ _0\"></span>e aktiv<span class=\"_ _0\"></span>oidun vuokrav<span class=\"_ _d\"></span>elan ja k\u00e4ytt<span class=\"_ _0\"></span>\u00f6oik<span class=\"_ _0\"></span>eusomaisuuser\u00e4n arv<span class=\"_ _0\"></span>ossa perustuu arvioon todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyydest\u00e4, jolla optio tul<span class=\"_ _0\"></span>laan k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4\u00e4n. K\u00e4yt<span class=\"_ _0\"></span>\u00e4nn\u00f6ss\u00e4 jatk<span class=\"_ _d\"></span>o- tai osto-optioiden tot<span class=\"_ _d\"></span>eutustodenn\u00e4k<span class=\"_ _0\"></span>\u00f6isyyksi\u00e4 arvioidaan s\u00e4\u00e4nn\u00f6llisesti ja ne aktiv<span class=\"_ _d\"></span>oidaan<span class=\"_ _4\"></span>, mik\u00e4li niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutus arvioidaan k<span class=\"_ _d\"></span>ohtuullisen varmak<span class=\"_ _d\"></span>si. Option tot<span class=\"_ _d\"></span>eutustodenn\u00e4k\u00f6is<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ytt\u00e4 arvioidaan liik<span class=\"_ _d\"></span>etoiminnan tarpeista l\u00e4htien osana kiin<span class=\"_ _0\"></span>teist<span class=\"_ _d\"></span>\u00f6nhallinnan prosessia ja ott<span class=\"_ _0\"></span>aen huomioon sopimusehdot, vuokrak<span class=\"_ _d\"></span>ohteeseen t<span class=\"_ _0\"></span>ehdyt tai tarvittav<span class=\"_ _d\"></span>at perusparannukse<span class=\"_ _d\"></span>t sek\u00e4<span class=\"_ _4\"></span> paikallinen kiin<span class=\"_ _0\"></span>teist<span class=\"_ _d\"></span>\u00f6markkinatilanne. Lis\u00e4tie<span class=\"_ _0\"></span>toa vuokr<span class=\"_ _0\"></span>asopimuksiin liittyvist\u00e4 k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuserist\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedossa 6.3, Aineel<span class=\"_ _0\"></span>liset h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "2.<span class=\"_ _9d\"></span>1 Segmenttik<span class=\"_ _d\"></span>ohtaise<span class=\"_ _0\"></span>t tiedot<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Segmenttik<span class=\"_ _d\"></span>ohtaiset tiedot<span class=\"_ _2e6\"> </span>Kalmarin raport<span class=\"_ _0\"></span>oitav<span class=\"_ _d\"></span>at segmentit o<span class=\"_ _d\"></span>vat: Laittee<span class=\"_ _d\"></span>t ja Palv<span class=\"_ _d\"></span>elut. N\u00e4m\u00e4 segmentit k<span class=\"_ _d\"></span>oostuvat Kalmarin liik<span class=\"_ _d\"></span>etoiminnoista ja t<span class=\"_ _0\"></span>arjoomasta asiakkaille<span class=\"_ _2\"></span>/<span class=\"_ _d\"></span>markkinoille. Segmentit on m\u00e4\u00e4rit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty taval<span class=\"_ _0\"></span>la, joka on yhdenmukainen ylimm\u00e4lle operatiivisel<span class=\"_ _0\"></span>le p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen<span class=\"_ _0\"></span>tekij\u00e4lle t<span class=\"_ _d\"></span>oimitettav<span class=\"_ _d\"></span>an sis\u00e4isen raportoinnin kanssa. Ylimm\u00e4ksi oper<span class=\"_ _0\"></span>atiivisek<span class=\"_ _0\"></span>si p\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sentekij\u00e4ksi, joka v<span class=\"_ _0\"></span>astaa resur<span class=\"_ _0\"></span>ssien k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisesta segmen<span class=\"_ _d\"></span>teille ja niiden tulok<span class=\"_ _0\"></span>sen arvioinnista, on nimetty Kalmarin hallitus yhdess\u00e4 t<span class=\"_ _0\"></span>oimitusjohtajan kanssa. Segmenttir<span class=\"_ _0\"></span>aportointi on muodoste<span class=\"_ _0\"></span>ttu yhti\u00f6n operatiivisen joh<span class=\"_ _0\"></span>tamisrak<span class=\"_ _d\"></span>enteen mukaisesti ja Laittee<span class=\"_ _d\"></span>t segmentti on yhdistel<span class=\"_ _d\"></span>ty laiteliik<span class=\"_ _d\"></span>etoiminta-<span class=\"_ _0\"></span>alueista muodoste<span class=\"_ _d\"></span>tuista toimin<span class=\"_ _0\"></span>tasegment<span class=\"_ _0\"></span>eist\u00e4. Yhdiste<span class=\"_ _0\"></span>ttyjen toimint<span class=\"_ _0\"></span>asegmenttien taloudel<span class=\"_ _0\"></span>linen tuloksel<span class=\"_ _0\"></span>lisuus, tuott<span class=\"_ _0\"></span>eiden ja tuotan<span class=\"_ _0\"></span>topr<span class=\"_ _0\"></span>osessien luonne, asiakastyyppi ja -luokka, tuott<span class=\"_ _0\"></span>eiden jak<span class=\"_ _0\"></span>elu ja s\u00e4\u00e4nt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>-ymp\u00e4rist<span class=\"_ _0\"></span>\u00f6 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esken\u00e4\u00e4n kaikki samankal<span class=\"_ _d\"></span>taisia. Pal<span class=\"_ _d\"></span>velut segmentiss\u00e4 t<span class=\"_ _d\"></span>oimintasegmentt<span class=\"_ _0\"></span>ej\u00e4 ei ole yhdistel<span class=\"_ _d\"></span>ty raportoit<span class=\"_ _0\"></span>avien segmenttien muodost<span class=\"_ _0\"></span>amiseksi. Sis\u00e4iseen r<span class=\"_ _0\"></span>aportointiin ja johdon segmenttien raportoin<span class=\"_ _d\"></span>tiin k\u00e4ytett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t laatimisperiaa<span class=\"_ _d\"></span>tteet o<span class=\"_ _d\"></span>vat yhdenmukaiset k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sen laadintaperiaatteiden kanssa.  Segmenttien taloudel<span class=\"_ _0\"></span>lista suorituskyky\u00e4 seur<span class=\"_ _0\"></span>ataan ulk<span class=\"_ _d\"></span>oisen liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon, v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>elpoisen liike<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>on ja liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oiton avulla. V<span class=\"_ _2\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poista liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoa k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnan tulosk<span class=\"_ _d\"></span>ehityksen seurannassa, ennustamisessa ja tav<span class=\"_ _d\"></span>oiteasetannassa. L<span class=\"_ _0\"></span>is\u00e4tie<span class=\"_ _0\"></span>toja v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisesta liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oitosta T<span class=\"_ _2\"></span>unnuslukujen lask<span class=\"_ _d\"></span>entakaav<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>-osiossa<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Kalmar  tarjoaa laajan valikoiman raskaiden materiaalien k\u00e4sittelylaitteita ja palveluja satamille ja terminaaleille, jakelukeskuksille, valmistavalle teollisuudelle ja raskaan logistiikan tarpeisiin. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "T<span class=\"_ _6\"></span>oimintasegmen<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span>Segmenttien tulos Rahoitustuott<span class=\"_ _0\"></span>oja ja -kuluja, v<span class=\"_ _0\"></span>eroja ja osaa k<span class=\"_ _d\"></span>onsernihallinnon kuluista ei k<span class=\"_ _d\"></span>ohdisteta segment<span class=\"_ _0\"></span>eille<span class=\"_ _0\"></span>. Tilikauden ja v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden aikana Kalmarilla ei ol<span class=\"_ _0\"></span>e ollut IFRS 8:n m\u00e4\u00e4ritelm\u00e4n muk<span class=\"_ _0\"></span>aisia yksitt\u00e4isi\u00e4 merkitt\u00e4<span class=\"_ _d\"></span>vi\u00e4 asiakkaita.<span class=\"_ _2e6\"> </span>Segmenttien tuot<span class=\"_ _d\"></span>ot ja kulut<span class=\"_ _2e6\"> </span><table class=\"s w25f hb3\" id=\"_816100a0-6d7c-4c1e-97cf-3c78c1da9dc1\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x461 h17 y196c ff10 fsb fc3 sc0 lsef ws0\">M<span class=\"_ _4\"></span>uut  j<span class=\"_ _4\"></span>a </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x462 h17 y196d ff10 fsb fc3 sc0 lsf0 ws104\">sis\u00e4isen </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y196e ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x463 h17 y196e ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td class=\"t m0 x271 h17 y196e ff10 fsb fc3 sc0 ls2e ws41\">liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon </td><td class=\"t m0 x464 h17 y196e ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y195e w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x465 y195e w260 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Laitteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42c y195e w261 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x466 h17 y196f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x280 h17 y196f ff10 fsb fc3 sc0 lsc6 wsd9\">elimino<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x467 h17 y196f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1970 w237 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x430 y1970 w262 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x468 y1970 w263 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x469 y1970 w264 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 71<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46a y1970 w265 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46b y1970 w266 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 72<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1971 w267 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sis\u00e4inen<span class=\"_ _0\"></span> liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46c y1971 w268 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46d y1971 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46e y1971 w269 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46f y1971 w26a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x234 y1971 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1972 ff10 fs4 fc3 sc0 ls99 wsaf\">V<span class=\"_ _d\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoinen </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1963 w23f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsbd wsd0\">li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x470 y1963 w26b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x471 y1963 w26c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x472 y1963 w26d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>47,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x473 y1963 w26e ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls5d ws73\">-31,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x474 y1963 w26f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsae wsc1\">216,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1964 w270 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x475 y1964 w271 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x476 y1964 w272 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x477 y1964 w273 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>2,6 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1973 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1974 ff11 fs4 fc3 sc0 ls20 ws33\">ja muut v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailta<span class=\"_ _0\"></span>vuuteen<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1967 w248 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">vai<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>ttavat er<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x478 y1967 w5d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x479 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47a y1967 w274 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47b y1967 w1b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47c y1967 w275 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">-<span class=\"_ _4\"></span>42,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1968 w24b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbd wsd0\">Li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x447 y1968 w276 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">13<span class=\"_ _4\"></span>9,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47d y1968 w26c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47e y1968 w277 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47f y1968 w278 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>62<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x480 y1968 w279 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsac wsbf\">1<span class=\"_ _4\"></span>74<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f2 w270 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x475 y18f2 w27a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x481 y18f2 w27b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x482 y18f2 w15b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w1a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span> -k<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44d y1975 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44e y1975 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44f y1975 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x483 y1975 w27c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x484 y1975 w27d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y196a w54 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">T<span class=\"_ _d\"></span>ulos<span class=\"_ _0\"></span> ennen v<span class=\"_ _0\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x452 y196a w27e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>39,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x485 y196a w26c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x486 y196a w27f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x487 y196a w280 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x488 y196a w55 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">172<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1976 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1949 w254 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x489 y1949 w281 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">48,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48a y1949 w282 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48b y1949 w283 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">60,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48c y1949 w284 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48d y1949 w1fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">65,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w259 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">E<span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>IT<span class=\"_ _4\"></span>DA<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48e y1873 w285 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48f y1873 w286 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">110,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x490 y1873 w287 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x491 y1873 w288 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _169\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x492 y1873 wdd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w234 hb3\" id=\"_53c010a2-54f4-4bb0-9c4c-cc8de5f5d8df\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x426 h17 y195b ff10 fsb fc3 sc0 lsef ws0\">M<span class=\"_ _4\"></span>uut  j<span class=\"_ _4\"></span>a </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x427 h17 y195c ff10 fsb fc3 sc0 lsf0 ws104\">sis\u00e4isen </td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y195d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y195d ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td class=\"t m0 x429 h17 y195d ff10 fsb fc3 sc0 ls2e ws41\">liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon </td><td class=\"t m0 x42a h17 y195d ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y195e w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42b y195e w235 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Laitteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42c y195e w236 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x42d h17 y195f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42e h17 y195f ff10 fsb fc3 sc0 lsc6 wsd9\">elimino<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h17 y195f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1960 w237 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x430 y1960 w238 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x431 y1960 w239 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x432 y1960 w23a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">2 0<span class=\"_ _4\"></span>08<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x433 y1960 w23b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">40,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x434 y1960 w23c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">2 0<span class=\"_ _4\"></span>49,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1961 w23d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sis\u00e4inen<span class=\"_ _0\"></span> liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x435 y1961 w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x436 y1961 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x437 y1961 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x438 y1961 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x439 y1961 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1962 ff10 fs4 fc3 sc0 ls99 wsaf\">V<span class=\"_ _d\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoinen </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1963 w23f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsbd wsd0\">li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43a y1963 w240 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">201<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43b y1963 w241 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">95<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43c y1963 w179 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43d y1963 w242 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43e y1963 w243 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1964 w244 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43f y1964 w245 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">14<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x440 y1964 w246 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">16<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x441 y1964 w247 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,4 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1965 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1966 ff11 fs4 fc3 sc0 ls20 ws33\">ja muut v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailta<span class=\"_ _0\"></span>vuuteen<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1967 w248 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">vai<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>ttavat er<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x442 y1967 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x443 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x444 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x445 y1967 w249 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x446 y1967 w24a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1968 w24b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbd wsd0\">Li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x447 y1968 w24c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">201,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x448 y1968 w24d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">95,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x449 y1968 w24e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44a y1968 w24f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44b y1968 w250 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">240,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f2 w244 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43f y18f2 w245 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">14<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x440 y18f2 w246 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">16<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x44c y18f2 w4b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1969 w1a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span> -k<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44d y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44e y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44f y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x450 y1969 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x451 y1969 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y196a w251 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">T<span class=\"_ _d\"></span>ulos<span class=\"_ _0\"></span> ennen v<span class=\"_ _0\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x452 y196a w240 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">201,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x453 y196a w241 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">95<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x454 y196a w24e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x455 y196a w252 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">-<span class=\"_ _4\"></span>55,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x456 y196a w253 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">241<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y196b ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1949 w254 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x457 y1949 w110 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x458 y1949 w255 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">11<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x459 y1949 w256 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45a y1949 w257 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45b y1949 w258 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w259 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">E<span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>IT<span class=\"_ _4\"></span>DA<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45c y1873 w25a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45d y1873 w25b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">106<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45e y1873 w25c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">349,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45f y1873 w25d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">-<span class=\"_ _93\"></span>51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x460 y1873 w25e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table>* V<span class=\"_ _2\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoinen liike<span class=\"_ _d\"></span>voitto lask<span class=\"_ _d\"></span>etaan v\u00e4hen<span class=\"_ _0\"></span>t\u00e4m\u00e4ll\u00e4 liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oitosta liite<span class=\"_ _d\"></span>tiedossa 2.<span class=\"_ _d\"></span>4 esitett\u00e4<span class=\"_ _0\"></span>v\u00e4t uudel<span class=\"_ _0\"></span>leenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut ja muut vertail<span class=\"_ _d\"></span>tavuuteen v<span class=\"_ _d\"></span>aikuttavat er<span class=\"_ _0\"></span>\u00e4t<span class=\"_ _2e6\"> </span>Maantiet<span class=\"_ _d\"></span>eellisi\u00e4 alueita k<span class=\"_ _d\"></span>osk<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>at tiedot Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o on esite<span class=\"_ _0\"></span>tty asiakkaan sijaintimaan muk<span class=\"_ _0\"></span>aan ja var<span class=\"_ _0\"></span>at sek\u00e4 in<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>estoinnit niiden sijaintimaan mukaan. Maan<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>eelliset al<span class=\"_ _0\"></span>ueet perustuv<span class=\"_ _0\"></span>at p\u00e4\u00e4markkina-alueisiin<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span><table class=\"s w32a hb7\" id=\"_2ee24030-f23d-4cb6-972d-30f9acbecfc1\"><tr><td class=\"t m0 x1d3 h17 y1993 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y1993 ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y1993 ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y1994 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y1994 w2cb ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y1994 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y1994 w28d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y1994 w32b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y1995 ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55a y18e2 w32d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w32e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">288<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55c y18e2 w32f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">712<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55d y18e2 w13a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55e y18e2 w330 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 w332 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x560 y1996 w333 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">12,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x561 y1996 w1e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">38,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x562 y1996 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x563 y1996 w335 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x564 y1997 w337 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x565 y1997 w338 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">276<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x566 y1997 w339 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _93\"></span>74<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x567 y1997 w33a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x568 y1997 w33b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _4\"></span>74<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x569 y1998 w33d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">498,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56a y1998 w33e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">159,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56b y1998 w33f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56c y1998 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56d y1998 w340 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y190f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56e y190f w342 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56f y190f w343 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x570 y190f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x571 y190f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x572 y190f w345 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">44<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x573 y1999 w347 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">179,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x574 y1999 w348 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x575 y1999 w349 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x576 y1999 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x577 y1999 w34a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y199a ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x578 y1890 w34c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x579 y1890 w34d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">111,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57a y1890 w34e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">349,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57b y1890 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57c y1890 w350 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">350,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w262 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57e y1873 w351 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57f y1873 w264 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 71<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x580 y1873 w265 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x581 y1873 w266 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 72<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w32a hb8\" id=\"_e95f61dd-6037-409e-b1d5-eb81b1f375f2\"><tr><td class=\"t m0 x1d3 h17 y199b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y199b ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y199b ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y199c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y199c w2cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y199c w2cc hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y199c w28d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y199c w32b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y199d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x582 y18e2 w352 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">294,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x583 y18e2 w353 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x584 y18e2 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x585 y18e2 w354 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 wf9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">34<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x586 y1996 w355 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x587 y1996 w356 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x588 y1996 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x589 y1996 w358 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58a y1997 w2c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">382<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58b y1997 w359 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">28<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58c y1997 wce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">662,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58d y1997 w35a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58e y1997 w35b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">669,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58f y199e w35c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">782<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x590 y199e w35d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">16<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x591 y199e w2e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">946,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x592 y199e w35e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x593 y199e w35f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">949,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y199f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x594 y199f w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">605,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x595 y199f w360 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">128,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x596 y199f w361 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">73<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x597 y199f w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x598 y199f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x599 y1999 w362 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7<span class=\"_ _169\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59a y1999 w363 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">35,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59b y1999 w291 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">212,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59c y1999 w364 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59d y1999 w365 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2<span class=\"_ _4\"></span>14,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19a0 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59e y1890 w1c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59f y1890 w366 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">10<span class=\"_ _4\"></span>9,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a0 y1890 w1e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a1 y1890 w367 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a2 y1890 w368 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">381<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w238 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a3 y1873 w369 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a4 y1873 w36a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">2<span class=\"_ _4\"></span> 00<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a5 y1873 w36b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a6 y1873 w36c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">2 04<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t <table class=\"s w36d hb9\" id=\"_bdd5e635-b628-42cb-b142-c5695782c257\"><tr><td class=\"t m0 x5a8 h10 y19a1 ff10 fs5 fc2 sc0 ls0 ws0\">T<span class=\"_ _d\"></span>uott<span class=\"_ _0\"></span>ojen kirjaaminen<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x5a8 ha y19a2 ff12 fs5 fc2 sc0 ls0 ws0\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tuotteiden ja pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uiden myynnist\u00e4 saadut tuot<span class=\"_ _d\"></span>ot </td></tr><tr><td class=\"t m0 x5a8 ha y19a3 ff12 fs5 fc2 sc0 ls0 ws0\">oikaistuna v<span class=\"_ _0\"></span>\u00e4lillisill\u00e4 v<span class=\"_ _d\"></span>eroilla, alennuk<span class=\"_ _d\"></span>silla ja valuuttam\u00e4\u00e4r\u00e4isen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin </td></tr></table>kurssieroil<span class=\"_ _d\"></span>la<span class=\"_ _4\"></span>. T<span class=\"_ _2\"></span>uloutusedell<span class=\"_ _d\"></span>ytysten t<span class=\"_ _0\"></span>\u00e4yttymist\u00e4 tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan yleens\u00e4 kunkin sopimuksen osal<span class=\"_ _d\"></span>ta erikseen, ell<span class=\"_ _0\"></span>eiv\u00e4<span class=\"_ _0\"></span>t useat erillise<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>set t<span class=\"_ _0\"></span>osiasiallisesti muodosta yksitt\u00e4ist<span class=\"_ _0\"></span>\u00e4 liik<span class=\"_ _d\"></span>etoimea, ja tuott<span class=\"_ _0\"></span>ojen kirjaaminen m\u00e4\u00e4ritet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen jokaisen erillisen sopimusperusteisen tuo<span class=\"_ _d\"></span>tteen tai pal<span class=\"_ _d\"></span>velun osal<span class=\"_ _d\"></span>ta. T<span class=\"_ _2\"></span>uote tai pal<span class=\"_ _d\"></span>velu ka<span class=\"_ _d\"></span>tsotaan erillisek<span class=\"_ _0\"></span>si suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, mik\u00e4li se on erot<span class=\"_ _d\"></span>ettavissa muista sopimusperusteisista l<span class=\"_ _0\"></span>upauksista asiakk<span class=\"_ _0\"></span>aalle ja mik\u00e4li asiak<span class=\"_ _0\"></span>as v<span class=\"_ _0\"></span>oi hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 siit\u00e4 erik<span class=\"_ _d\"></span>seen tai yhdess\u00e4 muiden helposti saatavilla ole<span class=\"_ _d\"></span>vien resurssien kanssa. N\u00e4in ollen useita t<span class=\"_ _d\"></span>oimitetta<span class=\"_ _0\"></span>via eri\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4 sopimus v<span class=\"_ _d\"></span>oi sis\u00e4lt\u00e4\u00e4 yhden tai useamman erikseen tulout<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>an er\u00e4n. Kalmar on p\u00e4\u00e4<span class=\"_ _0\"></span>vastuussa suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteidensa t\u00e4<span class=\"_ _d\"></span>ytt\u00e4misest\u00e4 my<span class=\"_ _0\"></span>\u00f6s k\u00e4ytt\u00e4ess\u00e4\u00e4n alihankkijoita ja t<span class=\"_ _d\"></span>oimii siten yleens\u00e4 aina p\u00e4\u00e4miehen\u00e4 asiakassopimuk<span class=\"_ _d\"></span>sissaan.<span class=\"_ _2e6\"> </span>Kauppahinnan allok<span class=\"_ _d\"></span>ointi erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _d\"></span>tuille tuotteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluil<span class=\"_ _0\"></span>le perustuu m\u00e4\u00e4r\u00e4\u00e4n, jonka Kalmar odo<span class=\"_ _0\"></span>ttaa saav<span class=\"_ _d\"></span>ansa myynnist\u00e4 ottaen huomioon so<span class=\"_ _d\"></span>vitun sopimusperusteisen kauppahinnan sek\u00e4 arvion muuttuvien hin<span class=\"_ _0\"></span>taelementtien, kuten suoriutumiseen perustuvien bonust<span class=\"_ _d\"></span>en ja my\u00f6h\u00e4stymissakk<span class=\"_ _d\"></span>ojen, vaikutuk<span class=\"_ _d\"></span>sesta siihen. Muuttuvien kauppahintaelementtien yleis<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>est\u00e4 huolimatta pr<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jektien lopputulemat o<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin l<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vasti ennak<span class=\"_ _d\"></span>oitavissa eiv\u00e4<span class=\"_ _0\"></span>tk\u00e4 muuttuv<span class=\"_ _0\"></span>at kauppahint<span class=\"_ _0\"></span>aelementit ole pr<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>ektien k<span class=\"_ _d\"></span>okonaistulou<span class=\"_ _0\"></span>tusten kannal<span class=\"_ _d\"></span>ta m\u00e4\u00e4r\u00e4\u00e4vi\u00e4. T<span class=\"_ _2\"></span>uot<span class=\"_ _0\"></span>ot all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oidaan erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _0\"></span>tuille tuo<span class=\"_ _0\"></span>tteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluill<span class=\"_ _0\"></span>e n\u00e4iden suht<span class=\"_ _0\"></span>eellisten k<span class=\"_ _0\"></span>\u00e4ypien arv<span class=\"_ _d\"></span>ojen perusteella, jotka perustuv<span class=\"_ _0\"></span>at tuott<span class=\"_ _0\"></span>eesta ja pal<span class=\"_ _d\"></span>velust<span class=\"_ _0\"></span>a riippuen joko list<span class=\"_ _0\"></span>ahintoihin t<span class=\"_ _0\"></span>ai odot<span class=\"_ _0\"></span>ettuihin tuotan<span class=\"_ _0\"></span>tokuluihin ja k<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>eisiin.<span class=\"_ _2e6\"> </span>Myyntituott<span class=\"_ _d\"></span>o kirjataan erikseen kullekin er<span class=\"_ _d\"></span>ote<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>valle tuo<span class=\"_ _d\"></span>tteelle tai pal<span class=\"_ _d\"></span>velul<span class=\"_ _0\"></span>le jok<span class=\"_ _0\"></span>o tietyll\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 tai ajan kuluessa perustuen suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>yttymiseen sek\u00e4 siihen, kuinka m\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>ta tuotteesta tai pal<span class=\"_ _d\"></span>velusta siirtyy asiakkaall<span class=\"_ _0\"></span>e. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan katso<span class=\"_ _d\"></span>taan siirty<span class=\"_ _4\"></span>v\u00e4n ajan kuluessa, mik\u00e4li suoritt<span class=\"_ _0\"></span>eesta saata<span class=\"_ _0\"></span>va h<span class=\"_ _d\"></span>y\u00f6ty kul<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>taan samanaikaisesti, kun sit\u00e4 tuot<span class=\"_ _d\"></span>etaan, tai mik\u00e4li tuot<span class=\"_ _d\"></span>ettu suorite paran<span class=\"_ _0\"></span>taa asiakkaan m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lassa<span class=\"_ _2e6\"> </span>2.2 Myyntituo<span class=\"_ _d\"></span>tot <div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ca\">ole<span class=\"_ _0\"></span>vaa omaisuuser<span class=\"_ _0\"></span>\u00e4\u00e4. Lis\u00e4ksi m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>allan katsot<span class=\"_ _0\"></span>aan siirtyv\u00e4n ajan kuluessa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1cb\">kun toimit<span class=\"_ _d\"></span>etaan yksitt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _d\"></span>eltuja tuo<span class=\"_ _d\"></span>tteita, joiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1cc\">ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1cd\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, ja mik\u00e4li Kalmarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ce\">tuot<span class=\"_ _0\"></span>ettujen suoritt<span class=\"_ _0\"></span>eiden osal<span class=\"_ _0\"></span>ta. Muissa tapauksissa m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntituo<span class=\"_ _d\"></span>tto kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1cf\">yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan siirty<span class=\"_ _d\"></span>ess\u00e4 asiakkaalle. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d0\">siirtymishetk<span class=\"_ _d\"></span>en m\u00e4\u00e4rittel<span class=\"_ _d\"></span>y perustuu p\u00e4\u00e4asiallisesti riskien ja etujen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d1\">siirtymiseen asiakkaalle. Riskien ja e<span class=\"_ _d\"></span>tuj<span class=\"_ _4\"></span>en ka<span class=\"_ _0\"></span>tsotaan siirtyneen asiakkaal<span class=\"_ _0\"></span>le </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d2\">tuott<span class=\"_ _0\"></span>eesta, toimitusta<span class=\"_ _d\"></span>vasta ja sopimusehdoista riippuen joko t<span class=\"_ _d\"></span>oimitusehtojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d3\">mukaisesti, asennusty<span class=\"_ _d\"></span>\u00f6n valmistuttua tai asiakkaan h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ytty\u00e4 tuott<span class=\"_ _0\"></span>een.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d4\">Mik\u00e4li asiakassopimuk<span class=\"_ _0\"></span>sen odot<span class=\"_ _0\"></span>etaan ole<span class=\"_ _d\"></span>van tappiollinen, sopimuksest<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d5\">aiheutuva<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t arvioidaan varauksiin so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>lettavin periaatt<span class=\"_ _d\"></span>ein ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d6\">odot<span class=\"_ _0\"></span>ettu tappio kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d7\">Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, jotk<span class=\"_ _0\"></span>a o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t sarjav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmist<span class=\"_ _0\"></span>eisia tai joiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d8\">valmistus ei edell<span class=\"_ _d\"></span>yt\u00e4 merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 suunnittel<span class=\"_ _0\"></span>uty<span class=\"_ _0\"></span>\u00f6t\u00e4, kirjat<span class=\"_ _0\"></span>aan yhdell\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1d9\">ajanhetk<span class=\"_ _d\"></span>ell\u00e4 kun tuotteeseen l<span class=\"_ _0\"></span>iittyv\u00e4t merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4t riskit ja edut o<span class=\"_ _d\"></span>vat siirtyneet </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1da\">ostajalle eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole en\u00e4\u00e4 tuo<span class=\"_ _0\"></span>tteeseen liittyv\u00e4\u00e4 v<span class=\"_ _d\"></span>alv<span class=\"_ _d\"></span>onta- eik\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1db\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Myyt\u00e4ess\u00e4 n\u00e4it\u00e4 tuotteit<span class=\"_ _0\"></span>a ilman toimitusta ja asennuspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elua </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1dc\">myyntituo<span class=\"_ _0\"></span>tto kirja<span class=\"_ _0\"></span>taan, kun laite luo<span class=\"_ _d\"></span>vute<span class=\"_ _0\"></span>taan asiakkaalle tai saa<span class=\"_ _d\"></span>tetaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1dd\">muutoin asiakkaan saa<span class=\"_ _d\"></span>taville. Mik<span class=\"_ _0\"></span>\u00e4li tuott<span class=\"_ _0\"></span>eita myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n toimi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuna, mutta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1de\">ilman vaa<span class=\"_ _0\"></span>tivaa asennusta, m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen kirjaamisajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1df\">so<span class=\"_ _0\"></span>vitun toimituslausekk<span class=\"_ _d\"></span>een (Incot<span class=\"_ _0\"></span>erm<span class=\"_ _d\"></span>) mukaisesti. Mik\u00e4li tuott<span class=\"_ _d\"></span>eita myyd\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e0\">asennuspal<span class=\"_ _d\"></span>velulla, tuloutusajank<span class=\"_ _d\"></span>ohdan m\u00e4\u00e4ritt\u00e4\u00e4 asennusty<span class=\"_ _d\"></span>\u00f6n vaativuus. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e1\">V<span class=\"_ _2\"></span>aativa asennuspal<span class=\"_ _d\"></span>velu k<span class=\"_ _0\"></span>atso<span class=\"_ _0\"></span>taan tuott<span class=\"_ _d\"></span>eeseen l\u00e4heisesti liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e2\">suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>en tuotteen myyn<span class=\"_ _0\"></span>tituott<span class=\"_ _0\"></span>o kirjataan v<span class=\"_ _d\"></span>asta asennuksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e3\">valmistuttua. Sen sijaan yk<span class=\"_ _0\"></span>sink<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tainen asennuspal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>u, joka on tyypillisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e4\">k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan l<span class=\"_ _d\"></span>yhyt ja arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4inen, ei m\u00e4\u00e4rit\u00e4 lai<span class=\"_ _0\"></span>tteen tuloutusajank<span class=\"_ _d\"></span>ohtaa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e5\">Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, joiden valmis<span class=\"_ _0\"></span>tukseen liittyy merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e6\">m\u00e4\u00e4r\u00e4 yksi<span class=\"_ _0\"></span>tt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuja ominaisuuksia, kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e7\">ajan kuluessa tuott<span class=\"_ _d\"></span>een valmiusasteeseen perustuv<span class=\"_ _0\"></span>alla menet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 mik\u00e4li </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e8\">tuott<span class=\"_ _0\"></span>een ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1e9\">asiakkaan k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n ja mik\u00e4li K<span class=\"_ _0\"></span>almarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ea\">maksuun tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen suoritteiden osal<span class=\"_ _d\"></span>ta. S\u00e4\u00e4nn\u00f6n kaksiportaisuuden johdosta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1eb\">myyntituo<span class=\"_ _0\"></span>ttojen kirjausajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy n\u00e4iden tuott<span class=\"_ _d\"></span>eiden osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ed\">k\u00e4yt\u00e4nn\u00f6ss\u00e4 mak<span class=\"_ _d\"></span>sua kosk<span class=\"_ _d\"></span>evien sopimuseh<span class=\"_ _0\"></span>tojen perusteel<span class=\"_ _0\"></span>la. V<span class=\"_ _2\"></span>almiusaste </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ee\">m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n tarkast<span class=\"_ _d\"></span>eluhetk<span class=\"_ _0\"></span>een menness\u00e4 to<span class=\"_ _0\"></span>teutuneiden menojen osuutena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ef\">hankk<span class=\"_ _d\"></span>een ar<span class=\"_ _4\"></span>vioiduista k<span class=\"_ _d\"></span>okonaismenoist<span class=\"_ _0\"></span>a (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-to-cost<span class=\"_ _2\"></span>-menetelm\u00e4<span class=\"_ _d\"></span>). </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f0\">Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida ar<span class=\"_ _4\"></span>vioida luo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>asti, hankkeesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f1\">aiheutuva<span class=\"_ _0\"></span>t menot kirja<span class=\"_ _0\"></span>taan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f2\">ja sopimuksesta saa<span class=\"_ _0\"></span>tavia tuo<span class=\"_ _d\"></span>ttoja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f3\">m\u00e4\u00e4r\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f4\">Myyntituot<span class=\"_ _d\"></span>ot k\u00e4ytt\u00f6<span class=\"_ _d\"></span>valmiista ohjelmist<span class=\"_ _0\"></span>oista kirjataan ohjelmist<span class=\"_ _0\"></span>on ollessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f5\">toimit<span class=\"_ _d\"></span>ettu asiakkaalle tai saat<span class=\"_ _d\"></span>ettu muutoin asiakkaan saa<span class=\"_ _0\"></span>tavill<span class=\"_ _0\"></span>e. Myyntituo<span class=\"_ _0\"></span>tto </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f6\">kirjataan yhdell\u00e4 ajanhe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4, mik\u00e4li asiakas saa ohjelmist<span class=\"_ _0\"></span>oon ajallisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f7\">rajatt<span class=\"_ _d\"></span>oman k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>euden niill\u00e4 toiminnallisuuk<span class=\"_ _d\"></span>silla, jotka sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f8\">ohjelmistoon lisenssin luo<span class=\"_ _d\"></span>vutushetk<span class=\"_ _d\"></span>ell\u00e4. Mik\u00e4li ajallisesti rajatt<span class=\"_ _d\"></span>omalla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1f9\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeudella m<span class=\"_ _0\"></span>yytyyn ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>oon tehd\u00e4\u00e4n merkitt\u00e4<span class=\"_ _0\"></span>vi\u00e4 asiakask<span class=\"_ _d\"></span>ohtaisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1fa\">muutost<span class=\"_ _d\"></span>\u00f6it\u00e4, o<span class=\"_ _4\"></span>hjelmistolisenssi ja muu<span class=\"_ _0\"></span>tosty<span class=\"_ _d\"></span>\u00f6 katsot<span class=\"_ _0\"></span>aan yhdeksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1fb\">suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>onka m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o kirjataan valmiusast<span class=\"_ _0\"></span>een mukaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1fc\">perustuen teh<span class=\"_ _0\"></span>tyyn ty\u00f6m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4n. Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1fd\">arvioida luot<span class=\"_ _d\"></span>ettavasti, hankk<span class=\"_ _d\"></span>eesta aiheutuva<span class=\"_ _d\"></span>t menot kirjataan kuluk<span class=\"_ _0\"></span>si samalla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1fe\">kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuk<span class=\"_ _d\"></span>sesta saatavia tuott<span class=\"_ _d\"></span>oja kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ff\">vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4. Mik\u00e4li ohjelmistolisenssi myy<span class=\"_ _0\"></span>d\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs200\">m\u00e4\u00e4r\u00e4ajak<span class=\"_ _0\"></span>si tai ohjelmistoa myy<span class=\"_ _d\"></span>d\u00e4\u00e4n pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>una, myyntituott<span class=\"_ _d\"></span>o kirjataan so<span class=\"_ _0\"></span>vitun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs201\">lisenssi- tai pal<span class=\"_ _d\"></span>velujak<span class=\"_ _d\"></span>son kuluessa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs202\">Myyntituot<span class=\"_ _d\"></span>ot palv<span class=\"_ _d\"></span>elusopimuksista kirja<span class=\"_ _d\"></span>taan valmiusasteen perust<span class=\"_ _0\"></span>eella, kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs203\">hankk<span class=\"_ _d\"></span>een lop<span class=\"_ _4\"></span>putulos v<span class=\"_ _d\"></span>oidaan arvioida luote<span class=\"_ _d\"></span>ttavasti. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs204\">tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>een menness\u00e4 tot<span class=\"_ _d\"></span>eutuneiden menoj<span class=\"_ _4\"></span>en osuut<span class=\"_ _0\"></span>ena hankk<span class=\"_ _0\"></span>een </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs205\">arvioiduista k<span class=\"_ _d\"></span>okonaismenoista (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>to-cost<span class=\"_ _d\"></span>-menetel<span class=\"_ _0\"></span>m\u00e4<span class=\"_ _d\"></span>). Tiettyjen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs206\">pitk\u00e4k<span class=\"_ _d\"></span>estoisten, mutta arv<span class=\"_ _d\"></span>olt<span class=\"_ _0\"></span>aan v\u00e4h\u00e4ist<span class=\"_ _d\"></span>en so<span class=\"_ _4\"></span>pimust<span class=\"_ _0\"></span>en osal<span class=\"_ _d\"></span>ta valmiusaste<span class=\"_ _0\"></span>tta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs207\">ei m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4 sopimusk<span class=\"_ _d\"></span>ohtaisesti syntyneiden kul<span class=\"_ _0\"></span>ujen perusteella, v<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs208\">perustuen arvioon siit\u00e4, kuinka vast<span class=\"_ _0\"></span>aavien sopimusten kus<span class=\"_ _0\"></span>tannukse<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs209\">yleisesti jakautuva<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimusajan kuluessa. Mik\u00e4li pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elu on jatkuv<span class=\"_ _0\"></span>aa tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20a\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4tt\u00f6m\u00e4n m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n suoritteita, kut<span class=\"_ _d\"></span>en ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>ojen yll\u00e4pito- </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20b\">ja tukipal<span class=\"_ _d\"></span>veluissa, pil<span class=\"_ _d\"></span>vipohjaisissa datapal<span class=\"_ _d\"></span>veluissa ja jatk<span class=\"_ _d\"></span>etuissa takuissa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20c\">sopimus tuloute<span class=\"_ _0\"></span>taan tasaisesti sopimusajalle<span class=\"_ _0\"></span>. Mik\u00e4li sopimuk<span class=\"_ _0\"></span>sen lopputulosta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20d\">ei v<span class=\"_ _0\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, kirja<span class=\"_ _d\"></span>taan ty\u00f6suoritt<span class=\"_ _0\"></span>eista aiheutuv<span class=\"_ _0\"></span>at menot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20e\">kuluksi samal<span class=\"_ _0\"></span>la kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja hankk<span class=\"_ _d\"></span>eesta saata<span class=\"_ _0\"></span>via </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs20f\">tuott<span class=\"_ _0\"></span>oja kirjataan v<span class=\"_ _0\"></span>ain to<span class=\"_ _0\"></span>teutuneit<span class=\"_ _0\"></span>a menoja vastaa<span class=\"_ _0\"></span>va m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4. Odote<span class=\"_ _d\"></span>ttavissa<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs211\">ole<span class=\"_ _0\"></span>va tappio kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti. My<span class=\"_ _4\"></span>ynti<span class=\"_ _0\"></span>tuot<span class=\"_ _0\"></span>ot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs212\">l<span class=\"_ _d\"></span>yhytkest<span class=\"_ _d\"></span>oisista huolt<span class=\"_ _d\"></span>o- tai palv<span class=\"_ _d\"></span>elutoimek<span class=\"_ _0\"></span>siannoista kirjataan, kun ty<span class=\"_ _d\"></span>\u00f6 on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs213\">suorite<span class=\"_ _0\"></span>ttu.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs214\">Kalmar tarjoaa asiakasrahoituspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>eluita tietyille asiakassegmen<span class=\"_ _0\"></span>teil<span class=\"_ _0\"></span>leen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs215\">ja jak<span class=\"_ _0\"></span>elukana<span class=\"_ _0\"></span>villeen. N\u00e4iss\u00e4 liik<span class=\"_ _d\"></span>etoimissa K<span class=\"_ _0\"></span>almar on mukana j\u00e4rjest\u00e4m\u00e4ss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs216\">rahoitusta asiakkaal<span class=\"_ _0\"></span>le tai j\u00e4lleenmyyj\u00e4lle jok<span class=\"_ _d\"></span>o suoraan itse tai yht<span class=\"_ _0\"></span>eisty<span class=\"_ _0\"></span>\u00f6ss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs217\">rahoituspal<span class=\"_ _d\"></span>velun<span class=\"_ _d\"></span>tarjoajan kanssa. N\u00e4ille j\u00e4rjestel<span class=\"_ _d\"></span>yille on tyypillist\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs218\">ett\u00e4 K<span class=\"_ _0\"></span>almarille j\u00e4\u00e4 liik<span class=\"_ _d\"></span>etoimen j\u00e4lk<span class=\"_ _0\"></span>een myytyyn tuotteeseen liittyv<span class=\"_ _d\"></span>\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs219\">j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 tai l<span class=\"_ _0\"></span>oppuasiakkaaseen liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4. Riippuen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs21a\">Kalmarille j\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4n riskin luon<span class=\"_ _d\"></span>teesta ja m\u00e4\u00e4r\u00e4st\u00e4 asiakasr<span class=\"_ _0\"></span>ahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs21b\">k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n normaaleina myynt<span class=\"_ _d\"></span>ein\u00e4, k\u00e4ytt\u00f6- tai rahoitusl<span class=\"_ _0\"></span>easingin\u00e4 tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs21c\">rahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 liike<span class=\"_ _d\"></span>tapahtuman tosiasiallisen luon<span class=\"_ _d\"></span>teen mukaisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs21d\">Sopimukseen perustuv<span class=\"_ _d\"></span>at omaisuuser\u00e4t ja v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs21e\">Sopimukseen perustuv<span class=\"_ _0\"></span>at omaisuuser\u00e4<span class=\"_ _d\"></span>t liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t laskuttama<span class=\"_ _0\"></span>ttomiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs21f\">saamisiin asiakassopimuksist<span class=\"_ _0\"></span>a, joissa myyntituott<span class=\"_ _0\"></span>o kirjataan ajan kuluessa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs220\">Laskuttamatt<span class=\"_ _d\"></span>omat saamiset kuvaa<span class=\"_ _d\"></span>vat m\u00e4\u00e4r\u00e4\u00e4, jolla suorit<span class=\"_ _0\"></span>ettuun ty<span class=\"_ _d\"></span>\u00f6h\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs221\">perustuva tuloutus ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun m\u00e4\u00e4r\u00e4n sek\u00e4 kirja<span class=\"_ _0\"></span>tut tappiot. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs222\">Sopimukseen perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa osana muita k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs223\">saamisia. Sopimukseen perustuv<span class=\"_ _0\"></span>at v<span class=\"_ _d\"></span>elat liittyv\u00e4t asiakassopimuk<span class=\"_ _d\"></span>sista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs224\">saatuihin ennak<span class=\"_ _d\"></span>oihin, ja kuvaav<span class=\"_ _0\"></span>at m\u00e4\u00e4r\u00e4\u00e4, jolla saadut tai lasku<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ennak<span class=\"_ _0\"></span>ot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs225\">ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t kirjattujen m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen m\u00e4\u00e4r\u00e4n. Sopimuk<span class=\"_ _0\"></span>seen perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>elat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs226\">esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa saaduissa ennak<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs227\">Sopimuksiin perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n erik<span class=\"_ _0\"></span>seen jokaiselle </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs228\">asiakassopimuksel<span class=\"_ _0\"></span>le.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Liik<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>vaiht<span class=\"_ _0\"></span>o </div><div class=\"gs79\"><table class=\"s w38d hbc\" id=\"_4d9dbe55-7678-4af1-ac86-0e2ebc90d99e\"><tr><td class=\"t m0 x1aa h17 y19a5 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x467 h17 y19a5 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y19a6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c6 y19a6 w38e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf4 ws10a\">La<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c7 y19a6 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c8 y19a6 w38f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x5c9 h17 y19a7 ff10 fsb fc3 sc0 ls5a ws70\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1992 w390 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu yhdell\u00e4<span class=\"_ _d\"></span> aja<span class=\"_ _4\"></span>nhet<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ca y1992 w391 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 0<span class=\"_ _4\"></span>49<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cb y1992 w392 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>52<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cc y1992 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cd y1992 w393 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 501<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w394 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu ajan<span class=\"_ _0\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ce y1890 w11d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">109,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cf y1890 w395 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>08<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d0 y1890 w2d4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d1 y1890 w396 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb3 wsc5\">218,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w397 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls32 ws45\">Lii<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>evaihto yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d2 y1873 w398 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d3 y1873 w399 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d4 y1873 w39a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d5 y1873 w39b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 720,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w39c hbd\" id=\"_33465663-585e-4947-a22f-c698c75e5548\"><tr><td class=\"t m0 x1aa h17 y19a8 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x467 h17 y19a8 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y19a6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c6 y19a6 w38e hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf4 ws10a\">La<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c7 y19a6 w2cc hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c8 y19a6 w38f hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x5c9 h17 y19a9 ff10 fsb fc3 sc0 ls5a ws70\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y188f w390 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu yhdell\u00e4<span class=\"_ _d\"></span> aja<span class=\"_ _4\"></span>nhet<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d6 y188f w39d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 3<span class=\"_ _4\"></span>29<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d7 y188f w39e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">4<span class=\"_ _4\"></span>56,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d8 y188f w39f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">16,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d9 y188f w3a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 80<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w394 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu ajan<span class=\"_ _0\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5da y1890 w1c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5db y1890 w11c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">11<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5dc y1890 w3a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5dd y1890 w3a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w397 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls32 ws45\">Lii<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>evaihto yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d2 y1873 w3a3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5de y1873 w3a4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5df y1873 w23b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e0 y1873 w23c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">2 0<span class=\"_ _4\"></span>49,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">2. T<span class=\"_ _9e\"></span>aloudel<span class=\"_ _d\"></span>linen k<span class=\"_ _2\"></span>ehitys<span class=\"_ _2e6\"> </span></div>2.<span class=\"_ _9d\"></span>1 Segmenttik<span class=\"_ _d\"></span>ohtaise<span class=\"_ _0\"></span>t tiedot<span class=\"_ _2e6\"> </span><span class=\"_ _1c5\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Segmenttik<span class=\"_ _d\"></span>ohtaiset tiedot<span class=\"_ _2e6\"> </span>Kalmarin raport<span class=\"_ _0\"></span>oitav<span class=\"_ _d\"></span>at segmentit o<span class=\"_ _d\"></span>vat: Laittee<span class=\"_ _d\"></span>t ja Palv<span class=\"_ _d\"></span>elut. N\u00e4m\u00e4 segmentit k<span class=\"_ _d\"></span>oostuvat Kalmarin liik<span class=\"_ _d\"></span>etoiminnoista ja t<span class=\"_ _0\"></span>arjoomasta asiakkaille<span class=\"_ _2\"></span>/<span class=\"_ _d\"></span>markkinoille. Segmentit on m\u00e4\u00e4rit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty taval<span class=\"_ _0\"></span>la, joka on yhdenmukainen ylimm\u00e4lle operatiivisel<span class=\"_ _0\"></span>le p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen<span class=\"_ _0\"></span>tekij\u00e4lle t<span class=\"_ _d\"></span>oimitettav<span class=\"_ _d\"></span>an sis\u00e4isen raportoinnin kanssa. Ylimm\u00e4ksi oper<span class=\"_ _0\"></span>atiivisek<span class=\"_ _0\"></span>si p\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sentekij\u00e4ksi, joka v<span class=\"_ _0\"></span>astaa resur<span class=\"_ _0\"></span>ssien k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdistamisesta segmen<span class=\"_ _d\"></span>teille ja niiden tulok<span class=\"_ _0\"></span>sen arvioinnista, on nimetty Kalmarin hallitus yhdess\u00e4 t<span class=\"_ _0\"></span>oimitusjohtajan kanssa. Segmenttir<span class=\"_ _0\"></span>aportointi on muodoste<span class=\"_ _0\"></span>ttu yhti\u00f6n operatiivisen joh<span class=\"_ _0\"></span>tamisrak<span class=\"_ _d\"></span>enteen mukaisesti ja Laittee<span class=\"_ _d\"></span>t segmentti on yhdistel<span class=\"_ _d\"></span>ty laiteliik<span class=\"_ _d\"></span>etoiminta-<span class=\"_ _0\"></span>alueista muodoste<span class=\"_ _d\"></span>tuista toimin<span class=\"_ _0\"></span>tasegment<span class=\"_ _0\"></span>eist\u00e4. Yhdiste<span class=\"_ _0\"></span>ttyjen toimint<span class=\"_ _0\"></span>asegmenttien taloudel<span class=\"_ _0\"></span>linen tuloksel<span class=\"_ _0\"></span>lisuus, tuott<span class=\"_ _0\"></span>eiden ja tuotan<span class=\"_ _0\"></span>topr<span class=\"_ _0\"></span>osessien luonne, asiakastyyppi ja -luokka, tuott<span class=\"_ _0\"></span>eiden jak<span class=\"_ _0\"></span>elu ja s\u00e4\u00e4nt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>-ymp\u00e4rist<span class=\"_ _0\"></span>\u00f6 o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>esken\u00e4\u00e4n kaikki samankal<span class=\"_ _d\"></span>taisia. Pal<span class=\"_ _d\"></span>velut segmentiss\u00e4 t<span class=\"_ _d\"></span>oimintasegmentt<span class=\"_ _0\"></span>ej\u00e4 ei ole yhdistel<span class=\"_ _d\"></span>ty raportoit<span class=\"_ _0\"></span>avien segmenttien muodost<span class=\"_ _0\"></span>amiseksi. Sis\u00e4iseen r<span class=\"_ _0\"></span>aportointiin ja johdon segmenttien raportoin<span class=\"_ _d\"></span>tiin k\u00e4ytett<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4t laatimisperiaa<span class=\"_ _d\"></span>tteet o<span class=\"_ _d\"></span>vat yhdenmukaiset k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6k<span class=\"_ _d\"></span>sen laadintaperiaatteiden kanssa.  Segmenttien taloudel<span class=\"_ _0\"></span>lista suorituskyky\u00e4 seur<span class=\"_ _0\"></span>ataan ulk<span class=\"_ _d\"></span>oisen liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon, v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>elpoisen liike<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>on ja liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oiton avulla. V<span class=\"_ _2\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poista liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoa k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnan tulosk<span class=\"_ _d\"></span>ehityksen seurannassa, ennustamisessa ja tav<span class=\"_ _d\"></span>oiteasetannassa. L<span class=\"_ _0\"></span>is\u00e4tie<span class=\"_ _0\"></span>toja v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisesta liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oitosta T<span class=\"_ _2\"></span>unnuslukujen lask<span class=\"_ _d\"></span>entakaav<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>-osiossa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Kalmar  tarjoaa laajan valik<span class=\"_ _d\"></span>oiman raskaiden ma<span class=\"_ _0\"></span>teriaalien k\u00e4sitt<span class=\"_ _d\"></span>elylaitt<span class=\"_ _0\"></span>eita ja pal<span class=\"_ _d\"></span>veluja satamill<span class=\"_ _0\"></span>e ja terminaaleil<span class=\"_ _0\"></span>le, jak<span class=\"_ _d\"></span>eluk<span class=\"_ _0\"></span>eskuksil<span class=\"_ _0\"></span>le, v<span class=\"_ _0\"></span>almistav<span class=\"_ _d\"></span>alle teollisuudell<span class=\"_ _0\"></span>e ja raskaan logistiikan tarpeisiin. Laittee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Laittee<span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>-segmentti k<span class=\"_ _d\"></span>oostuu valik<span class=\"_ _d\"></span>oimasta raskaiden mat<span class=\"_ _d\"></span>eriaalien k\u00e4sittel<span class=\"_ _d\"></span>ylaitteita satamill<span class=\"_ _0\"></span>e ja terminaaleil<span class=\"_ _0\"></span>le, jak<span class=\"_ _d\"></span>eluk<span class=\"_ _0\"></span>eskuksil<span class=\"_ _0\"></span>le, v<span class=\"_ _0\"></span>almistav<span class=\"_ _d\"></span>alle teollisuudell<span class=\"_ _0\"></span>e ja raskaan logistiikan tarpeisiin. Yhti\u00f6n lai<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>valik<span class=\"_ _d\"></span>oimaan kuuluu kon<span class=\"_ _0\"></span>ttikuro<span class=\"_ _d\"></span>ttajia<span class=\"_ _4\"></span>, haarukka<span class=\"_ _0\"></span>trukk<span class=\"_ _0\"></span>eja, tyhjien k<span class=\"_ _0\"></span>onttien k\u00e4sitt<span class=\"_ _d\"></span>elylaitt<span class=\"_ _0\"></span>eita, terminaalitr<span class=\"_ _0\"></span>aktor<span class=\"_ _0\"></span>eita, k<span class=\"_ _d\"></span>onttilukk<span class=\"_ _0\"></span>eja sek\u00e4 Br<span class=\"_ _0\"></span>omma-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onttitarttujia. P<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span>Pal<span class=\"_ _d\"></span>velu<span class=\"_ _0\"></span>t<span class=\"_ _d\"></span>-segmentti k<span class=\"_ _d\"></span>oostuu valik<span class=\"_ _d\"></span>oimasta ratkaisuja, joilla p<span class=\"_ _d\"></span>yrit\u00e4\u00e4n varmistamaan Kalmarin laitt<span class=\"_ _0\"></span>eiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aika ja tuottavuus. V<span class=\"_ _2\"></span>alikoimaan kuul<span class=\"_ _0\"></span>uva<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>eskeisesti var<span class=\"_ _0\"></span>aosat, p\u00e4ivysty<span class=\"_ _0\"></span>s- ja sopimushuol<span class=\"_ _d\"></span>topalv<span class=\"_ _d\"></span>elut sek\u00e4 elinkaaripal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elut, mukaan lukien kunnostukse<span class=\"_ _0\"></span>t, kalust<span class=\"_ _0\"></span>onhallint<span class=\"_ _0\"></span>a sek\u00e4 p\u00e4ivitykse<span class=\"_ _0\"></span>t. Data, anal<span class=\"_ _d\"></span>ytiikka ja tek<span class=\"_ _d\"></span>o\u00e4l<span class=\"_ _d\"></span>y ova<span class=\"_ _d\"></span>t k<span class=\"_ _d\"></span>eskeisess\u00e4 asemassa pal<span class=\"_ _d\"></span>velut<span class=\"_ _0\"></span>arjoomassa.<span class=\"_ _2e6\"> </span>Muut<span class=\"_ _2e6\"> </span>Muut toiminno<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>oostuvat Kalmarin johdosta ja p\u00e4\u00e4k<span class=\"_ _d\"></span>onttorin t<span class=\"_ _0\"></span>oiminnoista sek\u00e4 tiettyjen k<span class=\"_ _d\"></span>eskeist<span class=\"_ _d\"></span>en toimintojen kustannuk<span class=\"_ _d\"></span>sista, j<span class=\"_ _4\"></span>oita ei ole al<span class=\"_ _0\"></span>lok<span class=\"_ _d\"></span>oitu liik<span class=\"_ _d\"></span>etoimintasegmen<span class=\"_ _d\"></span>teille. L<span class=\"_ _0\"></span>is\u00e4ksi Muut -<span class=\"_ _d\"></span>toimint<span class=\"_ _0\"></span>oihin kuuluva<span class=\"_ _d\"></span>t toiminnot, jotka eiv<span class=\"_ _d\"></span>\u00e4t sis\u00e4ll<span class=\"_ _d\"></span>y Laitteet eik<span class=\"_ _d\"></span>\u00e4 Palv<span class=\"_ _d\"></span>elut segmentt<span class=\"_ _0\"></span>eihin. Muut toiminno<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t j\u00e4lj<span class=\"_ _4\"></span>ell\u00e4 ole<span class=\"_ _d\"></span>vat toiminno<span class=\"_ _0\"></span>t liitty<span class=\"_ _d\"></span>en p\u00e4\u00e4osin raskaiden nosturien liik<span class=\"_ _0\"></span>etoimin<span class=\"_ _d\"></span>taan, jonka divest<span class=\"_ _0\"></span>oinnista ja alasajosta Kalmar p\u00e4\u00e4tti vuonna 2022, sek\u00e4 K<span class=\"_ _0\"></span>almarin osuuden osakkuusyhti\u00f6n tuloksest<span class=\"_ _0\"></span>a.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs17d\">T<span class=\"_ _6\"></span>oimintasegmen<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs17e\">Segmenttien tulos </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs17f\">Rahoitustuott<span class=\"_ _0\"></span>oja ja -kuluja, v<span class=\"_ _0\"></span>eroja ja osaa k<span class=\"_ _d\"></span>onsernihallinnon kuluista ei k<span class=\"_ _d\"></span>ohdisteta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs180\">segment<span class=\"_ _0\"></span>eille<span class=\"_ _0\"></span>. Tilikauden ja v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden aikana Kalmarilla ei ol<span class=\"_ _0\"></span>e ollut IFRS 8:n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs181\">m\u00e4\u00e4ritelm\u00e4n muk<span class=\"_ _0\"></span>aisia yksitt\u00e4isi\u00e4 merkitt\u00e4<span class=\"_ _d\"></span>vi\u00e4 asiakkaita.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs184\">Segmenttien tuot<span class=\"_ _d\"></span>ot ja kulut<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w25f hb3\" id=\"_816100a0-6d7c-4c1e-97cf-3c78c1da9dc1\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x461 h17 y196c ff10 fsb fc3 sc0 lsef ws0\">M<span class=\"_ _4\"></span>uut  j<span class=\"_ _4\"></span>a </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x462 h17 y196d ff10 fsb fc3 sc0 lsf0 ws104\">sis\u00e4isen </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y196e ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x463 h17 y196e ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td class=\"t m0 x271 h17 y196e ff10 fsb fc3 sc0 ls2e ws41\">liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon </td><td class=\"t m0 x464 h17 y196e ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y195e w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x465 y195e w260 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Laitteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42c y195e w261 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x466 h17 y196f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x280 h17 y196f ff10 fsb fc3 sc0 lsc6 wsd9\">elimino<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x467 h17 y196f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1970 w237 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x430 y1970 w262 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x468 y1970 w263 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x469 y1970 w264 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 71<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46a y1970 w265 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46b y1970 w266 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 72<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1971 w267 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sis\u00e4inen<span class=\"_ _0\"></span> liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46c y1971 w268 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46d y1971 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46e y1971 w269 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x46f y1971 w26a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x234 y1971 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1972 ff10 fs4 fc3 sc0 ls99 wsaf\">V<span class=\"_ _d\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoinen </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1963 w23f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsbd wsd0\">li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x470 y1963 w26b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x471 y1963 w26c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x472 y1963 w26d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>47,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x473 y1963 w26e ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls5d ws73\">-31,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x474 y1963 w26f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsae wsc1\">216,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1964 w270 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x475 y1964 w271 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x476 y1964 w272 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x477 y1964 w273 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>2,6 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1973 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1974 ff11 fs4 fc3 sc0 ls20 ws33\">ja muut v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailta<span class=\"_ _0\"></span>vuuteen<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1967 w248 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">vai<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>ttavat er<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x478 y1967 w5d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x479 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47a y1967 w274 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47b y1967 w1b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47c y1967 w275 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">-<span class=\"_ _4\"></span>42,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1968 w24b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbd wsd0\">Li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x447 y1968 w276 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">13<span class=\"_ _4\"></span>9,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47d y1968 w26c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47e y1968 w277 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x47f y1968 w278 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>62<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x480 y1968 w279 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsac wsbf\">1<span class=\"_ _4\"></span>74<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f2 w270 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x475 y18f2 w27a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x481 y18f2 w27b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x482 y18f2 w15b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w1a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span> -k<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44d y1975 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44e y1975 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44f y1975 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x483 y1975 w27c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x484 y1975 w27d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y196a w54 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">T<span class=\"_ _d\"></span>ulos<span class=\"_ _0\"></span> ennen v<span class=\"_ _0\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x452 y196a w27e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>39,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x485 y196a w26c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x486 y196a w27f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x487 y196a w280 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x488 y196a w55 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">172<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1976 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1949 w254 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x489 y1949 w281 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">48,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48a y1949 w282 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48b y1949 w283 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">60,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48c y1949 w284 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48d y1949 w1fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">65,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w259 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">E<span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>IT<span class=\"_ _4\"></span>DA<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48e y1873 w285 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x48f y1873 w286 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">110,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x490 y1873 w287 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x491 y1873 w288 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _169\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x492 y1873 wdd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w234 hb3\" id=\"_53c010a2-54f4-4bb0-9c4c-cc8de5f5d8df\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x426 h17 y195b ff10 fsb fc3 sc0 lsef ws0\">M<span class=\"_ _4\"></span>uut  j<span class=\"_ _4\"></span>a </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x427 h17 y195c ff10 fsb fc3 sc0 lsf0 ws104\">sis\u00e4isen </td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y195d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y195d ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td class=\"t m0 x429 h17 y195d ff10 fsb fc3 sc0 ls2e ws41\">liik<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vaihdon </td><td class=\"t m0 x42a h17 y195d ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y195e w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42b y195e w235 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Laitteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x42c y195e w236 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x42d h17 y195f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42e h17 y195f ff10 fsb fc3 sc0 lsc6 wsd9\">elimino<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h17 y195f ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1960 w237 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x430 y1960 w238 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x431 y1960 w239 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x432 y1960 w23a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">2 0<span class=\"_ _4\"></span>08<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x433 y1960 w23b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">40,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x434 y1960 w23c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">2 0<span class=\"_ _4\"></span>49,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1961 w23d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sis\u00e4inen<span class=\"_ _0\"></span> liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x435 y1961 w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x436 y1961 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x437 y1961 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x438 y1961 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x439 y1961 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1962 ff10 fs4 fc3 sc0 ls99 wsaf\">V<span class=\"_ _d\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoinen </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1963 w23f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsbd wsd0\">li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43a y1963 w240 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">201<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43b y1963 w241 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">95<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43c y1963 w179 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43d y1963 w242 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43e y1963 w243 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1964 w244 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43f y1964 w245 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">14<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x440 y1964 w246 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">16<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x441 y1964 w247 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,4 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1965 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1966 ff11 fs4 fc3 sc0 ls20 ws33\">ja muut v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailta<span class=\"_ _0\"></span>vuuteen<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1967 w248 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">vai<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>ttavat er<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x442 y1967 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x443 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x444 y1967 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x445 y1967 w249 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x446 y1967 w24a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1968 w24b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbd wsd0\">Li<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>kevo<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x447 y1968 w24c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">201,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x448 y1968 w24d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">95,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x449 y1968 w24e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44a y1968 w24f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44b y1968 w250 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">240,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f2 w244 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">% liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihdosta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43f y18f2 w245 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">14<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x440 y18f2 w246 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">16<span class=\"_ _4\"></span>,9 %<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x44c y18f2 w4b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1969 w1a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span> -k<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44d y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44e y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x44f y1969 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x450 y1969 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x451 y1969 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y196a w251 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">T<span class=\"_ _d\"></span>ulos<span class=\"_ _0\"></span> ennen v<span class=\"_ _0\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x452 y196a w240 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">201,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x453 y196a w241 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">95<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x454 y196a w24e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x455 y196a w252 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">-<span class=\"_ _4\"></span>55,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x456 y196a w253 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">241<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y196b ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1949 w254 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x457 y1949 w110 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x458 y1949 w255 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">11<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x459 y1949 w256 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45a y1949 w257 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45b y1949 w258 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w259 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">E<span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>IT<span class=\"_ _4\"></span>DA<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45c y1873 w25a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45d y1873 w25b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">106<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45e y1873 w25c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">349,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x45f y1873 w25d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">-<span class=\"_ _93\"></span>51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x460 y1873 w25e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs188\">* V<span class=\"_ _2\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoinen liike<span class=\"_ _d\"></span>voitto lask<span class=\"_ _d\"></span>etaan v\u00e4hen<span class=\"_ _0\"></span>t\u00e4m\u00e4ll\u00e4 liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oitosta liite<span class=\"_ _d\"></span>tiedossa 2.<span class=\"_ _d\"></span>4 esitett\u00e4<span class=\"_ _0\"></span>v\u00e4t uudel<span class=\"_ _0\"></span>leenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut ja muut vertail<span class=\"_ _d\"></span>tavuuteen v<span class=\"_ _d\"></span>aikuttavat er<span class=\"_ _0\"></span>\u00e4t<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs18a\">Segmenttien v<span class=\"_ _0\"></span>arat ja v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18b\">Segment<span class=\"_ _0\"></span>eille k<span class=\"_ _d\"></span>ohdistetut v<span class=\"_ _d\"></span>arat ja v<span class=\"_ _0\"></span>elat o<span class=\"_ _d\"></span>vat eri\u00e4, joita segmentti k\u00e4<span class=\"_ _d\"></span>ytt\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18c\">liik<span class=\"_ _d\"></span>etoiminnassaan tai, jotka o<span class=\"_ _d\"></span>vat perust<span class=\"_ _d\"></span>ellusti k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vissa segmentill<span class=\"_ _0\"></span>e. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18d\">K<span class=\"_ _d\"></span>onsernin sis\u00e4iset saamiset ja v<span class=\"_ _d\"></span>elat eiv\u00e4t sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>y segmentin var<span class=\"_ _0\"></span>oihin ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18e\">K<span class=\"_ _d\"></span>ohdistamattoma<span class=\"_ _0\"></span>t var<span class=\"_ _0\"></span>at sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t lainasaamiset ja muut kor<span class=\"_ _d\"></span>olliset saamiset, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18f\">rahav<span class=\"_ _d\"></span>arat, tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>osaamiset, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erosaamiset, k<span class=\"_ _d\"></span>orkosaamise<span class=\"_ _0\"></span>t, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs190\">yritysm<span class=\"_ _0\"></span>yyntien kauppahintasaamise<span class=\"_ _0\"></span>t ja rahoituk<span class=\"_ _0\"></span>sen tule<span class=\"_ _d\"></span>vien kassavirtojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs191\">suojaukseen k\u00e4<span class=\"_ _d\"></span>ytetyt johdannaisv<span class=\"_ _0\"></span>arat. K<span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>hdistama<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t lainat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs192\">ja muut k<span class=\"_ _d\"></span>orolliset v<span class=\"_ _d\"></span>elat, tulo<span class=\"_ _d\"></span>vero<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elat, lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erov<span class=\"_ _d\"></span>elat, k<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>vela<span class=\"_ _0\"></span>t, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs193\">yritysost<span class=\"_ _0\"></span>ojen kauppahintav<span class=\"_ _d\"></span>elat, osink<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elat ja rahoituksen tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien kassavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs194\">suojaukseen k\u00e4<span class=\"_ _d\"></span>ytetyt johdannaisv<span class=\"_ _d\"></span>elat. </div><div class=\"gs79\"><table class=\"s w289 hb4\" id=\"_f5588a88-370b-4a98-9957-2b4e3f8ca2b1\"><tr><td class=\"t m0 x1aa h17 y1977 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x493 h17 y1977 ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x464 h17 y1977 ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y1978 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x494 y1978 w28a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Li<span class=\"_ _4\"></span>ite</div></td><td class=\"c n x495 y1978 w28b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet</div></td><td class=\"c n x496 y1978 w28c ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut</div></td><td class=\"c n x189 y1978 w28d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4</div></td><td class=\"c n x497 y1978 w28e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">M<span class=\"_ _4\"></span>uut</div></td><td class=\"t m0 x467 h17 y1979 ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y197a w9a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x498 y197a w28f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _93\"></span>.1</div></td><td class=\"c n x499 y197a w290 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,7</div></td><td class=\"c n x49a y197a w291 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49b y197a w292 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49c y197a w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49d y197a w292 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">261,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y197b ff11 fs4 fc3 sc0 ls0 ws0\">Ai<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>ettom<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y197c w293 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49e y197c w9f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">6.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49f y197c w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a0 y197c w295 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a1 y197c w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a2 y197c w296 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a3 y197c wa0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">6,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y197d wa2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykkee<span class=\"_ _d\"></span>t</div></td><td class=\"c n x4a4 y197d wa3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">6.3</div></td><td class=\"c n x4a5 y197d w297 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2</div></td><td class=\"c n x4a6 y197d w298 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">33,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a7 y197d w299 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">250,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a8 y197d w29a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">14<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a9 y197d wa4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">265,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y197e ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>det </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y197f w29b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">osakkuusyrityksiss\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4aa y197f w29c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7.<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ab y197f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ac y197f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ad y197f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ae y197f w29d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4af y197f wa7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1980 w29e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omav<span class=\"_ _0\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b0 y1980 w29f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>.1</div></td><td class=\"c n x4b1 y1980 w2a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbf wsd2\">470<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>5</div></td><td class=\"c n x4b2 y1980 w2a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">245,<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b3 y1980 w1b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b4 y1980 w2a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">5<span class=\"_ _4\"></span>4,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b5 y1980 w2a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls16 ws67\">7<span class=\"_ _4\"></span>70,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1981 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1982 w2a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">var<span class=\"_ _4\"></span>at, koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b6 y1982 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b7 y1982 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b8 y1982 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b9 y1982 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x4ba y1982 w2a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">26<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4bb y1982 w2a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">26<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1983 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1984 w2a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">varat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>orottom<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4bc y1984 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4bd y1984 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4be y1984 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4bf y1984 w2a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4c0 y1984 w2a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1985 wd6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4c1 y1985 w2a8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8</div></td><td class=\"c n x4c2 y1985 w2a9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">401<span class=\"_ _4\"></span>,0</div></td><td class=\"c n x4c3 y1985 w2aa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _d\"></span> 228<span class=\"_ _4\"></span>,8</div></td><td class=\"c n x4c4 y1985 w2ab ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">4<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4c5 y1985 w2ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1986 w2ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omav<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4c6 y1986 w29f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>.1</div></td><td class=\"c n x4c7 y1986 w2ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1</div></td><td class=\"c n x4c8 y1986 w2af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4c9 y1986 w2b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls16 ws67\">570<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8</div></td><td class=\"c n x4ca y1986 w2b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">125<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cb y1986 w2b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">6<span class=\"_ _4\"></span>96<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1987 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1988 w2b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">velat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>oro<span class=\"_ _4\"></span>llis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cc y1988 w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cd y1988 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ce y1988 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cf y1988 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x4d0 y1988 w2b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">340,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d1 y1988 w2b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">340,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1989 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y198a w2b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">velat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>orottom<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4d2 y198a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d3 y198a w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d4 y198a w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d5 y198a w2b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d6 y198a w2b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y198b w2b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4d7 y198b w2b9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">4<span class=\"_ _93\"></span>52<span class=\"_ _93\"></span>,1</div></td><td class=\"c n x4d8 y198b w2ba ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">11<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d9 y198b w2bb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls51 ws69\">5<span class=\"_ _4\"></span>70,<span class=\"_ _4\"></span>8</div></td><td class=\"c n x4da y198b w2bc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">4<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>0</div></td><td class=\"c n x4db y198b w2bd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _4\"></span> 0<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y198c ff11 fs4 fc3 sc0 ls20 ws33\">Operatiivinen </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1946 w2be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">sitoutunut p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4dc y1946 w2bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">375<span class=\"_ _4\"></span>,8</div></td><td class=\"c n x4dd y1946 w2c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">282,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4de y1946 w2c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">65<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4df y1946 w1d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1c0 y1946 w2c2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">661,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y198d ff11 fs4 fc3 sc0 ls0 ws0\">Inve<span class=\"_ _4\"></span>stoi<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>it i<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y198e ff11 fs4 fc3 sc0 ls0 ws0\">yr<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ysos<span class=\"_ _4\"></span>toja j<span class=\"_ _4\"></span>a </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w2c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">asiakasrahoi<span class=\"_ _0\"></span>tusta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4e0 y1873 w2c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>3</div></td><td class=\"c n x4e1 y1873 w2c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>8,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4e2 y1873 w2c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4e3 y1873 w2c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4e4 y1873 w2c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w2c9 hb4\" id=\"_2aa71eb3-fbe2-4888-be09-8b412dea9401\"><tr><td class=\"t m0 x1d3 h17 y1977 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x4e5 h17 y1977 ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42f h17 y1977 ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y1978 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x494 y1978 w2ca ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Li<span class=\"_ _4\"></span>ite</div></td><td class=\"c n x4e6 y1978 w2cb ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet</div></td><td class=\"c n x496 y1978 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut</div></td><td class=\"c n x4e7 y1978 w28d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4</div></td><td class=\"c n x4e8 y1978 w24e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">M<span class=\"_ _4\"></span>uut</div></td><td class=\"t m0 x4e9 h17 y1979 ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y197a w9a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ea y197a w2cd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _93\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4eb y197a w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ec y197a w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ed y197a w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ee y197a we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ef y197a w2ce ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">26<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y197b ff11 fs4 fc3 sc0 ls0 ws0\">Ai<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>ettom<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y197c w293 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x49e y197c w9f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">6.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f0 y197c w2cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _169\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f1 y197c w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f2 y197c w2d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f3 y197c w7e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f4 y197c wa1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">17<span class=\"_ _d\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y197d wa2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykkee<span class=\"_ _d\"></span>t</div></td><td class=\"c n x4a4 y197d w2d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">6.3</div></td><td class=\"c n x4f5 y197d w2d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">233,4</div></td><td class=\"c n x4f6 y197d w2d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">33,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f7 y197d w242 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f8 y197d w2d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">5<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4f9 y197d w2d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">272<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y197e ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>det </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y197f w2d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">osakkuusyrityksiss\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4fa y197f w29c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7.<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4fb y197f we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ac y197f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ad y197f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4fc y197f w2d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4fd y197f w2d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1980 w2d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omav<span class=\"_ _0\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4fe y1980 w2da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>.1</div></td><td class=\"c n x4ff y1980 w2db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9</div></td><td class=\"c n x500 y1980 w25b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">2<span class=\"_ _4\"></span>24<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x501 y1980 w2dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>6,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x502 y1980 w2dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">62,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x503 y1980 w15b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">799<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1981 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1982 w2a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">var<span class=\"_ _4\"></span>at, koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4b6 y1982 w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x504 y1982 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x505 y1982 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x506 y1982 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x507 y1982 w2de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _4\"></span>7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1c0 y1982 w2df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1983 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1984 w2e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">varat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>orottom<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4bc y1984 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x508 y1984 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x509 y1984 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x50a y1984 w2e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">69,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x50b y1984 w2e2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">69,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1985 wd6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x50c y1985 w2e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls32 ws45\">753<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8</div></td><td class=\"c n x50d y1985 w2e4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">258,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x50e y1985 w2e5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 0<span class=\"_ _4\"></span>11<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8</div></td><td class=\"c n x50f y1985 w2e6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">834,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x510 y1985 w2e7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1 8<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1986 w2ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K\u00e4<span class=\"_ _0\"></span>ytt\u00f6p\u00e4\u00e4omav<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4c6 y1986 w2da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>.1</div></td><td class=\"c n x511 y1986 w2e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">403<span class=\"_ _4\"></span>,0</div></td><td class=\"c n x512 y1986 w2e9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">69<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x513 y1986 w2ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbf wsd2\">47<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,7</div></td><td class=\"c n x514 y1986 w2eb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">234,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x515 y1986 w2ec ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls16 ws67\">707<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1987 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1988 w2ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">velat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>oro<span class=\"_ _4\"></span>llis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cc y1988 w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x516 y1988 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4ce y1988 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4cf y1988 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x517 y1988 w2ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2<span class=\"_ _4\"></span>54,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x518 y1988 w2ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2<span class=\"_ _4\"></span>54,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1989 ff11 fs4 fc3 sc0 ls23 ws36\">K<span class=\"_ _d\"></span>ohdistamatt<span class=\"_ _d\"></span>omat </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y198a w2f0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">velat<span class=\"_ _4\"></span>, k<span class=\"_ _0\"></span>orottom<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x4d2 y198a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d3 y198a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4d4 y198a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x519 y198a w1fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">65,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x51a y198a w1fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">65,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y198b w2f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x51b y198b w2f2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">403<span class=\"_ _4\"></span>,0</div></td><td class=\"c n x51c y198b w2f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">69,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x51d y198b w2f4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsf1 ws106\">47<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,7</div></td><td class=\"c n x51e y198b w2f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">555,<span class=\"_ _4\"></span>3</div></td><td class=\"c n x51f y198b w2f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _4\"></span> 0<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y198c ff11 fs4 fc3 sc0 ls20 ws33\">Operatiivinen </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1946 w2f7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">sitoutunut p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x520 y1946 w2f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">350<span class=\"_ _d\"></span>,8</div></td><td class=\"c n x521 y1946 w2f9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>88,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x522 y1946 w5f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1</div></td><td class=\"c n x523 y1946 w2fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>08,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x524 y1946 w2fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">69<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y198d ff11 fs4 fc3 sc0 ls0 ws0\">Inve<span class=\"_ _4\"></span>stoi<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>it i<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y198e ff11 fs4 fc3 sc0 ls0 ws0\">yr<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ysos<span class=\"_ _4\"></span>toja j<span class=\"_ _4\"></span>a </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w2fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">asiakasrahoi<span class=\"_ _0\"></span>tusta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x525 y1873 w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">21<span class=\"_ _4\"></span>,6</div></td><td class=\"c n x526 y1873 w2fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>4,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x527 y1873 w2ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3<span class=\"_ _4\"></span>5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x528 y1873 w300 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x529 y1873 w10c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">39,0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs184\">Tilauk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w301 hb5\" id=\"_cbfabc09-2b7d-4678-9584-eeb45bdfda6c\"><tr><td></td><td></td><td class=\"c n x52a y198f w302 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf2 ws107\">Saadut<span class=\"_ _0\"></span> tilauk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x52b y198f w303 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf2 ws107\">Tilauskanta<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1990 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x52c y1990 w304 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n x52d y1990 w305 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23</div></td><td class=\"c n x52e y1990 w306 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x52f y1990 w307 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w308 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">La<span class=\"_ _4\"></span>itte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x530 y18a7 w309 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 0<span class=\"_ _4\"></span>98<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x531 y18a7 w30a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1 1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x532 y18a7 w30b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8<span class=\"_ _4\"></span>31<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x533 y18a7 w30c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">9<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w30d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls66 ws7b\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x534 y188f w30e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">5<span class=\"_ _4\"></span>80,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x535 y188f w30f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">538,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x536 y188f w92 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">119,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x537 y188f w310 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w311 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x538 y1890 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x539 y1890 w312 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53a y1890 w313 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">4,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53b y1890 w7e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">6,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53c y1873 w314 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">1 6<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53d y1873 w315 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls51 ws69\">1 70<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53e y1873 w316 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">954,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x53f y1873 w317 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 024<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs19a\">Henkil\u00f6st\u00f6<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w318 hb6\" id=\"_1931336c-63d5-4b13-a3c9-8f262636dead\"><tr><td></td><td></td><td class=\"c n x540 y1991 w319 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">K<span class=\"_ _0\"></span>eskim\u00e4<span class=\"_ _4\"></span>\u00e4rin<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x541 y1991 w31a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">K<span class=\"_ _0\"></span>auden l<span class=\"_ _0\"></span>opussa<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"c n x542 y1990 w304 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x543 y1990 w305 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x544 y1990 w306 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x545 y1990 w307 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w308 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">La<span class=\"_ _4\"></span>itte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x546 y18a7 w31b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 49<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x547 y18a7 w31c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 6<span class=\"_ _4\"></span>62<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x548 y18a7 w31d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 46<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x549 y18a7 w31e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 5<span class=\"_ _4\"></span>62<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w30d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls66 ws7b\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54a y1992 w31f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 1<span class=\"_ _4\"></span>84<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54b y1992 w320 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 2<span class=\"_ _4\"></span>33<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54c y1992 w1e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 21<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54d y1992 w321 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 1<span class=\"_ _4\"></span>88<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w311 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54e y1890 w322 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">480<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54f y1890 w323 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">231<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x550 y1890 w324 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">532<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x551 y1890 w325 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">241<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x552 y1873 w326 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5 1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x553 y1873 w327 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5 12<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x554 y1873 w328 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa3 wsb6\">5 207<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x555 y1873 w329 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">4 99<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Maantiet<span class=\"_ _d\"></span>eellisi\u00e4 alueita k<span class=\"_ _d\"></span>osk<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>at tiedot Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o on esite<span class=\"_ _0\"></span>tty asiakkaan sijaintimaan muk<span class=\"_ _0\"></span>aan ja var<span class=\"_ _0\"></span>at sek\u00e4 in<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>estoinnit niiden sijaintimaan mukaan. Maan<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>eelliset al<span class=\"_ _0\"></span>ueet perustuv<span class=\"_ _0\"></span>at p\u00e4\u00e4markkina-alueisiin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs19d\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w32a hb7\" id=\"_2ee24030-f23d-4cb6-972d-30f9acbecfc1\"><tr><td class=\"t m0 x1d3 h17 y1993 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y1993 ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y1993 ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y1994 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y1994 w2cb ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y1994 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y1994 w28d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y1994 w32b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y1995 ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55a y18e2 w32d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w32e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">288<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55c y18e2 w32f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">712<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55d y18e2 w13a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55e y18e2 w330 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 w332 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x560 y1996 w333 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">12,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x561 y1996 w1e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">38,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x562 y1996 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x563 y1996 w335 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x564 y1997 w337 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x565 y1997 w338 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">276<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x566 y1997 w339 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _93\"></span>74<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x567 y1997 w33a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x568 y1997 w33b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _4\"></span>74<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x569 y1998 w33d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">498,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56a y1998 w33e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">159,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56b y1998 w33f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56c y1998 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56d y1998 w340 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y190f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56e y190f w342 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56f y190f w343 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x570 y190f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x571 y190f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x572 y190f w345 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">44<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x573 y1999 w347 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">179,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x574 y1999 w348 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x575 y1999 w349 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x576 y1999 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x577 y1999 w34a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y199a ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x578 y1890 w34c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x579 y1890 w34d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">111,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57a y1890 w34e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">349,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57b y1890 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57c y1890 w350 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">350,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w262 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57e y1873 w351 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57f y1873 w264 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 71<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x580 y1873 w265 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x581 y1873 w266 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 72<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w32a hb8\" id=\"_e95f61dd-6037-409e-b1d5-eb81b1f375f2\"><tr><td class=\"t m0 x1d3 h17 y199b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y199b ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y199b ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y199c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y199c w2cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y199c w2cc hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y199c w28d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y199c w32b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y199d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x582 y18e2 w352 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">294,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x583 y18e2 w353 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x584 y18e2 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x585 y18e2 w354 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 wf9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">34<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x586 y1996 w355 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x587 y1996 w356 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x588 y1996 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x589 y1996 w358 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58a y1997 w2c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">382<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58b y1997 w359 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">28<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58c y1997 wce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">662,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58d y1997 w35a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58e y1997 w35b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">669,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58f y199e w35c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">782<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x590 y199e w35d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">16<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x591 y199e w2e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">946,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x592 y199e w35e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x593 y199e w35f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">949,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y199f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x594 y199f w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">605,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x595 y199f w360 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">128,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x596 y199f w361 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">73<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x597 y199f w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x598 y199f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x599 y1999 w362 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7<span class=\"_ _169\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59a y1999 w363 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">35,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59b y1999 w291 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">212,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59c y1999 w364 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59d y1999 w365 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2<span class=\"_ _4\"></span>14,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19a0 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59e y1890 w1c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59f y1890 w366 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">10<span class=\"_ _4\"></span>9,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a0 y1890 w1e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a1 y1890 w367 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a2 y1890 w368 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">381<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w238 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a3 y1873 w369 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a4 y1873 w36a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">2<span class=\"_ _4\"></span> 00<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a5 y1873 w36b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a6 y1873 w36c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">2 04<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Pitk\u00e4aikaise<span class=\"_ _0\"></span>t var<span class=\"_ _d\"></span>at ja liikearv<span class=\"_ _d\"></span>o*<span class=\"_ _2e6\"> </span><div class=\"gs79\"><table class=\"s w36e hba\" id=\"_a90f5d0d-80ea-4dba-9c85-16148491c6ea\"><tr><td class=\"c n x18b y19a4 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a9 y19a4 w36f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x5aa y19a4 w370 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w371 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscc wse2\">Euro<span class=\"_ _4\"></span>opp<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ab y18a6 w372 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">270,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ac y18a6 w373 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>79,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w33c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ad y18a7 w374 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ae y18a7 w375 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">22,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w376 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A (Aa<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>a, L<span class=\"_ _4\"></span>\u00e4h<span class=\"_ _4\"></span>i-<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>\u00e4, Af<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>kka)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5af y1992 w377 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">33<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b0 y1992 w378 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w9a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b1 y18f4 w379 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b2 y18f4 w37a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">260,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b3 y1873 w37b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls20 ws33\">586,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b4 y1873 w37c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls39 ws4e\">599,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs1c1\">* Lukuun o<span class=\"_ _d\"></span>ttamatta rahoitusinstrumentt<span class=\"_ _d\"></span>eja ja laskennallisia v<span class=\"_ _d\"></span>erosaamisia. Liik<span class=\"_ _d\"></span>earvoa ei ole </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs1c2\">k<span class=\"_ _0\"></span>ohdiste<span class=\"_ _0\"></span>ttu maantiet<span class=\"_ _d\"></span>eellisille alueill<span class=\"_ _0\"></span>e.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs1c4\">Inv<span class=\"_ _d\"></span>estoinnit ilman yritysost<span class=\"_ _0\"></span>oja ja asiakasrahoitust<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w37d hbb\" id=\"_1ad14cf6-a724-4744-bee6-5ce7ad79f172\"><tr><td class=\"c n x18b y1990 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b5 y1990 w37e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24</div></td><td class=\"c n x5b6 y1990 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w371 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscc wse2\">Euro<span class=\"_ _4\"></span>opp<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b7 y18a7 w380 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b8 y18a7 w381 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b9 y1992 w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ba y1992 w383 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w376 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A (Aa<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>a, L<span class=\"_ _4\"></span>\u00e4h<span class=\"_ _4\"></span>i-<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>\u00e4, Af<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>kka)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5bb y1890 w384 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">6,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5bc y1890 w385 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5bd y1873 w386 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5be y1873 w387 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">39,0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs1c7\">Henkil\u00f6st\u00f6<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w36e hbb\" id=\"_7d1a1c36-ebb9-4459-9198-e8a770f9c7d9\"><tr><td class=\"c n x18b y1990 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a9 y1990 w36f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5aa y1990 w370 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w371 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscc wse2\">Euro<span class=\"_ _4\"></span>opp<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ab y18a7 w2a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3 0<span class=\"_ _4\"></span>25<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5bf y18a7 w388 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 8<span class=\"_ _4\"></span>06<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c0 y188f w7b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">5<span class=\"_ _4\"></span>51<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c1 y188f w389 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">616<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w376 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A (Aa<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>a, L<span class=\"_ _4\"></span>\u00e4h<span class=\"_ _4\"></span>i-<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>\u00e4, Af<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>kka)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c2 y1890 w38a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 63<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c3 y1890 w38b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 56<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c4 y1873 w38c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa3 wsb6\">5 207<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c5 y1873 w329 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">4 9<span class=\"_ _4\"></span>91</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "Henkil\u00f6st\u00f6<span class=\"_ _2e6\"> </span><table class=\"s w318 hb6\" id=\"_1931336c-63d5-4b13-a3c9-8f262636dead\"><tr><td></td><td></td><td class=\"c n x540 y1991 w319 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">K<span class=\"_ _0\"></span>eskim\u00e4<span class=\"_ _4\"></span>\u00e4rin<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x541 y1991 w31a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">K<span class=\"_ _0\"></span>auden l<span class=\"_ _0\"></span>opussa<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"c n x542 y1990 w304 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x543 y1990 w305 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x544 y1990 w306 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x545 y1990 w307 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w308 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">La<span class=\"_ _4\"></span>itte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x546 y18a7 w31b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 49<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x547 y18a7 w31c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 6<span class=\"_ _4\"></span>62<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x548 y18a7 w31d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 46<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x549 y18a7 w31e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 5<span class=\"_ _4\"></span>62<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w30d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls66 ws7b\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54a y1992 w31f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 1<span class=\"_ _4\"></span>84<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54b y1992 w320 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 2<span class=\"_ _4\"></span>33<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54c y1992 w1e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 21<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54d y1992 w321 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 1<span class=\"_ _4\"></span>88<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w311 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54e y1890 w322 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">480<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54f y1890 w323 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">231<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x550 y1890 w324 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">532<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x551 y1890 w325 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">241<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x552 y1873 w326 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5 1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x553 y1873 w327 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5 12<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x554 y1873 w328 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa3 wsb6\">5 207<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x555 y1873 w329 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">4 99<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr></table>Henkil\u00f6st\u00f6<span class=\"_ _2e6\"> </span><table class=\"s w36e hbb\" id=\"_7d1a1c36-ebb9-4459-9198-e8a770f9c7d9\"><tr><td class=\"c n x18b y1990 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a9 y1990 w36f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5aa y1990 w370 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w371 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscc wse2\">Euro<span class=\"_ _4\"></span>opp<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ab y18a7 w2a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3 0<span class=\"_ _4\"></span>25<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5bf y18a7 w388 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 8<span class=\"_ _4\"></span>06<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c0 y188f w7b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">5<span class=\"_ _4\"></span>51<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c1 y188f w389 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">616<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w376 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A (Aa<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>a, L<span class=\"_ _4\"></span>\u00e4h<span class=\"_ _4\"></span>i-<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>\u00e4, Af<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>kka)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c2 y1890 w38a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 63<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c3 y1890 w38b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 56<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c4 y1873 w38c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa3 wsb6\">5 207<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c5 y1873 w329 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">4 9<span class=\"_ _4\"></span>91</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihto<span class=\"_ _2e6\"> </span><table class=\"s w32a hb7\" id=\"_2ee24030-f23d-4cb6-972d-30f9acbecfc1\"><tr><td class=\"t m0 x1d3 h17 y1993 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y1993 ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y1993 ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y1994 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y1994 w2cb ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y1994 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y1994 w28d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y1994 w32b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y1995 ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55a y18e2 w32d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w32e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">288<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55c y18e2 w32f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">712<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55d y18e2 w13a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55e y18e2 w330 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 w332 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x560 y1996 w333 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">12,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x561 y1996 w1e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">38,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x562 y1996 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x563 y1996 w335 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x564 y1997 w337 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x565 y1997 w338 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">276<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x566 y1997 w339 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _93\"></span>74<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x567 y1997 w33a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x568 y1997 w33b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">6<span class=\"_ _4\"></span>74<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x569 y1998 w33d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">498,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56a y1998 w33e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">159,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56b y1998 w33f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56c y1998 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56d y1998 w340 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">6<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y190f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56e y190f w342 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x56f y190f w343 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x570 y190f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x571 y190f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x572 y190f w345 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">44<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x573 y1999 w347 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">179,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x574 y1999 w348 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x575 y1999 w349 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x576 y1999 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x577 y1999 w34a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y199a ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x578 y1890 w34c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x579 y1890 w34d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">111,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57a y1890 w34e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">349,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57b y1890 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57c y1890 w350 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">350,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w262 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57e y1873 w351 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57f y1873 w264 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 71<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x580 y1873 w265 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x581 y1873 w266 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">1 72<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w32a hb8\" id=\"_e95f61dd-6037-409e-b1d5-eb81b1f375f2\"><tr><td class=\"t m0 x1d3 h17 y199b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td class=\"t m0 x428 h17 y199b ff10 fsb fc3 sc0 lsee ws103\">Seg<span class=\"_ _4\"></span>mentit<span class=\"_ _4\"></span> </td><td></td><td class=\"t m0 x42a h17 y199b ff10 fsb fc3 sc0 ls2e ws41\">K<span class=\"_ _d\"></span>onserni </td></tr><tr><td class=\"c n x18b y199c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x556 y199c w2cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">Lai<span class=\"_ _4\"></span>tteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x557 y199c w2cc hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x558 y199c w28d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x559 y199c w32b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1a ws105\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x4e9 h17 y199d ff10 fsb fc3 sc0 lsa9 wsbc\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y18e2 w32c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Eur<span class=\"_ _4\"></span>oop<span class=\"_ _4\"></span>pa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x582 y18e2 w352 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55b y18e2 w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">294,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x583 y18e2 w353 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x584 y18e2 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x585 y18e2 w354 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1996 w331 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55f y1996 wf9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">34<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x586 y1996 w355 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x587 y1996 w356 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x588 y1996 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x589 y1996 w358 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1997 w336 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">Muu E<span class=\"_ _0\"></span>uroopp<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58a y1997 w2c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">382<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58b y1997 w359 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">28<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58c y1997 wce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">662,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58d y1997 w35a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58e y1997 w35b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">669,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w33c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Amerika<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x58f y199e w35c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">782<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x590 y199e w35d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">16<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x591 y199e w2e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">946,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x592 y199e w35e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x593 y199e w35f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">949,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y199f w341 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>valla<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x594 y199f w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">605,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x595 y199f w360 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">128,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x596 y199f w361 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">73<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x597 y199f w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x598 y199f w344 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1999 w346 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut Amerikat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x599 y1999 w362 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7<span class=\"_ _169\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59a y1999 w363 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">35,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59b y1999 w291 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">212,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59c y1999 w364 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59d y1999 w365 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2<span class=\"_ _4\"></span>14,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19a0 ff11 fs4 fc3 sc0 ls0 ws0\">AM<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>A  </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w34b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">(Aa<span class=\"_ _0\"></span>sia, L\u00e4hi-it\u00e4, A<span class=\"_ _d\"></span>frikka<span class=\"_ _0\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59e y1890 w1c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x59f y1890 w366 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">10<span class=\"_ _4\"></span>9,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a0 y1890 w1e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a1 y1890 w367 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a2 y1890 w368 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">381<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x57d y1873 w238 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a3 y1873 w369 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a4 y1873 w36a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">2<span class=\"_ _4\"></span> 00<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a5 y1873 w36b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5a6 y1873 w36c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">2 04<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td></tr></table>2.2 Myyntituo<span class=\"_ _d\"></span>tot Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t <table class=\"s w36d hb9\" id=\"_bdd5e635-b628-42cb-b142-c5695782c257\"><tr><td class=\"t m0 x5a8 h10 y19a1 ff10 fs5 fc2 sc0 ls0 ws0\">T<span class=\"_ _d\"></span>uott<span class=\"_ _0\"></span>ojen kirjaaminen<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x5a8 ha y19a2 ff12 fs5 fc2 sc0 ls0 ws0\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tuotteiden ja pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uiden myynnist\u00e4 saadut tuot<span class=\"_ _d\"></span>ot </td></tr><tr><td class=\"t m0 x5a8 ha y19a3 ff12 fs5 fc2 sc0 ls0 ws0\">oikaistuna v<span class=\"_ _0\"></span>\u00e4lillisill\u00e4 v<span class=\"_ _d\"></span>eroilla, alennuk<span class=\"_ _d\"></span>silla ja valuuttam\u00e4\u00e4r\u00e4isen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin </td></tr></table>kurssieroil<span class=\"_ _d\"></span>la<span class=\"_ _4\"></span>. T<span class=\"_ _2\"></span>uloutusedell<span class=\"_ _d\"></span>ytysten t<span class=\"_ _0\"></span>\u00e4yttymist\u00e4 tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan yleens\u00e4 kunkin sopimuksen osal<span class=\"_ _d\"></span>ta erikseen, ell<span class=\"_ _0\"></span>eiv\u00e4<span class=\"_ _0\"></span>t useat erillise<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>set t<span class=\"_ _0\"></span>osiasiallisesti muodosta yksitt\u00e4ist<span class=\"_ _0\"></span>\u00e4 liik<span class=\"_ _d\"></span>etoimea, ja tuott<span class=\"_ _0\"></span>ojen kirjaaminen m\u00e4\u00e4ritet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen jokaisen erillisen sopimusperusteisen tuo<span class=\"_ _d\"></span>tteen tai pal<span class=\"_ _d\"></span>velun osal<span class=\"_ _d\"></span>ta. T<span class=\"_ _2\"></span>uote tai pal<span class=\"_ _d\"></span>velu ka<span class=\"_ _d\"></span>tsotaan erillisek<span class=\"_ _0\"></span>si suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, mik\u00e4li se on erot<span class=\"_ _d\"></span>ettavissa muista sopimusperusteisista l<span class=\"_ _0\"></span>upauksista asiakk<span class=\"_ _0\"></span>aalle ja mik\u00e4li asiak<span class=\"_ _0\"></span>as v<span class=\"_ _0\"></span>oi hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 siit\u00e4 erik<span class=\"_ _d\"></span>seen tai yhdess\u00e4 muiden helposti saatavilla ole<span class=\"_ _d\"></span>vien resurssien kanssa. N\u00e4in ollen useita t<span class=\"_ _d\"></span>oimitetta<span class=\"_ _0\"></span>via eri\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4 sopimus v<span class=\"_ _d\"></span>oi sis\u00e4lt\u00e4\u00e4 yhden tai useamman erikseen tulout<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>an er\u00e4n. Kalmar on p\u00e4\u00e4<span class=\"_ _0\"></span>vastuussa suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteidensa t\u00e4<span class=\"_ _d\"></span>ytt\u00e4misest\u00e4 my<span class=\"_ _0\"></span>\u00f6s k\u00e4ytt\u00e4ess\u00e4\u00e4n alihankkijoita ja t<span class=\"_ _d\"></span>oimii siten yleens\u00e4 aina p\u00e4\u00e4miehen\u00e4 asiakassopimuk<span class=\"_ _d\"></span>sissaan.<span class=\"_ _2e6\"> </span>Kauppahinnan allok<span class=\"_ _d\"></span>ointi erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _d\"></span>tuille tuotteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluil<span class=\"_ _0\"></span>le perustuu m\u00e4\u00e4r\u00e4\u00e4n, jonka Kalmar odo<span class=\"_ _0\"></span>ttaa saav<span class=\"_ _d\"></span>ansa myynnist\u00e4 ottaen huomioon so<span class=\"_ _d\"></span>vitun sopimusperusteisen kauppahinnan sek\u00e4 arvion muuttuvien hin<span class=\"_ _0\"></span>taelementtien, kuten suoriutumiseen perustuvien bonust<span class=\"_ _d\"></span>en ja my\u00f6h\u00e4stymissakk<span class=\"_ _d\"></span>ojen, vaikutuk<span class=\"_ _d\"></span>sesta siihen. Muuttuvien kauppahintaelementtien yleis<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>est\u00e4 huolimatta pr<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jektien lopputulemat o<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin l<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vasti ennak<span class=\"_ _d\"></span>oitavissa eiv\u00e4<span class=\"_ _0\"></span>tk\u00e4 muuttuv<span class=\"_ _0\"></span>at kauppahint<span class=\"_ _0\"></span>aelementit ole pr<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>ektien k<span class=\"_ _d\"></span>okonaistulou<span class=\"_ _0\"></span>tusten kannal<span class=\"_ _d\"></span>ta m\u00e4\u00e4r\u00e4\u00e4vi\u00e4. T<span class=\"_ _2\"></span>uot<span class=\"_ _0\"></span>ot all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oidaan erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _0\"></span>tuille tuo<span class=\"_ _0\"></span>tteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluill<span class=\"_ _0\"></span>e n\u00e4iden suht<span class=\"_ _0\"></span>eellisten k<span class=\"_ _0\"></span>\u00e4ypien arv<span class=\"_ _d\"></span>ojen perusteella, jotka perustuv<span class=\"_ _0\"></span>at tuott<span class=\"_ _0\"></span>eesta ja pal<span class=\"_ _d\"></span>velust<span class=\"_ _0\"></span>a riippuen joko list<span class=\"_ _0\"></span>ahintoihin t<span class=\"_ _0\"></span>ai odot<span class=\"_ _0\"></span>ettuihin tuotan<span class=\"_ _0\"></span>tokuluihin ja k<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>eisiin.<span class=\"_ _2e6\"> </span>Myyntituott<span class=\"_ _d\"></span>o kirjataan erikseen kullekin er<span class=\"_ _d\"></span>ote<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>valle tuo<span class=\"_ _d\"></span>tteelle tai pal<span class=\"_ _d\"></span>velul<span class=\"_ _0\"></span>le jok<span class=\"_ _0\"></span>o tietyll\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 tai ajan kuluessa perustuen suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>yttymiseen sek\u00e4 siihen, kuinka m\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>ta tuotteesta tai pal<span class=\"_ _d\"></span>velusta siirtyy asiakkaall<span class=\"_ _0\"></span>e. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan katso<span class=\"_ _d\"></span>taan siirty<span class=\"_ _4\"></span>v\u00e4n ajan kuluessa, mik\u00e4li suoritt<span class=\"_ _0\"></span>eesta saata<span class=\"_ _0\"></span>va h<span class=\"_ _d\"></span>y\u00f6ty kul<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>taan samanaikaisesti, kun sit\u00e4 tuot<span class=\"_ _d\"></span>etaan, tai mik\u00e4li tuot<span class=\"_ _d\"></span>ettu suorite paran<span class=\"_ _0\"></span>taa asiakkaan m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lassa<span class=\"_ _2e6\"> </span>ole<span class=\"_ _0\"></span>vaa omaisuuser<span class=\"_ _0\"></span>\u00e4\u00e4. Lis\u00e4ksi m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>allan katsot<span class=\"_ _0\"></span>aan siirtyv\u00e4n ajan kuluessa, kun toimit<span class=\"_ _d\"></span>etaan yksitt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _d\"></span>eltuja tuo<span class=\"_ _d\"></span>tteita, joiden ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, ja mik\u00e4li Kalmarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuot<span class=\"_ _0\"></span>ettujen suoritt<span class=\"_ _0\"></span>eiden osal<span class=\"_ _0\"></span>ta. Muissa tapauksissa m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntituo<span class=\"_ _d\"></span>tto kirjataan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan siirty<span class=\"_ _d\"></span>ess\u00e4 asiakkaalle. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan siirtymishetk<span class=\"_ _d\"></span>en m\u00e4\u00e4rittel<span class=\"_ _d\"></span>y perustuu p\u00e4\u00e4asiallisesti riskien ja etujen siirtymiseen asiakkaalle. Riskien ja e<span class=\"_ _d\"></span>tuj<span class=\"_ _4\"></span>en ka<span class=\"_ _0\"></span>tsotaan siirtyneen asiakkaal<span class=\"_ _0\"></span>le tuott<span class=\"_ _0\"></span>eesta, toimitusta<span class=\"_ _d\"></span>vasta ja sopimusehdoista riippuen joko t<span class=\"_ _d\"></span>oimitusehtojen mukaisesti, asennusty<span class=\"_ _d\"></span>\u00f6n valmistuttua tai asiakkaan h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ytty\u00e4 tuott<span class=\"_ _0\"></span>een.<span class=\"_ _2e6\"> </span>Mik\u00e4li asiakassopimuk<span class=\"_ _0\"></span>sen odot<span class=\"_ _0\"></span>etaan ole<span class=\"_ _d\"></span>van tappiollinen, sopimuksest<span class=\"_ _0\"></span>a aiheutuva<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t arvioidaan varauksiin so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>lettavin periaatt<span class=\"_ _d\"></span>ein ja odot<span class=\"_ _0\"></span>ettu tappio kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, jotk<span class=\"_ _0\"></span>a o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t sarjav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmist<span class=\"_ _0\"></span>eisia tai joiden valmistus ei edell<span class=\"_ _d\"></span>yt\u00e4 merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 suunnittel<span class=\"_ _0\"></span>uty<span class=\"_ _0\"></span>\u00f6t\u00e4, kirjat<span class=\"_ _0\"></span>aan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 kun tuotteeseen l<span class=\"_ _0\"></span>iittyv\u00e4t merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4t riskit ja edut o<span class=\"_ _d\"></span>vat siirtyneet ostajalle eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole en\u00e4\u00e4 tuo<span class=\"_ _0\"></span>tteeseen liittyv\u00e4\u00e4 v<span class=\"_ _d\"></span>alv<span class=\"_ _d\"></span>onta- eik\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Myyt\u00e4ess\u00e4 n\u00e4it\u00e4 tuotteit<span class=\"_ _0\"></span>a ilman toimitusta ja asennuspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elua myyntituo<span class=\"_ _0\"></span>tto kirja<span class=\"_ _0\"></span>taan, kun laite luo<span class=\"_ _d\"></span>vute<span class=\"_ _0\"></span>taan asiakkaalle tai saa<span class=\"_ _d\"></span>tetaan muutoin asiakkaan saa<span class=\"_ _d\"></span>taville. Mik<span class=\"_ _0\"></span>\u00e4li tuott<span class=\"_ _0\"></span>eita myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n toimi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuna, mutta ilman vaa<span class=\"_ _0\"></span>tivaa asennusta, m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen kirjaamisajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy so<span class=\"_ _0\"></span>vitun toimituslausekk<span class=\"_ _d\"></span>een (Incot<span class=\"_ _0\"></span>erm<span class=\"_ _d\"></span>) mukaisesti. Mik\u00e4li tuott<span class=\"_ _d\"></span>eita myyd\u00e4\u00e4n asennuspal<span class=\"_ _d\"></span>velulla, tuloutusajank<span class=\"_ _d\"></span>ohdan m\u00e4\u00e4ritt\u00e4\u00e4 asennusty<span class=\"_ _d\"></span>\u00f6n vaativuus. V<span class=\"_ _2\"></span>aativa asennuspal<span class=\"_ _d\"></span>velu k<span class=\"_ _0\"></span>atso<span class=\"_ _0\"></span>taan tuott<span class=\"_ _d\"></span>eeseen l\u00e4heisesti liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>en tuotteen myyn<span class=\"_ _0\"></span>tituott<span class=\"_ _0\"></span>o kirjataan v<span class=\"_ _d\"></span>asta asennuksen valmistuttua. Sen sijaan yk<span class=\"_ _0\"></span>sink<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tainen asennuspal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>u, joka on tyypillisesti k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan l<span class=\"_ _d\"></span>yhyt ja arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4inen, ei m\u00e4\u00e4rit\u00e4 lai<span class=\"_ _0\"></span>tteen tuloutusajank<span class=\"_ _d\"></span>ohtaa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, joiden valmis<span class=\"_ _0\"></span>tukseen liittyy merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4 m\u00e4\u00e4r\u00e4 yksi<span class=\"_ _0\"></span>tt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuja ominaisuuksia, kirjataan ajan kuluessa tuott<span class=\"_ _d\"></span>een valmiusasteeseen perustuv<span class=\"_ _0\"></span>alla menet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 mik\u00e4li tuott<span class=\"_ _0\"></span>een ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n ja mik\u00e4li K<span class=\"_ _0\"></span>almarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen suoritteiden osal<span class=\"_ _d\"></span>ta. S\u00e4\u00e4nn\u00f6n kaksiportaisuuden johdosta myyntituo<span class=\"_ _0\"></span>ttojen kirjausajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy n\u00e4iden tuott<span class=\"_ _d\"></span>eiden osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta k\u00e4yt\u00e4nn\u00f6ss\u00e4 mak<span class=\"_ _d\"></span>sua kosk<span class=\"_ _d\"></span>evien sopimuseh<span class=\"_ _0\"></span>tojen perusteel<span class=\"_ _0\"></span>la. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n tarkast<span class=\"_ _d\"></span>eluhetk<span class=\"_ _0\"></span>een menness\u00e4 to<span class=\"_ _0\"></span>teutuneiden menojen osuutena hankk<span class=\"_ _d\"></span>een ar<span class=\"_ _4\"></span>vioiduista k<span class=\"_ _d\"></span>okonaismenoist<span class=\"_ _0\"></span>a (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-to-cost<span class=\"_ _2\"></span>-menetelm\u00e4<span class=\"_ _d\"></span>). Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida ar<span class=\"_ _4\"></span>vioida luo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>asti, hankkeesta aiheutuva<span class=\"_ _0\"></span>t menot kirja<span class=\"_ _0\"></span>taan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuksesta saa<span class=\"_ _0\"></span>tavia tuo<span class=\"_ _d\"></span>ttoja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot k\u00e4ytt\u00f6<span class=\"_ _d\"></span>valmiista ohjelmist<span class=\"_ _0\"></span>oista kirjataan ohjelmist<span class=\"_ _0\"></span>on ollessa toimit<span class=\"_ _d\"></span>ettu asiakkaalle tai saat<span class=\"_ _d\"></span>ettu muutoin asiakkaan saa<span class=\"_ _0\"></span>tavill<span class=\"_ _0\"></span>e. Myyntituo<span class=\"_ _0\"></span>tto kirjataan yhdell\u00e4 ajanhe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4, mik\u00e4li asiakas saa ohjelmist<span class=\"_ _0\"></span>oon ajallisesti rajatt<span class=\"_ _d\"></span>oman k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>euden niill\u00e4 toiminnallisuuk<span class=\"_ _d\"></span>silla, jotka sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ohjelmistoon lisenssin luo<span class=\"_ _d\"></span>vutushetk<span class=\"_ _d\"></span>ell\u00e4. Mik\u00e4li ajallisesti rajatt<span class=\"_ _d\"></span>omalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeudella m<span class=\"_ _0\"></span>yytyyn ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>oon tehd\u00e4\u00e4n merkitt\u00e4<span class=\"_ _0\"></span>vi\u00e4 asiakask<span class=\"_ _d\"></span>ohtaisia muutost<span class=\"_ _d\"></span>\u00f6it\u00e4, o<span class=\"_ _4\"></span>hjelmistolisenssi ja muu<span class=\"_ _0\"></span>tosty<span class=\"_ _d\"></span>\u00f6 katsot<span class=\"_ _0\"></span>aan yhdeksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>onka m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o kirjataan valmiusast<span class=\"_ _0\"></span>een mukaisesti perustuen teh<span class=\"_ _0\"></span>tyyn ty\u00f6m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4n. Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, hankk<span class=\"_ _d\"></span>eesta aiheutuva<span class=\"_ _d\"></span>t menot kirjataan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuk<span class=\"_ _d\"></span>sesta saatavia tuott<span class=\"_ _d\"></span>oja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4. Mik\u00e4li ohjelmistolisenssi myy<span class=\"_ _0\"></span>d\u00e4\u00e4n m\u00e4\u00e4r\u00e4ajak<span class=\"_ _0\"></span>si tai ohjelmistoa myy<span class=\"_ _d\"></span>d\u00e4\u00e4n pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>una, myyntituott<span class=\"_ _d\"></span>o kirjataan so<span class=\"_ _0\"></span>vitun lisenssi- tai pal<span class=\"_ _d\"></span>velujak<span class=\"_ _d\"></span>son kuluessa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot palv<span class=\"_ _d\"></span>elusopimuksista kirja<span class=\"_ _d\"></span>taan valmiusasteen perust<span class=\"_ _0\"></span>eella, kun hankk<span class=\"_ _d\"></span>een lop<span class=\"_ _4\"></span>putulos v<span class=\"_ _d\"></span>oidaan arvioida luote<span class=\"_ _d\"></span>ttavasti. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>een menness\u00e4 tot<span class=\"_ _d\"></span>eutuneiden menoj<span class=\"_ _4\"></span>en osuut<span class=\"_ _0\"></span>ena hankk<span class=\"_ _0\"></span>een arvioiduista k<span class=\"_ _d\"></span>okonaismenoista (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>to-cost<span class=\"_ _d\"></span>-menetel<span class=\"_ _0\"></span>m\u00e4<span class=\"_ _d\"></span>). Tiettyjen pitk\u00e4k<span class=\"_ _d\"></span>estoisten, mutta arv<span class=\"_ _d\"></span>olt<span class=\"_ _0\"></span>aan v\u00e4h\u00e4ist<span class=\"_ _d\"></span>en so<span class=\"_ _4\"></span>pimust<span class=\"_ _0\"></span>en osal<span class=\"_ _d\"></span>ta valmiusaste<span class=\"_ _0\"></span>tta ei m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4 sopimusk<span class=\"_ _d\"></span>ohtaisesti syntyneiden kul<span class=\"_ _0\"></span>ujen perusteella, v<span class=\"_ _0\"></span>aan perustuen arvioon siit\u00e4, kuinka vast<span class=\"_ _0\"></span>aavien sopimusten kus<span class=\"_ _0\"></span>tannukse<span class=\"_ _0\"></span>t yleisesti jakautuva<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimusajan kuluessa. Mik\u00e4li pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elu on jatkuv<span class=\"_ _0\"></span>aa tai sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4tt\u00f6m\u00e4n m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n suoritteita, kut<span class=\"_ _d\"></span>en ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>ojen yll\u00e4pito- ja tukipal<span class=\"_ _d\"></span>veluissa, pil<span class=\"_ _d\"></span>vipohjaisissa datapal<span class=\"_ _d\"></span>veluissa ja jatk<span class=\"_ _d\"></span>etuissa takuissa, sopimus tuloute<span class=\"_ _0\"></span>taan tasaisesti sopimusajalle<span class=\"_ _0\"></span>. Mik\u00e4li sopimuk<span class=\"_ _0\"></span>sen lopputulosta ei v<span class=\"_ _0\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, kirja<span class=\"_ _d\"></span>taan ty\u00f6suoritt<span class=\"_ _0\"></span>eista aiheutuv<span class=\"_ _0\"></span>at menot kuluksi samal<span class=\"_ _0\"></span>la kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja hankk<span class=\"_ _d\"></span>eesta saata<span class=\"_ _0\"></span>via tuott<span class=\"_ _0\"></span>oja kirjataan v<span class=\"_ _0\"></span>ain to<span class=\"_ _0\"></span>teutuneit<span class=\"_ _0\"></span>a menoja vastaa<span class=\"_ _0\"></span>va m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4. Odote<span class=\"_ _d\"></span>ttavissa<span class=\"_ _2e6\"> </span>ole<span class=\"_ _0\"></span>va tappio kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti. My<span class=\"_ _4\"></span>ynti<span class=\"_ _0\"></span>tuot<span class=\"_ _0\"></span>ot l<span class=\"_ _d\"></span>yhytkest<span class=\"_ _d\"></span>oisista huolt<span class=\"_ _d\"></span>o- tai palv<span class=\"_ _d\"></span>elutoimek<span class=\"_ _0\"></span>siannoista kirjataan, kun ty<span class=\"_ _d\"></span>\u00f6 on suorite<span class=\"_ _0\"></span>ttu.<span class=\"_ _2e6\"> </span>Kalmar tarjoaa asiakasrahoituspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>eluita tietyille asiakassegmen<span class=\"_ _0\"></span>teil<span class=\"_ _0\"></span>leen ja jak<span class=\"_ _0\"></span>elukana<span class=\"_ _0\"></span>villeen. N\u00e4iss\u00e4 liik<span class=\"_ _d\"></span>etoimissa K<span class=\"_ _0\"></span>almar on mukana j\u00e4rjest\u00e4m\u00e4ss\u00e4 rahoitusta asiakkaal<span class=\"_ _0\"></span>le tai j\u00e4lleenmyyj\u00e4lle jok<span class=\"_ _d\"></span>o suoraan itse tai yht<span class=\"_ _0\"></span>eisty<span class=\"_ _0\"></span>\u00f6ss\u00e4 rahoituspal<span class=\"_ _d\"></span>velun<span class=\"_ _d\"></span>tarjoajan kanssa. N\u00e4ille j\u00e4rjestel<span class=\"_ _d\"></span>yille on tyypillist\u00e4, ett\u00e4 K<span class=\"_ _0\"></span>almarille j\u00e4\u00e4 liik<span class=\"_ _d\"></span>etoimen j\u00e4lk<span class=\"_ _0\"></span>een myytyyn tuotteeseen liittyv<span class=\"_ _d\"></span>\u00e4\u00e4 j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 tai l<span class=\"_ _0\"></span>oppuasiakkaaseen liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4. Riippuen Kalmarille j\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4n riskin luon<span class=\"_ _d\"></span>teesta ja m\u00e4\u00e4r\u00e4st\u00e4 asiakasr<span class=\"_ _0\"></span>ahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n normaaleina myynt<span class=\"_ _d\"></span>ein\u00e4, k\u00e4ytt\u00f6- tai rahoitusl<span class=\"_ _0\"></span>easingin\u00e4 tai rahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 liike<span class=\"_ _d\"></span>tapahtuman tosiasiallisen luon<span class=\"_ _d\"></span>teen mukaisesti.<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _d\"></span>at omaisuuser\u00e4t ja v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _0\"></span>at omaisuuser\u00e4<span class=\"_ _d\"></span>t liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t laskuttama<span class=\"_ _0\"></span>ttomiin saamisiin asiakassopimuksist<span class=\"_ _0\"></span>a, joissa myyntituott<span class=\"_ _0\"></span>o kirjataan ajan kuluessa. Laskuttamatt<span class=\"_ _d\"></span>omat saamiset kuvaa<span class=\"_ _d\"></span>vat m\u00e4\u00e4r\u00e4\u00e4, jolla suorit<span class=\"_ _0\"></span>ettuun ty<span class=\"_ _d\"></span>\u00f6h\u00f6n perustuva tuloutus ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun m\u00e4\u00e4r\u00e4n sek\u00e4 kirja<span class=\"_ _0\"></span>tut tappiot. Sopimukseen perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa osana muita k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omia saamisia. Sopimukseen perustuv<span class=\"_ _0\"></span>at v<span class=\"_ _d\"></span>elat liittyv\u00e4t asiakassopimuk<span class=\"_ _d\"></span>sista saatuihin ennak<span class=\"_ _d\"></span>oihin, ja kuvaav<span class=\"_ _0\"></span>at m\u00e4\u00e4r\u00e4\u00e4, jolla saadut tai lasku<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ennak<span class=\"_ _0\"></span>ot ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t kirjattujen m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen m\u00e4\u00e4r\u00e4n. Sopimuk<span class=\"_ _0\"></span>seen perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>elat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa saaduissa ennak<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span>Sopimuksiin perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n erik<span class=\"_ _0\"></span>seen jokaiselle asiakassopimuksel<span class=\"_ _0\"></span>le<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs22a\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs22b\">T<span class=\"_ _d\"></span>uloutus<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs22c\">T<span class=\"_ _2\"></span>uloutus edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 monel<span class=\"_ _0\"></span>ta osin harkinnan ja arvioiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00e4<span class=\"_ _4\"></span>. Harkint<span class=\"_ _0\"></span>aa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs22d\">k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n esimerkiksi erik<span class=\"_ _0\"></span>seen tulout<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vien suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs22e\">tunnistamiseen tilant<span class=\"_ _d\"></span>eessa<span class=\"_ _4\"></span>, jossa toimit<span class=\"_ _d\"></span>ettavien tuott<span class=\"_ _d\"></span>eiden ja palv<span class=\"_ _d\"></span>eluiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs22f\">k\u00e4sitt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y y<span class=\"_ _4\"></span>hdess\u00e4 tai erik<span class=\"_ _0\"></span>seen ei ole yksiselitt<span class=\"_ _d\"></span>eist\u00e4. N\u00e4in on erityisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs230\">tilant<span class=\"_ _0\"></span>eissa, joissa toimite<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at tuottee<span class=\"_ _d\"></span>t ja pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>ut eiv\u00e4<span class=\"_ _0\"></span>t yksin\u00e4\u00e4n muodosta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs231\">toimiv<span class=\"_ _d\"></span>aa lop<span class=\"_ _4\"></span>putuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tta. Asiakassopimuksil<span class=\"_ _0\"></span>le on my<span class=\"_ _d\"></span>\u00f6s tyypillist\u00e4, ett\u00e4 ne </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs232\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t vaih<span class=\"_ _0\"></span>tuvia hintaelemen<span class=\"_ _0\"></span>ttej\u00e4, joiden huomioiminen tuloutuksessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs233\">edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 arviointia erityisesti tilant<span class=\"_ _0\"></span>eessa, jossa toimite<span class=\"_ _d\"></span>ttavasta tuo<span class=\"_ _d\"></span>tteesta tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs234\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuudesta ei ole aiempaa k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>emusta. T<span class=\"_ _2\"></span>uloutuksessa enit<span class=\"_ _d\"></span>en harkintaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs235\">k\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n kuitenkin tuloutusajank<span class=\"_ _d\"></span>ohtaa m\u00e4\u00e4rit<span class=\"_ _0\"></span>ett\u00e4ess\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs236\">Pitk\u00e4k<span class=\"_ _d\"></span>estoiset pal<span class=\"_ _d\"></span>velusopimuk<span class=\"_ _d\"></span>set sek\u00e4 erikseen m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yt </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs237\">pitk\u00e4aikaishankk<span class=\"_ _d\"></span>eet tulout<span class=\"_ _0\"></span>etaan ajan kuluessa v<span class=\"_ _d\"></span>almiusasteen mukaisesti. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs238\">Pitk\u00e4aikaishankk<span class=\"_ _d\"></span>eiden tulouttaminen ajan kuluessa on sallittua, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs239\">mik\u00e4li toimit<span class=\"_ _d\"></span>ettavilla laitt<span class=\"_ _d\"></span>eilla tai k<span class=\"_ _0\"></span>ok<span class=\"_ _d\"></span>onaisuud<span class=\"_ _4\"></span>ella ei arvioida ole<span class=\"_ _d\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23a\">vaih<span class=\"_ _0\"></span>toeh<span class=\"_ _0\"></span>toista k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00e4 Kalmarille ja mik<span class=\"_ _0\"></span>\u00e4li Kalmarilla arvioidaan ole<span class=\"_ _d\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23b\">oik<span class=\"_ _d\"></span>eus riitt\u00e4v\u00e4\u00e4n mak<span class=\"_ _0\"></span>suun asiakkaal<span class=\"_ _d\"></span>ta jo tehdyn ty<span class=\"_ _0\"></span>\u00f6n osal<span class=\"_ _d\"></span>ta kok<span class=\"_ _d\"></span>o projektin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23c\">ajan. Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 ajan kuluessa tulout<span class=\"_ _0\"></span>ettu m\u00e4\u00e4r\u00e4 perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23d\">k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneiden kustannust<span class=\"_ _0\"></span>en m\u00e4\u00e4r\u00e4st\u00e4 suh<span class=\"_ _0\"></span>teessa sopimuk<span class=\"_ _0\"></span>sen arvioituihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23e\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaiskustannuksiin, tai arvioon pitk\u00e4aik<span class=\"_ _0\"></span>aishankk<span class=\"_ _0\"></span>een fyysisest\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs23f\">valmiusast<span class=\"_ _d\"></span>eesta. Mik\u00e4li arvio hankkeen lopputulemast<span class=\"_ _0\"></span>a muuttuu, muute<span class=\"_ _0\"></span>taan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs240\">tuloute<span class=\"_ _d\"></span>ttua myynti\u00e4 ja voitt<span class=\"_ _d\"></span>oa sill\u00e4 tilikaudella, jolloin muutos oli ensi k<span class=\"_ _d\"></span>ertaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs241\">tiedossa ja arvioitavissa. Pitk\u00e4aik<span class=\"_ _0\"></span>aishankk<span class=\"_ _0\"></span>eesta odot<span class=\"_ _d\"></span>ettavissa ole<span class=\"_ _d\"></span>va tappio </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs242\">kirjataan v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>litt<span class=\"_ _0\"></span>\u00f6m\u00e4sti tulosv<span class=\"_ _d\"></span>aikutteisesti. V<span class=\"_ _d\"></span>uonna 2024 noin 12,<span class=\"_ _2\"></span>7 (<span class=\"_ _d\"></span>2023: 12,<span class=\"_ _2\"></span>1) </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs243\">prosen<span class=\"_ _0\"></span>ttia liik<span class=\"_ _d\"></span>evaihdost<span class=\"_ _0\"></span>a on tuloute<span class=\"_ _d\"></span>ttu a<span class=\"_ _4\"></span>jan kuluessa. </div>Liik<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>vaiht<span class=\"_ _0\"></span>o<table class=\"s w38d hbc\" id=\"_4d9dbe55-7678-4af1-ac86-0e2ebc90d99e\"><tr><td class=\"t m0 x1aa h17 y19a5 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x467 h17 y19a5 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y19a6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c6 y19a6 w38e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf4 ws10a\">La<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c7 y19a6 w2cc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c8 y19a6 w38f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x5c9 h17 y19a7 ff10 fsb fc3 sc0 ls5a ws70\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1992 w390 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu yhdell\u00e4<span class=\"_ _d\"></span> aja<span class=\"_ _4\"></span>nhet<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ca y1992 w391 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 0<span class=\"_ _4\"></span>49<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cb y1992 w392 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>52<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cc y1992 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cd y1992 w393 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 501<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w394 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu ajan<span class=\"_ _0\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ce y1890 w11d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">109,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5cf y1890 w395 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>08<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d0 y1890 w2d4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d1 y1890 w396 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb3 wsc5\">218,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w397 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls32 ws45\">Lii<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>evaihto yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d2 y1873 w398 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 1<span class=\"_ _4\"></span>59<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d3 y1873 w399 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">560,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d4 y1873 w39a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d5 y1873 w39b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls0 ws0\">1 720,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w39c hbd\" id=\"_33465663-585e-4947-a22f-c698c75e5548\"><tr><td class=\"t m0 x1aa h17 y19a8 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x467 h17 y19a8 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y19a6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c6 y19a6 w38e hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf4 ws10a\">La<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c7 y19a6 w2cc hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsed ws102\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c8 y19a6 w38f hbe\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut</div></td><td class=\"t m0 x5c9 h17 y19a9 ff10 fsb fc3 sc0 ls5a ws70\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y188f w390 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu yhdell\u00e4<span class=\"_ _d\"></span> aja<span class=\"_ _4\"></span>nhet<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d6 y188f w39d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 3<span class=\"_ _4\"></span>29<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d7 y188f w39e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">4<span class=\"_ _4\"></span>56,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d8 y188f w39f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">16,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d9 y188f w3a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 80<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w394 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu ajan<span class=\"_ _0\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5da y1890 w1c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5db y1890 w11c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">11<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5dc y1890 w3a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5dd y1890 w3a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w397 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls32 ws45\">Lii<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>evaihto yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d2 y1873 w3a3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">1<span class=\"_ _4\"></span> 4<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5de y1873 w3a4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5df y1873 w23b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e0 y1873 w23c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">2 0<span class=\"_ _4\"></span>49,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs249\">Sopimuk<span class=\"_ _0\"></span>siin perustuva<span class=\"_ _d\"></span>t omaisuuser\u00e4t ja v<span class=\"_ _d\"></span>elat <span class=\"_ _d4\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"gs79\"><table class=\"s w3a5 hbf\" id=\"_75710407-98bc-45b1-94fb-21e9598d0ff7\"><tr><td class=\"t m0 x1d3 h17 y19aa ff10 fsb fc3 sc0 ls29 ws3c\">Sopimuksiin p<span class=\"_ _0\"></span>erustu<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t omaisuuser\u00e4<span class=\"_ _d\"></span>t<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y19ab w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e1 y19ab w3a6 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf4 ws10a\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e2 y19ab w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19ac w3a8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Sopimuksiin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t 1.<span class=\"_ _d\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e3 y19ac wc9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e4 y19ac w3a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">29,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19ad w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e5 y19ad w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e6 y19ad w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19ae w3ab ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Siirro<span class=\"_ _d\"></span>t myynt<span class=\"_ _0\"></span>isaamisiin<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e7 y19ae w354 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-8<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e8 y19ae w3ac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>24<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19af w3ad ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e9 y19af we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ea y19af w3ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">11,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y19b0 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uuto<span class=\"_ _4\"></span>kset lu<span class=\"_ _4\"></span>ottota<span class=\"_ _4\"></span>ppi<span class=\"_ _4\"></span>ovara<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>sa j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1999 w3af ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">arvonal<span class=\"_ _0\"></span>entumi<span class=\"_ _0\"></span>sissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5eb y1999 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ec y1999 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y19b1 ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>y\u00f6n<span class=\"_ _0\"></span> edistymis<span class=\"_ _0\"></span>een, kus<span class=\"_ _0\"></span>tannuses<span class=\"_ _0\"></span>timaatt<span class=\"_ _d\"></span>eihin ja<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18f4 w3b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">myyn<span class=\"_ _0\"></span>tihint<span class=\"_ _d\"></span>oihin perus<span class=\"_ _0\"></span>tuv<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span> mu<span class=\"_ _4\"></span>ut<span class=\"_ _d\"></span>okse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ed y18f4 w3b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">84,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ee y18f4 w3b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w3b3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Sopimuksiin p<span class=\"_ _0\"></span>erustuv<span class=\"_ _d\"></span>at omaisuuser\u00e4<span class=\"_ _0\"></span>t 31.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>2.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ef y1873 w84 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f0 y1873 w3b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">9,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w3b5 hc0\" id=\"_6d8039ca-4cfe-4630-bcde-b9734d6ce967\"><tr><td class=\"t m0 x1d3 h17 y19b2 ff10 fsb fc3 sc0 ls62 ws77\">Sopimuk<span class=\"_ _d\"></span>siin peru<span class=\"_ _0\"></span>stu<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ela<span class=\"_ _0\"></span>t<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y19b3 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e1 y19b3 w3a6 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf4 ws10a\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5e2 y19b3 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Sopimuksiin perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>lat<span class=\"_ _0\"></span> 1.1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f1 y18a5 w11d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">1<span class=\"_ _4\"></span>09,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f2 y18a5 w3b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18a6 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f3 y18a6 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f4 y18a6 w3b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18a7 w3b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>loutus<span class=\"_ _d\"></span> sopi<span class=\"_ _4\"></span>muksiin perustuv<span class=\"_ _d\"></span>asta velasta<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f5 y18a7 w353 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">-82<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f6 y18a7 w3ba ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>65,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1992 w3bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Yrit<span class=\"_ _4\"></span>ysh<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>at ja -<span class=\"_ _4\"></span>my<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>nit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f7 y1992 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f8 y1992 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18f4 w3bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Saatu/<span class=\"_ _0\"></span>maksettu raha<span class=\"_ _4\"></span>m\u00e4\u00e4r\u00e4 v\u00e4henn<span class=\"_ _4\"></span>ettyn\u00e4 tuloutu<span class=\"_ _4\"></span>ksella<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5f9 y18f4 w3bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">82,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fa y18f4 w3be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">76<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w3bf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">So<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>mu<span class=\"_ _4\"></span>ksi<span class=\"_ _4\"></span>in p<span class=\"_ _4\"></span>eru<span class=\"_ _4\"></span>stu<span class=\"_ _4\"></span>vat velat 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fb y1873 w3c0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">11<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fc y1873 w3c1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">109,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs24d\">Sopimuskannan j\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>ville suorite<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>oitteille k<span class=\"_ _d\"></span>ohdistettu </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs24e\">transaktiohint<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs24f\">J\u00e4ljell\u00e4 ole<span class=\"_ _0\"></span>ville suorit<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eille k<span class=\"_ _d\"></span>ohdistettu tr<span class=\"_ _0\"></span>ansaktiohinta k<span class=\"_ _d\"></span>oskien kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs250\">asiakassopimuksia on tilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 95<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>,8 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: 1 02<span class=\"_ _d\"></span>4,3<span class=\"_ _d\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs251\">josta 93 % (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 95 %<span class=\"_ _d\"></span>) odotetaan tul<span class=\"_ _0\"></span>oute<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an seuraavan 12 kuuk<span class=\"_ _0\"></span>auden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs252\">aikana. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Suomi ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Suomi ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "2.2 Myyntituo<span class=\"_ _d\"></span>tot<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs1a1\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"gs1a2\"><table class=\"s w36d hb9\" id=\"_bdd5e635-b628-42cb-b142-c5695782c257\"><tr><td class=\"t m0 x5a8 h10 y19a1 ff10 fs5 fc2 sc0 ls0 ws0\">T<span class=\"_ _d\"></span>uott<span class=\"_ _0\"></span>ojen kirjaaminen<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x5a8 ha y19a2 ff12 fs5 fc2 sc0 ls0 ws0\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tuotteiden ja pal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uiden myynnist\u00e4 saadut tuot<span class=\"_ _d\"></span>ot </td></tr><tr><td class=\"t m0 x5a8 ha y19a3 ff12 fs5 fc2 sc0 ls0 ws0\">oikaistuna v<span class=\"_ _0\"></span>\u00e4lillisill\u00e4 v<span class=\"_ _d\"></span>eroilla, alennuk<span class=\"_ _d\"></span>silla ja valuuttam\u00e4\u00e4r\u00e4isen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin </td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a3\">kurssieroil<span class=\"_ _d\"></span>la<span class=\"_ _4\"></span>. T<span class=\"_ _2\"></span>uloutusedell<span class=\"_ _d\"></span>ytysten t<span class=\"_ _0\"></span>\u00e4yttymist\u00e4 tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan yleens\u00e4 kunkin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a4\">sopimuksen osal<span class=\"_ _d\"></span>ta erikseen, ell<span class=\"_ _0\"></span>eiv\u00e4<span class=\"_ _0\"></span>t useat erillise<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>set t<span class=\"_ _0\"></span>osiasiallisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a5\">muodosta yksitt\u00e4ist<span class=\"_ _0\"></span>\u00e4 liik<span class=\"_ _d\"></span>etoimea, ja tuott<span class=\"_ _0\"></span>ojen kirjaaminen m\u00e4\u00e4ritet\u00e4\u00e4n erik<span class=\"_ _d\"></span>seen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a6\">jokaisen erillisen sopimusperusteisen tuo<span class=\"_ _d\"></span>tteen tai pal<span class=\"_ _d\"></span>velun osal<span class=\"_ _d\"></span>ta. T<span class=\"_ _2\"></span>uote tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a7\">pal<span class=\"_ _d\"></span>velu ka<span class=\"_ _d\"></span>tsotaan erillisek<span class=\"_ _0\"></span>si suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, mik\u00e4li se on erot<span class=\"_ _d\"></span>ettavissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a8\">muista sopimusperusteisista l<span class=\"_ _0\"></span>upauksista asiakk<span class=\"_ _0\"></span>aalle ja mik\u00e4li asiak<span class=\"_ _0\"></span>as v<span class=\"_ _0\"></span>oi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1a9\">hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 siit\u00e4 erik<span class=\"_ _d\"></span>seen tai yhdess\u00e4 muiden helposti saatavilla ole<span class=\"_ _d\"></span>vien resurssien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1aa\">kanssa. N\u00e4in ollen useita t<span class=\"_ _d\"></span>oimitetta<span class=\"_ _0\"></span>via eri\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4 sopimus v<span class=\"_ _d\"></span>oi sis\u00e4lt\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ab\">yhden tai useamman erikseen tulout<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>an er\u00e4n. Kalmar on p\u00e4\u00e4<span class=\"_ _0\"></span>vastuussa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ac\">suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteidensa t\u00e4<span class=\"_ _d\"></span>ytt\u00e4misest\u00e4 my<span class=\"_ _0\"></span>\u00f6s k\u00e4ytt\u00e4ess\u00e4\u00e4n alihankkijoita ja t<span class=\"_ _d\"></span>oimii </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ad\">siten yleens\u00e4 aina p\u00e4\u00e4miehen\u00e4 asiakassopimuk<span class=\"_ _d\"></span>sissaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ae\">Kauppahinnan allok<span class=\"_ _d\"></span>ointi erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _d\"></span>tuille tuotteil<span class=\"_ _0\"></span>le ja pal<span class=\"_ _d\"></span>veluil<span class=\"_ _0\"></span>le perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1af\">m\u00e4\u00e4r\u00e4\u00e4n, jonka Kalmar odo<span class=\"_ _0\"></span>ttaa saav<span class=\"_ _d\"></span>ansa myynnist\u00e4 ottaen huomioon so<span class=\"_ _d\"></span>vitun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b0\">sopimusperusteisen kauppahinnan sek\u00e4 arvion muuttuvien hin<span class=\"_ _0\"></span>taelementtien, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b1\">kuten suoriutumiseen perustuvien bonust<span class=\"_ _d\"></span>en ja my\u00f6h\u00e4stymissakk<span class=\"_ _d\"></span>ojen, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b2\">vaikutuk<span class=\"_ _d\"></span>sesta siihen. Muuttuvien kauppahintaelementtien yleis<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>est\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b3\">huolimatta pr<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jektien lopputulemat o<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin l<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vasti ennak<span class=\"_ _d\"></span>oitavissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b4\">eiv\u00e4<span class=\"_ _0\"></span>tk\u00e4 muuttuv<span class=\"_ _0\"></span>at kauppahint<span class=\"_ _0\"></span>aelementit ole pr<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>ektien k<span class=\"_ _d\"></span>okonaistulou<span class=\"_ _0\"></span>tusten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b5\">kannal<span class=\"_ _d\"></span>ta m\u00e4\u00e4r\u00e4\u00e4vi\u00e4. T<span class=\"_ _2\"></span>uot<span class=\"_ _0\"></span>ot all<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>oidaan erillisill<span class=\"_ _0\"></span>e luva<span class=\"_ _0\"></span>tuille tuo<span class=\"_ _0\"></span>tteil<span class=\"_ _0\"></span>le ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b6\">pal<span class=\"_ _d\"></span>veluill<span class=\"_ _0\"></span>e n\u00e4iden suht<span class=\"_ _0\"></span>eellisten k<span class=\"_ _0\"></span>\u00e4ypien arv<span class=\"_ _d\"></span>ojen perusteella, jotka perustuv<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b7\">tuott<span class=\"_ _0\"></span>eesta ja pal<span class=\"_ _d\"></span>velust<span class=\"_ _0\"></span>a riippuen joko list<span class=\"_ _0\"></span>ahintoihin t<span class=\"_ _0\"></span>ai odot<span class=\"_ _0\"></span>ettuihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b8\">tuotan<span class=\"_ _0\"></span>tokuluihin ja k<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>eisiin.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1b9\">Myyntituott<span class=\"_ _d\"></span>o kirjataan erikseen kullekin er<span class=\"_ _d\"></span>ote<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>valle tuo<span class=\"_ _d\"></span>tteelle </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1ba\">tai pal<span class=\"_ _d\"></span>velul<span class=\"_ _0\"></span>le jok<span class=\"_ _0\"></span>o tietyll\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 tai ajan kuluessa perustuen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1bb\">suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>yttymiseen sek\u00e4 siihen, kuinka m\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>ta tuotteesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1bc\">tai pal<span class=\"_ _d\"></span>velusta siirtyy asiakkaall<span class=\"_ _0\"></span>e. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan katso<span class=\"_ _d\"></span>taan siirty<span class=\"_ _4\"></span>v\u00e4n ajan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1bd\">kuluessa, mik\u00e4li suoritt<span class=\"_ _0\"></span>eesta saata<span class=\"_ _0\"></span>va h<span class=\"_ _d\"></span>y\u00f6ty kul<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>taan samanaikaisesti, kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs1be\">sit\u00e4 tuot<span class=\"_ _d\"></span>etaan, tai mik\u00e4li tuot<span class=\"_ _d\"></span>ettu suorite paran<span class=\"_ _0\"></span>taa asiakkaan m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lassa<span class=\"_ _2e6\"> </span></div>ole<span class=\"_ _0\"></span>vaa omaisuuser<span class=\"_ _0\"></span>\u00e4\u00e4. Lis\u00e4ksi m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>allan katsot<span class=\"_ _0\"></span>aan siirtyv\u00e4n ajan kuluessa, kun toimit<span class=\"_ _d\"></span>etaan yksitt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _d\"></span>eltuja tuo<span class=\"_ _d\"></span>tteita, joiden ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, ja mik\u00e4li Kalmarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuot<span class=\"_ _0\"></span>ettujen suoritt<span class=\"_ _0\"></span>eiden osal<span class=\"_ _0\"></span>ta. Muissa tapauksissa m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntituo<span class=\"_ _d\"></span>tto kirjataan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan siirty<span class=\"_ _d\"></span>ess\u00e4 asiakkaalle. M\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan siirtymishetk<span class=\"_ _d\"></span>en m\u00e4\u00e4rittel<span class=\"_ _d\"></span>y perustuu p\u00e4\u00e4asiallisesti riskien ja etujen siirtymiseen asiakkaalle. Riskien ja e<span class=\"_ _d\"></span>tuj<span class=\"_ _4\"></span>en ka<span class=\"_ _0\"></span>tsotaan siirtyneen asiakkaal<span class=\"_ _0\"></span>le tuott<span class=\"_ _0\"></span>eesta, toimitusta<span class=\"_ _d\"></span>vasta ja sopimusehdoista riippuen joko t<span class=\"_ _d\"></span>oimitusehtojen mukaisesti, asennusty<span class=\"_ _d\"></span>\u00f6n valmistuttua tai asiakkaan h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ytty\u00e4 tuott<span class=\"_ _0\"></span>een.<span class=\"_ _2e6\"> </span>Mik\u00e4li asiakassopimuk<span class=\"_ _0\"></span>sen odot<span class=\"_ _0\"></span>etaan ole<span class=\"_ _d\"></span>van tappiollinen, sopimuksest<span class=\"_ _0\"></span>a aiheutuva<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t arvioidaan varauksiin so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>lettavin periaatt<span class=\"_ _d\"></span>ein ja odot<span class=\"_ _0\"></span>ettu tappio kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, jotk<span class=\"_ _0\"></span>a o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t sarjav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmist<span class=\"_ _0\"></span>eisia tai joiden valmistus ei edell<span class=\"_ _d\"></span>yt\u00e4 merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 suunnittel<span class=\"_ _0\"></span>uty<span class=\"_ _0\"></span>\u00f6t\u00e4, kirjat<span class=\"_ _0\"></span>aan yhdell\u00e4 ajanhetk<span class=\"_ _d\"></span>ell\u00e4 kun tuotteeseen l<span class=\"_ _0\"></span>iittyv\u00e4t merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4t riskit ja edut o<span class=\"_ _d\"></span>vat siirtyneet ostajalle eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole en\u00e4\u00e4 tuo<span class=\"_ _0\"></span>tteeseen liittyv\u00e4\u00e4 v<span class=\"_ _d\"></span>alv<span class=\"_ _d\"></span>onta- eik\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Myyt\u00e4ess\u00e4 n\u00e4it\u00e4 tuotteit<span class=\"_ _0\"></span>a ilman toimitusta ja asennuspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elua myyntituo<span class=\"_ _0\"></span>tto kirja<span class=\"_ _0\"></span>taan, kun laite luo<span class=\"_ _d\"></span>vute<span class=\"_ _0\"></span>taan asiakkaalle tai saa<span class=\"_ _d\"></span>tetaan muutoin asiakkaan saa<span class=\"_ _d\"></span>taville. Mik<span class=\"_ _0\"></span>\u00e4li tuott<span class=\"_ _0\"></span>eita myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n toimi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuna, mutta ilman vaa<span class=\"_ _0\"></span>tivaa asennusta, m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen kirjaamisajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy so<span class=\"_ _0\"></span>vitun toimituslausekk<span class=\"_ _d\"></span>een (Incot<span class=\"_ _0\"></span>erm<span class=\"_ _d\"></span>) mukaisesti. Mik\u00e4li tuott<span class=\"_ _d\"></span>eita myyd\u00e4\u00e4n asennuspal<span class=\"_ _d\"></span>velulla, tuloutusajank<span class=\"_ _d\"></span>ohdan m\u00e4\u00e4ritt\u00e4\u00e4 asennusty<span class=\"_ _d\"></span>\u00f6n vaativuus. V<span class=\"_ _2\"></span>aativa asennuspal<span class=\"_ _d\"></span>velu k<span class=\"_ _0\"></span>atso<span class=\"_ _0\"></span>taan tuott<span class=\"_ _d\"></span>eeseen l\u00e4heisesti liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>en tuotteen myyn<span class=\"_ _0\"></span>tituott<span class=\"_ _0\"></span>o kirjataan v<span class=\"_ _d\"></span>asta asennuksen valmistuttua. Sen sijaan yk<span class=\"_ _0\"></span>sink<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tainen asennuspal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>u, joka on tyypillisesti k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan l<span class=\"_ _d\"></span>yhyt ja arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4inen, ei m\u00e4\u00e4rit\u00e4 lai<span class=\"_ _0\"></span>tteen tuloutusajank<span class=\"_ _d\"></span>ohtaa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot koneist<span class=\"_ _0\"></span>a ja laitteista, joiden valmis<span class=\"_ _0\"></span>tukseen liittyy merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4 m\u00e4\u00e4r\u00e4 yksi<span class=\"_ _0\"></span>tt\u00e4isen asiakkaan tarpeisiin suunnit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuja ominaisuuksia, kirjataan ajan kuluessa tuott<span class=\"_ _d\"></span>een valmiusasteeseen perustuv<span class=\"_ _0\"></span>alla menet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 mik\u00e4li tuott<span class=\"_ _0\"></span>een ei arvioida so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tuvan sellaisenaan tai v<span class=\"_ _0\"></span>\u00e4h\u00e4isin muutok<span class=\"_ _0\"></span>sin toisen asiakkaan k\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00f6n ja mik\u00e4li K<span class=\"_ _0\"></span>almarilla on sopimusperusteinen oik<span class=\"_ _d\"></span>eus maksuun tuo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttujen suoritteiden osal<span class=\"_ _d\"></span>ta. S\u00e4\u00e4nn\u00f6n kaksiportaisuuden johdosta myyntituo<span class=\"_ _0\"></span>ttojen kirjausajank<span class=\"_ _d\"></span>ohta m\u00e4\u00e4r\u00e4ytyy n\u00e4iden tuott<span class=\"_ _d\"></span>eiden osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta k\u00e4yt\u00e4nn\u00f6ss\u00e4 mak<span class=\"_ _d\"></span>sua kosk<span class=\"_ _d\"></span>evien sopimuseh<span class=\"_ _0\"></span>tojen perusteel<span class=\"_ _0\"></span>la. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n tarkast<span class=\"_ _d\"></span>eluhetk<span class=\"_ _0\"></span>een menness\u00e4 to<span class=\"_ _0\"></span>teutuneiden menojen osuutena hankk<span class=\"_ _d\"></span>een ar<span class=\"_ _4\"></span>vioiduista k<span class=\"_ _d\"></span>okonaismenoist<span class=\"_ _0\"></span>a (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-to-cost<span class=\"_ _2\"></span>-menetelm\u00e4<span class=\"_ _d\"></span>). Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida ar<span class=\"_ _4\"></span>vioida luo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>asti, hankkeesta aiheutuva<span class=\"_ _0\"></span>t menot kirja<span class=\"_ _0\"></span>taan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuksesta saa<span class=\"_ _0\"></span>tavia tuo<span class=\"_ _d\"></span>ttoja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot k\u00e4ytt\u00f6<span class=\"_ _d\"></span>valmiista ohjelmist<span class=\"_ _0\"></span>oista kirjataan ohjelmist<span class=\"_ _0\"></span>on ollessa toimit<span class=\"_ _d\"></span>ettu asiakkaalle tai saat<span class=\"_ _d\"></span>ettu muutoin asiakkaan saa<span class=\"_ _0\"></span>tavill<span class=\"_ _0\"></span>e. Myyntituo<span class=\"_ _0\"></span>tto kirjataan yhdell\u00e4 ajanhe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4, mik\u00e4li asiakas saa ohjelmist<span class=\"_ _0\"></span>oon ajallisesti rajatt<span class=\"_ _d\"></span>oman k\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>euden niill\u00e4 toiminnallisuuk<span class=\"_ _d\"></span>silla, jotka sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ohjelmistoon lisenssin luo<span class=\"_ _d\"></span>vutushetk<span class=\"_ _d\"></span>ell\u00e4. Mik\u00e4li ajallisesti rajatt<span class=\"_ _d\"></span>omalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeudella m<span class=\"_ _0\"></span>yytyyn ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>oon tehd\u00e4\u00e4n merkitt\u00e4<span class=\"_ _0\"></span>vi\u00e4 asiakask<span class=\"_ _d\"></span>ohtaisia muutost<span class=\"_ _d\"></span>\u00f6it\u00e4, o<span class=\"_ _4\"></span>hjelmistolisenssi ja muu<span class=\"_ _0\"></span>tosty<span class=\"_ _d\"></span>\u00f6 katsot<span class=\"_ _0\"></span>aan yhdeksi suorite<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>onka m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o kirjataan valmiusast<span class=\"_ _0\"></span>een mukaisesti perustuen teh<span class=\"_ _0\"></span>tyyn ty\u00f6m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4n. Mik\u00e4li sopimuksen l<span class=\"_ _0\"></span>opputulosta ei v<span class=\"_ _d\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, hankk<span class=\"_ _d\"></span>eesta aiheutuva<span class=\"_ _d\"></span>t menot kirjataan kuluk<span class=\"_ _0\"></span>si samalla kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja sopimuk<span class=\"_ _d\"></span>sesta saatavia tuott<span class=\"_ _d\"></span>oja kirjataan vain t<span class=\"_ _d\"></span>oteutuneita menoja v<span class=\"_ _0\"></span>astaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4. Mik\u00e4li ohjelmistolisenssi myy<span class=\"_ _0\"></span>d\u00e4\u00e4n m\u00e4\u00e4r\u00e4ajak<span class=\"_ _0\"></span>si tai ohjelmistoa myy<span class=\"_ _d\"></span>d\u00e4\u00e4n pa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>una, myyntituott<span class=\"_ _d\"></span>o kirjataan so<span class=\"_ _0\"></span>vitun lisenssi- tai pal<span class=\"_ _d\"></span>velujak<span class=\"_ _d\"></span>son kuluessa.<span class=\"_ _2e6\"> </span>Myyntituot<span class=\"_ _d\"></span>ot palv<span class=\"_ _d\"></span>elusopimuksista kirja<span class=\"_ _d\"></span>taan valmiusasteen perust<span class=\"_ _0\"></span>eella, kun hankk<span class=\"_ _d\"></span>een lop<span class=\"_ _4\"></span>putulos v<span class=\"_ _d\"></span>oidaan arvioida luote<span class=\"_ _d\"></span>ttavasti. V<span class=\"_ _2\"></span>almiusaste m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>een menness\u00e4 tot<span class=\"_ _d\"></span>eutuneiden menoj<span class=\"_ _4\"></span>en osuut<span class=\"_ _0\"></span>ena hankk<span class=\"_ _0\"></span>een arvioiduista k<span class=\"_ _d\"></span>okonaismenoista (<span class=\"_ _d\"></span>ns. cost<span class=\"_ _d\"></span>-<span class=\"_ _0\"></span>to-cost<span class=\"_ _d\"></span>-menetel<span class=\"_ _0\"></span>m\u00e4<span class=\"_ _d\"></span>). Tiettyjen pitk\u00e4k<span class=\"_ _d\"></span>estoisten, mutta arv<span class=\"_ _d\"></span>olt<span class=\"_ _0\"></span>aan v\u00e4h\u00e4ist<span class=\"_ _d\"></span>en so<span class=\"_ _4\"></span>pimust<span class=\"_ _0\"></span>en osal<span class=\"_ _d\"></span>ta valmiusaste<span class=\"_ _0\"></span>tta ei m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4 sopimusk<span class=\"_ _d\"></span>ohtaisesti syntyneiden kul<span class=\"_ _0\"></span>ujen perusteella, v<span class=\"_ _0\"></span>aan perustuen arvioon siit\u00e4, kuinka vast<span class=\"_ _0\"></span>aavien sopimusten kus<span class=\"_ _0\"></span>tannukse<span class=\"_ _0\"></span>t yleisesti jakautuva<span class=\"_ _d\"></span>t so<span class=\"_ _4\"></span>pimusajan kuluessa. Mik\u00e4li pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elu on jatkuv<span class=\"_ _0\"></span>aa tai sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4tt\u00f6m\u00e4n m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n suoritteita, kut<span class=\"_ _d\"></span>en ohj<span class=\"_ _4\"></span>elmist<span class=\"_ _0\"></span>ojen yll\u00e4pito- ja tukipal<span class=\"_ _d\"></span>veluissa, pil<span class=\"_ _d\"></span>vipohjaisissa datapal<span class=\"_ _d\"></span>veluissa ja jatk<span class=\"_ _d\"></span>etuissa takuissa, sopimus tuloute<span class=\"_ _0\"></span>taan tasaisesti sopimusajalle<span class=\"_ _0\"></span>. Mik\u00e4li sopimuk<span class=\"_ _0\"></span>sen lopputulosta ei v<span class=\"_ _0\"></span>oida arvioida luot<span class=\"_ _d\"></span>ettavasti, kirja<span class=\"_ _d\"></span>taan ty\u00f6suoritt<span class=\"_ _0\"></span>eista aiheutuv<span class=\"_ _0\"></span>at menot kuluksi samal<span class=\"_ _0\"></span>la kaudella, jolla ne o<span class=\"_ _d\"></span>vat s<span class=\"_ _0\"></span>yntyneet, ja hankk<span class=\"_ _d\"></span>eesta saata<span class=\"_ _0\"></span>via tuott<span class=\"_ _0\"></span>oja kirjataan v<span class=\"_ _0\"></span>ain to<span class=\"_ _0\"></span>teutuneit<span class=\"_ _0\"></span>a menoja vastaa<span class=\"_ _0\"></span>va m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4. Odote<span class=\"_ _d\"></span>ttavissa<span class=\"_ _2e6\"> </span>ole<span class=\"_ _0\"></span>va tappio kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti. My<span class=\"_ _4\"></span>ynti<span class=\"_ _0\"></span>tuot<span class=\"_ _0\"></span>ot l<span class=\"_ _d\"></span>yhytkest<span class=\"_ _d\"></span>oisista huolt<span class=\"_ _d\"></span>o- tai palv<span class=\"_ _d\"></span>elutoimek<span class=\"_ _0\"></span>siannoista kirjataan, kun ty<span class=\"_ _d\"></span>\u00f6 on suorite<span class=\"_ _0\"></span>ttu.<span class=\"_ _2e6\"> </span>Kalmar tarjoaa asiakasrahoituspal<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>eluita tietyille asiakassegmen<span class=\"_ _0\"></span>teil<span class=\"_ _0\"></span>leen ja jak<span class=\"_ _0\"></span>elukana<span class=\"_ _0\"></span>villeen. N\u00e4iss\u00e4 liik<span class=\"_ _d\"></span>etoimissa K<span class=\"_ _0\"></span>almar on mukana j\u00e4rjest\u00e4m\u00e4ss\u00e4 rahoitusta asiakkaal<span class=\"_ _0\"></span>le tai j\u00e4lleenmyyj\u00e4lle jok<span class=\"_ _d\"></span>o suoraan itse tai yht<span class=\"_ _0\"></span>eisty<span class=\"_ _0\"></span>\u00f6ss\u00e4 rahoituspal<span class=\"_ _d\"></span>velun<span class=\"_ _d\"></span>tarjoajan kanssa. N\u00e4ille j\u00e4rjestel<span class=\"_ _d\"></span>yille on tyypillist\u00e4, ett\u00e4 K<span class=\"_ _0\"></span>almarille j\u00e4\u00e4 liik<span class=\"_ _d\"></span>etoimen j\u00e4lk<span class=\"_ _0\"></span>een myytyyn tuotteeseen liittyv<span class=\"_ _d\"></span>\u00e4\u00e4 j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 tai l<span class=\"_ _0\"></span>oppuasiakkaaseen liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4. Riippuen Kalmarille j\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4n riskin luon<span class=\"_ _d\"></span>teesta ja m\u00e4\u00e4r\u00e4st\u00e4 asiakasr<span class=\"_ _0\"></span>ahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yt k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n normaaleina myynt<span class=\"_ _d\"></span>ein\u00e4, k\u00e4ytt\u00f6- tai rahoitusl<span class=\"_ _0\"></span>easingin\u00e4 tai rahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 liike<span class=\"_ _d\"></span>tapahtuman tosiasiallisen luon<span class=\"_ _d\"></span>teen mukaisesti.<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _d\"></span>at omaisuuser\u00e4t ja v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Sopimukseen perustuv<span class=\"_ _0\"></span>at omaisuuser\u00e4<span class=\"_ _d\"></span>t liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t laskuttama<span class=\"_ _0\"></span>ttomiin saamisiin asiakassopimuksist<span class=\"_ _0\"></span>a, joissa myyntituott<span class=\"_ _0\"></span>o kirjataan ajan kuluessa. Laskuttamatt<span class=\"_ _d\"></span>omat saamiset kuvaa<span class=\"_ _d\"></span>vat m\u00e4\u00e4r\u00e4\u00e4, jolla suorit<span class=\"_ _0\"></span>ettuun ty<span class=\"_ _d\"></span>\u00f6h\u00f6n perustuva tuloutus ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun m\u00e4\u00e4r\u00e4n sek\u00e4 kirja<span class=\"_ _0\"></span>tut tappiot. Sopimukseen perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa osana muita k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omia saamisia. Sopimukseen perustuv<span class=\"_ _0\"></span>at v<span class=\"_ _d\"></span>elat liittyv\u00e4t asiakassopimuk<span class=\"_ _d\"></span>sista saatuihin ennak<span class=\"_ _d\"></span>oihin, ja kuvaav<span class=\"_ _0\"></span>at m\u00e4\u00e4r\u00e4\u00e4, jolla saadut tai lasku<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ennak<span class=\"_ _0\"></span>ot ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t kirjattujen m<span class=\"_ _0\"></span>yyntituott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen m\u00e4\u00e4r\u00e4n. Sopimuk<span class=\"_ _0\"></span>seen perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>elat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa saaduissa ennak<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span>Sopimuksiin perustuv<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n erik<span class=\"_ _0\"></span>seen jokaiselle asiakassopimuksel<span class=\"_ _0\"></span>le.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">2.3 L<span class=\"_ _d\"></span>iik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja kulut<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t, joiden saamiseen ei liity ehtoja, kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, kun oik<span class=\"_ _d\"></span>eus saatavaan a<span class=\"_ _d\"></span>vustukseen syntyy<span class=\"_ _2\"></span>. Muut julkiset a<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>ustuk<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan alussa k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon velak<span class=\"_ _d\"></span>si taseeseen, kun avustuksen saaminen on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisen varmaa ja K<span class=\"_ _0\"></span>almar t\u00e4ytt\u00e4\u00e4 a<span class=\"_ _d\"></span>vustukselle ase<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ehdot, ja jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan sy<span class=\"_ _d\"></span>stemaattisesti tulok<span class=\"_ _0\"></span>si niille kausil<span class=\"_ _0\"></span>le, jolloin a<span class=\"_ _d\"></span>vustuksia vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t kulut s<span class=\"_ _0\"></span>yntyv\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs267\">Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>y v<span class=\"_ _0\"></span>aluuttakurssier<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja raha<span class=\"_ _d\"></span>virran suojauksiksi m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15a\">johdannaisista yhteens\u00e4 vuonna 202<span class=\"_ _d\"></span>4 -<span class=\"_ _2\"></span>2,3 (<span class=\"_ _d\"></span>2023: 10<span class=\"_ _0\"></span>,5) miljoonaa eur<span class=\"_ _0\"></span>oa, joista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs268\">liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toon sis\u00e4l<span class=\"_ _0\"></span>tyy vuonna 202<span class=\"_ _0\"></span>4 -4<span class=\"_ _0\"></span>,2 (<span class=\"_ _d\"></span>2023: 10,5<span class=\"_ _d\"></span>) mil<span class=\"_ _4\"></span>joonaa euroa sek<span class=\"_ _0\"></span>\u00e4 myytyj\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs15c\">suoritteita v<span class=\"_ _d\"></span>astaaviin kuluihin vuonna 202<span class=\"_ _d\"></span>4 1,9 (<span class=\"_ _d\"></span>2023 0,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) miljoonaa euroa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs269\">Liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _0\"></span>ttoihin ja kuluihin kirja<span class=\"_ _0\"></span>ttavil<span class=\"_ _0\"></span>la suojausten t<span class=\"_ _0\"></span>ehott<span class=\"_ _0\"></span>omaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs26a\">osuuteen liittyvill\u00e4 v<span class=\"_ _d\"></span>aluuttakurssieroilla ei ol<span class=\"_ _0\"></span>lut v<span class=\"_ _0\"></span>aikutusta liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon vuonna 202<span class=\"_ _d\"></span>4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs26b\">tai 2023. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs160\">Lis\u00e4k<span class=\"_ _0\"></span>si liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon sis\u00e4l<span class=\"_ _0\"></span>tyy vuonna 202<span class=\"_ _0\"></span>4 -0<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>4 (2<span class=\"_ _0\"></span>023: 0<span class=\"_ _0\"></span>,3<span class=\"_ _d\"></span>) milj<span class=\"_ _4\"></span>oonaa euroa kur<span class=\"_ _0\"></span>ssieroja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs26c\">suojaamattomist<span class=\"_ _0\"></span>a myynneist\u00e4 ja ostoist<span class=\"_ _0\"></span>a sek\u00e4 suojatuista m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynneist\u00e4 ja ost<span class=\"_ _0\"></span>oista, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs162\">joihin ei ole so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellettu suojauslask<span class=\"_ _d\"></span>entaa.<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs25f\">Liik<span class=\"_ _d\"></span>etoiminnan <span class=\"_ _172\"></span>muut <span class=\"_ _1ea\"></span>tuot<span class=\"_ _0\"></span>ot <span class=\"_ _1eb\"></span>    </div><div class=\"gs79\"><table class=\"s w3c2 hc1\" id=\"_fdd3eefe-eb2b-4939-a8fd-bb98bac00190\"><tr><td class=\"c n x18b y19b4 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b5 y19b4 w37e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b4 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19b5 ff11 fs4 fc3 sc0 ls20 ws33\">Aineellisten<span class=\"_ _0\"></span> ja aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a5 w3c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">myyntiv<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fd y18a5 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fe y18a5 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w3c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Asiakasrahoitukseen<span class=\"_ _0\"></span> liitt<span class=\"_ _4\"></span>yv\u00e4t<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut tuo<span class=\"_ _d\"></span>tot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ff y18a6 w3c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x600 y18a6 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w3c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokratuo<span class=\"_ _d\"></span>tot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x601 y18a7 w16f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x602 y18a7 w3c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w3c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">M<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t tuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x603 y1992 w3ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x604 y1992 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>iminnan muut<span class=\"_ _d\"></span> tuot<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>, Car<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>c-kons<span class=\"_ _0\"></span>erni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54c y1890 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls26 ws39\">6,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x605 y1890 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x606 y1873 w3ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">36<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x607 y1873 w23b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div>* Liik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t Cargo<span class=\"_ _d\"></span>tec-konsernil<span class=\"_ _d\"></span>ta 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs264\">Liik<span class=\"_ _d\"></span>etoiminnan <span class=\"_ _172\"></span>muut <span class=\"_ _1ea\"></span>kulut <span class=\"_ _181\"></span>     </div><div class=\"gs79\"><table class=\"s w3cf hc2\" id=\"_bd5a4340-4e3f-4b31-8355-589d82e7d6a2\"><tr><td class=\"c n x18b y19b6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b5 y19b6 w37e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b6 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19b7 ff11 fs4 fc3 sc0 ls20 ws33\">Aineellisten<span class=\"_ _0\"></span> ja aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a6 w3d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">myyntitappio<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x608 y18a6 w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x609 y18a6 w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w3d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Asiakasrahoitukseen<span class=\"_ _0\"></span> liitt<span class=\"_ _4\"></span>yv\u00e4t<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut kulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60a y18e4 w3d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">28<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60b y18e4 w1cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">28<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w3d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Osittaisjakautumiseen ja listautumiseen liittyv\u00e4t k<span class=\"_ _0\"></span>ulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60c y188f w3d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60d y188f w3d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut kulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60e y1890 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">10,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60f y1890 wa3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x610 y1873 w3d9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">6<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x611 y1873 w3da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">48<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs26e\">Tilintark<span class=\"_ _d\"></span>astajan <span class=\"_ _1ea\"></span>palkkiot <span class=\"_ _1f0\"></span>     </div><div class=\"gs79\"><table class=\"s w37d hc3\" id=\"_cf37768f-3e98-408c-8369-024459096234\"><tr><td class=\"c n x18b y19b8 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19b8 w3db hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b8 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w3dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Til<span class=\"_ _4\"></span>intarkastus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x613 y18a6 w3dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x614 y18a6 w3de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w3df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">V<span class=\"_ _d\"></span>armennuspalv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x615 y18e4 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x616 y18e4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w3e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>eroneuvonta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x617 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x618 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut palv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x619 y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61a y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61b y1873 w3e2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61c y1873 w3e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">1,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs271\">Yll\u00e4 ole<span class=\"_ _d\"></span>va taulukk<span class=\"_ _d\"></span>o esitt\u00e4\u00e4 Kalmarin tilintark<span class=\"_ _0\"></span>astajan Ernst &amp; Y<span class=\"_ _6\"></span>oungin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs272\">globaalit palkkiot. V<span class=\"_ _d\"></span>uonna 202<span class=\"_ _d\"></span>4 Ernst &amp; Y<span class=\"_ _2\"></span>oung Oy:n palkkiot muista kuin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs273\">tilintark<span class=\"_ _0\"></span>astuspal<span class=\"_ _d\"></span>veluista oliv<span class=\"_ _d\"></span>at 0,<span class=\"_ _0\"></span>5<span class=\"_ gs274\"> </span>miljoonaa euroa.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "2.3 L<span class=\"_ _d\"></span>iik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja kulut<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs254\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs255\">Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs256\">Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t, joiden saamiseen ei liity ehtoja, kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs257\">kun oik<span class=\"_ _d\"></span>eus saatavaan a<span class=\"_ _d\"></span>vustukseen syntyy<span class=\"_ _2\"></span>. Muut julkiset a<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>ustuk<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs258\">alussa k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon velak<span class=\"_ _d\"></span>si taseeseen, kun avustuksen saaminen on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs259\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisen varmaa ja K<span class=\"_ _0\"></span>almar t\u00e4ytt\u00e4\u00e4 a<span class=\"_ _d\"></span>vustukselle ase<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ehdot, ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs25a\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan sy<span class=\"_ _d\"></span>stemaattisesti tulok<span class=\"_ _0\"></span>si niille kausil<span class=\"_ _0\"></span>le, jolloin a<span class=\"_ _d\"></span>vustuksia vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs25b\">kulut s<span class=\"_ _0\"></span>yntyv\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "2.3 L<span class=\"_ _d\"></span>iik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja kulut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Julkiset a<span class=\"_ _0\"></span>vustukse<span class=\"_ _0\"></span>t, joiden saamiseen ei liity ehtoja, kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, kun oik<span class=\"_ _d\"></span>eus saatavaan a<span class=\"_ _d\"></span>vustukseen syntyy<span class=\"_ _2\"></span>. Muut julkiset a<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>ustuk<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan alussa k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon velak<span class=\"_ _d\"></span>si taseeseen, kun avustuksen saaminen on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>htuul<span class=\"_ _0\"></span>lisen varmaa ja K<span class=\"_ _0\"></span>almar t\u00e4ytt\u00e4\u00e4 a<span class=\"_ _d\"></span>vustukselle ase<span class=\"_ _0\"></span>tetu<span class=\"_ _0\"></span>t ehdot, ja jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan sy<span class=\"_ _d\"></span>stemaattisesti tulok<span class=\"_ _0\"></span>si niille kausil<span class=\"_ _0\"></span>le, jolloin a<span class=\"_ _d\"></span>vustuksia vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t kulut s<span class=\"_ _0\"></span>yntyv\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>etoiminnan <span class=\"_ _172\"></span>muut <span class=\"_ _1ea\"></span>tuot<span class=\"_ _0\"></span>ot <span class=\"_ _1eb\"></span> <table class=\"s w3c2 hc1\" id=\"_fdd3eefe-eb2b-4939-a8fd-bb98bac00190\"><tr><td class=\"c n x18b y19b4 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b5 y19b4 w37e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b4 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19b5 ff11 fs4 fc3 sc0 ls20 ws33\">Aineellisten<span class=\"_ _0\"></span> ja aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a5 w3c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">myyntiv<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fd y18a5 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5fe y18a5 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w3c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Asiakasrahoitukseen<span class=\"_ _0\"></span> liitt<span class=\"_ _4\"></span>yv\u00e4t<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut tuo<span class=\"_ _d\"></span>tot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ff y18a6 w3c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x600 y18a6 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w3c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokratuo<span class=\"_ _d\"></span>tot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x601 y18a7 w16f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x602 y18a7 w3c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w3c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">M<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t tuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x603 y1992 w3ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x604 y1992 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>iminnan muut<span class=\"_ _d\"></span> tuot<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>, Car<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>c-kons<span class=\"_ _0\"></span>erni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54c y1890 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls26 ws39\">6,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x605 y1890 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x606 y1873 w3ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">36<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x607 y1873 w23b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs262\">* Liik<span class=\"_ _d\"></span>etoiminnan muut tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t Cargo<span class=\"_ _d\"></span>tec-konsernil<span class=\"_ _d\"></span>ta 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti<span class=\"_ _2e6\"> </span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Liik<span class=\"_ _d\"></span>etoiminnan <span class=\"_ _172\"></span>muut <span class=\"_ _1ea\"></span>kulut<table class=\"s w3cf hc2\" id=\"_bd5a4340-4e3f-4b31-8355-589d82e7d6a2\"><tr><td class=\"c n x18b y19b6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b5 y19b6 w37e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b6 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19b7 ff11 fs4 fc3 sc0 ls20 ws33\">Aineellisten<span class=\"_ _0\"></span> ja aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a6 w3d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">myyntitappio<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x608 y18a6 w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x609 y18a6 w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w3d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Asiakasrahoitukseen<span class=\"_ _0\"></span> liitt<span class=\"_ _4\"></span>yv\u00e4t<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut kulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60a y18e4 w3d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">28<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60b y18e4 w1cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">28<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w3d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Osittaisjakautumiseen ja listautumiseen liittyv\u00e4t k<span class=\"_ _0\"></span>ulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60c y188f w3d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60d y188f w3d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut kulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60e y1890 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">10,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60f y1890 wa3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x610 y1873 w3d9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">6<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x611 y1873 w3da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">48<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table>Liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>y v<span class=\"_ _0\"></span>aluuttakurssier<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja raha<span class=\"_ _d\"></span>virran suojauksiksi m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yist\u00e4 johdannaisista yhteens\u00e4 vuonna 202<span class=\"_ _d\"></span>4 -<span class=\"_ _2\"></span>2,3 (<span class=\"_ _d\"></span>2023: 10<span class=\"_ _0\"></span>,5) miljoonaa eur<span class=\"_ _0\"></span>oa, joista liik<span class=\"_ _d\"></span>evaih<span class=\"_ _d\"></span>toon sis\u00e4l<span class=\"_ _0\"></span>tyy vuonna 202<span class=\"_ _0\"></span>4 -4<span class=\"_ _0\"></span>,2 (<span class=\"_ _d\"></span>2023: 10,5<span class=\"_ _d\"></span>) mil<span class=\"_ _4\"></span>joonaa euroa sek<span class=\"_ _0\"></span>\u00e4 myytyj\u00e4 suoritteita v<span class=\"_ _d\"></span>astaaviin kuluihin vuonna 202<span class=\"_ _d\"></span>4 1,9 (<span class=\"_ _d\"></span>2023 0,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) miljoonaa euroa. Liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _0\"></span>ttoihin ja kuluihin kirja<span class=\"_ _0\"></span>ttavil<span class=\"_ _0\"></span>la suojausten t<span class=\"_ _0\"></span>ehott<span class=\"_ _0\"></span>omaan osuuteen liittyvill\u00e4 v<span class=\"_ _d\"></span>aluuttakurssieroilla ei ol<span class=\"_ _0\"></span>lut v<span class=\"_ _0\"></span>aikutusta liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon vuonna 202<span class=\"_ _d\"></span>4 tai 2023. Lis\u00e4k<span class=\"_ _0\"></span>si liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>oittoon sis\u00e4l<span class=\"_ _0\"></span>tyy vuonna 202<span class=\"_ _0\"></span>4 -0<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>4 (2<span class=\"_ _0\"></span>023: 0<span class=\"_ _0\"></span>,3<span class=\"_ _d\"></span>) milj<span class=\"_ _4\"></span>oonaa euroa kur<span class=\"_ _0\"></span>ssieroja suojaamattomist<span class=\"_ _0\"></span>a myynneist\u00e4 ja ostoist<span class=\"_ _0\"></span>a sek\u00e4 suojatuista m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynneist\u00e4 ja ost<span class=\"_ _0\"></span>oista, joihin ei ole so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellettu suojauslask<span class=\"_ _d\"></span>entaa.<span class=\"_ _2e6\"> </span>Tilintark<span class=\"_ _d\"></span>astajan <span class=\"_ _1ea\"></span>palkkiot<table class=\"s w37d hc3\" id=\"_cf37768f-3e98-408c-8369-024459096234\"><tr><td class=\"c n x18b y19b8 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19b8 w3db hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b8 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w3dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Til<span class=\"_ _4\"></span>intarkastus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x613 y18a6 w3dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x614 y18a6 w3de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w3df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">V<span class=\"_ _d\"></span>armennuspalv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x615 y18e4 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x616 y18e4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w3e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>eroneuvonta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x617 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x618 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut palv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x619 y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61a y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61b y1873 w3e2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61c y1873 w3e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">1,9<span class=\"_ _2e6\"> </span></div></td></tr></table>Yll\u00e4 ole<span class=\"_ _d\"></span>va taulukk<span class=\"_ _d\"></span>o esitt\u00e4\u00e4 Kalmarin tilintark<span class=\"_ _0\"></span>astajan Ernst &amp; Y<span class=\"_ _6\"></span>oungin globaalit palkkiot. V<span class=\"_ _d\"></span>uonna 202<span class=\"_ _d\"></span>4 Ernst &amp; Y<span class=\"_ _2\"></span>oung Oy:n palkkiot muista kuin tilintark<span class=\"_ _0\"></span>astuspal<span class=\"_ _d\"></span>veluista oliv<span class=\"_ _d\"></span>at 0,<span class=\"_ _0\"></span>5<span class=\"_ gs274\"> </span>miljoonaa euroa.<span class=\"_ _2e6\"> </span>Os",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "Tilintark<span class=\"_ _d\"></span>astajan <span class=\"_ _1ea\"></span>palkkiot<table class=\"s w37d hc3\" id=\"_cf37768f-3e98-408c-8369-024459096234\"><tr><td class=\"c n x18b y19b8 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19b8 w3db hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19b8 w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w3dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Til<span class=\"_ _4\"></span>intarkastus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x613 y18a6 w3dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x614 y18a6 w3de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w3df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">V<span class=\"_ _d\"></span>armennuspalv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x615 y18e4 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x616 y18e4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w3e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>eroneuvonta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x617 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x618 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut palv<span class=\"_ _d\"></span>elut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x619 y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61a y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61b y1873 w3e2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x61c y1873 w3e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">1,9<span class=\"_ _2e6\"> </span></div></td></tr></table>Yll\u00e4 ole<span class=\"_ _d\"></span>va taulukk<span class=\"_ _d\"></span>o esitt\u00e4\u00e4 Kalmarin tilintark<span class=\"_ _0\"></span>astajan Ernst &amp; Y<span class=\"_ _6\"></span>oungin globaalit palkkiot. V<span class=\"_ _d\"></span>uonna 202<span class=\"_ _d\"></span>4 Ernst &amp; Y<span class=\"_ _2\"></span>oung Oy:n palkkiot muista kuin tilintark<span class=\"_ _0\"></span>astuspal<span class=\"_ _d\"></span>veluista oliv<span class=\"_ _d\"></span>at 0,<span class=\"_ _0\"></span>5<span class=\"_ gs274\"> </span>miljoonaa euroa.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs276\">2.<span class=\"_ _d\"></span>4 Uudelleenj\u00e4rjestel<span class=\"_ _2\"></span>ykulut ja muut v<span class=\"_ _d\"></span>ertail<span class=\"_ _d\"></span>tavuut<span class=\"_ _d\"></span>een </div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs277\">v<span class=\"_ _d\"></span>aikuttav<span class=\"_ _d\"></span>at er\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs279\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs27b\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yihin liittyv\u00e4t kulut on esi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tty k<span class=\"_ _0\"></span>onsernin tuloslask<span class=\"_ _d\"></span>elmassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs27c\">erillisen\u00e4 er\u00e4n\u00e4. T<span class=\"_ _6\"></span>aseeseen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykuluja on kirjattu niiden luont<span class=\"_ _0\"></span>eesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs27d\">riippuen alentamaan omaisuuser<span class=\"_ _0\"></span>\u00e4n arvoa, t<span class=\"_ _d\"></span>oiminnan uud<span class=\"_ _4\"></span>ell<span class=\"_ _0\"></span>eenj\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>var<span class=\"_ _d\"></span>auksiin, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs27e\">tappiollisten sopimust<span class=\"_ _d\"></span>en varauk<span class=\"_ _0\"></span>siin tai siirto<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oihin. Osa kuluista on kirjattu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs27f\">suoriteperust<span class=\"_ _d\"></span>eisesti ja my\u00f6s mak<span class=\"_ _d\"></span>settu tilikauden aikana.<span class=\"_ _2e6\"> </span></div>Muut v<span class=\"_ _d\"></span>ertail<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>vuuteen v<span class=\"_ _d\"></span>aikuttav<span class=\"_ _0\"></span>at er\u00e4<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Muita v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisuuteen v<span class=\"_ _0\"></span>aikuttavia eri\u00e4 o<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t ja kulut, jotka aiheu<span class=\"_ _0\"></span>tuva<span class=\"_ _0\"></span>t merkitt\u00e4vist\u00e4 t<span class=\"_ _d\"></span>oistuviin liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>toihin kuuluma<span class=\"_ _0\"></span>ttomista t<span class=\"_ _0\"></span>apahtumista, kut<span class=\"_ _0\"></span>en osittaisjakautuminen Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ecista ja Kalmarin listau<span class=\"_ _0\"></span>tuminen vuonna 202<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>, liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen hankintaan, int<span class=\"_ _d\"></span>egrointiin ja myyntiin l<span class=\"_ _0\"></span>iittyv\u00e4t kulu<span class=\"_ _0\"></span>t ja tuot<span class=\"_ _0\"></span>ot, omaisuuden arvonal<span class=\"_ _0\"></span>entumiset ja muut merki<span class=\"_ _0\"></span>tt\u00e4v<span class=\"_ _d\"></span>\u00e4t tapahtumat, joiden ei katso<span class=\"_ _d\"></span>ta kuuluvan osaksi t<span class=\"_ _d\"></span>oistuvia liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>toja ja jos ne eiv\u00e4<span class=\"_ _d\"></span>t liity liike<span class=\"_ _0\"></span>toiminnan uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yihin. N\u00e4m\u00e4 er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t tuloslask<span class=\"_ _d\"></span>elmassa joko hal<span class=\"_ _0\"></span>linnon kuluihin, liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin tai liike<span class=\"_ _0\"></span>toiminnan muihin kuluihin",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Muut vertailtavuuteen vaikuttavat er\u00e4t Muita vertailukelpoisuuteen vaikuttavia eri\u00e4 ovat tuotot ja kulut, jotka aiheutuvat merkitt\u00e4vist\u00e4 toistuviin liiketoimintoihin kuulumattomista tapahtumista, kuten osittaisjakautuminen Cargotecista ja Kalmarin listautuminen vuonna 2024, liiketoimintojen hankintaan, integrointiin ja myyntiin liittyv\u00e4t kulut ja tuotot, omaisuuden arvonalentumiset ja muut merkitt\u00e4v\u00e4t tapahtumat, joiden ei katsota kuuluvan osaksi toistuvia liiketoimintoja ja jos ne eiv\u00e4t liity liiketoiminnan uudelleenj\u00e4rjestelyihin. N\u00e4m\u00e4 er\u00e4t sis\u00e4ltyv\u00e4t tuloslaskelmassa joko hallinnon kuluihin, liiketoiminnan muihin tuottoihin tai liiketoiminnan muihin kuluihin. Rahoituserien vertailukauden luvut ovat carve-out lukuja. Ennen jakautumista suurin osa Kalmarin rahoitusluvuista k\u00e4siteltiin sijoitettuna omana p\u00e4\u00e4omana Cargotec- konsernilta, eiv\u00e4tk\u00e4 ne n\u00e4in ollen ole vertailukelpoisia Kalmarin toteutuneisiin lukuihin. Ennen jakautumista Kalmarin rahoitus k\u00e4siteltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman ehtoisena rahoituksena Cargotec-konsernilta, ja esitettiin sijoitettuna omana p\u00e4\u00e4omana carve- out tilinp\u00e4\u00e4t\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv\u00e4t ole vertailukelpoisia Kalmarin toteutuneisiin lukuihin. Vertailukauden luvut ovat carve-out \u2013lukuja. Ennen jakautumista Kalmarin rahoitus k\u00e4siteltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman ehtoisena rahoituksena Cargotec-konsernilta ja esitettiin sijoitettuna omana p\u00e4\u00e4omana carve- out tilinp\u00e4\u00e4t\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv\u00e4t ole vertailukelpoisia Kalmarin toteutuneisiin lukuihin. Vertailukauden luvut ovat carve-out \u2013lukuja. Ennen jakautumista Kalmarin rahoitus k\u00e4siteltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman ehtoisena rahoituksena Cargotec-konsernilta ja esitettiin sijoitettuna omana p\u00e4\u00e4omana carve- out tilinp\u00e4\u00e4t\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv\u00e4t ole vertailukelpoisia Kalmarin toteutuneisiin lukuihin. Vertailukauden luvut ovat carve-out \u2013lukuja . Ennen jakautumista Kalmarin rahoitus k\u00e4siteltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman ehtoisena rahoituksena Cargotec-konsernilta ja esitettiin sijoitettuna omana p\u00e4\u00e4omana carve- out tilinp\u00e4\u00e4t\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv\u00e4t ole vertailukelpoisia Kalmarin toteutuneisiin lukuihin. Vertailukauden luvut ovat carve-out \u2013lukuja.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. K<span class=\"_ _0\"></span>un valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimukseen so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan suojauslask<span class=\"_ _0\"></span>entaa, t<span class=\"_ _0\"></span>ermiinipisteiden alkuper\u00e4isen arv<span class=\"_ _d\"></span>on jaksotus ja my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t termiinipist<span class=\"_ _0\"></span>eisiin liittyv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan erikseen tuloslask<span class=\"_ _d\"></span>elmaan. Kor<span class=\"_ _d\"></span>ollisiin vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin liittyv\u00e4t j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y- ja sitoumuspalkkio<span class=\"_ _d\"></span>t kirjataan erik<span class=\"_ _d\"></span>seen kuluiksi, jos niit\u00e4 ei v<span class=\"_ _0\"></span>oida sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4\u00e4 k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen v<span class=\"_ _0\"></span>elan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs296\">Rahoitustuot<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w3f8 hc5\" id=\"_4374690e-fc2f-405b-adea-8860d4674ea6\"><tr><td></td><td class=\"c n x18b y19ab w3f9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _f0\"> </span><span class=\"lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></span></div></td><td class=\"c n x5b6 y19ab w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c1 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y1996 w3fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusvaroista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x632 y1996 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x633 y1996 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w3fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Mu<span class=\"_ _4\"></span>ut rahoitustuoto<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x634 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x635 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w3fd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls30 ws43\">Ra<span class=\"_ _4\"></span>hoitu<span class=\"_ _4\"></span>stuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x636 y1975 w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">6,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x637 y1975 w3fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c2 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a7 w3ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>aroista, Cargot<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x638 y18a7 w400 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x639 y18a7 w401 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>3,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w402 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot,<span class=\"_ _0\"></span> Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63a y18c5 w403 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63b y18c5 w404 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">13,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w405 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63c y1873 w406 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63d y1873 w1d1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">15,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs299\">* Rahoitustuot<span class=\"_ _d\"></span>ot Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 asti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs29b\">Rahoituskulut<span class=\"_ _2e6\"> </span></div><div class=\"gs29c\"><table class=\"s w407 hc6\" id=\"_ddc78957-ede1-4844-8d23-ebde22a982cf\"><tr><td class=\"c n x18b y19c3 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19c3 w3db ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19c3 w37f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c4 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y18ee w408 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusv<span class=\"_ _0\"></span>eloista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63e y18ee w409 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63f y18ee w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18ef w40b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okulut<span class=\"_ _0\"></span> vuokrasopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x640 y18ef w40c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x641 y18ef w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19bb w40e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x642 y19bb w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x643 y19bb w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c5 w40f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut rahoituskulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x644 y19c5 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x645 y19c5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19ac w411 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sie<span class=\"_ _4\"></span>rot, n<span class=\"_ _4\"></span>etto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x646 y19ac w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x647 y19ac w412 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c6 w413 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">Rah<span class=\"_ _4\"></span>oitusku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x62c y19c6 w414 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsaf wsc2\">15,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x648 y19c6 w415 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c7 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w416 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>eloista, Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x649 y199e w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64a y199e w417 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y18a7 w418 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64b y18a7 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64c y18a7 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">3,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w419 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoituskulu<span class=\"_ _0\"></span>t, Cargo<span class=\"_ _d\"></span>tec-konser<span class=\"_ _0\"></span>ni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64d y18a8 w41a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64e y18a8 w41b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w41c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">Rahoituskulut<span class=\"_ _0\"></span> yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64f y1873 w41d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x650 y1873 w41e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">14<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs29e\">* Rahoituskulut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernin kanssa 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs29f\">Rahoituserien v<span class=\"_ _0\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _d\"></span>e-out lukuja. Ennen jakautumista suurin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2a0\">osa Kalmarin rahoitusl<span class=\"_ _0\"></span>uvuista k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tiin sijoitettuna omana p\u00e4\u00e4omana Cargo<span class=\"_ _d\"></span>tec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2a1\">k<span class=\"_ _d\"></span>onsernilta, eiv<span class=\"_ _0\"></span>\u00e4tk\u00e4 ne n\u00e4in ol<span class=\"_ _0\"></span>len ole v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisia Kalmarin to<span class=\"_ _0\"></span>teutuneisiin l<span class=\"_ _0\"></span>ukuihin.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. K<span class=\"_ _0\"></span>un valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimukseen so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan suojauslask<span class=\"_ _0\"></span>entaa, t<span class=\"_ _0\"></span>ermiinipisteiden alkuper\u00e4isen arv<span class=\"_ _d\"></span>on jaksotus ja my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t termiinipist<span class=\"_ _0\"></span>eisiin liittyv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan erikseen tuloslask<span class=\"_ _d\"></span>elmaan. Kor<span class=\"_ _d\"></span>ollisiin vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin liittyv\u00e4t j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y- ja sitoumuspalkkio<span class=\"_ _d\"></span>t kirjataan erik<span class=\"_ _d\"></span>seen kuluiksi, jos niit\u00e4 ei v<span class=\"_ _0\"></span>oida sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4\u00e4 k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen v<span class=\"_ _0\"></span>elan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon<span class=\"_ _2e6\"> </span>Rahoitustuot<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span><table class=\"s w3f8 hc5\" id=\"_4374690e-fc2f-405b-adea-8860d4674ea6\"><tr><td></td><td class=\"c n x18b y19ab w3f9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _f0\"> </span><span class=\"lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></span></div></td><td class=\"c n x5b6 y19ab w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c1 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y1996 w3fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusvaroista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x632 y1996 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x633 y1996 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w3fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Mu<span class=\"_ _4\"></span>ut rahoitustuoto<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x634 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x635 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w3fd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls30 ws43\">Ra<span class=\"_ _4\"></span>hoitu<span class=\"_ _4\"></span>stuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x636 y1975 w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">6,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x637 y1975 w3fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c2 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a7 w3ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>aroista, Cargot<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x638 y18a7 w400 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x639 y18a7 w401 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>3,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w402 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot,<span class=\"_ _0\"></span> Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63a y18c5 w403 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63b y18c5 w404 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">13,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w405 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63c y1873 w406 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63d y1873 w1d1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">15,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoitustuot<span class=\"_ _d\"></span>ot Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 asti.<span class=\"_ _2e6\"> </span>Rahoituskulut<span class=\"_ _2e6\"> </span><table class=\"s w407 hc6\" id=\"_ddc78957-ede1-4844-8d23-ebde22a982cf\"><tr><td class=\"c n x18b y19c3 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19c3 w3db ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19c3 w37f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c4 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y18ee w408 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusv<span class=\"_ _0\"></span>eloista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63e y18ee w409 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63f y18ee w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18ef w40b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okulut<span class=\"_ _0\"></span> vuokrasopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x640 y18ef w40c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x641 y18ef w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19bb w40e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x642 y19bb w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x643 y19bb w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c5 w40f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut rahoituskulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x644 y19c5 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x645 y19c5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19ac w411 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sie<span class=\"_ _4\"></span>rot, n<span class=\"_ _4\"></span>etto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x646 y19ac w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x647 y19ac w412 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c6 w413 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">Rah<span class=\"_ _4\"></span>oitusku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x62c y19c6 w414 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsaf wsc2\">15,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x648 y19c6 w415 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c7 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w416 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>eloista, Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x649 y199e w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64a y199e w417 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y18a7 w418 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64b y18a7 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64c y18a7 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">3,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w419 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoituskulu<span class=\"_ _0\"></span>t, Cargo<span class=\"_ _d\"></span>tec-konser<span class=\"_ _0\"></span>ni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64d y18a8 w41a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64e y18a8 w41b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w41c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">Rahoituskulut<span class=\"_ _0\"></span> yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64f y1873 w41d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x650 y1873 w41e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">14<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoituskulut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernin kanssa 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti.<span class=\"_ _2e6\"> </span>Rahoituserien v<span class=\"_ _0\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _d\"></span>e-out lukuja. Ennen jakautumista suurin osa Kalmarin rahoitusl<span class=\"_ _0\"></span>uvuista k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>tiin sijoitettuna omana p\u00e4\u00e4omana Cargo<span class=\"_ _d\"></span>tec-<span class=\"_ _2e6\"> </span>k<span class=\"_ _d\"></span>onsernilta, eiv<span class=\"_ _0\"></span>\u00e4tk\u00e4 ne n\u00e4in ol<span class=\"_ _0\"></span>len ole v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisia Kalmarin to<span class=\"_ _0\"></span>teutuneisiin l<span class=\"_ _0\"></span>ukuihin.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. K<span class=\"_ _0\"></span>un valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimukseen so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan suojauslask<span class=\"_ _0\"></span>entaa, t<span class=\"_ _0\"></span>ermiinipisteiden alkuper\u00e4isen arv<span class=\"_ _d\"></span>on jaksotus ja my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t termiinipist<span class=\"_ _0\"></span>eisiin liittyv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan erikseen tuloslask<span class=\"_ _d\"></span>elmaan. Kor<span class=\"_ _d\"></span>ollisiin vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin liittyv\u00e4t j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y- ja sitoumuspalkkio<span class=\"_ _d\"></span>t kirjataan erik<span class=\"_ _d\"></span>seen kuluiksi, jos niit\u00e4 ei v<span class=\"_ _0\"></span>oida sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4\u00e4 k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen v<span class=\"_ _0\"></span>elan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "2.5 Rahoitustuo<span class=\"_ _d\"></span>tot ja -kul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs28b\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs254\">Rahoitustuott<span class=\"_ _0\"></span>ojen ja -kulujen kirjaaminen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs28c\">Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostettujen rahoitusinstrumen<span class=\"_ _0\"></span>ttien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs28d\">k<span class=\"_ _d\"></span>orkotuo<span class=\"_ _d\"></span>tot ja -kulut on kirja<span class=\"_ _0\"></span>ttu tuloslask<span class=\"_ _d\"></span>elmaan efektiivisen k<span class=\"_ _d\"></span>oron </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs28e\">menet<span class=\"_ _0\"></span>elm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. K<span class=\"_ _0\"></span>un valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimukseen so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs28f\">suojauslask<span class=\"_ _0\"></span>entaa, t<span class=\"_ _0\"></span>ermiinipisteiden alkuper\u00e4isen arv<span class=\"_ _d\"></span>on jaksotus ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs290\">my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t termiinipist<span class=\"_ _0\"></span>eisiin liittyv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan erikseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs291\">tuloslask<span class=\"_ _d\"></span>elmaan. Kor<span class=\"_ _d\"></span>ollisiin vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin liittyv\u00e4t j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y- ja sitoumuspalkkio<span class=\"_ _d\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs292\">kirjataan erik<span class=\"_ _d\"></span>seen kuluiksi, jos niit\u00e4 ei v<span class=\"_ _0\"></span>oida sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4\u00e4 k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen v<span class=\"_ _0\"></span>elan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs293\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "Rahoitustuot<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span><table class=\"s w3f8 hc5\" id=\"_4374690e-fc2f-405b-adea-8860d4674ea6\"><tr><td></td><td class=\"c n x18b y19ab w3f9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _f0\"> </span><span class=\"lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></span></div></td><td class=\"c n x5b6 y19ab w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c1 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y1996 w3fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusvaroista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x632 y1996 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x633 y1996 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w3fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Mu<span class=\"_ _4\"></span>ut rahoitustuoto<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x634 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x635 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w3fd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls30 ws43\">Ra<span class=\"_ _4\"></span>hoitu<span class=\"_ _4\"></span>stuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x636 y1975 w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">6,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x637 y1975 w3fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c2 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a7 w3ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>aroista, Cargot<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x638 y18a7 w400 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x639 y18a7 w401 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>3,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w402 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot,<span class=\"_ _0\"></span> Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63a y18c5 w403 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63b y18c5 w404 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">13,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w405 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63c y1873 w406 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63d y1873 w1d1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">15,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoitustuot<span class=\"_ _d\"></span>ot Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 asti",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "Rahoitustuot<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span><table class=\"s w3f8 hc5\" id=\"_4374690e-fc2f-405b-adea-8860d4674ea6\"><tr><td></td><td class=\"c n x18b y19ab w3f9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _f0\"> </span><span class=\"lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></span></div></td><td class=\"c n x5b6 y19ab w37f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c1 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y1996 w3fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusvaroista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x632 y1996 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">6<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x633 y1996 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w3fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Mu<span class=\"_ _4\"></span>ut rahoitustuoto<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x634 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x635 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1975 w3fd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls30 ws43\">Ra<span class=\"_ _4\"></span>hoitu<span class=\"_ _4\"></span>stuotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x636 y1975 w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">6,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x637 y1975 w3fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x631 h8 y19c2 ff11 fs4 fc3 sc0 ls67 ws7c\">Korkot<span class=\"_ _4\"></span>uotot ja<span class=\"_ _4\"></span>ksotett<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>n h<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ki<span class=\"_ _4\"></span>nta<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>on </td><td></td><td></td></tr><tr><td class=\"c n x18b y18a7 w3ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>aroista, Cargot<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x638 y18a7 w400 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x639 y18a7 w401 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>3,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w402 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot,<span class=\"_ _0\"></span> Cargot<span class=\"_ _d\"></span>ec-<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63a y18c5 w403 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63b y18c5 w404 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">13,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w405 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoitust<span class=\"_ _0\"></span>uot<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63c y1873 w406 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63d y1873 w1d1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">15,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoitustuot<span class=\"_ _d\"></span>ot Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 asti",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "Rahoituskulut<span class=\"_ _2e6\"> </span><table class=\"s w407 hc6\" id=\"_ddc78957-ede1-4844-8d23-ebde22a982cf\"><tr><td class=\"c n x18b y19c3 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19c3 w3db ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19c3 w37f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c4 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y18ee w408 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusv<span class=\"_ _0\"></span>eloista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63e y18ee w409 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63f y18ee w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18ef w40b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okulut<span class=\"_ _0\"></span> vuokrasopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x640 y18ef w40c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x641 y18ef w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19bb w40e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x642 y19bb w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x643 y19bb w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c5 w40f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut rahoituskulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x644 y19c5 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x645 y19c5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19ac w411 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sie<span class=\"_ _4\"></span>rot, n<span class=\"_ _4\"></span>etto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x646 y19ac w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x647 y19ac w412 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c6 w413 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">Rah<span class=\"_ _4\"></span>oitusku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x62c y19c6 w414 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsaf wsc2\">15,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x648 y19c6 w415 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c7 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w416 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>eloista, Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x649 y199e w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64a y199e w417 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y18a7 w418 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64b y18a7 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64c y18a7 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">3,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w419 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoituskulu<span class=\"_ _0\"></span>t, Cargo<span class=\"_ _d\"></span>tec-konser<span class=\"_ _0\"></span>ni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64d y18a8 w41a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64e y18a8 w41b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w41c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">Rahoituskulut<span class=\"_ _0\"></span> yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64f y1873 w41d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x650 y1873 w41e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">14<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoituskulut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernin kanssa 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "Rahoituskulut<span class=\"_ _2e6\"> </span><table class=\"s w407 hc6\" id=\"_ddc78957-ede1-4844-8d23-ebde22a982cf\"><tr><td class=\"c n x18b y19c3 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x612 y19c3 w3db ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5b6 y19c3 w37f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c4 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y18ee w408 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">ar<span class=\"_ _4\"></span>vost<span class=\"_ _d\"></span>ettavista rahoi<span class=\"_ _4\"></span>tusv<span class=\"_ _0\"></span>eloista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63e y18ee w409 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x63f y18ee w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18ef w40b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okulut<span class=\"_ _0\"></span> vuokrasopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x640 y18ef w40c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x641 y18ef w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19bb w40e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x642 y19bb w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x643 y19bb w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c5 w40f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut rahoituskulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x644 y19c5 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x645 y19c5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19ac w411 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sie<span class=\"_ _4\"></span>rot, n<span class=\"_ _4\"></span>etto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x646 y19ac w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x647 y19ac w412 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c6 w413 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">Rah<span class=\"_ _4\"></span>oitusku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x62c y19c6 w414 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsaf wsc2\">15,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x648 y19c6 w415 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c7 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> ja<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sot<span class=\"_ _d\"></span>ettuun han<span class=\"_ _4\"></span>kintamenoon </td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w416 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">arvost<span class=\"_ _0\"></span>ettavist<span class=\"_ _0\"></span>a rahoitusv<span class=\"_ _d\"></span>eloista, Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _0\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x649 y199e w3cb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64a y199e w417 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y18a7 w418 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttatermiinien<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>omponentti, nett<span class=\"_ _d\"></span>o,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64b y18a7 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64c y18a7 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">3,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w419 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahoituskulu<span class=\"_ _0\"></span>t, Cargo<span class=\"_ _d\"></span>tec-konser<span class=\"_ _0\"></span>ni*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64d y18a8 w41a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64e y18a8 w41b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w41c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls99 wsaf\">Rahoituskulut<span class=\"_ _0\"></span> yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64f y1873 w41d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x650 y1873 w41e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">14<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table>* Rahoituskulut Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernin kanssa 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2024 asti.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">2.<span class=\"_ _d\"></span>6 Osak<span class=\"_ _d\"></span>ek<span class=\"_ _d\"></span>ohtainen tulos<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs2ab\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs2ac\">Osak<span class=\"_ _d\"></span>ekoht<span class=\"_ _0\"></span>ainen tulos<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ad\">Laimentama<span class=\"_ _d\"></span>ton osakek<span class=\"_ _d\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan jakamalla emo<span class=\"_ _d\"></span>yhti\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ae\">osakk<span class=\"_ _0\"></span>eenomistajille kuul<span class=\"_ _0\"></span>uva kauden tulos k<span class=\"_ _d\"></span>aud<span class=\"_ _4\"></span>en aikana ulk<span class=\"_ _d\"></span>ona olleiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2af\">osakk<span class=\"_ _0\"></span>eiden lukum\u00e4\u00e4r\u00e4n paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tulla k<span class=\"_ _d\"></span>eskiarvolla. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b0\">Laimennusv<span class=\"_ _d\"></span>aikutuksella oikaistu osak<span class=\"_ _d\"></span>ek<span class=\"_ _0\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan ott<span class=\"_ _0\"></span>amalla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b1\">huomioon mahdolliset laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at kantaosakk<span class=\"_ _d\"></span>eet liitty<span class=\"_ _0\"></span>en osakk<span class=\"_ _0\"></span>eina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b2\">sel<span class=\"_ _d\"></span>vitett\u00e4<span class=\"_ _0\"></span>viin osak<span class=\"_ _0\"></span>epohjaisiin kannustinj\u00e4rjestelmiin. Kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b3\">annetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t osakk<span class=\"_ _0\"></span>eet o<span class=\"_ _d\"></span>vat ehdollisesti liikk<span class=\"_ _d\"></span>eeseenlask<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via, jolloin ne </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b4\">huomioidaan laimennettua osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>taista tulosta lask<span class=\"_ _d\"></span>ettaessa optioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b5\">tav<span class=\"_ _d\"></span>oin. Osakkeil<span class=\"_ _0\"></span>la ja optioilla on laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a vaikutus, kun niiden merkint\u00e4hinta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b6\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en ty\u00f6n<span class=\"_ _0\"></span>tekij\u00e4n viel\u00e4 suorittamatt<span class=\"_ _d\"></span>oman ty\u00f6n k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on on a<span class=\"_ _4\"></span>lempi kuin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b7\">osakk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen markkinahinta tilikaudella. Laimennus<span class=\"_ _d\"></span>vaikutuksek<span class=\"_ _d\"></span>si </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b8\">tulee liikk<span class=\"_ _d\"></span>eeseen laske<span class=\"_ _0\"></span>ttavien osakk<span class=\"_ _d\"></span>eiden lukum\u00e4\u00e4r\u00e4n ja niiden osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2b9\">lukum\u00e4\u00e4r\u00e4n v<span class=\"_ _d\"></span>\u00e4linen erotus, jotka olisi lask<span class=\"_ _d\"></span>ettu liikk<span class=\"_ _d\"></span>eeseen osakkeiden kauden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ba\">k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4iseen markkinahintaan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w41f hc7\" id=\"_09ac45db-7fd5-4ed4-b32c-e1119fefb423\"><tr><td></td><td class=\"c n x651 y19c8 w73 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x652 y19c8 w420 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201331.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n x653 y19c8 w421 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19c9 ff11 fs4 fc3 sc0 ls0 ws0\">Em<span class=\"_ _4\"></span>oyhti<span class=\"_ _4\"></span>\u00f6n om<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>taj<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>le ku<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>va kau<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n  </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1999 w422 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>los<span class=\"_ _4\"></span>, M<span class=\"_ _4\"></span>EU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x654 y1999 w65 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x655 y1999 w423 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">193<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19ca ff11 fs4 fc3 sc0 ls21 ws34\">Osakk<span class=\"_ _d\"></span>eiden l<span class=\"_ _0\"></span>ukum\u00e4\u00e4r\u00e4n<span class=\"_ _0\"></span> paino<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ttu k<span class=\"_ _0\"></span>eskiarvo<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w424 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">ti<span class=\"_ _4\"></span>lik<span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>del<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>, 1 0<span class=\"_ _4\"></span>00 kp<span class=\"_ _4\"></span>l*<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x656 y1890 w425 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 26<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x657 y1890 w426 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">6<span class=\"_ _4\"></span>4 3<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w427 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Laimentamat<span class=\"_ _d\"></span>on osak<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohtainen<span class=\"_ _0\"></span> tulos,<span class=\"_ _d\"></span> EU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x658 y1873 w428 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls57 ws6d\">1,99<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x659 y1873 w429 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">3<span class=\"_ _4\"></span>,01<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w41f hc8\" id=\"_a33054f2-b60a-497a-8c76-556386e30f3f\"><tr><td></td><td class=\"c n x651 y19cb w73 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x652 y19cb w420 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201331.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n x653 y19cb w421 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19cc ff11 fs4 fc3 sc0 ls0 ws0\">Em<span class=\"_ _4\"></span>oyhti<span class=\"_ _4\"></span>\u00f6n om<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>taj<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>le ku<span class=\"_ _4\"></span>ulu<span class=\"_ _4\"></span>va kau<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n  </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19cd w422 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>los<span class=\"_ _4\"></span>, M<span class=\"_ _4\"></span>EU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x654 y19cd w65 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x655 y19cd w423 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">193<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19ce ff11 fs4 fc3 sc0 ls21 ws34\">Osakk<span class=\"_ _d\"></span>eiden l<span class=\"_ _0\"></span>ukum\u00e4\u00e4r\u00e4n<span class=\"_ _0\"></span> paino<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ttu k<span class=\"_ _0\"></span>eskiarvo<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19cf w424 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">ti<span class=\"_ _4\"></span>lik<span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>del<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>, 1 0<span class=\"_ _4\"></span>00 kp<span class=\"_ _4\"></span>l*<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x656 y19cf w425 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 26<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x657 y19cf w426 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">6<span class=\"_ _4\"></span>4 3<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19d0 ff11 fs4 fc3 sc0 ls2a ws3d\">Osakep<span class=\"_ _0\"></span>ohjaiste<span class=\"_ _0\"></span>n kannust<span class=\"_ _0\"></span>inohjelmien <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19d1 w42a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">vai<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>tus<span class=\"_ _4\"></span>, 1 0<span class=\"_ _4\"></span>00 kp<span class=\"_ _4\"></span>l*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x65a y19d1 w257 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">3.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x65b y19d1 w42b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x65c y19d1 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19d2 ff11 fs4 fc3 sc0 ls21 ws34\">Osakk<span class=\"_ _d\"></span>eiden l<span class=\"_ _0\"></span>ukum\u00e4\u00e4r\u00e4n<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y19d3 ff11 fs4 fc3 sc0 ls21 ws34\">laimennusv<span class=\"_ _d\"></span>aikutuksel<span class=\"_ _0\"></span>la oik<span class=\"_ _d\"></span>aistu paino<span class=\"_ _d\"></span>tettu<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19d4 w42c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">kesk<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>rvo t<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>ell<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>, 1 00<span class=\"_ _4\"></span>0 kpl*<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x65d y19d4 w42d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">64 345<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x65e y19d4 w42e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">6<span class=\"_ _4\"></span>4 3<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y19d5 ff10 fs4 fc3 sc0 ls23 ws36\">Laimennus<span class=\"_ _d\"></span>vaikut<span class=\"_ _d\"></span>uksel<span class=\"_ _0\"></span>la o<span class=\"_ _0\"></span>ikais<span class=\"_ _0\"></span>tu<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w42f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">osak<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohtainen<span class=\"_ _d\"></span> tulos, EUR<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x65f y1873 w428 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">1,99<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x660 y1873 w430 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3<span class=\"_ _4\"></span>,01<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs2a6\">* Tilikauden osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en lukum\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n painot<span class=\"_ _0\"></span>ettu k<span class=\"_ _d\"></span>eskiarvo sek\u00e4 osak<span class=\"_ _d\"></span>epo<span class=\"_ _4\"></span>hjaist<span class=\"_ _0\"></span>en </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs2a7\">kannustinohjelmien vaikutus on lask<span class=\"_ _d\"></span>ettu Kalmar Oyj:n listautumishetk<span class=\"_ _d\"></span>est\u00e4 1.<span class=\"_ _2\"></span>7<span class=\"_ _d\"></span>.202<span class=\"_ _d\"></span>4 alkaen. </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs2a8\">Aiempien tilikausien osakk<span class=\"_ _0\"></span>eiden lukum\u00e4\u00e4r\u00e4n\u00e4 on k\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty listautumishetk<span class=\"_ _d\"></span>en 1.<span class=\"_ _d\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _d\"></span>4 </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws6a gs2a9\">osakem\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4\u00e4<span class=\"_ _4\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "2.<span class=\"_ _d\"></span>6 Osak<span class=\"_ _d\"></span>ek<span class=\"_ _d\"></span>ohtainen tulos<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Osak<span class=\"_ _d\"></span>ekoht<span class=\"_ _0\"></span>ainen tulos<span class=\"_ _2e6\"> </span>Laimentama<span class=\"_ _d\"></span>ton osakek<span class=\"_ _d\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan jakamalla emo<span class=\"_ _d\"></span>yhti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille kuul<span class=\"_ _0\"></span>uva kauden tulos k<span class=\"_ _d\"></span>aud<span class=\"_ _4\"></span>en aikana ulk<span class=\"_ _d\"></span>ona olleiden osakk<span class=\"_ _0\"></span>eiden lukum\u00e4\u00e4r\u00e4n paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tulla k<span class=\"_ _d\"></span>eskiarvolla. Laimennusv<span class=\"_ _d\"></span>aikutuksella oikaistu osak<span class=\"_ _d\"></span>ek<span class=\"_ _0\"></span>ohtainen tulos lask<span class=\"_ _d\"></span>etaan ott<span class=\"_ _0\"></span>amalla huomioon mahdolliset laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at kantaosakk<span class=\"_ _d\"></span>eet liitty<span class=\"_ _0\"></span>en osakk<span class=\"_ _0\"></span>eina sel<span class=\"_ _d\"></span>vitett\u00e4<span class=\"_ _0\"></span>viin osak<span class=\"_ _0\"></span>epohjaisiin kannustinj\u00e4rjestelmiin. Kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 annetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t osakk<span class=\"_ _0\"></span>eet o<span class=\"_ _d\"></span>vat ehdollisesti liikk<span class=\"_ _d\"></span>eeseenlask<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via, jolloin ne huomioidaan laimennettua osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>taista tulosta lask<span class=\"_ _d\"></span>ettaessa optioiden tav<span class=\"_ _d\"></span>oin. Osakkeil<span class=\"_ _0\"></span>la ja optioilla on laimen<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>a vaikutus, kun niiden merkint\u00e4hinta sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en ty\u00f6n<span class=\"_ _0\"></span>tekij\u00e4n viel\u00e4 suorittamatt<span class=\"_ _d\"></span>oman ty\u00f6n k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on on a<span class=\"_ _4\"></span>lempi kuin osakk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen markkinahinta tilikaudella. Laimennus<span class=\"_ _d\"></span>vaikutuksek<span class=\"_ _d\"></span>si tulee liikk<span class=\"_ _d\"></span>eeseen laske<span class=\"_ _0\"></span>ttavien osakk<span class=\"_ _d\"></span>eiden lukum\u00e4\u00e4r\u00e4n ja niiden osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en lukum\u00e4\u00e4r\u00e4n v<span class=\"_ _d\"></span>\u00e4linen erotus, jotka olisi lask<span class=\"_ _d\"></span>ettu liikk<span class=\"_ _d\"></span>eeseen osakkeiden kauden k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4iseen markkinahintaan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs2d8\">3.2 Osak<span class=\"_ _d\"></span>eperusteise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span> </div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t Osak<span class=\"_ _d\"></span>eperusteiset maksut<span class=\"_ _2e6\"> </span>Kalmarilla on osak<span class=\"_ _d\"></span>epohjaisia kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4, joissa maksut suorit<span class=\"_ _0\"></span>etaan osakk<span class=\"_ _0\"></span>eina tai k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v<span class=\"_ _d\"></span>\u00e4t etuudet arv<span class=\"_ _d\"></span>ostetaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon niiden my<span class=\"_ _0\"></span>\u00f6nt\u00e4mishe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4 ja kirjat<span class=\"_ _0\"></span>aan kuluksi tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan<span class=\"_ _4\"></span> tasaerin\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson aik<span class=\"_ _0\"></span>ana. Osakk<span class=\"_ _0\"></span>eina makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an etuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o perustuu osakkeen markkinahin<span class=\"_ _0\"></span>taan my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4. Osakk<span class=\"_ _0\"></span>eina makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a etuus sis\u00e4l<span class=\"_ _0\"></span>t\u00e4\u00e4 osakk<span class=\"_ _d\"></span>eina ma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>van palkkion sek<span class=\"_ _0\"></span>\u00e4 tulo<span class=\"_ _d\"></span>verojen maksuun k\u00e4<span class=\"_ _d\"></span>ytett\u00e4v<span class=\"_ _d\"></span>\u00e4n osan osakepalkkio<span class=\"_ _0\"></span>ta, mik\u00e4li Kalmaril<span class=\"_ _0\"></span>la on v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisuus suorittaa ennak<span class=\"_ _d\"></span>onpid<span class=\"_ _4\"></span>\u00e4ty<span class=\"_ _d\"></span>s<span class=\"_ _4\"></span>. Oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina instrumentteina makse<span class=\"_ _0\"></span>ttavia osak<span class=\"_ _d\"></span>eperusteisia etuuk<span class=\"_ _d\"></span>sia ei uudelleenarvost<span class=\"_ _d\"></span>eta ja niist\u00e4 kirjataan omaan p\u00e4\u00e4omaan kulua vast<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>a lis\u00e4y<span class=\"_ _0\"></span>s. Rahana makse<span class=\"_ _0\"></span>ttav<span class=\"_ _0\"></span>a osak<span class=\"_ _d\"></span>eperusteinen etuus arv<span class=\"_ _d\"></span>ostetaan k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon kunkin tilikauden p\u00e4\u00e4tty<span class=\"_ _0\"></span>ess\u00e4 v<span class=\"_ _0\"></span>elan suorittamishetk<span class=\"_ _d\"></span>een asti sek\u00e4 kirjataan v<span class=\"_ _d\"></span>elaksi taseeseen.<span class=\"_ _2e6\"> </span>E<span class=\"_ _d\"></span>tuuksien kuluksi kirja<span class=\"_ _d\"></span>ttava m\u00e4\u00e4r\u00e4 perustuu k<span class=\"_ _d\"></span>onsernin arvioon pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elun suorittamiseen ja tulok<span class=\"_ _0\"></span>seen perustuvien oik<span class=\"_ _0\"></span>euden syn<span class=\"_ _0\"></span>tymiseht<span class=\"_ _0\"></span>ojen mukaisesti makse<span class=\"_ _0\"></span>ttavien e<span class=\"_ _0\"></span>tuuksien m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson l<span class=\"_ _0\"></span>opussa. Markkinaperusteise<span class=\"_ _0\"></span>t ehdot sek\u00e4 muut kuin ansain<span class=\"_ _0\"></span>taehdot o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon etuuden k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4 arv<span class=\"_ _0\"></span>oa m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4. Sen sijaan ei-markkinaperusteisia eht<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, jotka perustuv<span class=\"_ _0\"></span>at esimerkik<span class=\"_ _0\"></span>si kannatt<span class=\"_ _0\"></span>avuut<span class=\"_ _0\"></span>een tai liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aihdon kasvuun, ei o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ta huomioon m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 etuuden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4 ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa, vaan ne vaikutta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t arvioon etuuk<span class=\"_ _0\"></span>sien lopullisesta m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4. K<span class=\"_ _d\"></span>onserni p\u00e4ivitt\u00e4\u00e4 oletuk<span class=\"_ _0\"></span>sen lopullisesta etuuk<span class=\"_ _0\"></span>sien m\u00e4\u00e4r\u00e4st\u00e4 kunkin tilik<span class=\"_ _0\"></span>auden p\u00e4\u00e4tty<span class=\"_ _d\"></span>ess\u00e4 ja kirjaa ar<span class=\"_ _4\"></span>vioiden muut<span class=\"_ _0\"></span>okset tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2db\">Cargo<span class=\"_ _d\"></span>tec Oyj:n osittaisjakautumisen t\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6\u00f6npano ja uuden K<span class=\"_ _0\"></span>almar Oyj:n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2dc\">perustaminen rekist<span class=\"_ _d\"></span>er\u00f6itiin kaupparekist<span class=\"_ _d\"></span>eriin 30.<span class=\"_ _d\"></span>6.202<span class=\"_ _d\"></span>4. Osittaisjakautumisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2dd\">seurauk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>teciss\u00e4 voimassa ol<span class=\"_ _0\"></span>leet osak<span class=\"_ _d\"></span>epohjaiset kannustinohjelmat ja niihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2de\">liittyv\u00e4t oik<span class=\"_ _d\"></span>eudet ja vas<span class=\"_ _0\"></span>tuut siirtyiv\u00e4t K<span class=\"_ _0\"></span>almar Oyj:lle sil<span class=\"_ _d\"></span>t\u00e4 osin kun ne liittyv\u00e4t henkil<span class=\"_ _0\"></span>\u00f6ihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2df\">jotka siirtyiv<span class=\"_ _0\"></span>\u00e4t Kalmarin pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elukseen ositt<span class=\"_ _0\"></span>aisjakautumisen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4. Kalmar Oyj:n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2e0\">hallitus p\u00e4\u00e4tti k<span class=\"_ _0\"></span>\u00e4ynniss\u00e4 ole<span class=\"_ _d\"></span>vien osakepohjaist<span class=\"_ _0\"></span>en kannustinohjelmien muuntamisest<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2e1\">7<span class=\"_ _2\"></span>.8.2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4 julkaistun p\u00f6rssitiedo<span class=\"_ _0\"></span>tteen muk<span class=\"_ _0\"></span>aisesti. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2e3\">Kalmarin pitk\u00e4n aik<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>\u00e4lin kannustinohjelmat o<span class=\"_ _d\"></span>vat jok<span class=\"_ _d\"></span>o yhti\u00f6n suoritukseen perustuvia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2e4\">tulosperusteisia t<span class=\"_ _0\"></span>ai ty<span class=\"_ _0\"></span>\u00f6suht<span class=\"_ _0\"></span>een jatkumiseen perustuvia rajoit<span class=\"_ _0\"></span>ettuja osak<span class=\"_ _d\"></span>epohjaisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2e5\">ohjelmia. Ohjelmat k<span class=\"_ _0\"></span>oostuva<span class=\"_ _0\"></span>t tyypillisesti k<span class=\"_ _d\"></span>olmen vuoden ansainta- tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2e6\">sitouttamisjak<span class=\"_ _d\"></span>soista. Yhti\u00f6n k\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6n\u00e4 on, ett<span class=\"_ _0\"></span>\u00e4 yksi uusi ansaint<span class=\"_ _0\"></span>a- ja sitouttamisjak<span class=\"_ _d\"></span>so </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2e7\">alkaa vuosittain. </div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs2e8\">V<span class=\"_ _d\"></span>uosi 202<span class=\"_ _d\"></span>4:  </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs2e9\">T<span class=\"_ _2\"></span>ulosperusteiset <span class=\"_ _172\"></span>osak<span class=\"_ _0\"></span>epalkkio-ohjelmat <span class=\"_ _202\"></span>   </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ea\">T<span class=\"_ _2\"></span>ulosperusteiset osak<span class=\"_ _d\"></span>epalkkio-ohjelmat koostuv<span class=\"_ _d\"></span>at k<span class=\"_ _0\"></span>olmen vuoden mittaisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2eb\">ansaintajak<span class=\"_ _0\"></span>soista, joiden k\u00e4ynnistymisest\u00e4 yh<span class=\"_ _0\"></span>ti\u00f6n hallitus p\u00e4\u00e4tt\u00e4\u00e4 vuositt<span class=\"_ _0\"></span>ain. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ec\">Kalmarilla on vuoden 202<span class=\"_ _d\"></span>4 lopussa k\u00e4ynniss\u00e4 k<span class=\"_ _d\"></span>olme tulosperusteista osak<span class=\"_ _d\"></span>epalkkio-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ed\">ohjelmaa, joita on kuvattu alla ol<span class=\"_ _0\"></span>evissa t<span class=\"_ _0\"></span>auluk<span class=\"_ _d\"></span>oissa. <span class=\"_ _7b\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ee\">T<span class=\"_ _2\"></span>ulosperusteiset osak<span class=\"_ _d\"></span>epalkkio-ohjelmat tarjoava<span class=\"_ _0\"></span>t osallistujill<span class=\"_ _0\"></span>e mahdollisuuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2ef\">ansaita Kalmarin osakk<span class=\"_ _d\"></span>eita. Palkkiot perustuv<span class=\"_ _d\"></span>at yhti\u00f6n hallituksen ase<span class=\"_ _d\"></span>ttamiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2f0\">ansaintakrit<span class=\"_ _d\"></span>eereihin ja ne maksetaan osal<span class=\"_ _0\"></span>listujille ansain<span class=\"_ _0\"></span>tajakson j\u00e4lk<span class=\"_ _d\"></span>een sill\u00e4 ehdolla, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2f1\">ett\u00e4 osall<span class=\"_ _0\"></span>istujien ty<span class=\"_ _0\"></span>\u00f6suhde on edelleen v<span class=\"_ _d\"></span>oimassa ilman irtisanomista palkkion </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2f2\">maksup\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Osakk<span class=\"_ _d\"></span>eina maksetta<span class=\"_ _0\"></span>vien palkkioiden lis\u00e4ksi palkkio<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2f3\">k\u00e4t<span class=\"_ _d\"></span>eisosuud<span class=\"_ _4\"></span>en joka on tark<span class=\"_ _d\"></span>oitettu k<span class=\"_ _0\"></span>attamaan palkkiosta osal<span class=\"_ _0\"></span>listujille s<span class=\"_ _d\"></span>yntyv\u00e4t v<span class=\"_ _d\"></span>erot ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2f4\">v<span class=\"_ _0\"></span>eroluon<span class=\"_ _d\"></span>teiset maksut<span class=\"_ _0\"></span>. </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws108 gs2f6\">T<span class=\"_ _d\"></span>ulosperusteinen <span class=\"_ _173\"></span>osak<span class=\"_ _d\"></span>epalkkio<span class=\"_ _4\"></span>-ohjelma <span class=\"_ _173\"></span>2022\u2013<span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _203\"></span>    </div><div class=\"gs79\"><table class=\"s w443 hca\" id=\"_f3d04f24-7fe5-4311-bcb8-6f5655b4b60e\"><tr><td></td><td class=\"t m0 x673 h17 y19d8 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19d9 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eerit:<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x1d5 y19da w444 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x674 y19da w445 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">v<span class=\"_ _0\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoi<span class=\"_ _4\"></span>nen liik<span class=\"_ _d\"></span>evoitt<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19db w446 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x675 y19db w447 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Palv<span class=\"_ _d\"></span>elut<span class=\"_ _0\"></span> segment<span class=\"_ _d\"></span>in bruttok<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>e<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19dc w448 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x676 y19dc w449 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ek<span class=\"_ _d\"></span>oratkaisujen tuo<span class=\"_ _d\"></span>teryh<span class=\"_ _4\"></span>m\u00e4n<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x677 h8 y19dd ff11 fs4 fc3 sc0 ls5d ws73\">osuus<span class=\"_ _0\"></span> saaduist<span class=\"_ _d\"></span>a tilauk<span class=\"_ _0\"></span>sista<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19de ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon sek\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x678 h8 y19de ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20131<span class=\"_ _4\"></span>86 973 o<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>ketta se<span class=\"_ _4\"></span>k\u00e4 </td></tr><tr><td class=\"t m0 x1d3 h8 y19df ff11 fs4 fc3 sc0 ls20 ws33\">ansaintaeht<span class=\"_ _0\"></span>ojen t\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ttymi<span class=\"_ _4\"></span>seen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h8 y19df ff11 fs4 fc3 sc0 ls21 ws34\">rahaosuus<span class=\"_ _d\"></span> veroihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19e0 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td class=\"t m0 x67a h8 y19e0 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19e1 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y19e2 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67b y19e2 w3ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">40<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19e3 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td class=\"t m0 x67c h8 y19e3 ff11 fs4 fc3 sc0 ls39 ws4e\">27<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19e4 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y19e5 w44b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4 alkamishe<span class=\"_ _d\"></span>tke<span class=\"_ _0\"></span>ll\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67d y19e5 w44c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">1<span class=\"_ _4\"></span>86<span class=\"_ _4\"></span> 973<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e6 w44d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67e y19e6 w44e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">5<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span> 74<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e7 w44f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67f y19e7 w450 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">3 413<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19e8 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x680 h8 y19e8 ff11 fs4 fc3 sc0 ls5e ws74\">8<span class=\"_ _4\"></span>8 597<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19e9 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x681 h8 y19ea ff11 fs4 fc3 sc0 ls20 ws33\">Vuoden<span class=\"_ _d\"></span> 2025 ensimm<span class=\"_ _4\"></span>\u00e4inen </td></tr><tr><td class=\"t m0 x1d3 h8 y19eb ff11 fs4 fc3 sc0 ls21 ws34\">Palkki<span class=\"_ _0\"></span>on mak<span class=\"_ _d\"></span>suajankoh<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x682 h8 y19eb ff11 fs4 fc3 sc0 ls2a ws3d\">vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws108 gs2f9\">T<span class=\"_ _d\"></span>ulosperusteinen <span class=\"_ _173\"></span>osak<span class=\"_ _d\"></span>epalkkio<span class=\"_ _4\"></span>-ohjelma <span class=\"_ _173\"></span>2023\u2013<span class=\"_ _2\"></span>2025 <span class=\"_ _206\"></span>    </div><div class=\"gs79\"><table class=\"s w451 hcb\" id=\"_fa189e77-f312-45af-8e57-6672be35fb56\"><tr><td></td><td class=\"t m0 x673 h17 y19ec ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19ed ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eerit:<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x1d5 y19ee w446 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x683 y19ee w452 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>ekoh<span class=\"_ _0\"></span>tainen<span class=\"_ _0\"></span> tul<span class=\"_ _0\"></span>os (E<span class=\"_ _0\"></span>PS<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19ef w448 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x684 y19ef w453 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pal<span class=\"_ _0\"></span>vel<span class=\"_ _d\"></span>ut segmen<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span> bruttok<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>e<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y19f0 w454 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x685 y19f0 w455 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">p\u00e4\u00e4te<span class=\"_ _d\"></span>t\u00e4\u00e4n my<span class=\"_ _d\"></span>\u00f6hemm<span class=\"_ _4\"></span>in<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19f1 ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon sek\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x429 h8 y19f1 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20131<span class=\"_ _4\"></span>54 8<span class=\"_ _4\"></span>21 o<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>ketta se<span class=\"_ _4\"></span>k\u00e4 </td></tr><tr><td class=\"t m0 x1d3 h8 y19f2 ff11 fs4 fc3 sc0 ls20 ws33\">ansaintaeht<span class=\"_ _0\"></span>ojen t\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ttymi<span class=\"_ _4\"></span>seen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h8 y19f2 ff11 fs4 fc3 sc0 ls21 ws34\">rahaosuus<span class=\"_ _d\"></span> veroihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y19f3 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y19f4 w456 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x686 y19f4 w457 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e2 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x687 y19e2 w458 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19f5 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c n x18b y19f6 w459 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x688 y19f6 w45a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">36<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e5 w44b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4 alkamishe<span class=\"_ _d\"></span>tke<span class=\"_ _0\"></span>ll\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x689 y19e5 w45b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4 82<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e6 w44d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68a y19e6 w45c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12 2<span class=\"_ _4\"></span>80<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19f7 w44f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68b y19f7 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y19f8 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1871 w459 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68c y1871 w45e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>1 9<span class=\"_ _4\"></span>50<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x681 h8 y19f9 ff11 fs4 fc3 sc0 ls20 ws33\">Vuoden<span class=\"_ _d\"></span> 2026 ensimm\u00e4<span class=\"_ _4\"></span>inen </td></tr><tr><td class=\"t m0 x1d3 h8 y19fa ff11 fs4 fc3 sc0 ls21 ws34\">Palkki<span class=\"_ _0\"></span>on mak<span class=\"_ _d\"></span>suajankoh<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x682 h8 y19fa ff11 fs4 fc3 sc0 ls2a ws3d\">vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws108 gs184\">T<span class=\"_ _d\"></span>ulosperusteinen <span class=\"_ _173\"></span>osak<span class=\"_ _d\"></span>epalkkio<span class=\"_ _4\"></span>-ohjelma <span class=\"_ _173\"></span>2024\u2013<span class=\"_ _2\"></span>2026 <span class=\"_ _1ea\"></span>    </div><div class=\"gs79\"><table class=\"s w451 hcc\" id=\"_442c3bcb-52ed-41f6-8e8f-ed5e6dea7879\"><tr><td></td><td class=\"t m0 x68d h17 y19fb ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y19fc ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eerit:<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x292 y19ee w448 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68e y19ee w45f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osakek<span class=\"_ _d\"></span>ohtainen<span class=\"_ _d\"></span> tulos<span class=\"_ _0\"></span> (EPS<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y19ef w460 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68f y19ef w461 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">p\u00e4\u00e4te<span class=\"_ _d\"></span>t\u00e4\u00e4n my<span class=\"_ _d\"></span>\u00f6hemm<span class=\"_ _4\"></span>in<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y19f0 w462 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintaj<span class=\"_ _0\"></span>akso<span class=\"_ _d\"></span> 2026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x690 y19f0 w463 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">p\u00e4\u00e4te<span class=\"_ _0\"></span>t\u00e4\u00e4n m<span class=\"_ _d\"></span>y\u00f6hemmin<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19fd ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon sek\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x691 h8 y19fd ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20131<span class=\"_ _4\"></span>85 470 osa<span class=\"_ _4\"></span>ketta se<span class=\"_ _4\"></span>k\u00e4 </td></tr><tr><td class=\"t m0 x1aa h8 y19fe ff11 fs4 fc3 sc0 ls20 ws33\">ansaintaehto<span class=\"_ _0\"></span>jen t\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ttymi<span class=\"_ _4\"></span>seen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x692 h8 y19fe ff11 fs4 fc3 sc0 ls21 ws34\">rahaosuus<span class=\"_ _d\"></span> veroihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y19ff ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td class=\"t m0 x693 h8 y19ff ff11 fs4 fc3 sc0 ls96 wsac\">5,6<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a00 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y19e2 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x687 y19e2 w458 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a01 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td class=\"t m0 x694 h8 y1a01 ff11 fs4 fc3 sc0 lsa5 wsb9\">38<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a02 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y19e5 w44b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4 alkamishe<span class=\"_ _d\"></span>tke<span class=\"_ _0\"></span>ll\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x695 y19e5 w464 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbf wsd2\">1<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span> 470<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e6 w44d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x696 y19e6 w465 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>2 4<span class=\"_ _4\"></span>40<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19f7 w44f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68b y19f7 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a03 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x278 h8 y1a03 ff11 fs4 fc3 sc0 ls0 ws0\">173 0<span class=\"_ _4\"></span>30<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a04 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x697 h8 y1a05 ff11 fs4 fc3 sc0 ls20 ws33\">Vuoden<span class=\"_ _d\"></span> 2027 ensimm\u00e4<span class=\"_ _4\"></span>inen </td></tr><tr><td class=\"t m0 x1aa h8 y1a06 ff11 fs4 fc3 sc0 ls21 ws34\">Palkki<span class=\"_ _0\"></span>on mak<span class=\"_ _d\"></span>suajankoh<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x698 h8 y1a06 ff11 fs4 fc3 sc0 ls2a ws3d\">vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span></td></tr></table></div>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelmat Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelmat k<span class=\"_ _0\"></span>oostuva<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>olmen vuoden mittaisista sitouttamisjak<span class=\"_ _d\"></span>soista, j<span class=\"_ _4\"></span>oiden k\u00e4<span class=\"_ _0\"></span>ynnistymisest\u00e4 yhti\u00f6n hallitus p\u00e4\u00e4<span class=\"_ _d\"></span>tt\u00e4\u00e4 vuosittain. Kalmarilla on vuoden 202<span class=\"_ _d\"></span>4 lopussa k\u00e4ynniss\u00e4 k<span class=\"_ _d\"></span>olme rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelmaa, jotka on kuva<span class=\"_ _0\"></span>ttu alla ole<span class=\"_ _d\"></span>vissa tauluk<span class=\"_ _0\"></span>oissa. Palkkiot mak<span class=\"_ _d\"></span>setaan osallistujille sill\u00e4 ehdolla, ett\u00e4 heid\u00e4n ty<span class=\"_ _d\"></span>\u00f6suhteensa on v<span class=\"_ _d\"></span>oimassa ilman irtisanomista palkkion maksup\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Osakk<span class=\"_ _d\"></span>eina maksetta<span class=\"_ _0\"></span>vien palkkioiden lis\u00e4ksi palkkio<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisosuud<span class=\"_ _4\"></span>en joka on tark<span class=\"_ _d\"></span>oitettu k<span class=\"_ _0\"></span>attamaan palkkiosta a<span class=\"_ _d\"></span>vainhenkil\u00f6ille s<span class=\"_ _d\"></span>yntyv\u00e4t v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t ja verol<span class=\"_ _0\"></span>uont<span class=\"_ _0\"></span>eiset mak<span class=\"_ _0\"></span>sut<span class=\"_ _2e6\"> </span><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs2fe\">Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 202<span class=\"_ _4\"></span>2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>2024 <span class=\"_ _74\"> </span> <span class=\"_ _b1\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _b1\"> </span> </div><div class=\"gs79\"><table class=\"s w466 hcd\" id=\"_7470ea2d-3601-4e54-8b7a-d94c3d804dc1\"><tr><td></td><td class=\"t m0 x673 h17 y1a07 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1a08 w467 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eeri<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x699 y1a08 w468 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">T<span class=\"_ _2\"></span>y\u00f6ss\u00e4oloeht<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a09 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a0a w456 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x641 y1a0a w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e2 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69a y19e2 w46a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a0b w46b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69b y1a0b w46c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a0c w46d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">My\u00f6nnettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4 vuonna<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69c y1a0c w18d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 520<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a0d w44d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69d y1a0d w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a0e w44f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69e y1a0e w46e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls16 ws67\">8<span class=\"_ _4\"></span> 700<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a0f ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a10 w459 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69f y1a10 w46f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">7 06<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x6a0 h8 y1a11 ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>itt<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>n vu<span class=\"_ _4\"></span>ode<span class=\"_ _4\"></span>n 2024 </td></tr><tr><td></td><td class=\"t m0 x6a1 h8 y1a12 ff11 fs4 fc3 sc0 ls0 ws0\">ja o<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>in vu<span class=\"_ _4\"></span>od<span class=\"_ _4\"></span>en 20<span class=\"_ _4\"></span>25 </td></tr><tr><td class=\"t m0 x1d3 h8 y1a13 ff11 fs4 fc3 sc0 ls20 ws33\">Oikeuden<span class=\"_ _0\"></span> syntyminen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a2 h8 y1a13 ff11 fs4 fc3 sc0 ls2a ws3d\">ensimm\u00e4inen vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs301\">Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2023\u2013<span class=\"_ _2\"></span>2025 <span class=\"_ _74\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _b1\"> </span> </div><div class=\"gs79\"><table class=\"s w451 hce\" id=\"_a6c752fa-b2e3-40d5-a673-30dfa0dd7908\"><tr><td></td><td class=\"t m0 x673 h17 y1a14 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1a15 w467 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eeri<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x699 y1a15 w468 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">T<span class=\"_ _2\"></span>y\u00f6ss\u00e4oloeht<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a16 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a17 w456 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a3 y1a17 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a18 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a4 y1a18 w470 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19f6 w46b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a5 y19f6 w471 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e5 w46d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">My\u00f6nnettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4 vuonna<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a6 y19e5 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19e6 w44d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x69d y19e6 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19f7 w44f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68b y19f7 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a19 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a1a w459 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a7 y1a1a w472 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>6 280<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x681 h8 y1a1b ff11 fs4 fc3 sc0 ls20 ws33\">Vuoden<span class=\"_ _d\"></span> 2026 ensimm\u00e4<span class=\"_ _4\"></span>inen </td></tr><tr><td class=\"t m0 x1d3 h8 y1a1c ff11 fs4 fc3 sc0 ls20 ws33\">Oikeuden<span class=\"_ _0\"></span> syntyminen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x682 h8 y1a1c ff11 fs4 fc3 sc0 ls2a ws3d\">vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span></td></tr></table></div>202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2024\u2013<span class=\"_ _2\"></span>2026<span class=\"_ _2e6\"> </span>2024<span class=\"_ _2e6\"> </span>Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eeri<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>y\u00f6ss\u00e4oloeht<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span>Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span>0,0<span class=\"_ _2e6\"> </span>Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>My\u00f6nnettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4 vuonna<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> menet<span class=\"_ _d\"></span>ettyjen B-sarjan o<span class=\"_ _0\"></span>sakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>Kaudella<span class=\"_ _d\"></span> 2024<span class=\"_ _d\"></span> to<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>eut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2024<span class=\"_ _2e6\"> </span>0<span class=\"_ _2e6\"> </span>Vuoden<span class=\"_ _d\"></span> 2027 ensimm\u00e4<span class=\"_ _4\"></span>inen Palkki<span class=\"_ _0\"></span>on mak<span class=\"_ _d\"></span>suajankoh<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>vuosinelj\u00e4nnes<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs304\">Carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out inf<span class=\"_ _d\"></span>ormaatio vuonna 2023: </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs305\">Osak<span class=\"_ _d\"></span>epohjainen kannustinohjelma 2023\u2013<span class=\"_ _2\"></span>2025 <span class=\"_ _92\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs306\">Kannustinohjelma vuosille 2023<span class=\"_ _0\"></span>\u2013<span class=\"_ _2\"></span>2025 on suunna<span class=\"_ _0\"></span>ttu Cargo<span class=\"_ _d\"></span>tecin johtoryhm\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs307\">j\u00e4senille sek\u00e4 muill<span class=\"_ _0\"></span>e av<span class=\"_ _0\"></span>ainhenkil\u00f6ille<span class=\"_ _d\"></span>. Ohj<span class=\"_ _4\"></span>elmassa on k<span class=\"_ _d\"></span>olme vuosittain my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs308\">kannustinohjelmajaksoa, joissa jokaisessa on palkkion ansaintaedell<span class=\"_ _d\"></span>ytyksen\u00e4 k<span class=\"_ _d\"></span>olmen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs309\">vuoden ty<span class=\"_ _0\"></span>\u00f6ss\u00e4oloeht<span class=\"_ _0\"></span>o sek\u00e4 taloudellisiin t<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>oitteisiin perustuvia ansaintakrit<span class=\"_ _d\"></span>eereit\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs30a\">jotka ase<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan erikseen kul<span class=\"_ _0\"></span>lekin vuodelle<span class=\"_ _0\"></span>. Palkkio my<span class=\"_ _d\"></span>\u00f6nnet\u00e4\u00e4n ja mak<span class=\"_ _0\"></span>setaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs30b\">Cargo<span class=\"_ _d\"></span>tecin B-sarjan osakk<span class=\"_ _d\"></span>eina<span class=\"_ _4\"></span>, mink\u00e4 lis\u00e4k<span class=\"_ _d\"></span>si Cargotec mak<span class=\"_ _d\"></span>saa palkkioon liittyv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs30c\">v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t ja veronl<span class=\"_ _0\"></span>uont<span class=\"_ _0\"></span>eiset mak<span class=\"_ _0\"></span>sut. Palkkio mak<span class=\"_ _0\"></span>setaan kunkin k<span class=\"_ _d\"></span>estol<span class=\"_ _d\"></span>taan kolme<span class=\"_ _d\"></span>vuotisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs30d\">kannustinohjelmajakson p\u00e4\u00e4<span class=\"_ _0\"></span>tytty\u00e4 ansain<span class=\"_ _0\"></span>takriteer<span class=\"_ _d\"></span>eiden toteuman perust<span class=\"_ _d\"></span>eella. </div><div class=\"gs79\"><table class=\"s w479 hd0\" id=\"_1336e840-4df6-4fbc-9194-6470721ca5d4\"><tr><td></td><td class=\"t m0 x673 h17 y1a24 ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1986 w47a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ensimm\u00e4isen<span class=\"_ _d\"></span> vuoden ansain<span class=\"_ _0\"></span>takrit<span class=\"_ _d\"></span>eerit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6b7 y1986 w47b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osakek<span class=\"_ _d\"></span>ohtainen<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a25 ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon </td><td class=\"t m0 x6a1 h8 y1a25 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20138 3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0 osa<span class=\"_ _4\"></span>ketta s<span class=\"_ _4\"></span>ek\u00e4 <span class=\"_ _9d\"></span> </td></tr><tr><td class=\"t m0 x1d3 h8 y1a26 ff11 fs4 fc3 sc0 ls20 ws33\">sek\u00e4 ansaintaeh<span class=\"_ _0\"></span>tojen<span class=\"_ _d\"></span> t\u00e4ytt<span class=\"_ _4\"></span>ymiseen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h8 y1a26 ff11 fs4 fc3 sc0 ls21 ws34\">rahaosuus<span class=\"_ _d\"></span> veroihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1a27 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y198a w456 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6a3 y198a w200 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a28 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6b8 y1a28 w47c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">38<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a29 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c n x18b y1a2a w47d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6b9 y1a2a w47e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">34<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1946 w47f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ba y1946 w480 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 140<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a2b ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 mene<span class=\"_ _d\"></span>tettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan<span class=\"_ _0\"></span> osakk<span class=\"_ _d\"></span>eiden </td><td></td></tr><tr><td class=\"c n x18b y1a2c w481 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6bb y1a2c w482 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">11 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a2d ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1873 w483 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">m\u00e4\u00e4r\u00e4 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6bc y1873 w484 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">53 140<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden kannustinohjelma 2023\u2013<span class=\"_ _2\"></span>2025 <span class=\"_ _cd\"> </span> Rajoitettu k<span class=\"_ _0\"></span>annustinohjelma on suunnattu hallituk<span class=\"_ _d\"></span>sen valitsemille a<span class=\"_ _0\"></span>vainhenkil<span class=\"_ _0\"></span>\u00f6lle. Ohjelmassa on k<span class=\"_ _0\"></span>olme vuosittain my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 sitoutusjaksoa, joissa palkkion ansaintaedell<span class=\"_ _d\"></span>ytyksen\u00e4 on k<span class=\"_ _d\"></span>olmen vuoden ty\u00f6ss\u00e4oloeh<span class=\"_ _d\"></span>to. Palkkio mak<span class=\"_ _d\"></span>setaan tasaisesti k<span class=\"_ _d\"></span>olmessa er\u00e4ss\u00e4, ke<span class=\"_ _d\"></span>v\u00e4\u00e4ll\u00e4 202<span class=\"_ _d\"></span>4, k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>\u00e4\u00e4ll\u00e4 2025 ja k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v\u00e4\u00e4ll\u00e4 2<span class=\"_ _0\"></span>026. Ohjelman ensimm\u00e4isest\u00e4 ja toisest<span class=\"_ _0\"></span>a er\u00e4st\u00e4 palkkiona mak<span class=\"_ _0\"></span>settuja osakk<span class=\"_ _d\"></span>eita ei saa myyd\u00e4, siirt\u00e4\u00e4, pantata t<span class=\"_ _0\"></span>ai muuten luo<span class=\"_ _d\"></span>vuttaa rajoitusjaksolla, joka p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy 31.<span class=\"_ _2\"></span>12.2025.  Lis\u00e4k<span class=\"_ _d\"></span>si ohjelman sitoutusjaksojen ensimm\u00e4isill<span class=\"_ _0\"></span>e vuosille v<span class=\"_ _d\"></span>oidaan asettaa taloudellisiin tav<span class=\"_ _d\"></span>oitteisiin perustuvia ansaint<span class=\"_ _0\"></span>akriteer<span class=\"_ _0\"></span>eit\u00e4. Palkkio my<span class=\"_ _d\"></span>\u00f6nnet\u00e4\u00e4n ja mak<span class=\"_ _0\"></span>setaan Cargo<span class=\"_ _d\"></span>tecin B-sarjan osakk<span class=\"_ _d\"></span>eina<span class=\"_ _4\"></span>, mink\u00e4 lis\u00e4k<span class=\"_ _d\"></span>si Cargotec mak<span class=\"_ _d\"></span>saa siihen liittyv\u00e4t v<span class=\"_ _d\"></span>erot ja <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>eronluon<span class=\"_ _d\"></span>teiset <span class=\"_ _173\"></span>maksut. <span class=\"_ _172\"></span> <div class=\"gs79\"><table class=\"s w485 hd1\" id=\"_f4b8e6e8-28df-4e73-b060-ee3cfbbed12d\"><tr><td></td><td class=\"t m0 x68d h17 y1a2e ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1a2f w467 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eeri<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6bd y1a2f w474 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">T<span class=\"_ _2\"></span>y\u00f6ss\u00e4oloeht<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a30 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a31 w475 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x686 y1a31 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a32 w486 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6be y1a32 w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a2a w488 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6bf y1a2a w478 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1946 w489 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c0 y1946 w48a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 750<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a33 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>3 me<span class=\"_ _4\"></span>netett<span class=\"_ _4\"></span>yj<span class=\"_ _4\"></span>en B<span class=\"_ _4\"></span>-s<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n  </td><td></td></tr><tr><td class=\"c n x18b y1a2c w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c1 y1a2c w48c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 750<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a34 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1873 w48d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">m\u00e4\u00e4r\u00e4 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c2 y1873 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs311\">Sitoutta<span class=\"_ _d\"></span>va osak<span class=\"_ _0\"></span>epohjainen kannustinohjelma 2022<span class=\"_ _0\"></span>\u2013<span class=\"_ _2\"></span>2024 <span class=\"_ _11c\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs312\">Kannustinohjelma on suunnattu k<span class=\"_ _d\"></span>onsernin johtoryhm\u00e4n j\u00e4senille sek\u00e4 muill<span class=\"_ _0\"></span>e </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs313\">av<span class=\"_ _0\"></span>ainhenkil\u00f6ill<span class=\"_ _0\"></span>e. Ohjelman palkkio on ehdollinen hallituk<span class=\"_ _d\"></span>sen m\u00e4\u00e4ritt\u00e4mien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs314\">strat<span class=\"_ _d\"></span>egisten tav<span class=\"_ _d\"></span>oitteiden saavuttamisel<span class=\"_ _d\"></span>le ja se maksetaan kahdessa er<span class=\"_ _0\"></span>\u00e4ss\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs315\">puolet k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>\u00e4\u00e4ll\u00e4 2023 ja puolet k<span class=\"_ _d\"></span>ev\u00e4\u00e4l<span class=\"_ _0\"></span>l\u00e4 202<span class=\"_ _d\"></span>4. Ohjelman ensimm\u00e4isest\u00e4 er\u00e4st\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs316\">palkkiona makse<span class=\"_ _0\"></span>ttuja osakk<span class=\"_ _0\"></span>eita ei saa myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4, siirt\u00e4\u00e4, pantat<span class=\"_ _0\"></span>a tai muuten l<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vuttaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs317\">rajoitusjaksolla, joka p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy 31.<span class=\"_ _2\"></span>12.2023. Palkkio my<span class=\"_ _d\"></span>\u00f6nnet\u00e4\u00e4n ja mak<span class=\"_ _0\"></span>setaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs318\">Cargo<span class=\"_ _d\"></span>tecin B-sarjan osakk<span class=\"_ _d\"></span>eina<span class=\"_ _4\"></span>, mink\u00e4 lis\u00e4k<span class=\"_ _d\"></span>si Cargotec mak<span class=\"_ _d\"></span>saa palkkioon liittyv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs319\">v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t ja veronl<span class=\"_ _0\"></span>uont<span class=\"_ _0\"></span>eiset mak<span class=\"_ _0\"></span>sut.   <span class=\"_ _fe\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _b1\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"gs79\"><table class=\"s w48e hd2\" id=\"_2b2f9329-f274-4ee3-90a2-bd578799dc27\"><tr><td></td><td class=\"t m0 x673 h17 y1a35 ff10 fsb fc3 sc0 ls28 ws3b\">2022<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1a36 ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon </td><td class=\"t m0 x6c3 h8 y1a36 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>6 50<span class=\"_ _4\"></span>0 osa<span class=\"_ _4\"></span>ketta s<span class=\"_ _4\"></span>ek\u00e4 ra<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s </td></tr><tr><td class=\"t m0 x1d3 h8 y1a37 ff11 fs4 fc3 sc0 ls20 ws33\">sek\u00e4 ansaintaeh<span class=\"_ _0\"></span>tojen<span class=\"_ _d\"></span> t\u00e4ytt<span class=\"_ _4\"></span>ymiseen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6c4 h8 y1a37 ff11 fs4 fc3 sc0 ls21 ws34\">ve<span class=\"_ _0\"></span>roihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1a38 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a39 w456 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c5 y1a39 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a3a w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x687 y1a3a w48f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb3 wsc5\">21<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a3b ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c n x18b y1a3c w490 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c6 y1a3c w48f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb3 wsc5\">21<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a3d ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t </td><td></td></tr><tr><td class=\"c n x18b y1a3e w47d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c7 y1a3e w491 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">18<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a3f w47f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c8 y1a3f w492 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">2<span class=\"_ _0\"></span>4 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a40 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>2 me<span class=\"_ _4\"></span>netett<span class=\"_ _4\"></span>yj<span class=\"_ _4\"></span>en B<span class=\"_ _4\"></span>-s<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n os<span class=\"_ _4\"></span>akke<span class=\"_ _4\"></span>ide<span class=\"_ _4\"></span>n </td><td></td></tr><tr><td class=\"c n x18b y1a41 w481 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6c9 y1a41 w45d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a42 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 mene<span class=\"_ _d\"></span>tettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan<span class=\"_ _0\"></span> osakk<span class=\"_ _d\"></span>eiden </td><td></td></tr><tr><td class=\"c n x18b y1a43 w481 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ca y1a43 w493 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">4 1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a44 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 mak<span class=\"_ _0\"></span>settuj<span class=\"_ _0\"></span>en B-sarjan<span class=\"_ _d\"></span> osakkei<span class=\"_ _0\"></span>den </td><td></td></tr><tr><td class=\"c n x18b y1a45 w481 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6cb y1a45 w494 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a46 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1a47 w495 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">m\u00e4\u00e4r\u00e4 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6cc y1a47 w492 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">2<span class=\"_ _0\"></span>4 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a48 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> </td><td></td></tr><tr><td class=\"c n x18b y1873 w483 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">m\u00e4\u00e4r\u00e4 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6cd y1873 w46f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">7 90<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs31c\">Osak<span class=\"_ _d\"></span>epohjainen kannustinohjelma 2020\u2013<span class=\"_ _2\"></span>2024 <span class=\"_ _4e\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs31d\">Kannustinohjelma vuosille 2020<span class=\"_ _0\"></span>\u2013<span class=\"_ _2\"></span>202<span class=\"_ _d\"></span>4 on suunnattu Cargo<span class=\"_ _d\"></span>tecin johtoryhm\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs31e\">j\u00e4senille sek\u00e4 muill<span class=\"_ _0\"></span>e av<span class=\"_ _0\"></span>ainhenkil\u00f6ille<span class=\"_ _d\"></span>. Ohj<span class=\"_ _4\"></span>elmassa on k<span class=\"_ _d\"></span>olme vuosittain my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v\u00e4\u00e4<span class=\"_ _d\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs31f\">kannustinohjelmajaksoa, joissa jokaisessa on palkkion ansaintaedell<span class=\"_ _d\"></span>ytyksen\u00e4<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs116\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmen vuoden ty<span class=\"_ _d\"></span>\u00f6ss\u00e4oloehto sek\u00e4 tal<span class=\"_ _0\"></span>oudellisiin tav<span class=\"_ _d\"></span>oitteisiin perustuvia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs321\">ansaintakrit<span class=\"_ _d\"></span>eereit\u00e4, jotka aset<span class=\"_ _d\"></span>etaan erikseen kull<span class=\"_ _0\"></span>ekin vuodelle. P<span class=\"_ _0\"></span>alkkio my<span class=\"_ _d\"></span>\u00f6nnet\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs322\">ja makse<span class=\"_ _0\"></span>taan Cargo<span class=\"_ _d\"></span>tecin B-sarjan osakk<span class=\"_ _d\"></span>eina<span class=\"_ _4\"></span>, mink\u00e4 lis\u00e4k<span class=\"_ _d\"></span>si Cargot<span class=\"_ _0\"></span>ec maksaa<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs323\">palkkioon liittyv\u00e4t v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>eronluon<span class=\"_ _d\"></span>teiset maksut. P<span class=\"_ _d\"></span>alkkio maksetaan kunkin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs324\">k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan k<span class=\"_ _d\"></span>olmevuotisen k<span class=\"_ _0\"></span>annustinohjelmajakson p\u00e4\u00e4tytty<span class=\"_ _d\"></span>\u00e4 ansaintakriteer<span class=\"_ _0\"></span>eiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs325\">to<span class=\"_ _0\"></span>teuman perust<span class=\"_ _d\"></span>eella. </div><div class=\"gs79\"><table class=\"s w496 hd3\" id=\"_1e596cb9-85fb-4800-b8d8-42aa248fa5e9\"><tr><td></td><td class=\"c n x6ce y1a49 w25a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6cf y1a49 w497 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2<span class=\"_ _4\"></span>021<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d0 y1a49 w2b0 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1f ws32\">2020<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d1 h8 y1a4a ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailukelpoinen<span class=\"_ _0\"></span> liike<span class=\"_ _d\"></span>voitto, Na<span class=\"_ _0\"></span>viksen<span class=\"_ _0\"></span> </td></tr><tr><td class=\"c n x18b y1a4b w47a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ensimm\u00e4isen<span class=\"_ _d\"></span> vuoden ansain<span class=\"_ _0\"></span>takrit<span class=\"_ _d\"></span>eerit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d2 y1a4b w498 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _0\"></span>erta<span class=\"_ _4\"></span>iluk<span class=\"_ _d\"></span>elpoi<span class=\"_ _4\"></span>nen liik<span class=\"_ _d\"></span>evoitt<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d3 y1a4b w499 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Vertailukelpoinen<span class=\"_ _0\"></span> liike<span class=\"_ _d\"></span>voitto<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x6d4 h8 y1a4c ff11 fs4 fc3 sc0 ls2a ws3d\">liik<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>aiht<span class=\"_ _0\"></span>o ja<span class=\"_ _d\"></span> pi<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>vitransformaa<span class=\"_ _0\"></span>tio<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1a4d w49a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>oisen vuoden ansaintakriteerit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d5 y1a4d w49b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">H<span class=\"_ _4\"></span>uol<span class=\"_ _d\"></span>toliik<span class=\"_ _d\"></span>et<span class=\"_ _d\"></span>oiminnan bruttok<span class=\"_ _0\"></span>at<span class=\"_ _d\"></span>e<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d6 y1a4d w49c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Huolt<span class=\"_ _d\"></span>oliike<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>oiminnan brutt<span class=\"_ _d\"></span>okat<span class=\"_ _0\"></span>e<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d7 y1a4d w49d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Huol<span class=\"_ _d\"></span>toliik<span class=\"_ _d\"></span>eto<span class=\"_ _0\"></span>iminnan brutt<span class=\"_ _0\"></span>oka<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d8 h8 y1a4e ff11 fs4 fc3 sc0 ls20 ws33\">Ilmasto-ohjelma<span class=\"_ _4\"></span>n t<span class=\"_ _0\"></span>iekart<span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span> sek\u00e4 </td></tr><tr><td></td><td></td><td class=\"t m0 x6d9 h8 y1a4f ff11 fs4 fc3 sc0 ls2a ws3d\">Ek<span class=\"_ _d\"></span>oratkaisujen<span class=\"_ _0\"></span> tuot<span class=\"_ _d\"></span>epor<span class=\"_ _4\"></span>tfolion<span class=\"_ _0\"></span> </td><td class=\"t m0 x6da h8 y1a4f ff11 fs4 fc3 sc0 ls2a ws3d\">ek<span class=\"_ _0\"></span>orat<span class=\"_ _0\"></span>kaisujen t<span class=\"_ _0\"></span>uot<span class=\"_ _d\"></span>epor<span class=\"_ _4\"></span>tfolion </td></tr><tr><td class=\"t m0 x1aa h8 y1a50 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>olmannen vuoden ansaintakriteerit<span class=\"_ _2e6\"> </span></td><td></td><td class=\"t m0 x6db h8 y1a50 ff11 fs4 fc3 sc0 ls21 ws34\">k<span class=\"_ _0\"></span>ehitt\u00e4minen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6dc h8 y1a50 ff11 fs4 fc3 sc0 ls21 ws34\">k<span class=\"_ _0\"></span>ehitt\u00e4minen<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a51 ff11 fs4 fc3 sc0 ls20 ws33\">Palkkion v<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>uv\u00e4li<span class=\"_ _0\"></span> perustuen osallistujan t<span class=\"_ _0\"></span>asoon sek\u00e4<span class=\"_ _d\"></span> </td><td class=\"t m0 x6dd h8 y1a51 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>-1<span class=\"_ _4\"></span>0 50<span class=\"_ _4\"></span>0 osa<span class=\"_ _4\"></span>ketta s<span class=\"_ _4\"></span>ek\u00e4 ra<span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s </td><td class=\"t m0 x6de h8 y1a51 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20131<span class=\"_ _4\"></span>5 4<span class=\"_ _4\"></span>50 os<span class=\"_ _4\"></span>akett<span class=\"_ _4\"></span>a sek\u00e4 r<span class=\"_ _4\"></span>ah<span class=\"_ _4\"></span>aos<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s </td><td class=\"t m0 x6df h8 y1a51 ff11 fs4 fc3 sc0 ls0 ws0\">0<span class=\"_ _4\"></span>\u20131<span class=\"_ _4\"></span>6 35<span class=\"_ _4\"></span>0 os<span class=\"_ _4\"></span>aketta s<span class=\"_ _4\"></span>ek\u00e4 r<span class=\"_ _4\"></span>ah<span class=\"_ _4\"></span>aos<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s </td></tr><tr><td class=\"t m0 x1aa h8 y1a52 ff11 fs4 fc3 sc0 ls20 ws33\">ansaintaehto<span class=\"_ _0\"></span>jen t\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ttymi<span class=\"_ _4\"></span>seen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x272 h8 y1a52 ff11 fs4 fc3 sc0 ls21 ws34\">ve<span class=\"_ _0\"></span>roihin<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6e0 h8 y1a52 ff11 fs4 fc3 sc0 ls21 ws34\">ve<span class=\"_ _0\"></span>roihin<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6e1 h8 y1a52 ff11 fs4 fc3 sc0 ls21 ws34\">ve<span class=\"_ _0\"></span>roihin<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c x18b y1a53 w49e had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e2 y1a53 w49f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e3 y1a53 w4a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e4 y1a53 we1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a54 w44a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t alkamishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e5 y1a54 w47c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">38<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e6 y1a54 w47e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">43<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e7 y1a54 w4a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">82<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a55 w4a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t 31.12.202<span class=\"_ _0\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e8 y1a55 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6e9 y1a55 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ea y1a55 w4a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">81<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a56 w4a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t 31.12.2021<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6eb y1a56 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ec y1a56 w458 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">41<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ed y1a56 w47e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">34<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a57 w4a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t 31.12.2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ee y1a57 w4a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">35<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ef y1a57 w4a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">33<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f0 y1a57 w4a8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">27<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a58 w4a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ohjelman<span class=\"_ _0\"></span> v\u00e4himm\u00e4is<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oittee<span class=\"_ _d\"></span>t t\u00e4ytt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t henkil\u00f6<span class=\"_ _d\"></span>t 31.12.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f1 y1a58 w4aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">32<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f2 y1a58 w4ab ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">29<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f3 y1a58 w4ac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">P\u00e4\u00e4tt<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>nyt<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a59 w489 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f4 y1a59 w4ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">79 26<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f5 y1a59 w4ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">100 020<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f6 y1a59 wea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">1<span class=\"_ _4\"></span>51 3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a5a w4af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2020 mene<span class=\"_ _d\"></span>tettyjen<span class=\"_ _d\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f7 y1a5a w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f8 y1a5a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6f9 y1a5a w4b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 2<span class=\"_ _4\"></span>30<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a5b w4b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2021 mene<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6fa y1a5b w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6fb y1a5b w4b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>4 46<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6fc y1a5b w4b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">66 2<span class=\"_ _4\"></span>87<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a5c ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2021 t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eute<span class=\"_ _d\"></span>ttujen B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4 </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a5d w4b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">liittyen Navik<span class=\"_ _0\"></span>sen m<span class=\"_ _0\"></span>yyntiin<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6fd y1a5d w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6fe y1a5d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6ff y1a5d w4b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">1<span class=\"_ _4\"></span>5 9<span class=\"_ _4\"></span>24<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1988 w4b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2022 mene<span class=\"_ _d\"></span>tettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan<span class=\"_ _0\"></span> osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x700 y1988 w4b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">4 8<span class=\"_ _4\"></span>60<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x701 y1988 w4b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42 0<span class=\"_ _4\"></span>62<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x702 y1988 w187 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>1 92<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a5e w4b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 mene<span class=\"_ _d\"></span>tettyjen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan<span class=\"_ _0\"></span> osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x703 y1a5e w4ba ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12 1<span class=\"_ _4\"></span>52<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x704 y1a5e w31d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls16 ws67\">9 3<span class=\"_ _4\"></span>70<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x705 y1a5e w4bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">339<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a5f w4bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 mak<span class=\"_ _0\"></span>settuj<span class=\"_ _0\"></span>en B-sarjan<span class=\"_ _d\"></span> osakkei<span class=\"_ _0\"></span>den m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x706 y1a5f w4bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">3<span class=\"_ _4\"></span> 41<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x707 y1a5f w4be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">5 1<span class=\"_ _4\"></span>50<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x708 y1a5f w4bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>5 61<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a60 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1945 w4c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2020<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x709 y1945 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70a y1945 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70b y1945 w4c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">150 090<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a61 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1946 w4c2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2021<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70c y1946 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70d y1946 w4c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">8<span class=\"_ _4\"></span>5 56<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70e y1946 w4c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">67 8<span class=\"_ _4\"></span>79<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a62 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a2c w490 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x70f y1a2c w4b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _4\"></span> 4<span class=\"_ _93\"></span>0<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x710 y1a2c w4c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">4<span class=\"_ _4\"></span>3 4<span class=\"_ _4\"></span>98<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x711 y1a2c w4c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>5 95<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a63 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w47d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x712 y1873 w4c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">58 8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x713 y1873 w4c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">28 978<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x714 y1873 w4c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">P\u00e4<span class=\"_ _4\"></span>\u00e4tt<span class=\"_ _4\"></span>yny<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden kannustinohjelma 2020-<span class=\"_ _2\"></span>2024 <span class=\"_ _44\"> </span> Rajoitettu k<span class=\"_ _0\"></span>annustinohjelma on suunnattu hallituk<span class=\"_ _d\"></span>sen valitsemille a<span class=\"_ _0\"></span>vainhenkil<span class=\"_ _0\"></span>\u00f6lle. Ohjelmassa on k<span class=\"_ _0\"></span>olme vuosittain my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 sitoutusjaksoa, joissa palkkion ansaintaedell<span class=\"_ _d\"></span>ytyksen\u00e4 on k<span class=\"_ _d\"></span>olmen vuoden ty\u00f6ss\u00e4oloeh<span class=\"_ _d\"></span>to. Lis\u00e4k<span class=\"_ _d\"></span>si ohj<span class=\"_ _4\"></span>elman sitoutusjak<span class=\"_ _0\"></span>sojen ensimm\u00e4isille vuosille v<span class=\"_ _d\"></span>oidaan asettaa taloudell<span class=\"_ _0\"></span>isiin tav<span class=\"_ _d\"></span>oitteisiin perustuvia ansaintakrit<span class=\"_ _d\"></span>eereit\u00e4. Palkkio my<span class=\"_ _d\"></span>\u00f6nnet\u00e4\u00e4n ja makse<span class=\"_ _d\"></span>taan Cargot<span class=\"_ _0\"></span>ecin B-sarjan osakk<span class=\"_ _0\"></span>eina, mink\u00e4 lis\u00e4ksi C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec mak<span class=\"_ _0\"></span>saa siihen liittyv\u00e4t v<span class=\"_ _d\"></span>ero<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>eronluon<span class=\"_ _d\"></span>teiset maksut. P<span class=\"_ _0\"></span>alkkio makse<span class=\"_ _0\"></span>taan ansaintajak<span class=\"_ _d\"></span>son p\u00e4\u00e4ttymisen j\u00e4lkeen. Ohjelman puitteissa ei my<span class=\"_ _d\"></span>\u00f6nnetty palkkioita vuonna 2021<span class=\"_ _2e6\"> </span><div class=\"gs79\"><table class=\"s w4ca hd4\" id=\"_57a69169-3c2a-4e93-9e0b-2a52b0d90fc1\"><tr><td></td><td class=\"c n x3aa y1a64 w25a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x715 y1a64 w4cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">202<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x716 y1a64 w2b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">2020</div></td></tr><tr><td></td><td class=\"t m0 x717 h8 y1a65 ff11 fs4 fc3 sc0 ls1d ws30\"> T<span class=\"_ _2\"></span>y\u00f6ss\u00e4olo-</td><td></td><td class=\"t m0 x718 h8 y1a65 ff11 fs4 fc3 sc0 ls1d ws30\"> T<span class=\"_ _2\"></span>y\u00f6ss\u00e4olo-<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a66 ff11 fs4 fc3 sc0 ls21 ws34\">Ansaintak<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>eeri<span class=\"_ _2e6\"> </span></td><td class=\"c n x719 y1a67 w4cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls33 ws46\">eh<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x71a y1a67 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x71b h8 y1a66 ff11 fs4 fc3 sc0 ls33 ws46\">eh<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a68 ff11 fs4 fc3 sc0 ls2a ws3d\">Ohjelman odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttu k<span class=\"_ _d\"></span>okonaiskustannus<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a69 w475 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4<span class=\"_ _4\"></span>, MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x71c y1a69 w4cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x71d y1a69 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x71e y1a69 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a6a w486 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluneet henkil\u00f6<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x71f y1a6a w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x720 y1a6a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x721 y1a6a w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1936 w4ce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2020<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x722 y1936 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x720 y1936 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x721 y1936 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1937 w4cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2021<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x723 y1937 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x724 y1937 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x36d y1937 w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a6b w4d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x725 y1a6b w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x726 y1a6b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x727 y1a6b w487 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a6c w488 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ohjelman piiriin kuuluvat<span class=\"_ _0\"></span> henkil\u00f6t<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x728 y1a6c w4d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x729 y1a6c w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x72a y1a6c w4d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">P\u00e4<span class=\"_ _4\"></span>\u00e4tt<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>nyt<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a6d w489 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">My\u00f6<span class=\"_ _0\"></span>nnettyjen<span class=\"_ _0\"></span> B-sarjan osak<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>eiden<span class=\"_ _d\"></span> m\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72b y1a6d w4d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">4 30<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72c y1a6d w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72d y1a6d w4d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 4<span class=\"_ _4\"></span>86<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a6e ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>0 me<span class=\"_ _4\"></span>netett<span class=\"_ _4\"></span>yj<span class=\"_ _4\"></span>en B<span class=\"_ _4\"></span>-s<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a6f w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72e y1a6f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72f y1a6f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x730 y1a6f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a70 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>1 m<span class=\"_ _4\"></span>enetett<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>jen B<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>rja<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a71 w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72e y1a71 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72f y1a71 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x730 y1a71 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a72 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>2 me<span class=\"_ _4\"></span>netett<span class=\"_ _4\"></span>yj<span class=\"_ _4\"></span>en B<span class=\"_ _4\"></span>-s<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a73 w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72e y1a73 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x72f y1a73 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x730 y1a73 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a74 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>a 202<span class=\"_ _4\"></span>3 me<span class=\"_ _4\"></span>netett<span class=\"_ _4\"></span>yj<span class=\"_ _4\"></span>en B<span class=\"_ _4\"></span>-s<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a3f w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x731 y1a3f w4d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 5<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x433 y1a3f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x732 y1a3f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a75 ff11 fs4 fc3 sc0 ls21 ws34\">Kaudella<span class=\"_ _d\"></span> 2023 t<span class=\"_ _d\"></span>ote<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ettujen<span class=\"_ _d\"></span> B<span class=\"_ _4\"></span>-sarjan<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a41 w48b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x733 y1a41 w4d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">767<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x734 y1a41 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x735 y1a41 w4d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 486<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a76 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a43 w4d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">osakkeiden m\u00e4\u00e4r\u00e4 31.12.2020<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x736 y1a43 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x737 y1a43 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x738 y1a43 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a77 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1946 w4d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">osakkeiden m\u00e4\u00e4r\u00e4 31.12.2021<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x739 y1946 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73a y1946 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73b y1946 w4d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 48<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a78 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a2c w4da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">osakkeiden m\u00e4\u00e4r\u00e4 31.12.2022<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73c y1a2c w28 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2 3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73d y1a2c w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73e y1a2c w4d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1 48<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a79 ff11 fs4 fc3 sc0 ls21 ws34\">Ansainta<span class=\"_ _0\"></span>eht<span class=\"_ _d\"></span>oihin sido<span class=\"_ _0\"></span>ttujen<span class=\"_ _0\"></span> B-sarjan </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w4db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">osakk<span class=\"_ _d\"></span>eiden m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4 31.<span class=\"_ _d\"></span>12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x73f y1873 w4dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">2 767<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x740 y1873 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x741 y1873 w4dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">P<span class=\"_ _4\"></span>\u00e4\u00e4tt<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>nyt<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs329\">Osak<span class=\"_ _d\"></span>eperusteist<span class=\"_ _0\"></span>en palkkioj\u00e4rjestel<span class=\"_ _d\"></span>yjen vaikutus tulok<span class=\"_ _d\"></span>sessa ja </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs32a\">taseessa </div><div class=\"t m0 h17 ff10 fsb fc3 sc0 lsf2 ws107 gs32c\">Kirjattu<span class=\"_ _d\"></span> kaudella<span class=\"_ _0\"></span> kuluk<span class=\"_ _d\"></span>si<span class=\"ls0 ws0\"> </span></div><div class=\"gs79\"><table class=\"s w4de hd5\" id=\"_1f06df3f-62e9-4365-8467-6426a10b93fe\"><tr><td></td><td class=\"t m0 x742 h17 y1a7a ff10 fsb fc3 sc0 lsfa ws10e\">1<span class=\"_ _93\"></span>.<span class=\"_ _4\"></span>7.<span class=\"_ _4\"></span>\u2013<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x743 h17 y1a7a ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2013<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1a7b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x744 h17 y1a7b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></td><td class=\"c n x745 y1a7c w4df ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfb ws10f\">3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.6<span class=\"_ _93\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4*</div></td><td class=\"c n x746 y1a7c w4e0 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a7d ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a7e w4e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2023\u20132025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x747 y1a7e wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x748 y1a7e wf7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x749 y1a7e w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a7f w4e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2023\u20132025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74a y1a7f w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74b y1a7f w184 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74c y1a7f we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a80 ff11 fs4 fc3 sc0 ls34 ws47\">Sitoutta<span class=\"_ _d\"></span>va osak<span class=\"_ _d\"></span>epohjainen kannust<span class=\"_ _0\"></span>inohjelma </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a81 w4e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74d y1a81 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74e y1a81 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x74f y1a81 w147 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a82 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a83 w4e3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x750 y1a83 w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x751 y1a83 w2d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x752 y1a83 wca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a84 w4e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x753 y1a84 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x754 y1a84 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x755 y1a84 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a85 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1969 w4e5 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls2b ws3e\">202<span class=\"_ _0\"></span>4\u20132026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x756 y1969 w269 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x757 y1969 w4e6 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x68b y1969 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a86 w4e7 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls2b ws3e\">Rajoitettujen osakk<span class=\"_ _0\"></span>eiden ohjelma 2024\u2013<span class=\"_ _0\"></span>2026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x758 y1a86 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x759 y1a86 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75a y1a86 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a87 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w4e8 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls2b ws3e\">2021<span class=\"_ _4\"></span>\u20132023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75b y18c5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75c y18c5 w4e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75d y18c5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w4ea ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls2b ws3e\">Bridge Programme 2023<span class=\"_ _4\"></span>\u2013<span class=\"_ _0\"></span>2025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75e y1949 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x75f y1949 w334 ha6\"><div class=\"t m0 x188 h9 y1854 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x760 y1949 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x761 y1873 w4eb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x762 y1873 w7e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">2,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x763 y1873 w4ec ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa2 wsb5\">4,8<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Ki<span class=\"_ _4\"></span>rja<span class=\"_ _4\"></span>ttu var<span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>ksena t<span class=\"_ _4\"></span>ase<span class=\"_ _4\"></span>ese<span class=\"_ _4\"></span>en 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>. MEUR<span class=\"_ _2e6\"> </span>2024<span class=\"_ _2e6\"> </span>202<span class=\"_ _4\"></span>3*<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma 2023\u20132025<span class=\"_ _2e6\"> </span>1,8<span class=\"_ _2e6\"> </span>0,4<span class=\"_ _2e6\"> </span>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2023\u20132025<span class=\"_ _2e6\"> </span>0,4<span class=\"_ _2e6\"> </span>-<span class=\"_ _2e6\"> </span>Sitoutta<span class=\"_ _d\"></span>va osak<span class=\"_ _d\"></span>epohjainen kannust<span class=\"_ _0\"></span>inohjelma 2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span>-<span class=\"_ _2e6\"> </span>0,4<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span>2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span>2,8<span class=\"_ _2e6\"> </span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span>Rajoitettujen osakk<span class=\"_ _d\"></span>eiden ohjelma 2022\u2013202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span>0,3<span class=\"_ _2e6\"> </span>0,0<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>losperust<span class=\"_ _d\"></span>einen osakepalkkio-ohjelma <span class=\"ls0 ws0\"> </span>202<span class=\"_ _0\"></span>4\u20132026<span class=\"_ _2e6\"> </span>1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span>-<span class=\"_ _2e6\"> </span>Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span>6,7<span class=\"_ _2e6\"> </span>3,4<span class=\"_ _2e6\"> </span>Osa ohjelmista on nimetty uudelleen vuonna 20<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4. <div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs32e\">* Luvu<span class=\"_ _0\"></span>t 1.<span class=\"_ _2\"></span>7<span class=\"_ _d\"></span>.202<span class=\"_ _d\"></span>4 asti ova<span class=\"_ _d\"></span>t car<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-out perust<span class=\"_ _0\"></span>eisia</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "3.2 Osak<span class=\"_ _d\"></span>eperusteise<span class=\"_ _d\"></span>t maksut<span class=\"_ _2e6\"> </span> <div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs2bf\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs2c0\">Osak<span class=\"_ _d\"></span>eperusteiset maksut<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c1\">Kalmarilla on osak<span class=\"_ _d\"></span>epohjaisia kannustinj\u00e4rjestel<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4, joissa maksut suorit<span class=\"_ _0\"></span>etaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c2\">osakk<span class=\"_ _0\"></span>eina tai k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>. J\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 my<span class=\"_ _d\"></span>\u00f6nnett\u00e4v<span class=\"_ _d\"></span>\u00e4t etuudet arv<span class=\"_ _d\"></span>ostetaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c3\">k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon niiden my<span class=\"_ _0\"></span>\u00f6nt\u00e4mishe<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>ell\u00e4 ja kirjat<span class=\"_ _0\"></span>aan kuluksi tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c4\">tasaerin\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson aik<span class=\"_ _0\"></span>ana. Osakk<span class=\"_ _0\"></span>eina makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an etuuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c5\">k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o perustuu osakkeen markkinahin<span class=\"_ _0\"></span>taan my<span class=\"_ _d\"></span>\u00f6nt\u00e4mishetk<span class=\"_ _d\"></span>ell\u00e4. Osakk<span class=\"_ _0\"></span>eina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c6\">makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a etuus sis\u00e4l<span class=\"_ _0\"></span>t\u00e4\u00e4 osakk<span class=\"_ _d\"></span>eina ma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>setta<span class=\"_ _0\"></span>van palkkion sek<span class=\"_ _0\"></span>\u00e4 tulo<span class=\"_ _d\"></span>verojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c7\">maksuun k\u00e4<span class=\"_ _d\"></span>ytett\u00e4v<span class=\"_ _d\"></span>\u00e4n osan osakepalkkio<span class=\"_ _0\"></span>ta, mik\u00e4li Kalmaril<span class=\"_ _0\"></span>la on v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>vollisuus </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c8\">suorittaa ennak<span class=\"_ _d\"></span>onpid<span class=\"_ _4\"></span>\u00e4ty<span class=\"_ _d\"></span>s<span class=\"_ _4\"></span>. Oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisina instrumentteina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2c9\">makse<span class=\"_ _0\"></span>ttavia osak<span class=\"_ _d\"></span>eperusteisia etuuk<span class=\"_ _d\"></span>sia ei uudelleenarvost<span class=\"_ _d\"></span>eta ja niist\u00e4 kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2ca\">omaan p\u00e4\u00e4omaan kulua vast<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>a lis\u00e4y<span class=\"_ _0\"></span>s. Rahana makse<span class=\"_ _0\"></span>ttav<span class=\"_ _0\"></span>a osak<span class=\"_ _d\"></span>eperusteinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2cb\">etuus arv<span class=\"_ _d\"></span>ostetaan k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon kunkin tilikauden p\u00e4\u00e4tty<span class=\"_ _0\"></span>ess\u00e4 v<span class=\"_ _0\"></span>elan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2cc\">suorittamishetk<span class=\"_ _d\"></span>een asti sek\u00e4 kirjataan v<span class=\"_ _d\"></span>elaksi taseeseen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2cd\">E<span class=\"_ _d\"></span>tuuksien kuluksi kirja<span class=\"_ _d\"></span>ttava m\u00e4\u00e4r\u00e4 perustuu k<span class=\"_ _d\"></span>onsernin arvioon pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2ce\">suorittamiseen ja tulok<span class=\"_ _0\"></span>seen perustuvien oik<span class=\"_ _0\"></span>euden syn<span class=\"_ _0\"></span>tymiseht<span class=\"_ _0\"></span>ojen mukaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2cf\">makse<span class=\"_ _0\"></span>ttavien e<span class=\"_ _0\"></span>tuuksien m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4 oik<span class=\"_ _d\"></span>euden syntymisajanjakson l<span class=\"_ _0\"></span>opussa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d0\">Markkinaperusteise<span class=\"_ _0\"></span>t ehdot sek\u00e4 muut kuin ansain<span class=\"_ _0\"></span>taehdot o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d1\">etuuden k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4 arv<span class=\"_ _0\"></span>oa m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4. Sen sijaan ei-markkinaperusteisia eht<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d2\">jotka perustuv<span class=\"_ _0\"></span>at esimerkik<span class=\"_ _0\"></span>si kannatt<span class=\"_ _0\"></span>avuut<span class=\"_ _0\"></span>een tai liik<span class=\"_ _d\"></span>ev<span class=\"_ _0\"></span>aihdon kasvuun, ei o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d3\">huomioon m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 etuuden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4 ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa, vaan ne vaikutta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t arvioon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d4\">etuuk<span class=\"_ _0\"></span>sien lopullisesta m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4. K<span class=\"_ _d\"></span>onserni p\u00e4ivitt\u00e4\u00e4 oletuk<span class=\"_ _0\"></span>sen lopullisesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2d5\">etuuk<span class=\"_ _0\"></span>sien m\u00e4\u00e4r\u00e4st\u00e4 kunkin tilik<span class=\"_ _0\"></span>auden p\u00e4\u00e4tty<span class=\"_ _d\"></span>ess\u00e4 ja kirjaa ar<span class=\"_ _4\"></span>vioiden muut<span class=\"_ _0\"></span>okset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs2d6\">tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">3. T<span class=\"_ _6\"></span>y<span class=\"_ _2\"></span>\u00f6suhde<span class=\"_ _4\"></span>-etuude<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs2bc\">3.<span class=\"_ _9d\"></span>1 Henkil\u00f6st\u00f6kulut<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w431 hc9\" id=\"_09374975-04ee-4c46-a7ba-9c7cc3d9e814\"><tr><td class=\"c n x18b y19d6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x661 y19d6 w2ca ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Li<span class=\"_ _4\"></span>ite</div></td><td class=\"c n x662 y19d6 w432 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x663 y19d6 w433 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc9 wsdd\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201331.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w434 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Palkat<span class=\"_ _d\"></span> ja palkkiot<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x664 y1997 w435 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">253<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x665 y1997 w436 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>47,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y19d7 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>eperuste<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>t mak<span class=\"_ _d\"></span>sut, osakk<span class=\"_ _d\"></span>eina </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18a6 w437 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">ma<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>ttavat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x666 y18a6 w146 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">3.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x667 y18a6 w438 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x668 y18a6 w195 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w439 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osak<span class=\"_ _d\"></span>eperuste<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>t mak<span class=\"_ _d\"></span>sut, rahana<span class=\"_ _0\"></span> makse<span class=\"_ _d\"></span>ttava<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x669 y18a7 w257 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">3.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66a y18a7 w43a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66b y18a7 w43b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w43c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">El\u00e4kekulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66c y1992 w43d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66d y1992 w43e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66e y1992 w43f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">38<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w440 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut henkil\u00f6sivukulut<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x66f y18f4 w1a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">33,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x670 y18f4 w1a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x671 y1873 w441 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">323,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x672 y1873 w442 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">316,4<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Tiedot ylimm\u00e4n johdon ty<span class=\"_ _0\"></span>\u00f6suhde-etuuksista on esit<span class=\"_ _d\"></span>etty liite<span class=\"_ _0\"></span>tiedossa 3.3, Johdon palkitseminen. Henkil\u00f6st<span class=\"_ _0\"></span>\u00f6n m\u00e4\u00e4r\u00e4 on esit<span class=\"_ _0\"></span>etty liit<span class=\"_ _d\"></span>etiedossa 2.<span class=\"_ _2\"></span>1, Segmentti-informaa<span class=\"_ _d\"></span>tio<span class=\"_ _2e6\"> </span><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">3.<span class=\"_ _d\"></span>4 El\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span> <span class=\"_ _f7\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs35b\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs35c\">El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs35d\">K<span class=\"_ _d\"></span>onsernin el\u00e4kej\u00e4rjestel<span class=\"_ _d\"></span>yt noudatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t eri maiden paikallisia s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs35e\">k\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6j\u00e4. N\u00e4m\u00e4 el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt luokitellaan jok<span class=\"_ _d\"></span>o maksu- tai etuuspohjaisik<span class=\"_ _0\"></span>si </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs35f\">j\u00e4rjestel<span class=\"_ _d\"></span>yiksi.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs360\">Maksupohjaise<span class=\"_ _0\"></span>t j\u00e4rjestel<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at ty<span class=\"_ _d\"></span>\u00f6suhteen p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>eisi\u00e4 etuuksia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs361\">k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4, j<span class=\"_ _4\"></span>oiden mukaisesti k<span class=\"_ _d\"></span>onserni suorittaa kiint<span class=\"_ _0\"></span>eit\u00e4 maksuja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs2c0\">erillisell<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6lle ilman oik<span class=\"_ _0\"></span>eudellista tai t<span class=\"_ _d\"></span>osiasia<span class=\"_ _4\"></span>llist<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>etta suorittaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs362\">lis\u00e4maksuja, jos rahast<span class=\"_ _0\"></span>olla ei ole riitt\u00e4<span class=\"_ _0\"></span>v\u00e4sti v<span class=\"_ _d\"></span>aroja kaikkien niiden ty<span class=\"_ _0\"></span>\u00f6suhde-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs363\">etuuk<span class=\"_ _0\"></span>sien suorittamiseen, jotka perustuv<span class=\"_ _d\"></span>at tarkastel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>ana olev<span class=\"_ _0\"></span>an kauden ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs364\">aikaisempien kausien ty<span class=\"_ _d\"></span>\u00f6suoritukseen. K<span class=\"_ _d\"></span>onsernin suoritukset mak<span class=\"_ _d\"></span>supohjaisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs365\">j\u00e4rjestel<span class=\"_ _d\"></span>yihin kirjataan kuluksi sil<span class=\"_ _0\"></span>le tilikaudell<span class=\"_ _0\"></span>e, jota v<span class=\"_ _d\"></span>eloitus k<span class=\"_ _d\"></span>oskee.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs366\">E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at el\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4, joissa k<span class=\"_ _0\"></span>onserni itse </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs367\">vastaa el\u00e4k<span class=\"_ _d\"></span>emaksuv<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteista ja k<span class=\"_ _0\"></span>antaa riskin v<span class=\"_ _0\"></span>astuuv<span class=\"_ _0\"></span>elan arv<span class=\"_ _0\"></span>on sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs368\">var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en tuot<span class=\"_ _d\"></span>on muutoksista. E<span class=\"_ _d\"></span>tuuspohjaisista el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 merkit\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs369\">taseeseen v<span class=\"_ _d\"></span>ela<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>si v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een raportoin<span class=\"_ _d\"></span>tikauden p\u00e4\u00e4ttymisp\u00e4iv\u00e4n nyky<span class=\"_ _d\"></span>arvo, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36a\">josta v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n j\u00e4rjestel<span class=\"_ _d\"></span>yyn kuuluvat v<span class=\"_ _0\"></span>arat k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon arvoste<span class=\"_ _d\"></span>ttuna<span class=\"_ _4\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36b\">K<span class=\"_ _d\"></span>unkin merkitt\u00e4v\u00e4n el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn osalta e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36c\">el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vastuun m\u00e4\u00e4ritt<span class=\"_ _0\"></span>\u00e4\u00e4 vuosittain riippumat<span class=\"_ _0\"></span>on aktuaari k\u00e4ytt\u00e4en ennak<span class=\"_ _d\"></span>oituun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36d\">etuusoik<span class=\"_ _d\"></span>eusyksikk<span class=\"_ _d\"></span>\u00f6\u00f6n perustuvaa menet<span class=\"_ _d\"></span>elm\u00e4\u00e4 (projected unit cr<span class=\"_ _d\"></span>edit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36e\">method)<span class=\"_ _d\"></span>. El\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen n<span class=\"_ _0\"></span>ykyarv<span class=\"_ _d\"></span>o saadaan diskon<span class=\"_ _0\"></span>ttaamalla arvioidut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs36f\">vastaise<span class=\"_ _d\"></span>t maksettav<span class=\"_ _d\"></span>at rahavirr<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>ytt\u00e4en disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orkona j\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>vilta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs370\">laina-ajoil<span class=\"_ _d\"></span>taan ja valuutoil<span class=\"_ _d\"></span>taan makse<span class=\"_ _d\"></span>ttavia el\u00e4k<span class=\"_ _0\"></span>e-etuuksia v<span class=\"_ _d\"></span>astaavia yrityst<span class=\"_ _0\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs371\">liikk<span class=\"_ _d\"></span>eelle laskemien k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>ea<span class=\"_ _4\"></span>laatuist<span class=\"_ _d\"></span>en joukko<span class=\"_ _d\"></span>velkakirjalainojen tai v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tion </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs372\">liikk<span class=\"_ _d\"></span>eelle laskemien joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen markkinatuott<span class=\"_ _0\"></span>oja. K\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v\u00e4<span class=\"_ _d\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs373\">disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n kussakin maassa ulk<span class=\"_ _d\"></span>opuolisen aktuaarin toimesta. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs374\">Mik\u00e4li j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 kirjataan v<span class=\"_ _d\"></span>ara taseeseen, kirjattav<span class=\"_ _d\"></span>an omaisuuser\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs375\">enimm\u00e4ism\u00e4\u00e4r\u00e4 on palautuk<span class=\"_ _0\"></span>sena j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 tai vast<span class=\"_ _0\"></span>aisten j\u00e4rjestel<span class=\"_ _d\"></span>yyn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs376\">suorite<span class=\"_ _0\"></span>ttavien mak<span class=\"_ _d\"></span>suj<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>\u00e4hennyksen\u00e4 saa<span class=\"_ _d\"></span>tavan taloudel<span class=\"_ _0\"></span>lisen hy<span class=\"_ _d\"></span>\u00f6dyn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs377\">nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs37b\">V<span class=\"_ _2\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tappiot liittyen e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs37c\">uudelleen arv<span class=\"_ _d\"></span>ostamiseen sek\u00e4 omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4n mahdollinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs37d\">vaikutus kirja<span class=\"_ _0\"></span>taan suoraan muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. E<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs37e\">el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t kor<span class=\"_ _0\"></span>ot ja kaikki muut kul<span class=\"_ _0\"></span>ut kirjataan suor<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs37f\">tulosv<span class=\"_ _d\"></span>aikutteisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs380\">Mik\u00e4li etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 muute<span class=\"_ _0\"></span>taan tai supiste<span class=\"_ _d\"></span>taan, muutos </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs381\">etuudessa kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tuloslask<span class=\"_ _d\"></span>elmaan sil<span class=\"_ _0\"></span>t\u00e4 osin kuin se perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs382\">etuuden saajan aiempaan ty<span class=\"_ _d\"></span>\u00f6suoritukseen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs384\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs385\">E<span class=\"_ _0\"></span>tuuspohjaiset el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteet<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs386\">El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteiden nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o riippuu useista eri tekij\u00f6ist\u00e4, jotk<span class=\"_ _0\"></span>a m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs387\">vakuutusma<span class=\"_ _0\"></span>temaa<span class=\"_ _0\"></span>ttisesti useita rahoituk<span class=\"_ _d\"></span>sellisia ja demografisia oletuk<span class=\"_ _0\"></span>sia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs388\">k\u00e4ytt\u00e4en ja muu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>set n\u00e4iss\u00e4 v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs389\">El\u00e4kk<span class=\"_ _d\"></span>eist\u00e4 aiheutuvien nettomenojen (<span class=\"_ _d\"></span>tai -<span class=\"_ _d\"></span>tulojen<span class=\"_ _0\"></span>) m\u00e4\u00e4rityksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38a\">rahoituk<span class=\"_ _0\"></span>sellisista ole<span class=\"_ _0\"></span>tuksist<span class=\"_ _0\"></span>a t\u00e4rk<span class=\"_ _d\"></span>ein on diskontt<span class=\"_ _d\"></span>okork<span class=\"_ _d\"></span>o. Asianmukainen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38b\">disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n jokaisen vuoden lopussa ja sit\u00e4 k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>et\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38c\">lask<span class=\"_ _d\"></span>ettaessa nykyarv<span class=\"_ _d\"></span>o el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseksi edell<span class=\"_ _d\"></span>ytett\u00e4<span class=\"_ _0\"></span>ville </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38d\">arvioiduille v<span class=\"_ _0\"></span>astaisille r<span class=\"_ _0\"></span>ahavirr<span class=\"_ _d\"></span>oille. Asianmukaista disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38e\">m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 ot<span class=\"_ _d\"></span>etaan huomioon maasta riippuen yrityst<span class=\"_ _0\"></span>en tai val<span class=\"_ _d\"></span>tion </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs38f\">liikk<span class=\"_ _d\"></span>eeseen laskemien k<span class=\"_ _d\"></span>orkealaa<span class=\"_ _0\"></span>tuisten joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen tuotto </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs390\">tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>ell\u00e4. N\u00e4m\u00e4 lainat o<span class=\"_ _d\"></span>vat sen v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4isi\u00e4, jossa etuude<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs391\">makse<span class=\"_ _0\"></span>taan, ja niiden juoksuaika on l\u00e4hel<span class=\"_ _0\"></span>l\u00e4 el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>oimassaoloajan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs392\">pituutta. Muut el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat k<span class=\"_ _d\"></span>esk<span class=\"_ _0\"></span>eiset ole<span class=\"_ _0\"></span>tukse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs393\">rahoituk<span class=\"_ _0\"></span>sellisia ole<span class=\"_ _0\"></span>tuksia, kut<span class=\"_ _0\"></span>en odot<span class=\"_ _0\"></span>etut palkk<span class=\"_ _d\"></span>ojen ja el\u00e4kkeiden k<span class=\"_ _d\"></span>orotuk<span class=\"_ _d\"></span>set, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs394\">sek\u00e4 v<span class=\"_ _0\"></span>\u00e4est\u00f6<span class=\"_ _0\"></span>tilastollisia ol<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sia, kuten elini\u00e4n odott<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs396\">K<span class=\"_ _d\"></span>onsernilla on lukuisia ty<span class=\"_ _d\"></span>\u00f6ntekij\u00f6iden el\u00e4k<span class=\"_ _0\"></span>eturvan k<span class=\"_ _0\"></span>attamisek<span class=\"_ _d\"></span>si tehtyj\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs397\">el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4 eri puolilla maailmaa. El\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yt on tehty paikallist<span class=\"_ _d\"></span>en lakien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs398\">ja vakiin<span class=\"_ _0\"></span>tuneiden k\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6jen mukaisesti mak<span class=\"_ _d\"></span>su- tai etuuspohjaisten j\u00e4rjestel<span class=\"_ _d\"></span>yjen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs399\">puitteissa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39a\">E<span class=\"_ _d\"></span>tuuspohjaisissa j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 on m\u00e4\u00e4ritel<span class=\"_ _d\"></span>ty makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>e, mahdolliset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39b\">ty<span class=\"_ _0\"></span>\u00f6kyvytt\u00f6myysk<span class=\"_ _d\"></span>orvaukse<span class=\"_ _0\"></span>t ja ty<span class=\"_ _0\"></span>\u00f6suht<span class=\"_ _0\"></span>een irtisanomisen yhte<span class=\"_ _d\"></span>ydess\u00e4 suorit<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39c\">etuudet. E<span class=\"_ _0\"></span>l\u00e4k<span class=\"_ _0\"></span>e-edut m\u00e4\u00e4r\u00e4ytyv\u00e4<span class=\"_ _d\"></span>t n\u00e4iss\u00e4 j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 yleens\u00e4 perustuen ty\u00f6<span class=\"_ _d\"></span>vuosien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39d\">m\u00e4\u00e4r\u00e4\u00e4n ja loppupalkkaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39e\">Suurin osa (<span class=\"_ _d\"></span>noin 90%<span class=\"_ _d\"></span>) konsernin e<span class=\"_ _0\"></span>tuuspohjaisista j\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 on Ruotsissa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs39f\">K<span class=\"_ _d\"></span>onsernin etuuspohjaisiin el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yihin maksamat ja rahast<span class=\"_ _d\"></span>oidut er\u00e4t vastaa<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3a0\">kunkin maan paikallist<span class=\"_ _d\"></span>en viranomaisten vaa<span class=\"_ _d\"></span>timuksia. </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs3a2\">Yht<span class=\"_ _0\"></span>eenv<span class=\"_ _d\"></span>eto ty<span class=\"_ _d\"></span>\u00f6suht<span class=\"_ _0\"></span>een p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>eisten etuuk<span class=\"_ _d\"></span>sien </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs3a3\">v<span class=\"_ _0\"></span>aikutuk<span class=\"_ _0\"></span>sesta <span class=\"_ _172\"></span>tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sess\u00e4 <span class=\"_ _230\"></span>    </div><div class=\"gs79\"><table class=\"s w518 hd9\" id=\"_88d94727-91b9-485f-ae80-ff8524bec306\"><tr><td class=\"c n x18b y1a98 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x792 y1a98 w519 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43e y1a98 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1884 w51a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahastoimattomien<span class=\"_ _0\"></span> vel<span class=\"_ _d\"></span>voitteiden<span class=\"_ _0\"></span> nykyarvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x793 y1884 w51b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x251 y1884 w51c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">38<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a99 w51d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahastoitujen<span class=\"_ _0\"></span> vel<span class=\"_ _d\"></span>voitteiden<span class=\"_ _0\"></span> nykyarvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x794 y1a99 w51e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x795 y1a99 w51f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a9a w520 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Varoje<span class=\"_ _4\"></span>n k\u00e4yp<span class=\"_ _4\"></span>\u00e4 ar<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x796 y1a9a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x797 y1a9a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a9b w522 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls33 ws46\">N<span class=\"_ _4\"></span>ettove<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ka<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x798 y1a9b w523 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x799 y1a9b w524 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a9c w525 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">N<span class=\"_ _4\"></span>ettovel<span class=\"_ _4\"></span>ka t<span class=\"_ _4\"></span>ase<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79a y1a9c w526 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79b y1a9c w527 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">38,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a9d w528 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ne<span class=\"_ _4\"></span>ttovara t<span class=\"_ _4\"></span>ase<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>sa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79c y1a9d w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79d y1a9d w4e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190b w529 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kulut<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>aksuperust<span class=\"_ _d\"></span>eis<span class=\"_ _4\"></span>ista<span class=\"_ _d\"></span> el<span class=\"_ _4\"></span>\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjest<span class=\"_ _d\"></span>elyist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79e y190b w52a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">30,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79f y190b w52b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">35,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a9e ff11 fs4 fc3 sc0 ls2a ws3d\">Kul<span class=\"_ _0\"></span>ut e<span class=\"_ _0\"></span>tuuspohjaisista<span class=\"_ _0\"></span> el\u00e4kej\u00e4rje<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>yist\u00e4<span class=\"_ _0\"></span> ja muist<span class=\"_ _0\"></span>a </td><td></td><td></td></tr><tr><td class=\"c n x18b y190d w52c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ty\u00f6suht<span class=\"_ _d\"></span>een p\u00e4\u00e4ttym<span class=\"_ _4\"></span>isen<span class=\"_ _0\"></span> j\u00e4lkeisist<span class=\"_ _0\"></span>\u00e4 e<span class=\"_ _0\"></span>tuuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a0 y190d w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a1 y190d w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a2a w52d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _0\"></span>ulu t<span class=\"_ _0\"></span>uloslask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a2 y1a2a w52e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">32<span class=\"_ _93\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a3 y1a2a w52f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a9f ff11 fs4 fc3 sc0 ls2a ws3d\">Arvonmuutos<span class=\"_ _d\"></span> etuuspohjaisista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 </td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1aa0 ff11 fs4 fc3 sc0 ls0 ws0\">ja m<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>sta t<span class=\"_ _4\"></span>y\u00f6s<span class=\"_ _4\"></span>uhtee<span class=\"_ _4\"></span>n p\u00e4<span class=\"_ _4\"></span>\u00e4tt<span class=\"_ _4\"></span>ym<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>n j\u00e4<span class=\"_ _4\"></span>lkeis<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>t\u00e4 </td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w530 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">etuuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a4 y1890 w531 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a5 y1890 w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w533 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Arvonmuut<span class=\"_ _0\"></span>os laajassa<span class=\"_ _d\"></span> tuloslask<span class=\"_ _0\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a6 y1873 w534 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a7 y1873 w535 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">2,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs17e\">Odot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vissa ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _d\"></span>t etuuspohjaisten j\u00e4rjestel<span class=\"_ _d\"></span>yiden varoihin seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>an </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs17f\">tilikauden aikana o<span class=\"_ _d\"></span>vat 0<span class=\"_ _d\"></span>,5 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 0,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) miljoonaa euroa. E<span class=\"_ _d\"></span>tuuspohjaisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs180\">v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden duraation paino<span class=\"_ _d\"></span>tettu k<span class=\"_ _d\"></span>eskiarvo tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 oli 16,<span class=\"_ _d\"></span>6 (31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.2023: </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws10d gs181\">16,5<span class=\"_ _0\"></span>) <span class=\"_ _172\"></span>vuotta. <span class=\"_ _235\"></span>      </div>El\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>elan <span class=\"_ _1ea\"></span>t\u00e4sm\u00e4yty<span class=\"_ _0\"></span>slask<span class=\"_ _d\"></span>elma <div class=\"gs79\"><table class=\"s w536 hda\" id=\"_ca39d87e-128c-4606-ad04-6df3974ab515\"><tr><td></td><td class=\"t m0 x7a8 h17 y1aa1 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td class=\"t m0 x7a9 h17 y1aa1 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h17 y1aa2 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td class=\"t m0 x7ab h17 y1aa2 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td></td></tr><tr><td></td><td class=\"t m0 x7ac h17 y1aa3 ff10 fsb fc3 sc0 ls1d ws30\">vel<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td class=\"t m0 x776 h17 y1aa3 ff10 fsb fc3 sc0 ls0 ws0\">varo<span class=\"_ _4\"></span>jen k\u00e4y<span class=\"_ _4\"></span>p\u00e4 </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1aa4 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7ad h17 y1aa4 ff10 fsb fc3 sc0 lsfc ws110\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></td><td class=\"c n x7ae y1aa5 w1a1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7af y1aa5 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aa6 w538 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">1.1.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b0 y1aa6 w3f7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b1 y1aa6 w134 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b2 y1aa6 w539 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aa7 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden ty\u00f6suoritukseen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aa8 w53a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">perustuva<span class=\"_ _0\"></span>t menot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b3 y1aa8 w357 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b4 y1aa8 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b5 y1aa8 w357 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aa9 w53b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Korkok<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>u (<span class=\"_ _d\"></span>+<span class=\"_ _d\"></span>) / -t<span class=\"_ _4\"></span>uotto (-<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b6 y1aa9 w382 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b7 y1aa9 w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b8 y1aa9 w8b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aaa ff11 fs4 fc3 sc0 ls20 ws33\">Aiempaan ty\u00f6suoritukseen<span class=\"_ _d\"></span> peru<span class=\"_ _4\"></span>stuv<span class=\"_ _d\"></span>a </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aab w53d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">meno<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b9 y1aab w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ba y1aab w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bb y1aab w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aac ff11 fs4 fc3 sc0 ls2a ws3d\">Arvon uudell<span class=\"_ _d\"></span>eenm<span class=\"_ _4\"></span>\u00e4\u00e4ritys:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1aad ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn kuuluvien<span class=\"_ _d\"></span> varojen </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1aae ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>otto poi<span class=\"_ _4\"></span>s lu<span class=\"_ _4\"></span>kie<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>sl<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>kelm<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1aaf w53e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">k<span class=\"_ _4\"></span>ir<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>att<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bc y1aaf w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bd y1aaf wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7be y1aaf wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab0 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1ab1 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1a9c w53f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">v\u00e4e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _0\"></span>ilast<span class=\"_ _d\"></span>ollisissa ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bf y1a9c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c0 y1a9c w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c1 y1a9c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab2 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1ab3 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18e2 w540 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">talo<span class=\"_ _0\"></span>udellisissa<span class=\"_ _0\"></span> ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c2 y18e2 w541 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c3 y18e2 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c4 y18e2 w44 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab4 ff11 fs4 fc3 sc0 ls0 ws0\">Kokemu<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>uste<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) ja </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w542 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">t<span class=\"_ _4\"></span>a<span class=\"_ _93\"></span>p<span class=\"_ _93\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> (+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c5 y18c4 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c6 y18c4 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c7 y18c4 w543 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w544 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sivo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-) / tapp<span class=\"_ _4\"></span>iot (<span class=\"_ _d\"></span>+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c8 y18a5 w545 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c9 y18a5 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ca y18a5 w546 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w547 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>y\u00f6nant<span class=\"_ _d\"></span>ajan suorittamat<span class=\"_ _d\"></span> maksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cb y18a6 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cc y18a6 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cd y18a6 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w548 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">M<span class=\"_ _4\"></span>akset<span class=\"_ _4\"></span>ut etu<span class=\"_ _4\"></span>udet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ce y18a7 w549 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cf y18a7 w295 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d0 y18a7 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w516 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>elv<span class=\"_ _0\"></span>oitteen t<span class=\"_ _0\"></span>\u00e4ytt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d1 y1992 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d2 y1992 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d3 y1992 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w54b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osittaisjak<span class=\"_ _0\"></span>autumisen<span class=\"_ _d\"></span> vaikutus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d4 y1890 w26a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d5 y1890 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c6 y1890 w54c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w54d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsfd ws111\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d6 y1873 w54e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">43,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d7 y1873 w13e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d8 y1873 w54f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w550 hdb\" id=\"_4af185cf-ed25-4639-900d-8ee4d501dc43\"><tr><td></td><td class=\"t m0 x7d9 h17 y1ab5 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td class=\"t m0 x7da h17 y1ab5 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td></td></tr><tr><td></td><td class=\"t m0 x7db h17 y1ab6 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td class=\"t m0 x7dc h17 y1ab6 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td></td></tr><tr><td></td><td class=\"t m0 x7dd h17 y1ab7 ff10 fsb fc3 sc0 ls1d ws30\">vel<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td class=\"t m0 x7de h17 y1ab7 ff10 fsb fc3 sc0 ls0 ws0\">varo<span class=\"_ _4\"></span>jen k\u00e4y<span class=\"_ _4\"></span>p\u00e4 </td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1ab8 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h17 y1ab8 ff10 fsb fc3 sc0 lsfc ws110\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></td><td class=\"c n x7e0 y1ab9 w551 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e1 y1ab9 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aba w552 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">1.1.202<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e2 y1aba w553 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">36,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e3 y1aba w554 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e4 y1aba w555 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">34<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1abb ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden ty\u00f6suoritukseen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1abc w556 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">perustuva<span class=\"_ _0\"></span>t menot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e5 y1abc w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e6 y1abc we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e7 y1abc w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1abd w558 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Korkok<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>u (<span class=\"_ _d\"></span>+<span class=\"_ _d\"></span>) / -t<span class=\"_ _4\"></span>uotto (-<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e8 y1abd w3de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e9 y1abd w13b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67b y1abd w559 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1abe ff11 fs4 fc3 sc0 ls20 ws33\">Aiempaan ty\u00f6suoritukseen<span class=\"_ _d\"></span> peru<span class=\"_ _4\"></span>stuv<span class=\"_ _d\"></span>a </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1abf w53d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">meno<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ea y1abf w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ba y1abf w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7eb y1abf w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ac0 ff11 fs4 fc3 sc0 ls2a ws3d\">Arvon uudell<span class=\"_ _d\"></span>eenm<span class=\"_ _4\"></span>\u00e4\u00e4ritys:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac1 ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn kuuluvien<span class=\"_ _d\"></span> varojen </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac2 ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>otto poi<span class=\"_ _4\"></span>s lu<span class=\"_ _4\"></span>kie<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>sl<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>kelm<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1ac3 w55a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">k<span class=\"_ _4\"></span>ir<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>att<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ec y1ac3 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ed y1ac3 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ee y1ac3 w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac4 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac5 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1a9d w53f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">v\u00e4e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _0\"></span>ilast<span class=\"_ _d\"></span>ollisissa ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ef y1a9d w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f0 y1a9d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f1 y1a9d w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac6 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac7 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1996 w540 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">talo<span class=\"_ _0\"></span>udellisissa<span class=\"_ _0\"></span> ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f2 y1996 w55b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f3 y1996 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f4 y1996 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac8 ff11 fs4 fc3 sc0 ls0 ws0\">Kokemu<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>uste<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) ja </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18a5 w55c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">t<span class=\"_ _4\"></span>a<span class=\"_ _93\"></span>p<span class=\"_ _93\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> (+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f5 y18a5 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f6 y18a5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f7 y18a5 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w544 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sivo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-) / tapp<span class=\"_ _4\"></span>iot (<span class=\"_ _d\"></span>+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f8 y18a6 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f9 y18a6 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fa y18a6 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w547 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>y\u00f6nant<span class=\"_ _d\"></span>ajan suorittamat<span class=\"_ _d\"></span> maksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cb y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fb y18a7 w55e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fc y18a7 w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w560 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">M<span class=\"_ _4\"></span>akset<span class=\"_ _4\"></span>ut etu<span class=\"_ _4\"></span>udet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fd y1992 w561 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fe y1992 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ff y1992 w562 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w516 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>elv<span class=\"_ _0\"></span>oitteen t<span class=\"_ _0\"></span>\u00e4ytt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x800 y18f4 w53c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x801 y18f4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x802 y18f4 w563 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w564 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x803 y1873 w565 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x804 y1873 w566 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x805 y1873 w567 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">V<span class=\"_ _2\"></span>arojen ja v<span class=\"_ _d\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en jakautuminen maan<span class=\"_ _d\"></span>tieteellisesti <span class=\"_ _9f\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"gs79\"><table class=\"s w568 hdc\" id=\"_4143fb34-6ce0-4137-a4f0-50cec06e9e2c\"><tr><td class=\"c n x18b y1ac9 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x806 y1ac9 w569 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc6 wsd9\">Ruot<span class=\"_ _4\"></span>si<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x807 y1ac9 w56a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x808 y1ac9 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aca ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn sis\u00e4l<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>yvien v<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1acb ff11 fs4 fc3 sc0 ls67 ws7c\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>rvot<span class=\"_ _4\"></span>:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1acc w56b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80a y1acc w56c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80b y1acc w56d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">5,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80c y1acc w555 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">43<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y1acd w56e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80d y1acd w1e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">34,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80e y1acd w56f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80f y1acd w3f7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1ace ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn sis\u00e4l<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>yvien var<span class=\"_ _0\"></span>ojen <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1acf ff11 fs4 fc3 sc0 ls51 ws69\">k\u00e4y<span class=\"_ _4\"></span>p\u00e4 a<span class=\"_ _4\"></span>rvo:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1ad0 w56b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x810 y1ad0 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x811 y1ad0 w2c7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x812 y1ad0 w2c7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y195a w56e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x813 y195a w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x814 y195a w2c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x815 y195a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ad\">J\u00e4rjestel<span class=\"_ _d\"></span>yn vara<span class=\"_ _d\"></span>t sis\u00e4<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t p\u00e4\u00e4osin hyv<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>\u00e4 vakuutuk<span class=\"_ _d\"></span>sia.  <span class=\"_ _241\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs3af\">E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _4\"></span>: k\u00e4<span class=\"_ _d\"></span>ytetyt v<span class=\"_ _d\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs3b0\">olettamuk<span class=\"_ _d\"></span>set <span class=\"_ _242\"></span>      </div><div class=\"gs79\"><table class=\"s w570 hdd\" id=\"_f557d1f7-5e83-4787-b629-dd5d1b4b11f4\"><tr><td class=\"c n x18b y1ad1 w571 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">%<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x816 y1ad1 w569 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc6 wsd9\">Ru<span class=\"_ _4\"></span>otsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x817 y1ad1 w572 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ut ma<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w573 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span> 20<span class=\"_ _4\"></span>24 / 2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x818 y18a8 w574 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>.1 / 3.<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x819 y18a8 w575 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2<span class=\"_ _4\"></span>.8 / 3<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ad2 w576 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>le<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> palkankoro<span class=\"_ _0\"></span>tusolettama 202<span class=\"_ _d\"></span>4 / 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81a y1ad2 w577 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>3 / 1<span class=\"_ _4\"></span>.9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81b y1ad2 w578 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>.1 / 3.<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w579 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">El\u00e4kkeiden k<span class=\"_ _d\"></span>orotusolettama 202<span class=\"_ _d\"></span>4 / 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81c y1873 w57a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>8 / 1<span class=\"_ _4\"></span>.6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81d y1873 w57b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>2 / 2.<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs3b3\">* Painot<span class=\"_ _d\"></span>ettu keskiarv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div>Disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko on m\u00e4\u00e4rit<span class=\"_ _0\"></span>etty erik<span class=\"_ _0\"></span>seen kullekin j\u00e4rjestel<span class=\"_ _d\"></span>ylle, ja k<span class=\"_ _d\"></span>orko perustuu mahdollisuuksien muk<span class=\"_ _0\"></span>aan k<span class=\"_ _d\"></span>orkean luo<span class=\"_ _0\"></span>ttoluokituk<span class=\"_ _d\"></span>sen omaavien ja valuutal<span class=\"_ _d\"></span>taan sek\u00e4 k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elkaa vastaavien yrity<span class=\"_ _d\"></span>svel<span class=\"_ _0\"></span>kakirjojen tuottoon. Ruo<span class=\"_ _0\"></span>tsissa k\u00e4yt<span class=\"_ _d\"></span>etty disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko perustuu ruot<span class=\"_ _0\"></span>salaisten asun<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>vakuudellist<span class=\"_ _0\"></span>en joukk<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkakirjalainojen tuott<span class=\"_ _0\"></span>oon ja Norjassa k\u00e4yt<span class=\"_ _d\"></span>etty diskon<span class=\"_ _d\"></span>ttok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>o norjalaisten v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>kuudellist<span class=\"_ _d\"></span>en v<span class=\"_ _0\"></span>elkakirjojen tuottoon. E<span class=\"_ _d\"></span>uromaissa k\u00e4yt<span class=\"_ _d\"></span>etty kork<span class=\"_ _d\"></span>o perustuu eurom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isist\u00e4 yritys<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkakirjalainoista lask<span class=\"_ _d\"></span>etun iBo<span class=\"_ _0\"></span>xx<span class=\"_ _d\"></span>-indeksin tuo<span class=\"_ _0\"></span>ttoon<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs329\">Herkkyysanal<span class=\"_ _d\"></span>yysi k<span class=\"_ _d\"></span>esk<span class=\"_ _d\"></span>eisten vakuutusma<span class=\"_ _d\"></span>temaattisten ole<span class=\"_ _d\"></span>tusten </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs32a\">v<span class=\"_ _0\"></span>aikutuk<span class=\"_ _0\"></span>sesta <span class=\"_ _172\"></span>etuuspohjaiseen <span class=\"_ _1ea\"></span>v<span class=\"_ _0\"></span>elkaan <span class=\"_ _196\"></span>    </div><div class=\"gs79\"><table class=\"s w57c hde\" id=\"_ae6303ac-e240-4a6c-85a3-3a6eeb598324\"><tr><td class=\"c n x18b y1ad3 w571 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">%<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81e y1ad3 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81f y1ad3 w57e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad4 ff10 fs4 fc3 sc0 ls34 ws47\">0,5 %-<span class=\"_ _0\"></span>yk<span class=\"_ _0\"></span>sik\u00f6n<span class=\"_ _d\"></span> lis\u00e4y<span class=\"_ _0\"></span>s k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _d\"></span>etyss\u00e4 muuttujassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1ad5 w57f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x820 y1ad5 w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x821 y1ad5 w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1ad6 w223 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">T<span class=\"_ _d\"></span>uleva p<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>korotus<span class=\"_ _4\"></span>olett<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x822 y1ad6 w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x823 y1ad6 w580 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1ad7 w581 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">El<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n ko<span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x824 y1ad7 w582 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x825 y1ad7 w51f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad8 ff10 fs4 fc3 sc0 ls34 ws47\">0,5 %-<span class=\"_ _0\"></span>yk<span class=\"_ _0\"></span>sik\u00f6n<span class=\"_ _d\"></span> v\u00e4henny<span class=\"_ _d\"></span>s k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>te<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>ss\u00e4 muuttujassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y188d w57f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x826 y188d w583 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x827 y188d w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a96 w223 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">T<span class=\"_ _d\"></span>uleva p<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>korotus<span class=\"_ _4\"></span>olett<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x828 y1a96 w584 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x829 y1a96 w160 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a97 w581 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">El<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n ko<span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82a y1a97 w189 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82b y1a97 w585 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad9 ff10 fs4 fc3 sc0 ls1d ws30\">Elinaikaodotteen muutos<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1949 w586 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kasvu<span class=\"_ _d\"></span> yhdell\u00e4 vuodella<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82c y1949 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82d y1949 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1873 w587 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Lasku yhdell\u00e4<span class=\"_ _d\"></span> vuodella<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82e y1873 w588 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82f y1873 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3bf\">Yll\u00e4 ole<span class=\"_ _d\"></span>va taulukk<span class=\"_ _d\"></span>o sis\u00e4lt<span class=\"_ _0\"></span>\u00e4\u00e4 yhteen<span class=\"_ _d\"></span>vedon ulk<span class=\"_ _d\"></span>opuo<span class=\"_ _4\"></span>list<span class=\"_ _0\"></span>en aktuaarien kullekin j\u00e4rjestel<span class=\"_ _d\"></span>ylle </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c0\">suorittamasta herkkyysanal<span class=\"_ _d\"></span>yysist\u00e4 merkitt\u00e4vien v<span class=\"_ _d\"></span>akuutusmatemaattist<span class=\"_ _d\"></span>en muuttujien<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c1\">osal<span class=\"_ _d\"></span>ta. Herkky<span class=\"_ _4\"></span>ysanal<span class=\"_ _d\"></span>yysi on suorite<span class=\"_ _d\"></span>ttu y<span class=\"_ _4\"></span>hdelle muuttujal<span class=\"_ _0\"></span>le k<span class=\"_ _d\"></span>errallaan olettaen, e<span class=\"_ _0\"></span>tt\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c2\">muut muuttujat p<span class=\"_ _d\"></span>ysyv\u00e4<span class=\"_ _d\"></span>t ennallaan, ja olettamalla muuttujalle t<span class=\"_ _0\"></span>auluk<span class=\"_ _d\"></span>on mukainen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c3\">muutos riippumatt<span class=\"_ _0\"></span>a t\u00e4m\u00e4n todel<span class=\"_ _0\"></span>lisesta muutok<span class=\"_ _d\"></span>sesta. N\u00e4in ollen herkkyysanal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c4\">tark<span class=\"_ _d\"></span>oituksena ei ole m\u00e4\u00e4ritt\u00e4\u00e4 mahdollisia tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>via muutoksia el\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c5\">m\u00e4\u00e4r\u00e4ss\u00e4, vaan ha<span class=\"_ _d\"></span>vainnollistaa v<span class=\"_ _d\"></span>elan arvon herkkyytt\u00e4 n\u00e4ille riskit<span class=\"_ _d\"></span>ekij<span class=\"_ _4\"></span>\u00f6ille<span class=\"_ _d\"></span>, j<span class=\"_ _4\"></span>oiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c6\">todellinen muu<span class=\"_ _0\"></span>tos v<span class=\"_ _d\"></span>oi erota esit<span class=\"_ _d\"></span>etyist\u00e4 arv<span class=\"_ _0\"></span>oista. Esit<span class=\"_ _0\"></span>etyn herkkyysanal<span class=\"_ _d\"></span>yysin katta<span class=\"_ _d\"></span>vuus<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c7\">on 93 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 94<span class=\"_ _2\"></span>) prosenttia taseen e<span class=\"_ _0\"></span>tuuspohjaisesta v<span class=\"_ _d\"></span>elasta.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c8\">Yll\u00e4 esite<span class=\"_ _d\"></span>tty herkky<span class=\"_ _4\"></span>ysanal<span class=\"_ _d\"></span>yysi tarkast<span class=\"_ _0\"></span>elee ainoastaan muuttujien v<span class=\"_ _0\"></span>aikutusta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3c9\">el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkaan huomioimatt<span class=\"_ _0\"></span>a j\u00e4rjestel<span class=\"_ _d\"></span>yn varoja. V<span class=\"_ _2\"></span>aikka k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>omuutoksesta aiheutuukin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3ca\">merkitt\u00e4vin riski j\u00e4rjestel<span class=\"_ _d\"></span>ylle herkkyysanal<span class=\"_ _d\"></span>yysin perusteella, k\u00e4<span class=\"_ _d\"></span>yt\u00e4nn\u00f6ss\u00e4 j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3cb\">var<span class=\"_ _d\"></span>oihin kuuluvat v<span class=\"_ _d\"></span>elkainstrumenttisijoitukse<span class=\"_ _0\"></span>t kumoav<span class=\"_ _d\"></span>at osittain k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oherkkyyden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3cc\">vaikutusta. J\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn varoihin kuul<span class=\"_ _0\"></span>uu my<span class=\"_ _d\"></span>\u00f6s instrumentteja, kuten osakk<span class=\"_ _d\"></span>eita ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3cd\">rahast<span class=\"_ _0\"></span>oja, joiden ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onvaih<span class=\"_ _0\"></span>telut l<span class=\"_ _d\"></span>yhy<span class=\"_ _d\"></span>ell\u00e4 aikav<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lill\u00e4 v<span class=\"_ _d\"></span>oivat ol<span class=\"_ _0\"></span>la merkitt\u00e4vi\u00e4 mutt<span class=\"_ _0\"></span>a joista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3ce\">saata<span class=\"_ _0\"></span>van tuo<span class=\"_ _0\"></span>ton odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan pitk\u00e4ll\u00e4 aik<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>\u00e4lill\u00e4 ylitt\u00e4v<span class=\"_ _d\"></span>\u00e4n yritysv<span class=\"_ _d\"></span>elkakirjoista saatav<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3cf\">tuot<span class=\"_ _0\"></span>on. J\u00e4rjestel<span class=\"_ _d\"></span>yn var<span class=\"_ _0\"></span>ojen tuottok<span class=\"_ _d\"></span>ehitykseen liittyv\u00e4<span class=\"_ _0\"></span>t riskit o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t merkitt\u00e4vi\u00e4 johtuen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d0\">sek\u00e4 var<span class=\"_ _d\"></span>ojen abso<span class=\"_ _4\"></span>luuttisesta e<span class=\"_ _d\"></span>tt\u00e4 suhteellisest<span class=\"_ _0\"></span>a m\u00e4\u00e4r\u00e4st\u00e4 v<span class=\"_ _d\"></span>errattuna j\u00e4rjestel<span class=\"_ _d\"></span>yn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d1\">v<span class=\"_ _0\"></span>elkaan. Riski\u00e4 p<span class=\"_ _d\"></span>yrit\u00e4\u00e4n v\u00e4hent\u00e4m\u00e4\u00e4n sopiv<span class=\"_ _0\"></span>alla sijoitusallokaa<span class=\"_ _d\"></span>tio<span class=\"_ _4\"></span>lla sek<span class=\"_ _0\"></span>\u00e4 riskin ja tuot<span class=\"_ _0\"></span>on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d2\">tasapainolla. M\u00e4\u00e4rite<span class=\"_ _d\"></span>tyn el\u00e4ke<span class=\"_ _d\"></span>velan suuruus perustuu t\u00e4m\u00e4n hetkiseen parhaaseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d3\">arvioon elinajanodotteest<span class=\"_ _0\"></span>a. Mik\u00e4li elinajanodot<span class=\"_ _0\"></span>e osoittautuu aliarvioiduksi, m<span class=\"_ _d\"></span>y\u00f6s </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d4\">el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjattu m\u00e4\u00e4r\u00e4 on riitt<span class=\"_ _0\"></span>\u00e4m\u00e4t<span class=\"_ _0\"></span>\u00f6n. Elinajanarvioon liittyv\u00e4 ep\u00e4v<span class=\"_ _d\"></span>armuus aiheuttaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs3d5\">n\u00e4in riski\u00e4 j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ll<span class=\"_ _0\"></span>e.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">3.<span class=\"_ _0\"></span>3 Johdon palkitseminen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs331\">Ylin johto k<span class=\"_ _d\"></span>oostuu hallituksest<span class=\"_ _0\"></span>a ja johtoryhm\u00e4st\u00e4. Heill<span class=\"_ _0\"></span>e ty<span class=\"_ _0\"></span>\u00f6suorituksesta mak<span class=\"_ _d\"></span>settu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs18f\">tai makse<span class=\"_ _d\"></span>ttava k<span class=\"_ _d\"></span>ompensaatio k<span class=\"_ _0\"></span>oostuu seuraa<span class=\"_ _0\"></span>vista erist\u00e4: <span class=\"_ _f6\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"gs79\"><table class=\"s w4f5 hd7\" id=\"_080bdbbb-6dcd-402e-9322-89355b344b50\"><tr><td></td><td class=\"c n x773 y1a8f w4f6 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>7<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x774 y1a8f w4f7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>30<span class=\"_ _d\"></span>.6<span class=\"_ _0\"></span>.20<span class=\"_ _d\"></span>2<span class=\"_ _0\"></span>4</div></td><td class=\"t m0 x775 h17 y1a90 ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1aa h17 y1a91 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td></td><td class=\"t m0 x776 h17 y1a91 ff10 fsb fc3 sc0 ls62 ws77\">Carv<span class=\"_ _0\"></span>e-out<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h17 y1a91 ff10 fsb fc3 sc0 ls62 ws77\">Carv<span class=\"_ _0\"></span>e-out<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h8 y1a92 ff11 fs4 fc3 sc0 ls20 ws33\">Palkat,<span class=\"_ _d\"></span> pa<span class=\"_ _4\"></span>lkkio<span class=\"_ _0\"></span>t ja<span class=\"_ _0\"></span> muut l<span class=\"_ _0\"></span>yhytaikaiset<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y190f w4f8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ty\u00f6<span class=\"_ _4\"></span>su<span class=\"_ _4\"></span>hde<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>etuu<span class=\"_ _4\"></span>det<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x777 y190f w300 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x778 y190f w4f9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x779 y190f w4fa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w145 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Osakeperust<span class=\"_ _d\"></span>eiset palkkiot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77a y1999 w382 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77b y1999 w4fb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77c y1999 w4fc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1a93 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>y\u00f6suht<span class=\"_ _0\"></span>een p\u00e4\u00e4ttymisen yht<span class=\"_ _d\"></span>eydess\u00e4<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w4fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">su<span class=\"_ _4\"></span>ori<span class=\"_ _4\"></span>tettavat et<span class=\"_ _4\"></span>uud<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77d y1890 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77e y1890 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x77f y1890 w4fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x780 y1873 w4ff ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x781 y1873 w500 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">4,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x64c y1873 w501 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">8,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs334\">Kalmarin joht<span class=\"_ _0\"></span>oryhm\u00e4 nimitettiin jak<span class=\"_ _0\"></span>autumisen t\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6\u00f6npanosta 30<span class=\"_ _d\"></span>.6.202<span class=\"_ _d\"></span>4 l\u00e4htien. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs335\">Johtoryhm\u00e4n j\u00e4senien etuude<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>limm\u00e4n johdon ty<span class=\"_ _0\"></span>\u00f6suhde-etuuksiin siit\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs336\">alkaen tai siihen asti, kun he o<span class=\"_ _d\"></span>vat kuulunee<span class=\"_ _0\"></span>t johtoryhm\u00e4\u00e4n. Joht<span class=\"_ _d\"></span>ory<span class=\"_ _4\"></span>hm\u00e4\u00e4n kuului </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs337\">31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 toimitusjohtaja Sami Niiranen ja kymmenen (<span class=\"_ _d\"></span>30.<span class=\"_ _d\"></span>6.202<span class=\"_ _d\"></span>4: k<span class=\"_ _0\"></span>aksit<span class=\"_ _0\"></span>oista<span class=\"_ _d\"></span>) muuta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs338\">j\u00e4sent\u00e4. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs339\">Carv<span class=\"_ _0\"></span>e-out ajanjaksot 1.<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>\u201331.<span class=\"_ _2\"></span>12.2023 ja 1.<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>\u201330<span class=\"_ _d\"></span>.6<span class=\"_ _0\"></span>.202<span class=\"_ _d\"></span>4 koostuv<span class=\"_ _0\"></span>at Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs33a\">johtoryhm\u00e4\u00e4n kuuluneiden Kalmarin oper<span class=\"_ _0\"></span>atiivist<span class=\"_ _0\"></span>en johtajien kuluista sek<span class=\"_ _0\"></span>\u00e4 carve-out </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs33b\">taloudellist<span class=\"_ _d\"></span>en tietojen laatimista v<span class=\"_ _0\"></span>arten Kalmaril<span class=\"_ _0\"></span>le allok<span class=\"_ _d\"></span>oidusta osuudesta Cargo<span class=\"_ _d\"></span>tec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws4a gs33c\">k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>oht<span class=\"_ _0\"></span>oryhm\u00e4n ja hallituksen palkkiois<span class=\"_ _0\"></span>ta kuvastamaan johdon panosta K<span class=\"_ _0\"></span>almarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs33d\">liik<span class=\"_ _d\"></span>etoimintaan. Carv<span class=\"_ _d\"></span>e-out taloudellisissa tiedoissa esite<span class=\"_ _0\"></span>ttyjen ajanjaksojen osal<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs33e\">Kalmarilla ei ole ol<span class=\"_ _0\"></span>lut erillist\u00e4 joh<span class=\"_ _0\"></span>toryhm\u00e4\u00e4. Yll\u00e4 esit<span class=\"_ _0\"></span>etty taulukk<span class=\"_ _d\"></span>o ei v\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00e4 sit<span class=\"_ _0\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs33f\">kuvasta tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vina tilikausina aiheutuvia Kalmarin johdon palkitsemiseen liittyvi\u00e4 kuluja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs340\">T<span class=\"_ _6\"></span>oimitusj<span class=\"_ _4\"></span>ohtaja ja muut joht<span class=\"_ _d\"></span>oryhm\u00e4n j<span class=\"_ _4\"></span>\u00e4senet o<span class=\"_ _d\"></span>vat oik<span class=\"_ _d\"></span>eutettuja K<span class=\"_ _0\"></span>almarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs341\">osak<span class=\"_ _0\"></span>epohjaisiin kannustinohjelmiin. Ajanjaksolla 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>\u201331.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 toimitusjohtajall<span class=\"_ _0\"></span>e tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs342\">johtoryhm\u00e4lle ei mak<span class=\"_ _d\"></span>settu Kalmarin B-sarjan osakk<span class=\"_ _d\"></span>eita palkkioina osakepohjaisist<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs343\">kannustinohjelmista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs345\">V<span class=\"_ _d\"></span>uoden 2024 lopussa t<span class=\"_ _d\"></span>oimitus<span class=\"_ _4\"></span>johtaja on mukana tul<span class=\"_ _0\"></span>osperusteisessa osak<span class=\"_ _d\"></span>epalkkio-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs346\">ohjelmassa PSP 2023\u2013<span class=\"_ _6\"></span>2025 ja PSP 2024<span class=\"_ _0\"></span>\u2013<span class=\"_ _6\"></span>2026. Muista johtoryhm\u00e4n j\u00e4senist\u00e4 kuusi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs347\">henkil\u00f6\u00e4 on mukana tulosperust<span class=\"_ _d\"></span>eisessa osakepalkkio-ohjelmassa PSP 2022<span class=\"_ _0\"></span>\u2013<span class=\"_ _2\"></span>202<span class=\"_ _d\"></span>4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs348\">seitsem\u00e4n henkil\u00f6\u00e4 tulosperust<span class=\"_ _d\"></span>eisessa osakepalkkio-ohjelmassa PSP 2023\u2013<span class=\"_ _6\"></span>2025 ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs349\">kymmenen tulosperusteisessa osak<span class=\"_ _d\"></span>epalkkio-ohjelmassa PSP 2024\u2013<span class=\"_ _6\"></span>2026 . Lis\u00e4k<span class=\"_ _d\"></span>si </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34a\">kaksi joh<span class=\"_ _0\"></span>toryhm\u00e4n j\u00e4sent\u00e4 on mukana r<span class=\"_ _0\"></span>ajoitettujen osakk<span class=\"_ _d\"></span>eiden kannustinohjelmassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34b\">RSP 2022<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>202<span class=\"_ _d\"></span>4, sek\u00e4 rajoit<span class=\"_ _d\"></span>ettujen osakkeiden kannustinohjelmassa RSP 2023<span class=\"_ _0\"></span>\u2013<span class=\"_ _6\"></span>2025.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34c\">Osak<span class=\"_ _d\"></span>eper<span class=\"_ _4\"></span>ust<span class=\"_ _0\"></span>eisista kannustinohjelmista on lis\u00e4<span class=\"_ _0\"></span>tietoa l<span class=\"_ _0\"></span>iite<span class=\"_ _0\"></span>tiedossa 3.2, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34d\">Osak<span class=\"_ _d\"></span>eper<span class=\"_ _4\"></span>ust<span class=\"_ _0\"></span>eiset mak<span class=\"_ _0\"></span>sut.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34e\">T<span class=\"_ _6\"></span>oimitusj<span class=\"_ _4\"></span>ohtaja Sami Niir<span class=\"_ _0\"></span>anen on oik<span class=\"_ _0\"></span>eute<span class=\"_ _d\"></span>ttu suoma<span class=\"_ _4\"></span>laisen lakis\u00e4\u00e4t<span class=\"_ _d\"></span>eisen ty\u00f6nt<span class=\"_ _d\"></span>ekij<span class=\"_ _4\"></span>\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs34f\">el\u00e4k<span class=\"_ _0\"></span>elain mukaiseen el\u00e4kk<span class=\"_ _d\"></span>eeseen, j<span class=\"_ _4\"></span>osta kirja<span class=\"_ _0\"></span>ttu el\u00e4k<span class=\"_ _0\"></span>ekulu oli 0<span class=\"_ _d\"></span>,0 miljoonaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs350\">euroa vuonna 202<span class=\"_ _d\"></span>4. My<span class=\"_ _d\"></span>\u00f6s johtoryhm\u00e4n muilla j\u00e4senill\u00e4 on oik<span class=\"_ _d\"></span>eus lakis\u00e4\u00e4teiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs351\">el\u00e4kk<span class=\"_ _0\"></span>eeseen kunkin j\u00e4senen ko<span class=\"_ _d\"></span>timaan lains\u00e4\u00e4d<span class=\"_ _4\"></span>\u00e4nn\u00f6n mukaisesti. Joh<span class=\"_ _0\"></span>toryhm\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs352\">j\u00e4senten el\u00e4k<span class=\"_ _d\"></span>eik\u00e4 m\u00e4\u00e4r\u00e4ytyy lakis\u00e4\u00e4t<span class=\"_ _d\"></span>eisen ty\u00f6el\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjestelm\u00e4n pui<span class=\"_ _0\"></span>tteissa. Heid\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs353\">irtisanomisaikansa on kuusi kuukautta, ja heill\u00e4 on oik<span class=\"_ _d\"></span>eus 6\u2013<span class=\"_ _2\"></span>12 kuukauden er<span class=\"_ _0\"></span>orahaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs354\">Kalmarilla ei ol<span class=\"_ _0\"></span>lut lainoja, vastuita tai v<span class=\"_ _d\"></span>astuusitoumuksia yh<span class=\"_ _0\"></span>ti\u00f6n ylimp\u00e4\u00e4n johtoon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs355\">kuuluville henkil<span class=\"_ _0\"></span>\u00f6ille tilikauden 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4 lopussa.<span class=\"_ _2e6\"> </span></div>Mak<span class=\"_ _0\"></span>setut palka<span class=\"_ _d\"></span>t, palkkiot ja luont<span class=\"_ _0\"></span>oisedut jakautumisen 30<span class=\"_ _d\"></span>.<span class=\"_ _0\"></span>6.202<span class=\"_ _d\"></span>4 j\u00e4lk<span class=\"_ _d\"></span>een <div class=\"gs79\"><table class=\"s w502 hd8\" id=\"_961d30b8-a5c2-4173-8da5-a0cf95474f4e\"><tr><td class=\"c n x18b y1a94 w503 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">1 00<span class=\"_ _4\"></span>0</div></td><td class=\"c n x782 y1a94 w1a9 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">EU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x783 y1a94 w4f6 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>7<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188c w504 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sami Niiranen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x784 y188c w505 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">T<span class=\"_ _d\"></span>oimitus<span class=\"_ _4\"></span>johtaja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x785 y188c w506 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">273,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a95 w507 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">J<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ak<span class=\"_ _4\"></span>ko E<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x786 y1a95 w508 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Hallituksen puheenjoht<span class=\"_ _0\"></span>aja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x787 y1a95 w509 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5e ws74\">1<span class=\"_ _4\"></span>76<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188d w50a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>eresa K<span class=\"_ _d\"></span>em<span class=\"_ _4\"></span>ppi-V<span class=\"_ _d\"></span>asama</div></td><td class=\"c n x788 y188d w50b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">H<span class=\"_ _4\"></span>allituksen<span class=\"_ _d\"></span> varapuheenjohtaja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5c5 y188d w50c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>00,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a96 w50d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Lar<span class=\"_ _4\"></span>s Engstr\u00f6m<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x789 y1a96 w50e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">H<span class=\"_ _4\"></span>allituks<span class=\"_ _0\"></span>en j\u00e4sen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78a y1a96 w50f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a97 w510 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Marcus Hedbl<span class=\"_ _d\"></span>om<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78b y1a97 w511 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Hallituksen j\u00e4sen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78c y1a97 w50f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w512 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">V<span class=\"_ _d\"></span>esa Laisi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78d y18c5 w513 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">H<span class=\"_ _4\"></span>allituksen<span class=\"_ _d\"></span> j\u00e4sen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78e y18c5 w50f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w514 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Sari P<span class=\"_ _0\"></span>ohjonen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x78f y1949 w515 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">H<span class=\"_ _4\"></span>allituksen<span class=\"_ _0\"></span> j\u00e4sen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x790 y1949 w240 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">100,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w516 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Emilia T<span class=\"_ _2\"></span>or<span class=\"_ _4\"></span>ttila-<span class=\"_ _4\"></span>Miettinen</div></td><td class=\"c n x791 y1873 w517 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">H<span class=\"_ _4\"></span>allituksen<span class=\"_ _d\"></span> j\u00e4<span class=\"_ _4\"></span>sen<span class=\"_ _13c\"> </span><span class=\"ls96 wsac\">8<span class=\"_ _4\"></span>5,6<span class=\"_ _2e6\"> </span></span></div></td><td></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs358\">Lis\u00e4tie<span class=\"_ _d\"></span>toa hallituksen ja johdon osak<span class=\"_ _d\"></span>eomistuksista on esite<span class=\"_ _d\"></span>tty kohdassa \u201c<span class=\"_ _d\"></span>Osakkeet ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws10d gs359\">osakk<span class=\"_ _0\"></span>eenomistajat<span class=\"_ _d\"></span>\u201d<span class=\"_ _2\"></span>. <span class=\"_ _22f\"></span>   </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin el\u00e4kej\u00e4rjestel<span class=\"_ _d\"></span>yt noudatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t eri maiden paikallisia s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 ja k\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6j\u00e4. N\u00e4m\u00e4 el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt luokitellaan jok<span class=\"_ _d\"></span>o maksu- tai etuuspohjaisik<span class=\"_ _0\"></span>si j\u00e4rjestel<span class=\"_ _d\"></span>yiksi.<span class=\"_ _2e6\"> </span>E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at el\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4, joissa k<span class=\"_ _0\"></span>onserni itse vastaa el\u00e4k<span class=\"_ _d\"></span>emaksuv<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteista ja k<span class=\"_ _0\"></span>antaa riskin v<span class=\"_ _0\"></span>astuuv<span class=\"_ _0\"></span>elan arv<span class=\"_ _0\"></span>on sek\u00e4 var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en tuot<span class=\"_ _d\"></span>on muutoksista. E<span class=\"_ _d\"></span>tuuspohjaisista el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 merkit\u00e4\u00e4n taseeseen v<span class=\"_ _d\"></span>ela<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>si v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een raportoin<span class=\"_ _d\"></span>tikauden p\u00e4\u00e4ttymisp\u00e4iv\u00e4n nyky<span class=\"_ _d\"></span>arvo, josta v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n j\u00e4rjestel<span class=\"_ _d\"></span>yyn kuuluvat v<span class=\"_ _0\"></span>arat k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon arvoste<span class=\"_ _d\"></span>ttuna<span class=\"_ _4\"></span>. K<span class=\"_ _d\"></span>unkin merkitt\u00e4v\u00e4n el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn osalta e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vastuun m\u00e4\u00e4ritt<span class=\"_ _0\"></span>\u00e4\u00e4 vuosittain riippumat<span class=\"_ _0\"></span>on aktuaari k\u00e4ytt\u00e4en ennak<span class=\"_ _d\"></span>oituun etuusoik<span class=\"_ _d\"></span>eusyksikk<span class=\"_ _d\"></span>\u00f6\u00f6n perustuvaa menet<span class=\"_ _d\"></span>elm\u00e4\u00e4 (projected unit cr<span class=\"_ _d\"></span>edit method)<span class=\"_ _d\"></span>. El\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen n<span class=\"_ _0\"></span>ykyarv<span class=\"_ _d\"></span>o saadaan diskon<span class=\"_ _0\"></span>ttaamalla arvioidut vastaise<span class=\"_ _d\"></span>t maksettav<span class=\"_ _d\"></span>at rahavirr<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>ytt\u00e4en disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orkona j\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>vilta laina-ajoil<span class=\"_ _d\"></span>taan ja valuutoil<span class=\"_ _d\"></span>taan makse<span class=\"_ _d\"></span>ttavia el\u00e4k<span class=\"_ _0\"></span>e-etuuksia v<span class=\"_ _d\"></span>astaavia yrityst<span class=\"_ _0\"></span>en liikk<span class=\"_ _d\"></span>eelle laskemien k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>ea<span class=\"_ _4\"></span>laatuist<span class=\"_ _d\"></span>en joukko<span class=\"_ _d\"></span>velkakirjalainojen tai v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tion liikk<span class=\"_ _d\"></span>eelle laskemien joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen markkinatuott<span class=\"_ _0\"></span>oja. K\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v\u00e4<span class=\"_ _d\"></span>t disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n kussakin maassa ulk<span class=\"_ _d\"></span>opuolisen aktuaarin toimesta. Mik\u00e4li j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 kirjataan v<span class=\"_ _d\"></span>ara taseeseen, kirjattav<span class=\"_ _d\"></span>an omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4 on palautuk<span class=\"_ _0\"></span>sena j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 tai vast<span class=\"_ _0\"></span>aisten j\u00e4rjestel<span class=\"_ _d\"></span>yyn suorite<span class=\"_ _0\"></span>ttavien mak<span class=\"_ _d\"></span>suj<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>\u00e4hennyksen\u00e4 saa<span class=\"_ _d\"></span>tavan taloudel<span class=\"_ _0\"></span>lisen hy<span class=\"_ _d\"></span>\u00f6dyn nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tappiot liittyen e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn uudelleen arv<span class=\"_ _d\"></span>ostamiseen sek\u00e4 omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4n mahdollinen vaikutus kirja<span class=\"_ _0\"></span>taan suoraan muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. E<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaiseen el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t kor<span class=\"_ _0\"></span>ot ja kaikki muut kul<span class=\"_ _0\"></span>ut kirjataan suor<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti.<span class=\"_ _2e6\"> </span>Mik\u00e4li etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 muute<span class=\"_ _0\"></span>taan tai supiste<span class=\"_ _d\"></span>taan, muutos etuudessa kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tuloslask<span class=\"_ _d\"></span>elmaan sil<span class=\"_ _0\"></span>t\u00e4 osin kuin se perustuu etuuden saajan aiempaan ty<span class=\"_ _d\"></span>\u00f6suoritukseen.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set E<span class=\"_ _0\"></span>tuuspohjaiset el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteet<span class=\"_ _2e6\"> </span>El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteiden nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o riippuu useista eri tekij\u00f6ist\u00e4, jotk<span class=\"_ _0\"></span>a m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n vakuutusma<span class=\"_ _0\"></span>temaa<span class=\"_ _0\"></span>ttisesti useita rahoituk<span class=\"_ _d\"></span>sellisia ja demografisia oletuk<span class=\"_ _0\"></span>sia k\u00e4ytt\u00e4en ja muu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>set n\u00e4iss\u00e4 v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon. El\u00e4kk<span class=\"_ _d\"></span>eist\u00e4 aiheutuvien nettomenojen (<span class=\"_ _d\"></span>tai -<span class=\"_ _d\"></span>tulojen<span class=\"_ _0\"></span>) m\u00e4\u00e4rityksess\u00e4 k\u00e4<span class=\"_ _d\"></span>ytetyist\u00e4 rahoituk<span class=\"_ _0\"></span>sellisista ole<span class=\"_ _0\"></span>tuksist<span class=\"_ _0\"></span>a t\u00e4rk<span class=\"_ _d\"></span>ein on diskontt<span class=\"_ _d\"></span>okork<span class=\"_ _d\"></span>o. Asianmukainen disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n jokaisen vuoden lopussa ja sit\u00e4 k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>et\u00e4\u00e4n lask<span class=\"_ _d\"></span>ettaessa nykyarv<span class=\"_ _d\"></span>o el\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oitteiden t\u00e4<span class=\"_ _d\"></span>ytt\u00e4miseksi edell<span class=\"_ _d\"></span>ytett\u00e4<span class=\"_ _0\"></span>ville arvioiduille v<span class=\"_ _0\"></span>astaisille r<span class=\"_ _0\"></span>ahavirr<span class=\"_ _d\"></span>oille. Asianmukaista disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oa m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 ot<span class=\"_ _d\"></span>etaan huomioon maasta riippuen yrityst<span class=\"_ _0\"></span>en tai val<span class=\"_ _d\"></span>tion liikk<span class=\"_ _d\"></span>eeseen laskemien k<span class=\"_ _d\"></span>orkealaa<span class=\"_ _0\"></span>tuisten joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen tuotto tarkast<span class=\"_ _0\"></span>eluhetk<span class=\"_ _d\"></span>ell\u00e4. N\u00e4m\u00e4 lainat o<span class=\"_ _d\"></span>vat sen v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4isi\u00e4, jossa etuude<span class=\"_ _0\"></span>t makse<span class=\"_ _0\"></span>taan, ja niiden juoksuaika on l\u00e4hel<span class=\"_ _0\"></span>l\u00e4 el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>oimassaoloajan pituutta. Muut el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat k<span class=\"_ _d\"></span>esk<span class=\"_ _0\"></span>eiset ole<span class=\"_ _0\"></span>tukse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t rahoituk<span class=\"_ _0\"></span>sellisia ole<span class=\"_ _0\"></span>tuksia, kut<span class=\"_ _0\"></span>en odot<span class=\"_ _0\"></span>etut palkk<span class=\"_ _d\"></span>ojen ja el\u00e4kkeiden k<span class=\"_ _d\"></span>orotuk<span class=\"_ _d\"></span>set, sek\u00e4 v<span class=\"_ _0\"></span>\u00e4est\u00f6<span class=\"_ _0\"></span>tilastollisia ol<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sia, kuten elini\u00e4n odott<span class=\"_ _d\"></span>een.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernilla on lukuisia ty<span class=\"_ _d\"></span>\u00f6ntekij\u00f6iden el\u00e4k<span class=\"_ _0\"></span>eturvan k<span class=\"_ _0\"></span>attamisek<span class=\"_ _d\"></span>si tehtyj\u00e4 el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yj<span class=\"_ _4\"></span>\u00e4 eri puolilla maailmaa. El\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yt on tehty paikallist<span class=\"_ _d\"></span>en lakien ja vakiin<span class=\"_ _0\"></span>tuneiden k\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6jen mukaisesti mak<span class=\"_ _d\"></span>su- tai etuuspohjaisten j\u00e4rjestel<span class=\"_ _d\"></span>yjen puitteissa. E<span class=\"_ _d\"></span>tuuspohjaisissa j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 on m\u00e4\u00e4ritel<span class=\"_ _d\"></span>ty makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>e, mahdolliset ty<span class=\"_ _0\"></span>\u00f6kyvytt\u00f6myysk<span class=\"_ _d\"></span>orvaukse<span class=\"_ _0\"></span>t ja ty<span class=\"_ _0\"></span>\u00f6suht<span class=\"_ _0\"></span>een irtisanomisen yhte<span class=\"_ _d\"></span>ydess\u00e4 suorit<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>at etuudet. E<span class=\"_ _0\"></span>l\u00e4k<span class=\"_ _0\"></span>e-edut m\u00e4\u00e4r\u00e4ytyv\u00e4<span class=\"_ _d\"></span>t n\u00e4iss\u00e4 j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yiss\u00e4 yleens\u00e4 perustuen ty\u00f6<span class=\"_ _d\"></span>vuosien m\u00e4\u00e4r\u00e4\u00e4n ja loppupalkkaan. Suurin osa (<span class=\"_ _d\"></span>noin 90%<span class=\"_ _d\"></span>) konsernin e<span class=\"_ _0\"></span>tuuspohjaisista j\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 on Ruotsissa. K<span class=\"_ _d\"></span>onsernin etuuspohjaisiin el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yihin maksamat ja rahast<span class=\"_ _d\"></span>oidut er\u00e4t vastaa<span class=\"_ _d\"></span>vat kunkin maan paikallist<span class=\"_ _d\"></span>en viranomaisten vaa<span class=\"_ _d\"></span>timuksia. Yht<span class=\"_ _0\"></span>eenv<span class=\"_ _d\"></span>eto ty<span class=\"_ _d\"></span>\u00f6suht<span class=\"_ _0\"></span>een p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>eisten etuuk<span class=\"_ _d\"></span>sien v<span class=\"_ _0\"></span>aikutuk<span class=\"_ _0\"></span>sesta <span class=\"_ _172\"></span>tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sess\u00e4 <table class=\"s w518 hd9\" id=\"_88d94727-91b9-485f-ae80-ff8524bec306\"><tr><td class=\"c n x18b y1a98 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x792 y1a98 w519 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x43e y1a98 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1884 w51a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahastoimattomien<span class=\"_ _0\"></span> vel<span class=\"_ _d\"></span>voitteiden<span class=\"_ _0\"></span> nykyarvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x793 y1884 w51b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x251 y1884 w51c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">38<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a99 w51d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahastoitujen<span class=\"_ _0\"></span> vel<span class=\"_ _d\"></span>voitteiden<span class=\"_ _0\"></span> nykyarvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x794 y1a99 w51e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x795 y1a99 w51f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a9a w520 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Varoje<span class=\"_ _4\"></span>n k\u00e4yp<span class=\"_ _4\"></span>\u00e4 ar<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x796 y1a9a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x797 y1a9a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a9b w522 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls33 ws46\">N<span class=\"_ _4\"></span>ettove<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ka<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x798 y1a9b w523 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x799 y1a9b w524 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a9c w525 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">N<span class=\"_ _4\"></span>ettovel<span class=\"_ _4\"></span>ka t<span class=\"_ _4\"></span>ase<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79a y1a9c w526 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">4<span class=\"_ _4\"></span>3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79b y1a9c w527 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">38,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a9d w528 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ne<span class=\"_ _4\"></span>ttovara t<span class=\"_ _4\"></span>ase<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>sa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79c y1a9d w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79d y1a9d w4e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190b w529 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kulut<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>aksuperust<span class=\"_ _d\"></span>eis<span class=\"_ _4\"></span>ista<span class=\"_ _d\"></span> el<span class=\"_ _4\"></span>\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjest<span class=\"_ _d\"></span>elyist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79e y190b w52a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">30,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x79f y190b w52b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">35,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a9e ff11 fs4 fc3 sc0 ls2a ws3d\">Kul<span class=\"_ _0\"></span>ut e<span class=\"_ _0\"></span>tuuspohjaisista<span class=\"_ _0\"></span> el\u00e4kej\u00e4rje<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>yist\u00e4<span class=\"_ _0\"></span> ja muist<span class=\"_ _0\"></span>a </td><td></td><td></td></tr><tr><td class=\"c n x18b y190d w52c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ty\u00f6suht<span class=\"_ _d\"></span>een p\u00e4\u00e4ttym<span class=\"_ _4\"></span>isen<span class=\"_ _0\"></span> j\u00e4lkeisist<span class=\"_ _0\"></span>\u00e4 e<span class=\"_ _0\"></span>tuuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a0 y190d w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a1 y190d w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a2a w52d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _0\"></span>ulu t<span class=\"_ _0\"></span>uloslask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a2 y1a2a w52e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">32<span class=\"_ _93\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a3 y1a2a w52f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1a9f ff11 fs4 fc3 sc0 ls2a ws3d\">Arvonmuutos<span class=\"_ _d\"></span> etuuspohjaisista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 </td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1aa0 ff11 fs4 fc3 sc0 ls0 ws0\">ja m<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>sta t<span class=\"_ _4\"></span>y\u00f6s<span class=\"_ _4\"></span>uhtee<span class=\"_ _4\"></span>n p\u00e4<span class=\"_ _4\"></span>\u00e4tt<span class=\"_ _4\"></span>ym<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>n j\u00e4<span class=\"_ _4\"></span>lkeis<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>t\u00e4 </td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w530 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">etuuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a4 y1890 w531 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a5 y1890 w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w533 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Arvonmuut<span class=\"_ _0\"></span>os laajassa<span class=\"_ _d\"></span> tuloslask<span class=\"_ _0\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a6 y1873 w534 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7a7 y1873 w535 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">2,9<span class=\"_ _2e6\"> </span></div></td></tr></table>Odot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vissa ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t suoritukse<span class=\"_ _d\"></span>t etuuspohjaisten j\u00e4rjestel<span class=\"_ _d\"></span>yiden varoihin seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>an tilikauden aikana o<span class=\"_ _d\"></span>vat 0<span class=\"_ _d\"></span>,5 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 0,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) miljoonaa euroa. E<span class=\"_ _d\"></span>tuuspohjaisten v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden duraation paino<span class=\"_ _d\"></span>tettu k<span class=\"_ _d\"></span>eskiarvo tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 oli 16,<span class=\"_ _d\"></span>6 (31<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>12.2023: 16,5<span class=\"_ _0\"></span>) <span class=\"_ _172\"></span>vuotta.<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs3a7\">El\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _d\"></span>elan <span class=\"_ _1ea\"></span>t\u00e4sm\u00e4yty<span class=\"_ _0\"></span>slask<span class=\"_ _d\"></span>elma <span class=\"_ _236\"></span>    </div><table class=\"s w536 hda\" id=\"_ca39d87e-128c-4606-ad04-6df3974ab515\"><tr><td></td><td class=\"t m0 x7a8 h17 y1aa1 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td class=\"t m0 x7a9 h17 y1aa1 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h17 y1aa2 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td class=\"t m0 x7ab h17 y1aa2 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td></td></tr><tr><td></td><td class=\"t m0 x7ac h17 y1aa3 ff10 fsb fc3 sc0 ls1d ws30\">vel<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td class=\"t m0 x776 h17 y1aa3 ff10 fsb fc3 sc0 ls0 ws0\">varo<span class=\"_ _4\"></span>jen k\u00e4y<span class=\"_ _4\"></span>p\u00e4 </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1aa4 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7ad h17 y1aa4 ff10 fsb fc3 sc0 lsfc ws110\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></td><td class=\"c n x7ae y1aa5 w1a1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7af y1aa5 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aa6 w538 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">1.1.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b0 y1aa6 w3f7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b1 y1aa6 w134 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b2 y1aa6 w539 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aa7 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden ty\u00f6suoritukseen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aa8 w53a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">perustuva<span class=\"_ _0\"></span>t menot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b3 y1aa8 w357 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b4 y1aa8 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b5 y1aa8 w357 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aa9 w53b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Korkok<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>u (<span class=\"_ _d\"></span>+<span class=\"_ _d\"></span>) / -t<span class=\"_ _4\"></span>uotto (-<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b6 y1aa9 w382 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b7 y1aa9 w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b8 y1aa9 w8b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aaa ff11 fs4 fc3 sc0 ls20 ws33\">Aiempaan ty\u00f6suoritukseen<span class=\"_ _d\"></span> peru<span class=\"_ _4\"></span>stuv<span class=\"_ _d\"></span>a </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aab w53d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">meno<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7b9 y1aab w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ba y1aab w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bb y1aab w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aac ff11 fs4 fc3 sc0 ls2a ws3d\">Arvon uudell<span class=\"_ _d\"></span>eenm<span class=\"_ _4\"></span>\u00e4\u00e4ritys:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1aad ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn kuuluvien<span class=\"_ _d\"></span> varojen </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1aae ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>otto poi<span class=\"_ _4\"></span>s lu<span class=\"_ _4\"></span>kie<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>sl<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>kelm<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1aaf w53e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">k<span class=\"_ _4\"></span>ir<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>att<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bc y1aaf w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bd y1aaf wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7be y1aaf wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab0 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1ab1 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1a9c w53f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">v\u00e4e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _0\"></span>ilast<span class=\"_ _d\"></span>ollisissa ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7bf y1a9c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c0 y1a9c w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c1 y1a9c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab2 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1ab3 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18e2 w540 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">talo<span class=\"_ _0\"></span>udellisissa<span class=\"_ _0\"></span> ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c2 y18e2 w541 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c3 y18e2 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c4 y18e2 w44 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1ab4 ff11 fs4 fc3 sc0 ls0 ws0\">Kokemu<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>uste<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) ja </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w542 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">t<span class=\"_ _4\"></span>a<span class=\"_ _93\"></span>p<span class=\"_ _93\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> (+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c5 y18c4 w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c6 y18c4 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c7 y18c4 w543 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w544 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sivo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-) / tapp<span class=\"_ _4\"></span>iot (<span class=\"_ _d\"></span>+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c8 y18a5 w545 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7c9 y18a5 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ca y18a5 w546 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w547 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>y\u00f6nant<span class=\"_ _d\"></span>ajan suorittamat<span class=\"_ _d\"></span> maksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cb y18a6 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cc y18a6 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cd y18a6 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w548 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">M<span class=\"_ _4\"></span>akset<span class=\"_ _4\"></span>ut etu<span class=\"_ _4\"></span>udet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ce y18a7 w549 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cf y18a7 w295 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d0 y18a7 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w516 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>elv<span class=\"_ _0\"></span>oitteen t<span class=\"_ _0\"></span>\u00e4ytt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d1 y1992 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d2 y1992 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d3 y1992 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w54b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Osittaisjak<span class=\"_ _0\"></span>autumisen<span class=\"_ _d\"></span> vaikutus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d4 y1890 w26a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d5 y1890 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c6 y1890 w54c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w54d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsfd ws111\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d6 y1873 w54e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">43,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d7 y1873 w13e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7d8 y1873 w54f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w550 hdb\" id=\"_4af185cf-ed25-4639-900d-8ee4d501dc43\"><tr><td></td><td class=\"t m0 x7d9 h17 y1ab5 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td class=\"t m0 x7da h17 y1ab5 ff10 fsb fc3 sc0 ls1d ws30\">J\u00e4rjestel<span class=\"_ _d\"></span>yyn </td><td></td></tr><tr><td></td><td class=\"t m0 x7db h17 y1ab6 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td class=\"t m0 x7dc h17 y1ab6 ff10 fsb fc3 sc0 ls1f ws32\">sis\u00e4l<span class=\"_ _0\"></span>tyvien </td><td></td></tr><tr><td></td><td class=\"t m0 x7dd h17 y1ab7 ff10 fsb fc3 sc0 ls1d ws30\">vel<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td class=\"t m0 x7de h17 y1ab7 ff10 fsb fc3 sc0 ls0 ws0\">varo<span class=\"_ _4\"></span>jen k\u00e4y<span class=\"_ _4\"></span>p\u00e4 </td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1ab8 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h17 y1ab8 ff10 fsb fc3 sc0 lsfc ws110\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></td><td class=\"c n x7e0 y1ab9 w551 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e1 y1ab9 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aba w552 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">1.1.202<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e2 y1aba w553 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">36,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e3 y1aba w554 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e4 y1aba w555 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">34<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1abb ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden ty\u00f6suoritukseen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1abc w556 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">perustuva<span class=\"_ _0\"></span>t menot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e5 y1abc w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e6 y1abc we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e7 y1abc w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1abd w558 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Korkok<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>u (<span class=\"_ _d\"></span>+<span class=\"_ _d\"></span>) / -t<span class=\"_ _4\"></span>uotto (-<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e8 y1abd w3de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7e9 y1abd w13b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x67b y1abd w559 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1abe ff11 fs4 fc3 sc0 ls20 ws33\">Aiempaan ty\u00f6suoritukseen<span class=\"_ _d\"></span> peru<span class=\"_ _4\"></span>stuv<span class=\"_ _d\"></span>a </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1abf w53d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">meno<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ea y1abf w23e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ba y1abf w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7eb y1abf w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ac0 ff11 fs4 fc3 sc0 ls2a ws3d\">Arvon uudell<span class=\"_ _d\"></span>eenm<span class=\"_ _4\"></span>\u00e4\u00e4ritys:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac1 ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn kuuluvien<span class=\"_ _d\"></span> varojen </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac2 ff11 fs4 fc3 sc0 ls0 ws0\">tu<span class=\"_ _4\"></span>otto poi<span class=\"_ _4\"></span>s lu<span class=\"_ _4\"></span>kie<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>sl<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>kelm<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1ac3 w55a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">k<span class=\"_ _4\"></span>ir<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>att<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ec y1ac3 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ed y1ac3 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ee y1ac3 w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac4 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac5 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1a9d w53f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">v\u00e4e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _0\"></span>ilast<span class=\"_ _d\"></span>ollisissa ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ef y1a9d w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f0 y1a9d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f1 y1a9d w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac6 ff11 fs4 fc3 sc0 ls0 ws0\">Vaku<span class=\"_ _4\"></span>utu<span class=\"_ _4\"></span>sm<span class=\"_ _4\"></span>atem<span class=\"_ _4\"></span>aatt<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac7 ff11 fs4 fc3 sc0 ls0 ws0\">ja t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>piot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) j<span class=\"_ _4\"></span>ohtu<span class=\"_ _4\"></span>en m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>toksi<span class=\"_ _4\"></span>sta </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1996 w540 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">talo<span class=\"_ _0\"></span>udellisissa<span class=\"_ _0\"></span> ole<span class=\"_ _d\"></span>tuksissa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f2 y1996 w55b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f3 y1996 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f4 y1996 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ac8 ff11 fs4 fc3 sc0 ls0 ws0\">Kokemu<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>uste<span class=\"_ _4\"></span>iset vo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) ja </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18a5 w55c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">t<span class=\"_ _4\"></span>a<span class=\"_ _93\"></span>p<span class=\"_ _93\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span> (+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f5 y18a5 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f6 y18a5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f7 y18a5 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w544 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Valuu<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span>ku<span class=\"_ _4\"></span>rs<span class=\"_ _4\"></span>sivo<span class=\"_ _4\"></span>itot (<span class=\"_ _0\"></span>-) / tapp<span class=\"_ _4\"></span>iot (<span class=\"_ _d\"></span>+)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f8 y18a6 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7f9 y18a6 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fa y18a6 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w547 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>y\u00f6nant<span class=\"_ _d\"></span>ajan suorittamat<span class=\"_ _d\"></span> maksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7cb y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fb y18a7 w55e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fc y18a7 w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w560 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">M<span class=\"_ _4\"></span>akset<span class=\"_ _4\"></span>ut etu<span class=\"_ _4\"></span>udet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fd y1992 w561 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7fe y1992 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x7ff y1992 w562 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w516 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>elv<span class=\"_ _0\"></span>oitteen t<span class=\"_ _0\"></span>\u00e4ytt\u00e4minen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x800 y18f4 w53c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x801 y18f4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x802 y18f4 w563 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w564 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x803 y1873 w565 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x804 y1873 w566 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x805 y1873 w567 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table>V<span class=\"_ _2\"></span>arojen ja v<span class=\"_ _d\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en jakautuminen maan<span class=\"_ _d\"></span>tieteellisesti <span class=\"_ _9f\"> </span><table class=\"s w568 hdc\" id=\"_4143fb34-6ce0-4137-a4f0-50cec06e9e2c\"><tr><td class=\"c n x18b y1ac9 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x806 y1ac9 w569 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc6 wsd9\">Ruot<span class=\"_ _4\"></span>si<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x807 y1ac9 w56a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x808 y1ac9 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1aca ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn sis\u00e4l<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>yvien v<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>voitt<span class=\"_ _0\"></span>eiden </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1acb ff11 fs4 fc3 sc0 ls67 ws7c\">nyk<span class=\"_ _4\"></span>ya<span class=\"_ _4\"></span>rvot<span class=\"_ _4\"></span>:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1acc w56b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80a y1acc w56c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80b y1acc w56d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">5,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80c y1acc w555 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">43<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y1acd w56e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80d y1acd w1e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">34,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80e y1acd w56f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x80f y1acd w3f7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1ace ff11 fs4 fc3 sc0 ls20 ws33\">J\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn sis\u00e4l<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>yvien var<span class=\"_ _0\"></span>ojen <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1acf ff11 fs4 fc3 sc0 ls51 ws69\">k\u00e4y<span class=\"_ _4\"></span>p\u00e4 a<span class=\"_ _4\"></span>rvo:<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1ad0 w56b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x810 y1ad0 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x811 y1ad0 w2c7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x812 y1ad0 w2c7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y195a w56e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x813 y195a w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x814 y195a w2c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x815 y195a w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr></table>J\u00e4rjestel<span class=\"_ _d\"></span>yn vara<span class=\"_ _d\"></span>t sis\u00e4<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t p\u00e4\u00e4osin hyv<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _d\"></span>yttyj<span class=\"_ _4\"></span>\u00e4 vakuutuk<span class=\"_ _d\"></span>sia.  E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _4\"></span>: k\u00e4<span class=\"_ _d\"></span>ytetyt v<span class=\"_ _d\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t olettamuk<span class=\"_ _d\"></span>set <table class=\"s w570 hdd\" id=\"_f557d1f7-5e83-4787-b629-dd5d1b4b11f4\"><tr><td class=\"c n x18b y1ad1 w571 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">%<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x816 y1ad1 w569 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc6 wsd9\">Ru<span class=\"_ _4\"></span>otsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x817 y1ad1 w572 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ut ma<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w573 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span> 20<span class=\"_ _4\"></span>24 / 2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x818 y18a8 w574 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>.1 / 3.<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x819 y18a8 w575 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2<span class=\"_ _4\"></span>.8 / 3<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ad2 w576 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>le<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> palkankoro<span class=\"_ _0\"></span>tusolettama 202<span class=\"_ _d\"></span>4 / 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81a y1ad2 w577 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>3 / 1<span class=\"_ _4\"></span>.9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81b y1ad2 w578 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">3<span class=\"_ _4\"></span>.1 / 3.<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w579 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">El\u00e4kkeiden k<span class=\"_ _d\"></span>orotusolettama 202<span class=\"_ _d\"></span>4 / 2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81c y1873 w57a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>8 / 1<span class=\"_ _4\"></span>.6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81d y1873 w57b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">2.<span class=\"_ _4\"></span>2 / 2.<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table>* Painot<span class=\"_ _d\"></span>ettu keskiarv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3b5\">Disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko on m\u00e4\u00e4rit<span class=\"_ _0\"></span>etty erik<span class=\"_ _0\"></span>seen kullekin j\u00e4rjestel<span class=\"_ _d\"></span>ylle, ja k<span class=\"_ _d\"></span>orko perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3b6\">mahdollisuuksien muk<span class=\"_ _0\"></span>aan k<span class=\"_ _d\"></span>orkean luo<span class=\"_ _0\"></span>ttoluokituk<span class=\"_ _d\"></span>sen omaavien ja valuutal<span class=\"_ _d\"></span>taan sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3b7\">k<span class=\"_ _d\"></span>estol<span class=\"_ _0\"></span>taan el\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elkaa vastaavien yrity<span class=\"_ _d\"></span>svel<span class=\"_ _0\"></span>kakirjojen tuottoon. Ruo<span class=\"_ _0\"></span>tsissa k\u00e4yt<span class=\"_ _d\"></span>etty </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3b8\">disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orko perustuu ruot<span class=\"_ _0\"></span>salaisten asun<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>vakuudellist<span class=\"_ _0\"></span>en joukk<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkakirjalainojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3b9\">tuott<span class=\"_ _0\"></span>oon ja Norjassa k\u00e4yt<span class=\"_ _d\"></span>etty diskon<span class=\"_ _d\"></span>ttok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>o norjalaisten v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>kuudellist<span class=\"_ _d\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ba\">v<span class=\"_ _0\"></span>elkakirjojen tuottoon. E<span class=\"_ _d\"></span>uromaissa k\u00e4yt<span class=\"_ _d\"></span>etty kork<span class=\"_ _d\"></span>o perustuu eurom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3bb\">yritys<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkakirjalainoista lask<span class=\"_ _d\"></span>etun iBo<span class=\"_ _0\"></span>xx<span class=\"_ _d\"></span>-indeksin tuo<span class=\"_ _0\"></span>ttoon. <span class=\"_ _7d\"> </span> <span class=\"_ _f8\"> </span> </div>Herkkyysanal<span class=\"_ _d\"></span>yysi k<span class=\"_ _d\"></span>esk<span class=\"_ _d\"></span>eisten vakuutusma<span class=\"_ _d\"></span>temaattisten ole<span class=\"_ _d\"></span>tusten v<span class=\"_ _0\"></span>aikutuk<span class=\"_ _0\"></span>sesta <span class=\"_ _172\"></span>etuuspohjaiseen <span class=\"_ _1ea\"></span>v<span class=\"_ _0\"></span>elkaan<table class=\"s w57c hde\" id=\"_ae6303ac-e240-4a6c-85a3-3a6eeb598324\"><tr><td class=\"c n x18b y1ad3 w571 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">%<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81e y1ad3 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x81f y1ad3 w57e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad4 ff10 fs4 fc3 sc0 ls34 ws47\">0,5 %-<span class=\"_ _0\"></span>yk<span class=\"_ _0\"></span>sik\u00f6n<span class=\"_ _d\"></span> lis\u00e4y<span class=\"_ _0\"></span>s k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _d\"></span>etyss\u00e4 muuttujassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1ad5 w57f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x820 y1ad5 w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x821 y1ad5 w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1ad6 w223 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">T<span class=\"_ _d\"></span>uleva p<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>korotus<span class=\"_ _4\"></span>olett<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x822 y1ad6 w557 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x823 y1ad6 w580 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1ad7 w581 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">El<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n ko<span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x824 y1ad7 w582 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x825 y1ad7 w51f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad8 ff10 fs4 fc3 sc0 ls34 ws47\">0,5 %-<span class=\"_ _0\"></span>yk<span class=\"_ _0\"></span>sik\u00f6n<span class=\"_ _d\"></span> v\u00e4henny<span class=\"_ _d\"></span>s k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>te<span class=\"_ _d\"></span>t<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>ss\u00e4 muuttujassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y188d w57f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">D<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ko<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>tto<span class=\"_ _4\"></span>kor<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x826 y188d w583 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x827 y188d w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a96 w223 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">T<span class=\"_ _d\"></span>uleva p<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>korotus<span class=\"_ _4\"></span>olett<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x828 y1a96 w584 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x829 y1a96 w160 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a97 w581 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">El<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n ko<span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82a y1a97 w189 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82b y1a97 w585 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ad9 ff10 fs4 fc3 sc0 ls1d ws30\">Elinaikaodotteen muutos<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1949 w586 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kasvu<span class=\"_ _d\"></span> yhdell\u00e4 vuodella<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82c y1949 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82d y1949 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1873 w587 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Lasku yhdell\u00e4<span class=\"_ _d\"></span> vuodella<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82e y1873 w588 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x82f y1873 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Yll\u00e4 ole<span class=\"_ _d\"></span>va taulukk<span class=\"_ _d\"></span>o sis\u00e4lt<span class=\"_ _0\"></span>\u00e4\u00e4 yhteen<span class=\"_ _d\"></span>vedon ulk<span class=\"_ _d\"></span>opuo<span class=\"_ _4\"></span>list<span class=\"_ _0\"></span>en aktuaarien kullekin j\u00e4rjestel<span class=\"_ _d\"></span>ylle suorittamasta herkkyysanal<span class=\"_ _d\"></span>yysist\u00e4 merkitt\u00e4vien v<span class=\"_ _d\"></span>akuutusmatemaattist<span class=\"_ _d\"></span>en muuttujien<span class=\"_ _4\"></span> osal<span class=\"_ _d\"></span>ta. Herkky<span class=\"_ _4\"></span>ysanal<span class=\"_ _d\"></span>yysi on suorite<span class=\"_ _d\"></span>ttu y<span class=\"_ _4\"></span>hdelle muuttujal<span class=\"_ _0\"></span>le k<span class=\"_ _d\"></span>errallaan olettaen, e<span class=\"_ _0\"></span>tt\u00e4 muut muuttujat p<span class=\"_ _d\"></span>ysyv\u00e4<span class=\"_ _d\"></span>t ennallaan, ja olettamalla muuttujalle t<span class=\"_ _0\"></span>auluk<span class=\"_ _d\"></span>on mukainen muutos riippumatt<span class=\"_ _0\"></span>a t\u00e4m\u00e4n todel<span class=\"_ _0\"></span>lisesta muutok<span class=\"_ _d\"></span>sesta. N\u00e4in ollen herkkyysanal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysin tark<span class=\"_ _d\"></span>oituksena ei ole m\u00e4\u00e4ritt\u00e4\u00e4 mahdollisia tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>via muutoksia el\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan m\u00e4\u00e4r\u00e4ss\u00e4, vaan ha<span class=\"_ _d\"></span>vainnollistaa v<span class=\"_ _d\"></span>elan arvon herkkyytt\u00e4 n\u00e4ille riskit<span class=\"_ _d\"></span>ekij<span class=\"_ _4\"></span>\u00f6ille<span class=\"_ _d\"></span>, j<span class=\"_ _4\"></span>oiden todellinen muu<span class=\"_ _0\"></span>tos v<span class=\"_ _d\"></span>oi erota esit<span class=\"_ _d\"></span>etyist\u00e4 arv<span class=\"_ _0\"></span>oista. Esit<span class=\"_ _0\"></span>etyn herkkyysanal<span class=\"_ _d\"></span>yysin katta<span class=\"_ _d\"></span>vuus<span class=\"_ _4\"></span> on 93 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 94<span class=\"_ _2\"></span>) prosenttia taseen e<span class=\"_ _0\"></span>tuuspohjaisesta v<span class=\"_ _d\"></span>elasta.<span class=\"_ _2e6\"> </span>Yll\u00e4 esite<span class=\"_ _d\"></span>tty herkky<span class=\"_ _4\"></span>ysanal<span class=\"_ _d\"></span>yysi tarkast<span class=\"_ _0\"></span>elee ainoastaan muuttujien v<span class=\"_ _0\"></span>aikutusta el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkaan huomioimatt<span class=\"_ _0\"></span>a j\u00e4rjestel<span class=\"_ _d\"></span>yn varoja. V<span class=\"_ _2\"></span>aikka k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>omuutoksesta aiheutuukin merkitt\u00e4vin riski j\u00e4rjestel<span class=\"_ _d\"></span>ylle herkkyysanal<span class=\"_ _d\"></span>yysin perusteella, k\u00e4<span class=\"_ _d\"></span>yt\u00e4nn\u00f6ss\u00e4 j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yn var<span class=\"_ _d\"></span>oihin kuuluvat v<span class=\"_ _d\"></span>elkainstrumenttisijoitukse<span class=\"_ _0\"></span>t kumoav<span class=\"_ _d\"></span>at osittain k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oherkkyyden vaikutusta. J\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn varoihin kuul<span class=\"_ _0\"></span>uu my<span class=\"_ _d\"></span>\u00f6s instrumentteja, kuten osakk<span class=\"_ _d\"></span>eita ja rahast<span class=\"_ _0\"></span>oja, joiden ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onvaih<span class=\"_ _0\"></span>telut l<span class=\"_ _d\"></span>yhy<span class=\"_ _d\"></span>ell\u00e4 aikav<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lill\u00e4 v<span class=\"_ _d\"></span>oivat ol<span class=\"_ _0\"></span>la merkitt\u00e4vi\u00e4 mutt<span class=\"_ _0\"></span>a joista saata<span class=\"_ _0\"></span>van tuo<span class=\"_ _0\"></span>ton odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan pitk\u00e4ll\u00e4 aik<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>\u00e4lill\u00e4 ylitt\u00e4v<span class=\"_ _d\"></span>\u00e4n yritysv<span class=\"_ _d\"></span>elkakirjoista saatav<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span> tuot<span class=\"_ _0\"></span>on. J\u00e4rjestel<span class=\"_ _d\"></span>yn var<span class=\"_ _0\"></span>ojen tuottok<span class=\"_ _d\"></span>ehitykseen liittyv\u00e4<span class=\"_ _0\"></span>t riskit o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t merkitt\u00e4vi\u00e4 johtuen sek\u00e4 var<span class=\"_ _d\"></span>ojen abso<span class=\"_ _4\"></span>luuttisesta e<span class=\"_ _d\"></span>tt\u00e4 suhteellisest<span class=\"_ _0\"></span>a m\u00e4\u00e4r\u00e4st\u00e4 v<span class=\"_ _d\"></span>errattuna j\u00e4rjestel<span class=\"_ _d\"></span>yn v<span class=\"_ _0\"></span>elkaan. Riski\u00e4 p<span class=\"_ _d\"></span>yrit\u00e4\u00e4n v\u00e4hent\u00e4m\u00e4\u00e4n sopiv<span class=\"_ _0\"></span>alla sijoitusallokaa<span class=\"_ _d\"></span>tio<span class=\"_ _4\"></span>lla sek<span class=\"_ _0\"></span>\u00e4 riskin ja tuot<span class=\"_ _0\"></span>on tasapainolla. M\u00e4\u00e4rite<span class=\"_ _d\"></span>tyn el\u00e4ke<span class=\"_ _d\"></span>velan suuruus perustuu t\u00e4m\u00e4n hetkiseen parhaaseen arvioon elinajanodotteest<span class=\"_ _0\"></span>a. Mik\u00e4li elinajanodot<span class=\"_ _0\"></span>e osoittautuu aliarvioiduksi, m<span class=\"_ _d\"></span>y\u00f6s el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjattu m\u00e4\u00e4r\u00e4 on riitt<span class=\"_ _0\"></span>\u00e4m\u00e4t<span class=\"_ _0\"></span>\u00f6n. Elinajanarvioon liittyv\u00e4 ep\u00e4v<span class=\"_ _d\"></span>armuus aiheuttaa n\u00e4in riski\u00e4 j\u00e4rjestel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ll<span class=\"_ _0\"></span>e.<span class=\"_ _2e6\"> </span>O",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "3.<span class=\"_ _d\"></span>4 El\u00e4k<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>el<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t El\u00e4k<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin el\u00e4kej\u00e4rjestel<span class=\"_ _d\"></span>yt noudatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t eri maiden paikallisia s\u00e4\u00e4nn\u00f6st<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 ja k\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6j\u00e4. N\u00e4m\u00e4 el\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt luokitellaan jok<span class=\"_ _d\"></span>o maksu- tai etuuspohjaisik<span class=\"_ _0\"></span>si j\u00e4rjestel<span class=\"_ _d\"></span>yiksi.<span class=\"_ _2e6\"> </span>Maksupohjaise<span class=\"_ _0\"></span>t j\u00e4rjestel<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at ty<span class=\"_ _d\"></span>\u00f6suhteen p\u00e4\u00e4ttymisen j\u00e4lk<span class=\"_ _d\"></span>eisi\u00e4 etuuksia k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via j<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yj\u00e4, j<span class=\"_ _4\"></span>oiden mukaisesti k<span class=\"_ _d\"></span>onserni suorittaa kiint<span class=\"_ _0\"></span>eit\u00e4 maksuja erillisell<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6lle ilman oik<span class=\"_ _0\"></span>eudellista tai t<span class=\"_ _d\"></span>osiasia<span class=\"_ _4\"></span>llist<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voit<span class=\"_ _0\"></span>etta suorittaa lis\u00e4maksuja, jos rahast<span class=\"_ _0\"></span>olla ei ole riitt\u00e4<span class=\"_ _0\"></span>v\u00e4sti v<span class=\"_ _d\"></span>aroja kaikkien niiden ty<span class=\"_ _0\"></span>\u00f6suhde-<span class=\"_ _2e6\"> </span>etuuk<span class=\"_ _0\"></span>sien suorittamiseen, jotka perustuv<span class=\"_ _d\"></span>at tarkastel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>ana olev<span class=\"_ _0\"></span>an kauden ja aikaisempien kausien ty<span class=\"_ _d\"></span>\u00f6suoritukseen. K<span class=\"_ _d\"></span>onsernin suoritukset mak<span class=\"_ _d\"></span>supohjaisiin j\u00e4rjestel<span class=\"_ _d\"></span>yihin kirjataan kuluksi sil<span class=\"_ _0\"></span>le tilikaudell<span class=\"_ _0\"></span>e, jota v<span class=\"_ _d\"></span>eloitus k<span class=\"_ _d\"></span>oskee.<span class=\"_ _2e6\"> </span>E<span class=\"_ _d\"></span>tuuspohjaiset j\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yt ov<span class=\"_ _0\"></span>at el\u00e4k<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yit\u00e4, joissa k<span class=\"_ _0\"></span>onserni itse vastaa el\u00e4k<span class=\"_ _d\"></span>emaksuv<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteista ja k<span class=\"_ _0\"></span>antaa riskin v<span class=\"_ _0\"></span>astuuv<span class=\"_ _0\"></span>elan arv<span class=\"_ _0\"></span>on sek\u00e4 var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en tuot<span class=\"_ _d\"></span>on muutoksista. E<span class=\"_ _d\"></span>tuuspohjaisista el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4 merkit\u00e4\u00e4n taseeseen v<span class=\"_ _d\"></span>ela<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>si v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een raportoin<span class=\"_ _d\"></span>tikauden p\u00e4\u00e4ttymisp\u00e4iv\u00e4n nyky<span class=\"_ _d\"></span>arvo, josta v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n j\u00e4rjestel<span class=\"_ _d\"></span>yyn kuuluvat v<span class=\"_ _0\"></span>arat k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon arvoste<span class=\"_ _d\"></span>ttuna<span class=\"_ _4\"></span>. K<span class=\"_ _d\"></span>unkin merkitt\u00e4v\u00e4n el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>est<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>yn osalta e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn el\u00e4k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vastuun m\u00e4\u00e4ritt<span class=\"_ _0\"></span>\u00e4\u00e4 vuosittain riippumat<span class=\"_ _0\"></span>on aktuaari k\u00e4ytt\u00e4en ennak<span class=\"_ _d\"></span>oituun etuusoik<span class=\"_ _d\"></span>eusyksikk<span class=\"_ _d\"></span>\u00f6\u00f6n perustuvaa menet<span class=\"_ _d\"></span>elm\u00e4\u00e4 (projected unit cr<span class=\"_ _d\"></span>edit method)<span class=\"_ _d\"></span>. El\u00e4ke<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen n<span class=\"_ _0\"></span>ykyarv<span class=\"_ _d\"></span>o saadaan diskon<span class=\"_ _0\"></span>ttaamalla arvioidut vastaise<span class=\"_ _d\"></span>t maksettav<span class=\"_ _d\"></span>at rahavirr<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>ytt\u00e4en disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orkona j\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>vilta laina-ajoil<span class=\"_ _d\"></span>taan ja valuutoil<span class=\"_ _d\"></span>taan makse<span class=\"_ _d\"></span>ttavia el\u00e4k<span class=\"_ _0\"></span>e-etuuksia v<span class=\"_ _d\"></span>astaavia yrityst<span class=\"_ _0\"></span>en liikk<span class=\"_ _d\"></span>eelle laskemien k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>ea<span class=\"_ _4\"></span>laatuist<span class=\"_ _d\"></span>en joukko<span class=\"_ _d\"></span>velkakirjalainojen tai v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tion liikk<span class=\"_ _d\"></span>eelle laskemien joukk<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elkakirjalainojen markkinatuott<span class=\"_ _0\"></span>oja. K\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v\u00e4<span class=\"_ _d\"></span>t disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n kussakin maassa ulk<span class=\"_ _d\"></span>opuolisen aktuaarin toimesta. Mik\u00e4li j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 kirjataan v<span class=\"_ _d\"></span>ara taseeseen, kirjattav<span class=\"_ _d\"></span>an omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4 on palautuk<span class=\"_ _0\"></span>sena j\u00e4rjestel<span class=\"_ _d\"></span>yst\u00e4 tai vast<span class=\"_ _0\"></span>aisten j\u00e4rjestel<span class=\"_ _d\"></span>yyn suorite<span class=\"_ _0\"></span>ttavien mak<span class=\"_ _d\"></span>suj<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>\u00e4hennyksen\u00e4 saa<span class=\"_ _d\"></span>tavan taloudel<span class=\"_ _0\"></span>lisen hy<span class=\"_ _d\"></span>\u00f6dyn nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>akuutusmatemaattise<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tappiot liittyen e<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaisen j\u00e4rjestel<span class=\"_ _d\"></span>yn uudelleen arv<span class=\"_ _d\"></span>ostamiseen sek\u00e4 omaisuuser\u00e4n enimm\u00e4ism\u00e4\u00e4r\u00e4n mahdollinen vaikutus kirja<span class=\"_ _0\"></span>taan suoraan muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. E<span class=\"_ _d\"></span>tuuspo<span class=\"_ _4\"></span>hjaiseen el\u00e4k<span class=\"_ _0\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yyn liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t kor<span class=\"_ _0\"></span>ot ja kaikki muut kul<span class=\"_ _0\"></span>ut kirjataan suor<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti.<span class=\"_ _2e6\"> </span>Mik\u00e4li etuuspohjaista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 muute<span class=\"_ _0\"></span>taan tai supiste<span class=\"_ _d\"></span>taan, muutos etuudessa kirjataan v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tuloslask<span class=\"_ _d\"></span>elmaan sil<span class=\"_ _0\"></span>t\u00e4 osin kuin se perustuu etuuden saajan aiempaan ty<span class=\"_ _d\"></span>\u00f6suoritukseen.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">4<span class=\"_ _d\"></span>. T<span class=\"_ _6\"></span>ulo<span class=\"_ _2\"></span>v<span class=\"_ _d\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span> </div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>ulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elman tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t k<span class=\"_ _d\"></span>onserniyhti\u00f6iden ver<span class=\"_ _d\"></span>otett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan tuloon perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t, lask<span class=\"_ _d\"></span>ennallisten v<span class=\"_ _d\"></span>erojen muutokse<span class=\"_ _0\"></span>t ja aikaisempien kausien v<span class=\"_ _0\"></span>erojen oikaisut. V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuv<span class=\"_ _d\"></span>at tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t lask<span class=\"_ _d\"></span>etaan k\u00e4ytt\u00e4en paik<span class=\"_ _0\"></span>allisia v<span class=\"_ _d\"></span>erokant<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ja -lak<span class=\"_ _d\"></span>eja, j<span class=\"_ _4\"></span>otk<span class=\"_ _0\"></span>a on s\u00e4\u00e4detty tai k\u00e4<span class=\"_ _d\"></span>yt\u00e4nn\u00f6ss\u00e4 hyv\u00e4k<span class=\"_ _d\"></span>sytty raportoin<span class=\"_ _0\"></span>tikauden lopussa. V<span class=\"_ _2\"></span>ero kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan paitsi sil<span class=\"_ _d\"></span>t\u00e4 osin kuin se liittyy muuhun laajaan tulokseen kirjattuihin eriin, jolloin v<span class=\"_ _0\"></span>ero esit<span class=\"_ _d\"></span>et\u00e4\u00e4n muussa laajassa tuloksessa. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erot lask<span class=\"_ _d\"></span>etaan v\u00e4liaik<span class=\"_ _0\"></span>aisista eroist<span class=\"_ _0\"></span>a var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _d\"></span>elkojen v<span class=\"_ _0\"></span>eroarv<span class=\"_ _d\"></span>ojen ja kirjanpitoarv<span class=\"_ _0\"></span>ojen v\u00e4lill\u00e4 sek\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _d\"></span>erotappioista. Lask<span class=\"_ _d\"></span>ennallinen v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>a kirjataan taseeseen t\u00e4y<span class=\"_ _d\"></span>sim\u00e4\u00e4r\u00e4isen\u00e4 ja ver<span class=\"_ _d\"></span>osaaminen siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v\u00e4henn<span class=\"_ _0\"></span>ysk<span class=\"_ _d\"></span>elpoinen v\u00e4liaikainen er<span class=\"_ _0\"></span>o ja k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4t\u00f6n v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio v<span class=\"_ _d\"></span>oidaan k\u00e4ytt\u00e4\u00e4 tule<span class=\"_ _d\"></span>vien vuosien ver<span class=\"_ _d\"></span>otetta<span class=\"_ _d\"></span>vaa tuloa vastaan. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t m\u00e4\u00e4ritet\u00e4\u00e4n niiden v<span class=\"_ _d\"></span>erokant<span class=\"_ _0\"></span>ojen ja -lakien perusteella, jotka on s\u00e4\u00e4detty t<span class=\"_ _0\"></span>ai k\u00e4yt\u00e4nn\u00f6ss\u00e4 h<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _0\"></span>ytty raportoin<span class=\"_ _d\"></span>tikauden lopussa, ja joiden olete<span class=\"_ _d\"></span>taan olev<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>oimassa, kun lask<span class=\"_ _0\"></span>ennallinen v<span class=\"_ _d\"></span>erosaaminen realisoituu tai v<span class=\"_ _d\"></span>erov<span class=\"_ _d\"></span>elka suorite<span class=\"_ _d\"></span>taan. Tilanteissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen ver<span class=\"_ _d\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyy ep\u00e4v<span class=\"_ _0\"></span>armuutta, yhti\u00f6 arvioi ep\u00e4v<span class=\"_ _d\"></span>armo<span class=\"_ _4\"></span>ja v<span class=\"_ _d\"></span>eropositioita jok<span class=\"_ _0\"></span>o erikseen tai yh<span class=\"_ _d\"></span>ten\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuutena, perustuen siihen kumpi menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ytapa parhaiten ennak<span class=\"_ _d\"></span>oi ep\u00e4v<span class=\"_ _0\"></span>armuuden to<span class=\"_ _0\"></span>teutumista. Kirja<span class=\"_ _0\"></span>ttuja tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oja oikaistaan, jos pidet\u00e4\u00e4n todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isen\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomainen tai toimiv<span class=\"_ _d\"></span>altainen tuomioistuin ei hyv\u00e4k<span class=\"_ _d\"></span>sy Kalmarin tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oilmoituksella so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamaa ep\u00e4varmaa v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>\u00e4. T<span class=\"_ _2\"></span>ulov<span class=\"_ _d\"></span>eroja oikaistaan t<span class=\"_ _0\"></span>\u00e4ll\u00f6in jok<span class=\"_ _d\"></span>o perustuen arvioituun todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isimp\u00e4\u00e4n m\u00e4\u00e4r\u00e4\u00e4n tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>vaan painot<span class=\"_ _d\"></span>ettuun keskim\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4iseen ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon lopullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 huomioiden v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>viranomaisen odote<span class=\"_ _d\"></span>tun hyv\u00e4k<span class=\"_ _d\"></span>synn\u00e4n valitul<span class=\"_ _0\"></span>le v<span class=\"_ _0\"></span>erok<span class=\"_ _0\"></span>\u00e4sittel<span class=\"_ _d\"></span>ylle<span class=\"_ _2e6\"> </span>Pilari 2<span class=\"_ _2e6\"> </span>Pilari 2 on OECD:n s\u00e4\u00e4n<span class=\"_ _d\"></span>tel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>okonaisuus, jonka my<span class=\"_ _d\"></span>\u00f6t\u00e4 globaalin talouden digitalisoitumiseen liittyviin v<span class=\"_ _0\"></span>erohaast<span class=\"_ _d\"></span>eisiin pyrit\u00e4\u00e4n v<span class=\"_ _0\"></span>astaamaan ott<span class=\"_ _0\"></span>amalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n Global Anti-Base Erosion (<span class=\"_ _2\"></span>GloBE) -s\u00e4\u00e4nn\u00f6<span class=\"_ _0\"></span>t ja siihen liittyv\u00e4 15 prosen<span class=\"_ _0\"></span>tin maailmanlaajuinen v\u00e4himm\u00e4is<span class=\"_ _d\"></span>vero<span class=\"_ _d\"></span>. GloBE -s\u00e4\u00e4nn\u00f6t on ot<span class=\"_ _d\"></span>ettu laajal<span class=\"_ _0\"></span>ti k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n tammikuusta 2024 alk<span class=\"_ _0\"></span>aen maissa, joissa Kalmarilla on toimin<span class=\"_ _d\"></span>taa, mukaanlukien Suomessa, johon Kalmar on rekist<span class=\"_ _d\"></span>er\u00f6ity<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>IASB:n IA<span class=\"_ _0\"></span>S 12:een julkaisemien muut<span class=\"_ _d\"></span>osten mukaan Kalmar on so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tanut IAS 12:n kappaleessa 4A s\u00e4\u00e4de<span class=\"_ _0\"></span>tty\u00e4 poikk<span class=\"_ _d\"></span>eusta, eik\u00e4 se ole kirjannut eik\u00e4 esitt\u00e4nyt tie<span class=\"_ _0\"></span>toja Pilari 2:sta johtuvista lask<span class=\"_ _d\"></span>ennallisista v<span class=\"_ _d\"></span>erosaamisista tai -<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eloista. Pilari 2<span class=\"_ _d\"></span>-<span class=\"_ _4\"></span>liit\u00e4nn\u00e4ise<span class=\"_ _0\"></span>t tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot on esit<span class=\"_ _0\"></span>etty erill\u00e4\u00e4n muist<span class=\"_ _0\"></span>a tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oista",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "4<span class=\"_ _d\"></span>. T<span class=\"_ _6\"></span>ulo<span class=\"_ _2\"></span>v<span class=\"_ _d\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>ulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elman tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t k<span class=\"_ _d\"></span>onserniyhti\u00f6iden ver<span class=\"_ _d\"></span>otett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan tuloon perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t, lask<span class=\"_ _d\"></span>ennallisten v<span class=\"_ _d\"></span>erojen muutokse<span class=\"_ _0\"></span>t ja aikaisempien kausien v<span class=\"_ _0\"></span>erojen oikaisut. V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vaan tuloon perustuv<span class=\"_ _d\"></span>at tulo<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t lask<span class=\"_ _d\"></span>etaan k\u00e4ytt\u00e4en paik<span class=\"_ _0\"></span>allisia v<span class=\"_ _d\"></span>erokant<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ja -lak<span class=\"_ _d\"></span>eja, j<span class=\"_ _4\"></span>otk<span class=\"_ _0\"></span>a on s\u00e4\u00e4detty tai k\u00e4<span class=\"_ _d\"></span>yt\u00e4nn\u00f6ss\u00e4 hyv\u00e4k<span class=\"_ _d\"></span>sytty raportoin<span class=\"_ _0\"></span>tikauden lopussa. V<span class=\"_ _2\"></span>ero kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan paitsi sil<span class=\"_ _d\"></span>t\u00e4 osin kuin se liittyy muuhun laajaan tulokseen kirjattuihin eriin, jolloin v<span class=\"_ _0\"></span>ero esit<span class=\"_ _d\"></span>et\u00e4\u00e4n muussa laajassa tuloksessa. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erot lask<span class=\"_ _d\"></span>etaan v\u00e4liaik<span class=\"_ _0\"></span>aisista eroist<span class=\"_ _0\"></span>a var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _d\"></span>elkojen v<span class=\"_ _0\"></span>eroarv<span class=\"_ _d\"></span>ojen ja kirjanpitoarv<span class=\"_ _0\"></span>ojen v\u00e4lill\u00e4 sek\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _d\"></span>erotappioista. Lask<span class=\"_ _d\"></span>ennallinen v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>a kirjataan taseeseen t\u00e4y<span class=\"_ _d\"></span>sim\u00e4\u00e4r\u00e4isen\u00e4 ja ver<span class=\"_ _d\"></span>osaaminen siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v\u00e4henn<span class=\"_ _0\"></span>ysk<span class=\"_ _d\"></span>elpoinen v\u00e4liaikainen er<span class=\"_ _0\"></span>o ja k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4t\u00f6n v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio v<span class=\"_ _d\"></span>oidaan k\u00e4ytt\u00e4\u00e4 tule<span class=\"_ _d\"></span>vien vuosien ver<span class=\"_ _d\"></span>otetta<span class=\"_ _d\"></span>vaa tuloa vastaan. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t m\u00e4\u00e4ritet\u00e4\u00e4n niiden v<span class=\"_ _d\"></span>erokant<span class=\"_ _0\"></span>ojen ja -lakien perusteella, jotka on s\u00e4\u00e4detty t<span class=\"_ _0\"></span>ai k\u00e4yt\u00e4nn\u00f6ss\u00e4 h<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _0\"></span>ytty raportoin<span class=\"_ _d\"></span>tikauden lopussa, ja joiden olete<span class=\"_ _d\"></span>taan olev<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>oimassa, kun lask<span class=\"_ _0\"></span>ennallinen v<span class=\"_ _d\"></span>erosaaminen realisoituu tai v<span class=\"_ _d\"></span>erov<span class=\"_ _d\"></span>elka suorite<span class=\"_ _d\"></span>taan. Tilanteissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen ver<span class=\"_ _d\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyy ep\u00e4v<span class=\"_ _0\"></span>armuutta, yhti\u00f6 arvioi ep\u00e4v<span class=\"_ _d\"></span>armo<span class=\"_ _4\"></span>ja v<span class=\"_ _d\"></span>eropositioita jok<span class=\"_ _0\"></span>o erikseen tai yh<span class=\"_ _d\"></span>ten\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuutena, perustuen siihen kumpi menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ytapa parhaiten ennak<span class=\"_ _d\"></span>oi ep\u00e4v<span class=\"_ _0\"></span>armuuden to<span class=\"_ _0\"></span>teutumista. Kirja<span class=\"_ _0\"></span>ttuja tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oja oikaistaan, jos pidet\u00e4\u00e4n todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isen\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomainen tai toimiv<span class=\"_ _d\"></span>altainen tuomioistuin ei hyv\u00e4k<span class=\"_ _d\"></span>sy Kalmarin tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oilmoituksella so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamaa ep\u00e4varmaa v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>\u00e4. T<span class=\"_ _2\"></span>ulov<span class=\"_ _d\"></span>eroja oikaistaan t<span class=\"_ _0\"></span>\u00e4ll\u00f6in jok<span class=\"_ _d\"></span>o perustuen arvioituun todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isimp\u00e4\u00e4n m\u00e4\u00e4r\u00e4\u00e4n tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>vaan painot<span class=\"_ _d\"></span>ettuun keskim\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4iseen ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon lopullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 huomioiden v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>viranomaisen odote<span class=\"_ _d\"></span>tun hyv\u00e4k<span class=\"_ _d\"></span>synn\u00e4n valitul<span class=\"_ _0\"></span>le v<span class=\"_ _0\"></span>erok<span class=\"_ _0\"></span>\u00e4sittel<span class=\"_ _d\"></span>ylle<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Pilari 2<span class=\"_ _2e6\"> </span>Pilari 2 on OECD:n s\u00e4\u00e4n<span class=\"_ _d\"></span>tel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>okonaisuus, jonka my<span class=\"_ _d\"></span>\u00f6t\u00e4 globaalin talouden digitalisoitumiseen liittyviin v<span class=\"_ _0\"></span>erohaast<span class=\"_ _d\"></span>eisiin pyrit\u00e4\u00e4n v<span class=\"_ _0\"></span>astaamaan ott<span class=\"_ _0\"></span>amalla k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n Global Anti-Base Erosion (<span class=\"_ _2\"></span>GloBE) -s\u00e4\u00e4nn\u00f6<span class=\"_ _0\"></span>t ja siihen liittyv\u00e4 15 prosen<span class=\"_ _0\"></span>tin maailmanlaajuinen v\u00e4himm\u00e4is<span class=\"_ _d\"></span>vero<span class=\"_ _d\"></span>. GloBE -s\u00e4\u00e4nn\u00f6t on ot<span class=\"_ _d\"></span>ettu laajal<span class=\"_ _0\"></span>ti <div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ef\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n tammikuusta 2024 alk<span class=\"_ _0\"></span>aen maissa, joissa Kalmarilla on toimin<span class=\"_ _d\"></span>taa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f0\">mukaanlukien Suomessa, johon Kalmar on rekist<span class=\"_ _d\"></span>er\u00f6ity<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f1\">IASB:n IA<span class=\"_ _0\"></span>S 12:een julkaisemien muut<span class=\"_ _d\"></span>osten mukaan Kalmar on so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tanut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f2\">IAS 12:n kappaleessa 4A s\u00e4\u00e4de<span class=\"_ _0\"></span>tty\u00e4 poikk<span class=\"_ _d\"></span>eusta, eik\u00e4 se ole kirjannut eik\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f3\">esitt\u00e4nyt tie<span class=\"_ _0\"></span>toja Pilari 2:sta johtuvista lask<span class=\"_ _d\"></span>ennallisista v<span class=\"_ _d\"></span>erosaamisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f4\">tai -<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eloista. Pilari 2<span class=\"_ _d\"></span>-<span class=\"_ _4\"></span>liit\u00e4nn\u00e4ise<span class=\"_ _0\"></span>t tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot on esit<span class=\"_ _0\"></span>etty erill\u00e4\u00e4n muist<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3f5\">tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs3da\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs3db\">T<span class=\"_ _d\"></span>ulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3dc\">V<span class=\"_ _2\"></span>erot<span class=\"_ _d\"></span>ettavaan tul<span class=\"_ _0\"></span>oon perustuvien v<span class=\"_ _0\"></span>erojen ja lask<span class=\"_ _d\"></span>ennallisten v<span class=\"_ _d\"></span>erosaamisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3dd\">ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen m\u00e4\u00e4ritt\u00e4miseen sek\u00e4 siihen, mihin m\u00e4\u00e4r\u00e4\u00e4n asti lask<span class=\"_ _d\"></span>ennallisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3de\">v<span class=\"_ _0\"></span>erosaamisia v<span class=\"_ _d\"></span>oidaan kirjata taseeseen, tarvitaan johdon harkintaa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3df\">Kalmar on tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>otuksen k<span class=\"_ _d\"></span>ohteena useissa eri maissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e0\">v<span class=\"_ _0\"></span>erok\u00e4si<span class=\"_ _0\"></span>ttel<span class=\"_ _d\"></span>yyn voi liitty<span class=\"_ _d\"></span>\u00e4 ep\u00e4varmuutta ja v<span class=\"_ _d\"></span>erolains\u00e4\u00e4d\u00e4nn\u00f6n tulkinta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e1\">edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdon harkintaa. Yhti\u00f6 arvioi s\u00e4\u00e4nn\u00f6llisesti tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e2\">v<span class=\"_ _0\"></span>erok\u00e4si<span class=\"_ _0\"></span>ttel<span class=\"_ _d\"></span>yyn liittyvi\u00e4 ep\u00e4varmuuk<span class=\"_ _0\"></span>sia ja oikaisee tarvittaessa kirjattuja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e3\">m\u00e4\u00e4ri\u00e4 vastaamaan jok<span class=\"_ _d\"></span>o arvioitua todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isint\u00e4 m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4 tai odot<span class=\"_ _d\"></span>ettavissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e4\">ole<span class=\"_ _0\"></span>vaa paino<span class=\"_ _d\"></span>tettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 arvoa l<span class=\"_ _0\"></span>opullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 o<span class=\"_ _0\"></span>ttaen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e5\">huomioon v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomaisen odot<span class=\"_ _0\"></span>etun h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ynn\u00e4n valitulle v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ll<span class=\"_ _0\"></span>e.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e7\">Pilari 2:een liittyvien tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen vaikutuk<span class=\"_ _0\"></span>sen tilikauden 202<span class=\"_ _d\"></span>4 ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>kuluun sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e8\">tule<span class=\"_ _d\"></span>vien raportointikausien tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oihin arvioidaan olev<span class=\"_ _0\"></span>an ep\u00e4olennainen. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3e9\">Edel<span class=\"_ _0\"></span>leen on ep\u00e4v<span class=\"_ _d\"></span>armuutta siit\u00e4, miten ja milloin Pilari 2 -s\u00e4\u00e4nn\u00f6<span class=\"_ _d\"></span>t ja niid<span class=\"_ _4\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ea\">k<span class=\"_ _d\"></span>ehitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t tulkintaohjeet pannaan t\u00e4yt\u00e4n<span class=\"_ _0\"></span>t\u00f6\u00f6n ja mit<span class=\"_ _d\"></span>en eri viranomaiset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3eb\">tulkitse<span class=\"_ _d\"></span>vat globaaleja s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6j\u00e4. Kalmar jatkaa Pilari 2:<span class=\"_ _d\"></span>een liitty<span class=\"_ _4\"></span>v\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ec\">lains\u00e4\u00e4d\u00e4nn\u00f6n kehi<span class=\"_ _0\"></span>tyksen seuraamist<span class=\"_ _0\"></span>a ja sen mahdollista vaiku<span class=\"_ _0\"></span>tusta k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs3ed\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">4<span class=\"_ _0\"></span>.<span class=\"_ _6\"></span>1 T<span class=\"_ _2\"></span>ulo<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>erojen t\u00e4sm\u00e4<span class=\"_ _d\"></span>ytyslask<span class=\"_ _d\"></span>elma <span class=\"_ _10b\"> </span> <span class=\"_ _53\"> </span> </div>T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elman <div class=\"gs79\"><table class=\"s w589 hdf\" id=\"_903b358e-9fa9-49d8-a295-dc61c222887b\"><tr><td class=\"c n x18b y1ada w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x830 y1ada w304 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n x831 y1ada w58a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _0\"></span>\u2212<span class=\"_ _d\"></span>31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w58b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kauden v<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x832 y190f w58c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">40,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x833 y190f w58d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1adb ff11 fs4 fc3 sc0 ls20 ws33\">Kauden lask<span class=\"_ _0\"></span>ennallisten<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>osaamisten<span class=\"_ _0\"></span> ja -v<span class=\"_ _d\"></span>elkojen </td><td></td><td></td></tr><tr><td class=\"c n x18b y188f w58e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls33 ws46\">m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>tos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x834 y188f w58f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x835 y188f w469 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w590 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span> edellisilt\u00e4<span class=\"_ _d\"></span> kaus<span class=\"_ _4\"></span>il<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x836 y1890 w56f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x837 y1890 w2fd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1c5 y1873 w591 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">4<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x838 y1873 w592 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs296\">E<span class=\"_ _0\"></span>fektiivisen v<span class=\"_ _d\"></span>eroast<span class=\"_ _d\"></span>een t\u00e4sm\u00e4ytyslask<span class=\"_ _d\"></span>elma <span class=\"_ _a3\"> </span> <span class=\"_ _b6\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"gs79\"><table class=\"s w593 he0\" id=\"_52c9796b-a0b5-4bcf-9c37-1d65e2d1628a\"><tr><td class=\"c n x18b y1adc w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x830 y1adc w304 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n x831 y1adc w58a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _0\"></span>\u2212<span class=\"_ _d\"></span>31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1add w594 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>oitto ennen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x839 y1add w595 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">1<span class=\"_ _4\"></span>72,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1fe y1add w596 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">241<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18ed w597 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Su<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>en vero<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>an m<span class=\"_ _4\"></span>uka<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>en ver<span class=\"_ _4\"></span>o (20 %)<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83a y18ed w598 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">34,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83b y18ed w599 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1ade ff11 fs4 fc3 sc0 ls20 ws33\">Ulkomaist<span class=\"_ _0\"></span>en tyt\u00e4ryhti\u00f6iden poikk<span class=\"_ _0\"></span>eavien<span class=\"_ _d\"></span> verokant<span class=\"_ _d\"></span>ojen </td><td></td><td></td></tr><tr><td class=\"c n x18b y1adf w59a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">vaiku<span class=\"_ _0\"></span>tus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83c y1adf we0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83d y1adf w4d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ae0 w590 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span> edellisilt\u00e4<span class=\"_ _d\"></span> kaus<span class=\"_ _4\"></span>il<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x836 y1ae0 w56f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x837 y1ae0 w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ae1 w59b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>erova<span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>at tuotot j<span class=\"_ _4\"></span>a v\u00e4h<span class=\"_ _4\"></span>enny<span class=\"_ _4\"></span>skelvottom<span class=\"_ _4\"></span>at me<span class=\"_ _4\"></span>not<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83e y1ae1 w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83f y1ae1 w59c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ae2 w59d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Laskennallist<span class=\"_ _d\"></span>en verosaamist<span class=\"_ _0\"></span>en h<span class=\"_ _0\"></span>y\u00f6dynnett\u00e4<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>yys<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x840 y1ae2 w59e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x841 y1ae2 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f2 w59f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">L\u00e4<span class=\"_ _4\"></span>hd<span class=\"_ _4\"></span>everot<span class=\"_ _4\"></span>, hy<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span>kelvoton os<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>us<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x644 y18f2 w4f9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x842 y18f2 w5a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ae3 w5a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">T\u00e4yden<span class=\"_ _4\"></span>nysverot P<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>ar<span class=\"_ _4\"></span>i 2 -s<span class=\"_ _4\"></span>\u00e4\u00e4<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>\u00f6sten j<span class=\"_ _4\"></span>oh<span class=\"_ _4\"></span>dos<span class=\"_ _4\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x843 y1ae3 w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x844 y1ae3 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1ae4 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>erokant<span class=\"_ _0\"></span>ojen muut<span class=\"_ _0\"></span>osten<span class=\"_ _d\"></span> vaikutus laskennallisiin </td><td></td><td></td></tr><tr><td class=\"c n x18b y1a96 w5a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">ve<span class=\"_ _0\"></span>roihin<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x845 y1a96 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x846 y1a96 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a97 w311 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x847 y1a97 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x848 y1a97 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ae5 w5a3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">T<span class=\"_ _d\"></span>uloslaskelman v<span class=\"_ _0\"></span>erot yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x849 y1ae5 w5a4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">4<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x84a y1ae5 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w5a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivinen v<span class=\"_ _0\"></span>eroast<span class=\"_ _d\"></span>e, %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x84b y1873 w5a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x84c y1873 w5a8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">1<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs249\">Muihin laajan tulok<span class=\"_ _0\"></span>sen eriin liittyv\u00e4<span class=\"_ _d\"></span>t ver<span class=\"_ _d\"></span>ot <span class=\"_ _d8\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _b6\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"gs79\"><table class=\"s w5a9 he1\" id=\"_440f1cf7-cc07-4048-989d-1328ff04b012\"><tr><td></td><td></td><td></td><td class=\"c n x84d y1ae6 w304 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td class=\"c n x84e y1ae6 w5aa ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _0\"></span>\u2212<span class=\"_ _d\"></span>31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x84f h17 y1ae7 ff10 fsb fc3 sc0 ls29 ws3c\">Ennen<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 x744 h17 y1ae7 ff10 fsb fc3 sc0 ls5b ws71\">V<span class=\"_ _d\"></span>erojen<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x850 h17 y1ae7 ff10 fsb fc3 sc0 ls29 ws3c\">Ennen<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 x851 h17 y1ae7 ff10 fsb fc3 sc0 ls5b ws71\">V<span class=\"_ _d\"></span>erojen<span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1ae8 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"c n x852 y1ae9 w5ab ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">ver<span class=\"_ _4\"></span>oj<span class=\"_ _4\"></span>a</div></td><td class=\"c n x853 y1ae9 w5ac ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x854 h17 y1ae8 ff10 fsb fc3 sc0 ls56 ws6c\">j<span class=\"_ _4\"></span>\u00e4l<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _2e6\"> </span></td><td class=\"c n x855 y1ae9 w5ab ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1a ws105\">ver<span class=\"_ _4\"></span>oj<span class=\"_ _4\"></span>a</div></td><td class=\"c n x856 y1ae9 w5ac ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x6c4 h17 y1ae8 ff10 fsb fc3 sc0 ls56 ws6c\">j<span class=\"_ _4\"></span>\u00e4l<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1aea w5ad ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Rahavirran<span class=\"_ _d\"></span> suojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x857 y1aea w5ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>4,4</div></td><td class=\"c n x858 y1aea w469 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0</div></td><td class=\"c n x859 y1aea w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x85a y1aea w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1</div></td><td class=\"c n x85b y1aea wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x85c y1aea w184 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1aeb w82 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muuntoero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x85d y1aeb w5af ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x85e y1aeb we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x85f y1aeb w5b0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x860 y1aeb w84 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x861 y1aeb w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x862 y1aeb w84 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">6,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1aec ff11 fs4 fc3 sc0 ls53 ws113\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>kuutusmatemaattiset </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1aed ff11 fs4 fc3 sc0 ls16 ws0\">voitot (<span class=\"_ _0\"></span>+<span class=\"_ _d\"></span>) / t<span class=\"_ _4\"></span>app<span class=\"_ _4\"></span>iot (-<span class=\"_ _d\"></span>) </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aee w5b1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 wsaf\">etuuspohjaisista<span class=\"_ _0\"></span> j\u00e4rjest<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>yist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x863 y1aee w77 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>4<span class=\"_ _4\"></span>,1</div></td><td class=\"c n x864 y1aee w5b2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>9</div></td><td class=\"c n x865 y1aee w5b3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3<span class=\"_ _4\"></span>,3</div></td><td class=\"c n x866 y1aee w78 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,9</div></td><td class=\"c n x867 y1aee w294 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4</div></td><td class=\"c n x868 y1aee w188 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1aef ff10 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut l<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>ja<span class=\"_ _4\"></span>n tul<span class=\"_ _4\"></span>okse<span class=\"_ _4\"></span>n er\u00e4<span class=\"_ _4\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w5b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x869 y1873 w5b5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>0,5</div></td><td class=\"c n x86a y1873 w5b6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">1<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86b y1873 w8b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1eb y1873 w5b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">3,2</div></td><td class=\"c n x86c y1873 w5b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86d y1873 w8c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsaf wsc2\">3,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div>4<span class=\"_ _0\"></span>.2 Lask<span class=\"_ _d\"></span>ennallise<span class=\"_ _d\"></span>t ver<span class=\"_ _d\"></span>osaamiset ja -<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elat <span class=\"_ _d7\"> </span><table class=\"s w5b9 he2\" id=\"_a0b9920a-9911-4822-b7af-28378b5e8380\"><tr><td class=\"c n x18b y1af0 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1af0 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86f y1af0 w370 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1af1 ff10 fs4 fc3 sc0 ls2a ws3d\">Laske<span class=\"_ _0\"></span>nnalliset<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>rosaamiset<span class=\"_ _0\"></span> ja -<span class=\"_ _d\"></span>velat<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c x292 y1af2 w5bb he3\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> ja aineelliset<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> sek\u00e4 vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x870 y1af2 w5bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-8,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x871 y1af2 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18f2 w5be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa3 wsb6\">Varau<span class=\"_ _4\"></span>kset j<span class=\"_ _4\"></span>a ja<span class=\"_ _4\"></span>ksot<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x872 y18f2 w169 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x873 y18f2 w5bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1af3 ff11 fs4 fc3 sc0 ls0 ws0\">K\u00e4y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _4\"></span>m\u00e4<span class=\"_ _4\"></span>tt\u00f6m<span class=\"_ _4\"></span>\u00e4t verotu<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set ta<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>iot ja </td><td></td><td></td></tr><tr><td class=\"c n x292 y188d w5c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ver<span class=\"_ _0\"></span>onhyvitykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x874 y188d w5c1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x875 y188d w5c2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1a96 w5c3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut v<span class=\"_ _0\"></span>\u00e4liaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x876 y1a96 w5c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x877 y1a96 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1af4 w5c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x878 y1af4 w5c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x879 y1af4 w5c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1949 w5c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Laskennalliset v<span class=\"_ _d\"></span>erosaami<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87a y1949 w5ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">50,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87b y1949 w5cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">54,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1873 w5cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">La<span class=\"_ _4\"></span>ske<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set ve<span class=\"_ _4\"></span>rove<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87c y1873 w5cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87d y1873 w2d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr></table>* Lask<span class=\"_ _d\"></span>ennalliset ver<span class=\"_ _d\"></span>osaamiset ja -v<span class=\"_ _d\"></span>elat v\u00e4hennet\u00e4\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 toisist<span class=\"_ _0\"></span>aan IAS 12:n mukaisesti.<span class=\"_ _2e6\"> </span>Lask<span class=\"_ _d\"></span>ennallisten <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>erojen <span class=\"_ _172\"></span>t\u00e4sm\u00e4yty<span class=\"_ _0\"></span>s<table class=\"s w5ce he4\" id=\"_4bcadfce-4edc-497d-bfac-e9ab297cda38\"><tr><td class=\"c n x18b y1af5 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af5 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af5 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w5cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">La<span class=\"_ _4\"></span>sken<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>iset ve<span class=\"_ _4\"></span>rot, ne<span class=\"_ _4\"></span>ttos<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>en 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x880 y18a5 w10c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x881 y18a5 w5d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">39,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w5d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu tul<span class=\"_ _d\"></span>oslas<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elmaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x882 y18a6 w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x883 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w9e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu laajaan<span class=\"_ _0\"></span> tulok<span class=\"_ _0\"></span>seen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x884 y18a7 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x885 y18a7 w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w5d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu sijoit<span class=\"_ _d\"></span>ettuun omaan p\u00e4\u00e4omaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x886 y188f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x887 y188f wfc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w82 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muuntoero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x888 y1890 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x889 y1890 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w5d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88a y1873 w5d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">45<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88b y1873 w5d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table>K\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksellisista tappioista ja v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>sist\u00e4 kirjataan lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia v<span class=\"_ _d\"></span>erosaamisia siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin niihin l<span class=\"_ _0\"></span>iittyv\u00e4n v<span class=\"_ _d\"></span>erohy<span class=\"_ _d\"></span>\u00f6dyn realisoituminen tule<span class=\"_ _d\"></span>vaisuudessa k<span class=\"_ _d\"></span>erty<span class=\"_ _4\"></span>vi\u00e4 v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via tuloja vastaan on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4 mahdolliset vanhen<span class=\"_ _d\"></span>tumisajat huomioiden. Jos tappio on tapahtunut l\u00e4himenneisyy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4, Kalmar arvioi aiheutuik<span class=\"_ _d\"></span>o tappio tekij\u00f6ist\u00e4, jotka t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isesti toistuv<span class=\"_ _d\"></span>at. Lask<span class=\"_ _0\"></span>ennallist<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>erosaamist<span class=\"_ _d\"></span>en kirjaamista tuke<span class=\"_ _d\"></span>vat net<span class=\"_ _d\"></span>otus lask<span class=\"_ _0\"></span>ennallisia v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oja vastaan sek\u00e4 t<span class=\"_ _0\"></span>arvittaessa tuott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hist<span class=\"_ _0\"></span>orian ja tulosennusteiden arvioin<span class=\"_ _0\"></span>ti kyseisiss\u00e4 maissa.<span class=\"_ _2e6\"> </span>Kirjaamatt<span class=\"_ _0\"></span>omat tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>set ja v<span class=\"_ _0\"></span>\u00e4liaikaiset er<span class=\"_ _d\"></span>ot Kalmarissa liittyv\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4osin Hong-K<span class=\"_ _d\"></span>ongiin, Malesiaan, Brasiliaan ja Chileen.<span class=\"_ _2e6\"> </span>Kirjaamattoma<span class=\"_ _d\"></span>t tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _d\"></span>set ja v\u00e4liaik<span class=\"_ _0\"></span>aiset er<span class=\"_ _0\"></span>ot  <span class=\"_ _4e\"> </span><table class=\"s w5d8 he5\" id=\"_e7b18cb0-1049-48af-9c16-28ee699acd1c\"><tr><td class=\"c n x18b y1af6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af6 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af6 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w5d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span>henemisaika on viiden<span class=\"_ _0\"></span> vuoden kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88c y1999 w4ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88d y1999 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19d4 w5db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ei o<span class=\"_ _4\"></span>le van<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>nem<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>a tai s<span class=\"_ _4\"></span>e on y<span class=\"_ _4\"></span>li vi<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>i vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88e y19d4 w5dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">56,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88f y19d4 w5dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">46,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1af7 ff10 fs4 fc3 sc0 ls0 ws0\">Ki<span class=\"_ _4\"></span>rja<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>atto<span class=\"_ _4\"></span>mat t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>pio<span class=\"_ _4\"></span>t, ver<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>hyvi<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>kset ja </td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w5de ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">v\u00e4l<span class=\"_ _0\"></span>iaikais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> ero<span class=\"_ _0\"></span>t 31.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x890 y1873 w5df ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">58,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x837 y1873 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr></table>Lask<span class=\"_ _d\"></span>ennallinen ver<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elka kirjataan sellaisissa maissa sijaitse<span class=\"_ _d\"></span>vien tyt\u00e4ryhti\u00f6iden jakamatt<span class=\"_ _0\"></span>omista v<span class=\"_ _d\"></span>oitto<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista, j<span class=\"_ _4\"></span>oissa osingonjaosta aiheutuu v<span class=\"_ _d\"></span>eroseuraamus ja jos osingonjak<span class=\"_ _0\"></span>oa pidet\u00e4\u00e4n t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isen\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. K<span class=\"_ _d\"></span>onsernissa oli vuoden 2024 lopussa 46<span class=\"_ _0\"></span>,9 miljoonaa eur<span class=\"_ _0\"></span>oa v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>varoja, joista ei ole kirjattu lask<span class=\"_ _d\"></span>ennallista v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>aa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "4<span class=\"_ _d\"></span>. T<span class=\"_ _6\"></span>ulo<span class=\"_ _2\"></span>v<span class=\"_ _d\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs3d7\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div>Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _d\"></span>erot lask<span class=\"_ _d\"></span>etaan v\u00e4liaik<span class=\"_ _0\"></span>aisista eroist<span class=\"_ _0\"></span>a var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja v<span class=\"_ _d\"></span>elkojen v<span class=\"_ _0\"></span>eroarv<span class=\"_ _d\"></span>ojen ja kirjanpitoarv<span class=\"_ _0\"></span>ojen v\u00e4lill\u00e4 sek\u00e4 k\u00e4<span class=\"_ _0\"></span>ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _d\"></span>erotappioista. Lask<span class=\"_ _d\"></span>ennallinen v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>a kirjataan taseeseen t\u00e4y<span class=\"_ _d\"></span>sim\u00e4\u00e4r\u00e4isen\u00e4 ja ver<span class=\"_ _d\"></span>osaaminen siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v\u00e4henn<span class=\"_ _0\"></span>ysk<span class=\"_ _d\"></span>elpoinen v\u00e4liaikainen er<span class=\"_ _0\"></span>o ja k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4t\u00f6n v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio v<span class=\"_ _d\"></span>oidaan k\u00e4ytt\u00e4\u00e4 tule<span class=\"_ _d\"></span>vien vuosien ver<span class=\"_ _d\"></span>otetta<span class=\"_ _d\"></span>vaa tuloa vastaan. Lask<span class=\"_ _d\"></span>ennalliset v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t m\u00e4\u00e4ritet\u00e4\u00e4n niiden v<span class=\"_ _d\"></span>erokant<span class=\"_ _0\"></span>ojen ja -lakien perusteella, jotka on s\u00e4\u00e4detty t<span class=\"_ _0\"></span>ai k\u00e4yt\u00e4nn\u00f6ss\u00e4 h<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _0\"></span>ytty raportoin<span class=\"_ _d\"></span>tikauden lopussa, ja joiden olete<span class=\"_ _d\"></span>taan olev<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>oimassa, kun lask<span class=\"_ _0\"></span>ennallinen v<span class=\"_ _d\"></span>erosaaminen realisoituu tai v<span class=\"_ _d\"></span>erov<span class=\"_ _d\"></span>elka suorite<span class=\"_ _d\"></span>taan. Tilanteissa, joissa tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>ojen ver<span class=\"_ _d\"></span>ok\u00e4sittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyy ep\u00e4v<span class=\"_ _0\"></span>armuutta, yhti\u00f6 arvioi ep\u00e4v<span class=\"_ _d\"></span>armo<span class=\"_ _4\"></span>ja v<span class=\"_ _d\"></span>eropositioita jok<span class=\"_ _0\"></span>o erikseen tai yh<span class=\"_ _d\"></span>ten\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisuutena, perustuen siihen kumpi menett<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ytapa parhaiten ennak<span class=\"_ _d\"></span>oi ep\u00e4v<span class=\"_ _0\"></span>armuuden to<span class=\"_ _0\"></span>teutumista. Kirja<span class=\"_ _0\"></span>ttuja tulo<span class=\"_ _d\"></span>ver<span class=\"_ _0\"></span>oja oikaistaan, jos pidet\u00e4\u00e4n todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isen\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>viranomainen tai toimiv<span class=\"_ _d\"></span>altainen tuomioistuin ei hyv\u00e4k<span class=\"_ _d\"></span>sy Kalmarin tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>oilmoituksella so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tamaa ep\u00e4varmaa v<span class=\"_ _d\"></span>erok\u00e4sitt<span class=\"_ _d\"></span>ely<span class=\"_ _d\"></span>\u00e4. T<span class=\"_ _2\"></span>ulov<span class=\"_ _d\"></span>eroja oikaistaan t<span class=\"_ _0\"></span>\u00e4ll\u00f6in jok<span class=\"_ _d\"></span>o perustuen arvioituun todenn\u00e4k<span class=\"_ _0\"></span>\u00f6isimp\u00e4\u00e4n m\u00e4\u00e4r\u00e4\u00e4n tai odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>vaan painot<span class=\"_ _d\"></span>ettuun keskim\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4iseen ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon lopullisesta v<span class=\"_ _d\"></span>eron m\u00e4\u00e4r\u00e4st\u00e4 huomioiden v<span class=\"_ _d\"></span>ero<span class=\"_ _d\"></span>viranomaisen odote<span class=\"_ _d\"></span>tun hyv\u00e4k<span class=\"_ _d\"></span>synn\u00e4n valitul<span class=\"_ _0\"></span>le v<span class=\"_ _0\"></span>erok<span class=\"_ _0\"></span>\u00e4sittel<span class=\"_ _d\"></span>ylle<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">4<span class=\"_ _0\"></span>.2 Lask<span class=\"_ _d\"></span>ennallise<span class=\"_ _d\"></span>t ver<span class=\"_ _d\"></span>osaamiset ja -<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elat <span class=\"_ _d7\"> </span> <span class=\"_ _af\"> </span> </div><div class=\"gs79\"><table class=\"s w5b9 he2\" id=\"_a0b9920a-9911-4822-b7af-28378b5e8380\"><tr><td class=\"c n x18b y1af0 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1af0 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86f y1af0 w370 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1af1 ff10 fs4 fc3 sc0 ls2a ws3d\">Laske<span class=\"_ _0\"></span>nnalliset<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>rosaamiset<span class=\"_ _0\"></span> ja -<span class=\"_ _d\"></span>velat<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c x292 y1af2 w5bb he3\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> ja aineelliset<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> sek\u00e4 vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x870 y1af2 w5bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-8,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x871 y1af2 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18f2 w5be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa3 wsb6\">Varau<span class=\"_ _4\"></span>kset j<span class=\"_ _4\"></span>a ja<span class=\"_ _4\"></span>ksot<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x872 y18f2 w169 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x873 y18f2 w5bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1af3 ff11 fs4 fc3 sc0 ls0 ws0\">K\u00e4y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _4\"></span>m\u00e4<span class=\"_ _4\"></span>tt\u00f6m<span class=\"_ _4\"></span>\u00e4t verotu<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set ta<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>iot ja </td><td></td><td></td></tr><tr><td class=\"c n x292 y188d w5c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ver<span class=\"_ _0\"></span>onhyvitykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x874 y188d w5c1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x875 y188d w5c2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1a96 w5c3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut v<span class=\"_ _0\"></span>\u00e4liaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x876 y1a96 w5c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x877 y1a96 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1af4 w5c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x878 y1af4 w5c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x879 y1af4 w5c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1949 w5c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Laskennalliset v<span class=\"_ _d\"></span>erosaami<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87a y1949 w5ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">50,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87b y1949 w5cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">54,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1873 w5cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">La<span class=\"_ _4\"></span>ske<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set ve<span class=\"_ _4\"></span>rove<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87c y1873 w5cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87d y1873 w2d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs1c1\">* Lask<span class=\"_ _d\"></span>ennalliset ver<span class=\"_ _d\"></span>osaamiset ja -v<span class=\"_ _d\"></span>elat v\u00e4hennet\u00e4\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 toisist<span class=\"_ _0\"></span>aan IAS </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs1c2\">12:n mukaisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs296\">Lask<span class=\"_ _d\"></span>ennallisten <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>erojen <span class=\"_ _172\"></span>t\u00e4sm\u00e4yty<span class=\"_ _0\"></span>s <span class=\"_ _24c\"></span>     </div><div class=\"gs79\"><table class=\"s w5ce he4\" id=\"_4bcadfce-4edc-497d-bfac-e9ab297cda38\"><tr><td class=\"c n x18b y1af5 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af5 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af5 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w5cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">La<span class=\"_ _4\"></span>sken<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>iset ve<span class=\"_ _4\"></span>rot, ne<span class=\"_ _4\"></span>ttos<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>en 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x880 y18a5 w10c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x881 y18a5 w5d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">39,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w5d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu tul<span class=\"_ _d\"></span>oslas<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elmaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x882 y18a6 w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x883 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w9e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu laajaan<span class=\"_ _0\"></span> tulok<span class=\"_ _0\"></span>seen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x884 y18a7 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x885 y18a7 w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w5d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu sijoit<span class=\"_ _d\"></span>ettuun omaan p\u00e4\u00e4omaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x886 y188f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x887 y188f wfc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w82 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muuntoero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x888 y1890 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x889 y1890 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w5d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88a y1873 w5d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">45<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88b y1873 w5d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table></div>K\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksellisista tappioista ja v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>sist\u00e4 kirjataan lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia v<span class=\"_ _d\"></span>erosaamisia siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin niihin l<span class=\"_ _0\"></span>iittyv\u00e4n v<span class=\"_ _d\"></span>erohy<span class=\"_ _d\"></span>\u00f6dyn realisoituminen tule<span class=\"_ _d\"></span>vaisuudessa k<span class=\"_ _d\"></span>erty<span class=\"_ _4\"></span>vi\u00e4 v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via tuloja vastaan on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4 mahdolliset vanhen<span class=\"_ _d\"></span>tumisajat huomioiden. Jos tappio on tapahtunut l\u00e4himenneisyy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4, Kalmar arvioi aiheutuik<span class=\"_ _d\"></span>o tappio tekij\u00f6ist\u00e4, jotka t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isesti toistuv<span class=\"_ _d\"></span>at. Lask<span class=\"_ _0\"></span>ennallist<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>erosaamist<span class=\"_ _d\"></span>en kirjaamista tuke<span class=\"_ _d\"></span>vat net<span class=\"_ _d\"></span>otus lask<span class=\"_ _0\"></span>ennallisia v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oja vastaan sek\u00e4 t<span class=\"_ _0\"></span>arvittaessa tuott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hist<span class=\"_ _0\"></span>orian ja tulosennusteiden arvioin<span class=\"_ _0\"></span>ti kyseisiss\u00e4 maissa.<span class=\"_ _2e6\"> </span>Kirjaamatt<span class=\"_ _0\"></span>omat tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>set ja v<span class=\"_ _0\"></span>\u00e4liaikaiset er<span class=\"_ _d\"></span>ot Kalmarissa liittyv\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4osin Hong-K<span class=\"_ _d\"></span>ongiin, Malesiaan, Brasiliaan ja Chileen.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs40d\">Kirjaamattoma<span class=\"_ _d\"></span>t tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _d\"></span>set ja v\u00e4liaik<span class=\"_ _0\"></span>aiset er<span class=\"_ _0\"></span>ot  <span class=\"_ _4e\"> </span> </div><div class=\"gs79\"><table class=\"s w5d8 he5\" id=\"_e7b18cb0-1049-48af-9c16-28ee699acd1c\"><tr><td class=\"c n x18b y1af6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af6 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af6 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w5d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span>henemisaika on viiden<span class=\"_ _0\"></span> vuoden kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88c y1999 w4ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88d y1999 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19d4 w5db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ei o<span class=\"_ _4\"></span>le van<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>nem<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>a tai s<span class=\"_ _4\"></span>e on y<span class=\"_ _4\"></span>li vi<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>i vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88e y19d4 w5dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">56,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88f y19d4 w5dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">46,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1af7 ff10 fs4 fc3 sc0 ls0 ws0\">Ki<span class=\"_ _4\"></span>rja<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>atto<span class=\"_ _4\"></span>mat t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>pio<span class=\"_ _4\"></span>t, ver<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>hyvi<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>kset ja </td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w5de ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">v\u00e4l<span class=\"_ _0\"></span>iaikais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> ero<span class=\"_ _0\"></span>t 31.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x890 y1873 w5df ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">58,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x837 y1873 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Lask<span class=\"_ _d\"></span>ennallinen ver<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elka kirjataan sellaisissa maissa sijaitse<span class=\"_ _d\"></span>vien tyt\u00e4ryhti\u00f6iden jakamatt<span class=\"_ _0\"></span>omista v<span class=\"_ _d\"></span>oitto<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista, j<span class=\"_ _4\"></span>oissa osingonjaosta aiheutuu v<span class=\"_ _d\"></span>eroseuraamus ja jos osingonjak<span class=\"_ _0\"></span>oa pidet\u00e4\u00e4n t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isen\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. K<span class=\"_ _d\"></span>onsernissa oli vuoden 2024 lopussa 46<span class=\"_ _0\"></span>,9 miljoonaa eur<span class=\"_ _0\"></span>oa v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>varoja, joista ei ole kirjattu lask<span class=\"_ _d\"></span>ennallista v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>aa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-637": {
   "value": "4<span class=\"_ _0\"></span>.2 Lask<span class=\"_ _d\"></span>ennallise<span class=\"_ _d\"></span>t ver<span class=\"_ _d\"></span>osaamiset ja -<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elat <span class=\"_ _d7\"> </span><table class=\"s w5b9 he2\" id=\"_a0b9920a-9911-4822-b7af-28378b5e8380\"><tr><td class=\"c n x18b y1af0 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1af0 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86f y1af0 w370 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1af1 ff10 fs4 fc3 sc0 ls2a ws3d\">Laske<span class=\"_ _0\"></span>nnalliset<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>rosaamiset<span class=\"_ _0\"></span> ja -<span class=\"_ _d\"></span>velat<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c x292 y1af2 w5bb he3\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls20 ws33\">Aineettomat<span class=\"_ _0\"></span> ja aineelliset<span class=\"_ _0\"></span> hy<span class=\"_ _d\"></span>\u00f6dykkeet<span class=\"_ _d\"></span> sek\u00e4 vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">omaisuus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x870 y1af2 w5bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-8,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x871 y1af2 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18f2 w5be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa3 wsb6\">Varau<span class=\"_ _4\"></span>kset j<span class=\"_ _4\"></span>a ja<span class=\"_ _4\"></span>ksot<span class=\"_ _4\"></span>ukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x872 y18f2 w169 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x873 y18f2 w5bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1af3 ff11 fs4 fc3 sc0 ls0 ws0\">K\u00e4y<span class=\"_ _4\"></span>tt\u00e4<span class=\"_ _4\"></span>m\u00e4<span class=\"_ _4\"></span>tt\u00f6m<span class=\"_ _4\"></span>\u00e4t verotu<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set ta<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>iot ja </td><td></td><td></td></tr><tr><td class=\"c n x292 y188d w5c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ver<span class=\"_ _0\"></span>onhyvitykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x874 y188d w5c1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x875 y188d w5c2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1a96 w5c3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut v<span class=\"_ _0\"></span>\u00e4liaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x876 y1a96 w5c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x877 y1a96 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1af4 w5c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x878 y1af4 w5c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x879 y1af4 w5c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1949 w5c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Laskennalliset v<span class=\"_ _d\"></span>erosaami<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87a y1949 w5ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">50,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87b y1949 w5cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">54,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1873 w5cc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">La<span class=\"_ _4\"></span>ske<span class=\"_ _4\"></span>nn<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set ve<span class=\"_ _4\"></span>rove<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87c y1873 w5cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87d y1873 w2d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr></table>* Lask<span class=\"_ _d\"></span>ennalliset ver<span class=\"_ _d\"></span>osaamiset ja -v<span class=\"_ _d\"></span>elat v\u00e4hennet\u00e4\u00e4n k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 toisist<span class=\"_ _0\"></span>aan IAS 12:n mukaisesti.<span class=\"_ _2e6\"> </span>Lask<span class=\"_ _d\"></span>ennallisten <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>erojen <span class=\"_ _172\"></span>t\u00e4sm\u00e4yty<span class=\"_ _0\"></span>s<table class=\"s w5ce he4\" id=\"_4bcadfce-4edc-497d-bfac-e9ab297cda38\"><tr><td class=\"c n x18b y1af5 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af5 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af5 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w5cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">La<span class=\"_ _4\"></span>sken<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ll<span class=\"_ _4\"></span>iset ve<span class=\"_ _4\"></span>rot, ne<span class=\"_ _4\"></span>ttos<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>en 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x880 y18a5 w10c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x881 y18a5 w5d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">39,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w5d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu tul<span class=\"_ _d\"></span>oslas<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elmaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x882 y18a6 w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x883 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w9e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu laajaan<span class=\"_ _0\"></span> tulok<span class=\"_ _0\"></span>seen<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x884 y18a7 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x885 y18a7 w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w5d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu sijoit<span class=\"_ _d\"></span>ettuun omaan p\u00e4\u00e4omaan<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x886 y188f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x887 y188f wfc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w82 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muuntoero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x888 y1890 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x889 y1890 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w5d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Lask<span class=\"_ _0\"></span>ennalliset<span class=\"_ _d\"></span> vero<span class=\"_ _0\"></span>t, nett<span class=\"_ _d\"></span>osaam<span class=\"_ _4\"></span>inen<span class=\"_ _0\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88a y1873 w5d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">45<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88b y1873 w5d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">44,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs402\">K\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mist\u00e4 v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>tuksellisista tappioista ja v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>sist\u00e4 kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs403\">lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia v<span class=\"_ _d\"></span>erosaamisia siihen m\u00e4\u00e4r\u00e4\u00e4n asti kuin niihin l<span class=\"_ _0\"></span>iittyv\u00e4n v<span class=\"_ _d\"></span>erohy<span class=\"_ _d\"></span>\u00f6dyn </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs404\">realisoituminen tule<span class=\"_ _d\"></span>vaisuudessa k<span class=\"_ _d\"></span>erty<span class=\"_ _4\"></span>vi\u00e4 v<span class=\"_ _d\"></span>erot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>via tuloja vastaan on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs405\">todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4 mahdolliset vanhen<span class=\"_ _d\"></span>tumisajat huomioiden. Jos tappio on tapahtunut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs406\">l\u00e4himenneisyy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>ess\u00e4, Kalmar arvioi aiheutuik<span class=\"_ _d\"></span>o tappio tekij\u00f6ist\u00e4, jotka t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs407\">toistuv<span class=\"_ _d\"></span>at. Lask<span class=\"_ _0\"></span>ennallist<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>erosaamist<span class=\"_ _d\"></span>en kirjaamista tuke<span class=\"_ _d\"></span>vat net<span class=\"_ _d\"></span>otus lask<span class=\"_ _0\"></span>ennallisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs408\">v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oja vastaan sek\u00e4 t<span class=\"_ _0\"></span>arvittaessa tuott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hist<span class=\"_ _0\"></span>orian ja tulosennusteiden arvioin<span class=\"_ _0\"></span>ti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs409\">kyseisiss\u00e4 maissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs40a\">Kirjaamatt<span class=\"_ _0\"></span>omat tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _0\"></span>set ja v<span class=\"_ _0\"></span>\u00e4liaikaiset er<span class=\"_ _d\"></span>ot Kalmarissa liittyv\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs40b\">p\u00e4\u00e4osin Hong-K<span class=\"_ _d\"></span>ongiin, Malesiaan, Brasiliaan ja Chileen.<span class=\"_ _2e6\"> </span></div>Kirjaamattoma<span class=\"_ _d\"></span>t tappiot, v<span class=\"_ _d\"></span>eronhyvityk<span class=\"_ _d\"></span>set ja v\u00e4liaik<span class=\"_ _0\"></span>aiset er<span class=\"_ _0\"></span>ot  <span class=\"_ _4e\"> </span><table class=\"s w5d8 he5\" id=\"_e7b18cb0-1049-48af-9c16-28ee699acd1c\"><tr><td class=\"c n x18b y1af6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1af6 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1af6 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w5d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span>henemisaika on viiden<span class=\"_ _0\"></span> vuoden kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88c y1999 w4ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88d y1999 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19d4 w5db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ei o<span class=\"_ _4\"></span>le van<span class=\"_ _4\"></span>he<span class=\"_ _4\"></span>nem<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>a tai s<span class=\"_ _4\"></span>e on y<span class=\"_ _4\"></span>li vi<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>i vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88e y19d4 w5dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">56,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x88f y19d4 w5dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">46,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1af7 ff10 fs4 fc3 sc0 ls0 ws0\">Ki<span class=\"_ _4\"></span>rja<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>atto<span class=\"_ _4\"></span>mat t<span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>pio<span class=\"_ _4\"></span>t, ver<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>hyvi<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>kset ja </td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w5de ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">v\u00e4l<span class=\"_ _0\"></span>iaikais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> ero<span class=\"_ _0\"></span>t 31.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x890 y1873 w5df ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">58,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x837 y1873 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs410\">Lask<span class=\"_ _d\"></span>ennallinen ver<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elka kirjataan sellaisissa maissa sijaitse<span class=\"_ _d\"></span>vien tyt\u00e4ryhti\u00f6iden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs411\">jakamatt<span class=\"_ _0\"></span>omista v<span class=\"_ _d\"></span>oitto<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista, j<span class=\"_ _4\"></span>oissa osingonjaosta aiheutuu v<span class=\"_ _d\"></span>eroseuraamus ja jos </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs412\">osingonjak<span class=\"_ _0\"></span>oa pidet\u00e4\u00e4n t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isen\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs413\">K<span class=\"_ _d\"></span>onsernissa oli vuoden 2024 lopussa 46<span class=\"_ _0\"></span>,9 miljoonaa eur<span class=\"_ _0\"></span>oa v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>varoja, joista ei ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs414\">kirjattu lask<span class=\"_ _d\"></span>ennallista v<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>aa.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs416\">5.2 V<span class=\"_ _6\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus arvost<span class=\"_ _d\"></span>etaan hankintamenoon tai sit<span class=\"_ _0\"></span>\u00e4 alempaan arvioituun nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvoon. Hankin<span class=\"_ _d\"></span>tameno m\u00e4\u00e4ritet\u00e4\u00e4n p\u00e4\u00e4asiassa paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun k<span class=\"_ _d\"></span>eskihinnan menetelm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. V<span class=\"_ _2\"></span>araston hankintamenoon sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n ostohin<span class=\"_ _0\"></span>ta sek\u00e4 kuljetus- ja v<span class=\"_ _0\"></span>almistuskustannuk<span class=\"_ _0\"></span>set. Itse v<span class=\"_ _d\"></span>almistettujen valmiiden ja k<span class=\"_ _d\"></span>eskener<span class=\"_ _d\"></span>\u00e4isten tuotteiden hankin<span class=\"_ _d\"></span>tameno sis\u00e4lt\u00e4\u00e4 r<span class=\"_ _0\"></span>aaka-ainee<span class=\"_ _0\"></span>t, v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t valmistuspalka<span class=\"_ _0\"></span>t ja muut v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t menot sek\u00e4 suht<span class=\"_ _d\"></span>eellisen osuuden valmistuk<span class=\"_ _d\"></span>sen muuttuvista kustannuksista ja kiint<span class=\"_ _d\"></span>eist\u00e4 yleismenoista. Nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvo on t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisessa liik<span class=\"_ _d\"></span>etoiminnassa saata<span class=\"_ _d\"></span>va arvioitu myyntihin<span class=\"_ _0\"></span>ta v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arvioiduilla tuott<span class=\"_ _d\"></span>een valmiiksi saa<span class=\"_ _0\"></span>ttamisesta ja myynnist\u00e4 johtuvilla menoil<span class=\"_ _0\"></span>la. Jos vaiht<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>omaisuuden hankintameno ylitt\u00e4\u00e4 sen nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvon, v<span class=\"_ _d\"></span>aihto-omaisuuden arvoon kirja<span class=\"_ _0\"></span>taan ep\u00e4kuranttius<span class=\"_ _d\"></span>varaus. Kirjattu ep\u00e4kuran<span class=\"_ _d\"></span>ttiusvaraus sis\u00e4l<span class=\"_ _d\"></span>tyy vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuuden kirjanpitoarv<span class=\"_ _d\"></span>oon<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set V<span class=\"_ _2\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuuden ep\u00e4kuranttius<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>aus on arvioitu var<span class=\"_ _0\"></span>aston s<span class=\"_ _d\"></span>ystemaattisen ja jatkuv<span class=\"_ _0\"></span>an seurannan perust<span class=\"_ _0\"></span>eella. Ep\u00e4kuran<span class=\"_ _0\"></span>ttiuden m\u00e4\u00e4r\u00e4\u00e4 arvioitaessa ot<span class=\"_ _0\"></span>etaan huomioon v<span class=\"_ _d\"></span>aihto-omaisuuden luonne, kunt<span class=\"_ _d\"></span>o ja ik\u00e4rak<span class=\"_ _0\"></span>enne sek\u00e4 arvioituun tarpeeseen perustuva<span class=\"_ _0\"></span>t m\u00e4\u00e4r\u00e4t<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">V<span class=\"_ _2\"></span>aihto-omaisuus ja ep\u00e4kuran<span class=\"_ _d\"></span>ttiusvar<span class=\"_ _d\"></span>aus </div><div class=\"gs79\"><table class=\"s w601 he7\" id=\"_33f1c0a3-7422-44e6-a4a5-18d810a21b55\"><tr><td class=\"t m0 x1aa h17 y1aff ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 x8b5 h17 y1aff ff10 fsb fc3 sc0 ls62 ws77\">Ep\u00e4kur<span class=\"_ _0\"></span>anttius<span class=\"_ _0\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x8b6 h17 y1aff ff10 fsb fc3 sc0 ls4d ws64\">Nett<span class=\"_ _d\"></span>oarv<span class=\"_ _0\"></span>o </td></tr><tr><td class=\"c n x18b y1b00 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8b7 y1b00 w602 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsb0 wsc3\">B<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>utt<span class=\"_ _4\"></span>oa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x280 h17 y1b01 ff10 fsb fc3 sc0 lsf2 ws107\">var<span class=\"_ _0\"></span>aus<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x8b8 h17 y1b01 ff10 fsb fc3 sc0 lsff ws115\">taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b02 w603 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineet ja<span class=\"_ _0\"></span> tarvikkeet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8b9 y1b02 w604 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ba y1b02 w605 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-32,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8bb y1b02 w606 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">1<span class=\"_ _93\"></span>74<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b03 w607 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Kesken<span class=\"_ _4\"></span>er\u00e4<span class=\"_ _4\"></span>iset t<span class=\"_ _4\"></span>uotte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8bc y1b03 w608 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">10<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8bd y1b03 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5d1 y1b03 w609 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b04 w60a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">V<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>it tu<span class=\"_ _4\"></span>otteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8be y1b04 w60b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">183,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8bf y1b04 w60c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c0 y1b04 w27f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">15<span class=\"_ _4\"></span>5,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b05 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuudes<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> maks<span class=\"_ _0\"></span>etu<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b06 w60d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ennakkomaksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c1 y1b06 w60e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c2 y1b06 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c3 y1b06 w59e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b07 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c4 y1b07 w60f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">498,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c5 y1b07 w598 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c6 y1b07 w610 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">4<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w601 he8\" id=\"_cc6fcdb2-0ecd-450d-b855-b55e98cc8661\"><tr><td class=\"t m0 x1aa h17 y1b08 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 x8b5 h17 y1b08 ff10 fsb fc3 sc0 ls62 ws77\">Ep\u00e4kur<span class=\"_ _0\"></span>anttius<span class=\"_ _0\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x8b6 h17 y1b08 ff10 fsb fc3 sc0 ls4d ws64\">Nett<span class=\"_ _d\"></span>oarv<span class=\"_ _0\"></span>o </td></tr><tr><td class=\"c n x18b y19b6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8b7 y19b6 w602 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsb0 wsc3\">B<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>utt<span class=\"_ _4\"></span>oa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vo<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x280 h17 y1b09 ff10 fsb fc3 sc0 lsf2 ws107\">var<span class=\"_ _0\"></span>aus<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x8b8 h17 y1b09 ff10 fsb fc3 sc0 lsff ws115\">taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y199e w603 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Aineet ja<span class=\"_ _0\"></span> tarvikkeet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c7 y199e w611 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c8 y199e w612 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-29<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8c9 y199e w276 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">198,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w607 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Kesken<span class=\"_ _4\"></span>er\u00e4<span class=\"_ _4\"></span>iset t<span class=\"_ _4\"></span>uotte<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ca y190f w613 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">116<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8cb y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x670 y190f w613 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">116<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w60a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">V<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>it tu<span class=\"_ _4\"></span>otteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8cc y1999 w614 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">164,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8cd y1999 w615 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x54d y1999 w1c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">14<span class=\"_ _4\"></span>4,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b0a ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aihto-omaisuudes<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> maks<span class=\"_ _0\"></span>etu<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w60d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">ennakkomaksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ce y1890 w4d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8cf y1890 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x66b y1890 w4d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d0 y1873 w616 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">51<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d1 y1873 w617 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d2 y1873 w618 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">460,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs422\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykuluihin sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4 v<span class=\"_ _d\"></span>aihto-omaisuuden arvonalen<span class=\"_ _d\"></span>tuminen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs423\">on esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _d\"></span>tied<span class=\"_ _4\"></span>ossa 2.<span class=\"_ _d\"></span>4<span class=\"_ _0\"></span>, Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut ja muut v<span class=\"_ _0\"></span>ertail<span class=\"_ _d\"></span>tavuuteen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs424\">vaikutta<span class=\"_ _d\"></span>vat er\u00e4<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs425\">Raaka-aineet ja t<span class=\"_ _0\"></span>arvikk<span class=\"_ _0\"></span>eet sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t tuot<span class=\"_ _0\"></span>annossa tarvittavia r<span class=\"_ _0\"></span>aaka-aineita sek<span class=\"_ _0\"></span>\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs426\">huol<span class=\"_ _d\"></span>toliik<span class=\"_ _0\"></span>etoiminnassa t<span class=\"_ _0\"></span>arvittavia v<span class=\"_ _d\"></span>araosia ja komponen<span class=\"_ _d\"></span>tteja. K<span class=\"_ _d\"></span>eskener\u00e4ise<span class=\"_ _0\"></span>t tuott<span class=\"_ _d\"></span>eet </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs427\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t tuott<span class=\"_ _0\"></span>eet, joiden valmistuspr<span class=\"_ _d\"></span>osessi on kesk<span class=\"_ _d\"></span>en. V<span class=\"_ _d\"></span>almiit tuott<span class=\"_ _0\"></span>eet sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs428\">valmiina ole<span class=\"_ _d\"></span>vat uude<span class=\"_ _0\"></span>t ja vaih<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tuott<span class=\"_ _0\"></span>eet v<span class=\"_ _0\"></span>arast<span class=\"_ _0\"></span>ossa sek\u00e4 toimituk<span class=\"_ _d\"></span>sessa olev<span class=\"_ _d\"></span>at valmiit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs429\">tuott<span class=\"_ _0\"></span>eet.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs42a\">V<span class=\"_ _2\"></span>aihto-omaisuuden arvon alen<span class=\"_ _d\"></span>tumisen j<span class=\"_ _4\"></span>ohdosta tuloslask<span class=\"_ _d\"></span>elmaan vuonna 202<span class=\"_ _0\"></span>4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs42b\">kirjattu kulu on 9<span class=\"_ _d\"></span>,2 (2<span class=\"_ _0\"></span>023: 6,9<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "5.2 V<span class=\"_ _6\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aihto-omaisuus arvost<span class=\"_ _d\"></span>etaan hankintamenoon tai sit<span class=\"_ _0\"></span>\u00e4 alempaan arvioituun nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvoon. Hankin<span class=\"_ _d\"></span>tameno m\u00e4\u00e4ritet\u00e4\u00e4n p\u00e4\u00e4asiassa paino<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tun k<span class=\"_ _d\"></span>eskihinnan menetelm\u00e4\u00e4 k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en. V<span class=\"_ _2\"></span>araston hankintamenoon sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n ostohin<span class=\"_ _0\"></span>ta sek\u00e4 kuljetus- ja v<span class=\"_ _0\"></span>almistuskustannuk<span class=\"_ _0\"></span>set. Itse v<span class=\"_ _d\"></span>almistettujen valmiiden ja k<span class=\"_ _d\"></span>eskener<span class=\"_ _d\"></span>\u00e4isten tuotteiden hankin<span class=\"_ _d\"></span>tameno sis\u00e4lt\u00e4\u00e4 r<span class=\"_ _0\"></span>aaka-ainee<span class=\"_ _0\"></span>t, v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t valmistuspalka<span class=\"_ _0\"></span>t ja muut v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4t menot sek\u00e4 suht<span class=\"_ _d\"></span>eellisen osuuden valmistuk<span class=\"_ _d\"></span>sen muuttuvista kustannuksista ja kiint<span class=\"_ _d\"></span>eist\u00e4 yleismenoista. Nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvo on t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisessa liik<span class=\"_ _d\"></span>etoiminnassa saata<span class=\"_ _d\"></span>va arvioitu myyntihin<span class=\"_ _0\"></span>ta v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arvioiduilla tuott<span class=\"_ _d\"></span>een valmiiksi saa<span class=\"_ _0\"></span>ttamisesta ja myynnist\u00e4 johtuvilla menoil<span class=\"_ _0\"></span>la. Jos vaiht<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>omaisuuden hankintameno ylitt\u00e4\u00e4 sen nett<span class=\"_ _0\"></span>orealisoin<span class=\"_ _0\"></span>tiarvon, v<span class=\"_ _d\"></span>aihto-omaisuuden arvoon kirja<span class=\"_ _0\"></span>taan ep\u00e4kuranttius<span class=\"_ _d\"></span>varaus. Kirjattu ep\u00e4kuran<span class=\"_ _d\"></span>ttiusvaraus sis\u00e4l<span class=\"_ _d\"></span>tyy vaiht<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>-omaisuuden kirjanpitoarv<span class=\"_ _d\"></span>oon<span class=\"_ _2e6\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">5.<span class=\"_ _d\"></span>3 My<span class=\"_ _4\"></span>yntisaamise<span class=\"_ _d\"></span>t ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat saamiset<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs42d\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs42e\">Myyntisaamiset ja sopimuk<span class=\"_ _d\"></span>siin perustuvat omaisuuser\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs42f\">Myyntisaamiset o<span class=\"_ _d\"></span>vat laskut<span class=\"_ _d\"></span>ettuja asiakassaamisia perustuen Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs430\">oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkaille l<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tuista ta<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista tai palv<span class=\"_ _d\"></span>eluista, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs431\">kun n\u00e4m\u00e4 oik<span class=\"_ _d\"></span>eud<span class=\"_ _4\"></span>et o<span class=\"_ _d\"></span>vat ehdol<span class=\"_ _0\"></span>lisia vain ajan kulumisest<span class=\"_ _0\"></span>a. Sopimuksiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs432\">perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat laskutt<span class=\"_ _0\"></span>amatt<span class=\"_ _0\"></span>omia asiakassaata<span class=\"_ _0\"></span>via perustuen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs433\">Kalmarin oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkail<span class=\"_ _0\"></span>le luo<span class=\"_ _d\"></span>vutetuista ta<span class=\"_ _d\"></span>varoista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs434\">tai pal<span class=\"_ _d\"></span>veluista, kun n\u00e4iden oik<span class=\"_ _d\"></span>euksien eht<span class=\"_ _d\"></span>ona on j<span class=\"_ _4\"></span>okin muu kuin pelkk\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs435\">ajan kuluminen, kuten so<span class=\"_ _d\"></span>vittu laskutuksen ajoitus tai pr<span class=\"_ _0\"></span>ojektin vaiheet. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs436\">Sopimusv<span class=\"_ _0\"></span>arat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin laskuttamattomia saamisia, jotk<span class=\"_ _0\"></span>a liittyv\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs437\">asiakassopimuksiin, joissa tuot<span class=\"_ _d\"></span>ot kirjataan v<span class=\"_ _0\"></span>almiusasteen perust<span class=\"_ _d\"></span>eella ajan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs438\">kuluessa ja tulout<span class=\"_ _0\"></span>ettu m\u00e4\u00e4r\u00e4 ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>tuksen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs439\">Myyntisaamiset ja sopimuk<span class=\"_ _0\"></span>siin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t kirja<span class=\"_ _0\"></span>taan alun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43a\">perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>villa luott<span class=\"_ _d\"></span>otappioilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43b\">ja my<span class=\"_ _d\"></span>\u00f6hemmin jaksot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 odote<span class=\"_ _d\"></span>ttavissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43c\">ole<span class=\"_ _0\"></span>villa luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla. L<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriski\u00e4 arvioidaan saamisten s<span class=\"_ _d\"></span>ystemaattisel<span class=\"_ _0\"></span>la ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43d\">jatkuv<span class=\"_ _0\"></span>alla seurannalla osana l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriskin hallint<span class=\"_ _0\"></span>aa. Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varaus kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43e\">odot<span class=\"_ _0\"></span>ettujen luott<span class=\"_ _d\"></span>otappioiden perusteella, jotk<span class=\"_ _0\"></span>a mitataan sek<span class=\"_ _0\"></span>\u00e4 historiallisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs43f\">ett\u00e4 tule<span class=\"_ _d\"></span>vaisuuden luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioarvion perusteella. Hist<span class=\"_ _0\"></span>oriaan perustuva </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs440\">luott<span class=\"_ _d\"></span>otappioarviointi m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n mekaanisesti k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 varausma<span class=\"_ _0\"></span>triisia, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs441\">jossa arvonalen<span class=\"_ _d\"></span>tuminen m\u00e4\u00e4ritet\u00e4\u00e4n hist<span class=\"_ _0\"></span>oriallisista luo<span class=\"_ _d\"></span>ttotappioista ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs442\">asiakassaamisten ik<span class=\"_ _0\"></span>\u00e4\u00e4ntymisest\u00e4 johdettujen riskipainojen perusteel<span class=\"_ _0\"></span>la. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs443\">T<span class=\"_ _2\"></span>ulev<span class=\"_ _d\"></span>aisuutta kosk<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>va luo<span class=\"_ _d\"></span>ttotappioarviointi m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n e<span class=\"_ _0\"></span>teenp\u00e4in k<span class=\"_ _0\"></span>atso<span class=\"_ _d\"></span>valla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs444\">anal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysil<span class=\"_ _0\"></span>l\u00e4, jonka mukaisesti saata<span class=\"_ _d\"></span>valle tai saamisryhm\u00e4lle v<span class=\"_ _d\"></span>oidaan kirjata </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs445\">luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksen ensimm\u00e4isen osan ylitt\u00e4v<span class=\"_ _d\"></span>\u00e4 arvonalentuminen. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs446\">Arv<span class=\"_ _0\"></span>onalentumiset ja v<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan myytyjen tav<span class=\"_ _0\"></span>aroiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs447\">hankintamenoon. L<span class=\"_ _d\"></span>uottot<span class=\"_ _0\"></span>appiot kirjataan pois vir<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llisen sel<span class=\"_ _d\"></span>vitystila- tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs448\">k<span class=\"_ _d\"></span>onkurssi-ilmoituksen my<span class=\"_ _d\"></span>\u00f6t\u00e4, mik\u00e4 vah<span class=\"_ _d\"></span>vistaa sen, ettei saamista perit\u00e4.<span class=\"_ _2e6\"> </span></div>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Odote<span class=\"_ _0\"></span>tut luott<span class=\"_ _d\"></span>otappiot<span class=\"_ _2e6\"> </span>Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varauk<span class=\"_ _0\"></span>sen m\u00e4\u00e4ritt\u00e4minen edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdolt<span class=\"_ _0\"></span>a harkintaa ja arvioita. Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varauk<span class=\"_ _0\"></span>sen historiallisiin l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappioihin perustuv<span class=\"_ _0\"></span>an osaa mitattaessa t<span class=\"_ _0\"></span>arvitaan harkintaa eri saamisryhmien riskitasojen m\u00e4\u00e4ritt\u00e4misess\u00e4 niiden ik\u00e4\u00e4ntymisen perust<span class=\"_ _d\"></span>eella. Harkintaa ja arvioiden k\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00e4 tarvitaan my<span class=\"_ _d\"></span>\u00f6s luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksen riitt\u00e4<span class=\"_ _0\"></span>vyyden arvioinnissa historial<span class=\"_ _0\"></span>listen luo<span class=\"_ _d\"></span>ttotappioiden perusteel<span class=\"_ _0\"></span>la ja luott<span class=\"_ _0\"></span>otappio<span class=\"_ _d\"></span>varauk<span class=\"_ _d\"></span>sen kasva<span class=\"_ _0\"></span>ttamisessa tule<span class=\"_ _d\"></span>vaisuuteen suuntautuv<span class=\"_ _d\"></span>an luotto<span class=\"_ _0\"></span>tappioarvioinnin perusteella<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs455\">Asiakassaamise<span class=\"_ _d\"></span>t ja muut kor<span class=\"_ _d\"></span>ottomat saamise<span class=\"_ _d\"></span>t <span class=\"_ _1ca\"> </span> <span class=\"_ _b6\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"gs79\"><table class=\"s w619 he9\" id=\"_9fbe8c5a-614d-4442-8e61-fb92c62edadf\"><tr><td class=\"c n x18b y1b0b w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d3 y1b0b w1f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x8d4 y1b0b w5ba hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x8d5 y1b0b w61a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b0c ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1b0d wb3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>rottom<span class=\"_ _4\"></span>at sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d6 y1b0d waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d7 y1b0d w61b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d8 y1b0d w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b0e ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1b0f wc4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Myyntisaamiset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d9 y1b0f waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8da y1b0f wc5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">263,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8db y1b0f w338 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">26<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b10 w61c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Myyntisaamiset, Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8dc y1b10 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8dd y1b10 w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b11 wc7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Sopimuksiin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8de y1b11 w61d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2.2, 8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8df y1b11 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e0 y1b11 w61e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b12 wb3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>rottom<span class=\"_ _4\"></span>at sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8e1 y1b12 w61f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e2 y1b12 w620 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">52<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b13 w621 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Muut k<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span>ttomat<span class=\"_ _d\"></span> saam<span class=\"_ _4\"></span>ise<span class=\"_ _0\"></span>t, Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8e3 y1b13 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e4 y1b13 w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b14 w622 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">L<span class=\"_ _d\"></span>yhytaikaiset yht<span class=\"_ _d\"></span>een<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8e5 y1b14 w379 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">3<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e6 y1b14 w623 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">330,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b15 ff10 fs4 fc3 sc0 ls34 ws47\">Myyntisaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> mu<span class=\"_ _4\"></span>ut<span class=\"_ _d\"></span> korott<span class=\"_ _0\"></span>omat<span class=\"_ _0\"></span> saamiset<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w5b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8e7 y1873 w624 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e8 y1873 w1b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">333,4<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs458\">Muut <span class=\"_ _1ea\"></span>k<span class=\"_ _d\"></span>oro<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t <span class=\"_ _1ea\"></span>saamiset <span class=\"_ _259\"></span>      </div><div class=\"gs79\"><table class=\"s w625 hea\" id=\"_0b98b86e-091a-4c8b-b5e6-0469f51e97a4\"><tr><td class=\"c n x18b y1b16 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8d3 y1b16 w1f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x8d4 y1b16 w5ba hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x8d5 y1b16 w61a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b17 ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1b18 w626 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> koro<span class=\"_ _d\"></span>ttomat<span class=\"_ _0\"></span> saamise<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8e9 y1b18 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ea y1b18 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8eb y1b18 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b19 ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1b1a w627 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Arvonlis\u00e4<span class=\"_ _d\"></span>vero<span class=\"_ _0\"></span>saamiset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8ec y1b1a wae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">33,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ed y1b1a w628 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">32,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b1b w629 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">K<span class=\"_ _0\"></span>orkojakso<span class=\"_ _d\"></span>tu<span class=\"_ _4\"></span>kse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ee y1b1b waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8ef y1b1b wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f0 y1b1b w312 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b1c w62a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Y<span class=\"_ _d\"></span>ritysj\u00e4rjes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>yihin l<span class=\"_ _0\"></span>iittyv\u00e4t<span class=\"_ _0\"></span> saamise<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f1 y1b1c waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f2 y1b1c w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f3 y1b1c w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b1d w62b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut siirtosaami<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8f4 y1b1d w62c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">24<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f5 y1b1d w62d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">19,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b1e w62e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut siirtosaami<span class=\"_ _0\"></span>set,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-kons<span class=\"_ _0\"></span>erni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8f6 y1b1e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f7 y1b1e w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1f w622 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">L<span class=\"_ _d\"></span>yhytaikaiset yht<span class=\"_ _d\"></span>een<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8f8 y1b1f w62f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8f9 y1b1f w630 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">53<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w631 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _0\"></span> saamiset<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x8fa y1873 w632 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">60,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8fb y1873 w633 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1d ws30\">56<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs45b\">Myyntisaamisten ja sopimuk<span class=\"_ _d\"></span>siin perustuvien omaisuuserien </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs45c\">ik\u00e4jakauma ja odo<span class=\"_ _d\"></span>tetta<span class=\"_ _0\"></span>vissa ole<span class=\"_ _d\"></span>vat l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappio<span class=\"_ _d\"></span>t <span class=\"_ _cc\"> </span> <span class=\"_ _f8\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"gs79\"><table class=\"s w634 hec\" id=\"_247f71f2-350e-45b4-a8cd-202caf7e62d0\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fc h17 y1b2a ff10 fsb fc3 sc0 ls29 ws3c\">Odot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa ole<span class=\"_ _d\"></span>vat<span class=\"_ _0\"></span> luott<span class=\"_ _0\"></span>otappi<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fd h17 y1b2b ff10 fsb fc3 sc0 ls28 ws3b\">K<span class=\"_ _0\"></span>eski-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x422 h17 y1b2c ff10 fsb fc3 sc0 ls2e ws41\">Ennakoi<span class=\"_ _0\"></span>vaan </td><td class=\"t m0 x8fe h17 y1b2c ff10 fsb fc3 sc0 ls29 ws3c\">m\u00e4\u00e4r\u00e4inen </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8ff h17 y1b2d ff10 fsb fc3 sc0 ls1f ws32\">Historia-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x900 h17 y1b2d ff10 fsb fc3 sc0 lsfc ws110\">riski-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x901 h17 y1b2d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x680 h17 y1b2d ff10 fsb fc3 sc0 ls4e ws65\">Netto<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b2e ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x902 h17 y1b2e ff10 fsb fc3 sc0 ls4e ws65\">Br<span class=\"_ _4\"></span>utto-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x903 h17 y1b2e ff10 fsb fc3 sc0 ls2e ws41\">tie<span class=\"_ _4\"></span>toon </td><td class=\"t m0 x904 h17 y1b2e ff10 fsb fc3 sc0 lsc6 wsd9\">arvioin<span class=\"_ _0\"></span>tiin<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x42e h17 y1b2e ff10 fsb fc3 sc0 ls4e ws65\">alent<span class=\"_ _4\"></span>umi<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x905 h17 y1b2e ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b2f ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x906 h17 y1b2f ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x907 h17 y1b2f ff10 fsb fc3 sc0 ls5b ws71\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x908 h17 y1b2f ff10 fsb fc3 sc0 ls100 ws116\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x909 h17 y1b2f ff10 fsb fc3 sc0 ls2e ws41\">as<span class=\"_ _4\"></span>te<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x90a h17 y1b2f ff10 fsb fc3 sc0 ls4d ws64\">taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1b30 ff11 fs4 fc3 sc0 ls0 ws0\">Er\u00e4<span class=\"_ _4\"></span>\u00e4n<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>m\u00e4tt\u00f6<span class=\"_ _4\"></span>m\u00e4t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b31 ff11 fs4 fc3 sc0 ls0 ws0\">my<span class=\"_ _4\"></span>ynti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b32 ff11 fs4 fc3 sc0 ls20 ws33\">sopimuksiin perustuva<span class=\"_ _d\"></span>t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x923 y199e w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">206,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x924 y199e w563 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x925 y199e w648 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x926 y199e w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x927 y199e w649 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">205,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199f w637 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">1\u221290 p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4 er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x928 y199f w64a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">48<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x929 y199f w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92a y199f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92b y199f w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92c y199f w64b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b33 ff11 fs4 fc3 sc0 ls0 ws0\">91<span class=\"_ _4\"></span>\u221236<span class=\"_ _4\"></span>0 p\u00e4<span class=\"_ _4\"></span>iv\u00e4<span class=\"_ _4\"></span>\u00e4 </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1992 w63a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92d y1992 w102 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92e y1992 w64c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92f y1992 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x930 y1992 w368 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>14 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x931 y1992 w64d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">13<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w63f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Yli 360 p\u00e4iv\u00e4\u00e4<span class=\"_ _d\"></span> er\u00e4\u00e4<span class=\"_ _4\"></span>ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x932 y18f4 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">4,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x933 y18f4 w64e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x934 y18f4 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x935 y18f4 w64f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x936 y18f4 w650 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x937 y1873 w651 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x938 y1873 w652 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x939 y1873 w653 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-3,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93a y1873 w654 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93b y1873 w655 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">269,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w634 heb\" id=\"_460187b9-c44b-41c2-94ec-8393f776e594\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fc h17 y1b20 ff10 fsb fc3 sc0 ls29 ws3c\">Odot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa ole<span class=\"_ _d\"></span>vat<span class=\"_ _0\"></span> luott<span class=\"_ _0\"></span>otappi<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fd h17 y1b21 ff10 fsb fc3 sc0 ls28 ws3b\">K<span class=\"_ _0\"></span>eski-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x422 h17 y1b22 ff10 fsb fc3 sc0 ls2e ws41\">Ennakoi<span class=\"_ _0\"></span>vaan </td><td class=\"t m0 x8fe h17 y1b22 ff10 fsb fc3 sc0 ls29 ws3c\">m\u00e4\u00e4r\u00e4inen </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8ff h17 y1b23 ff10 fsb fc3 sc0 ls1f ws32\">Historia-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x900 h17 y1b23 ff10 fsb fc3 sc0 lsfc ws110\">riski-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x901 h17 y1b23 ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x680 h17 y1b23 ff10 fsb fc3 sc0 ls4e ws65\">Netto<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b24 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x902 h17 y1b24 ff10 fsb fc3 sc0 ls4e ws65\">Br<span class=\"_ _4\"></span>utto-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x903 h17 y1b24 ff10 fsb fc3 sc0 ls2e ws41\">tie<span class=\"_ _4\"></span>toon </td><td class=\"t m0 x904 h17 y1b24 ff10 fsb fc3 sc0 lsc6 wsd9\">arvioin<span class=\"_ _0\"></span>tiin<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x42e h17 y1b24 ff10 fsb fc3 sc0 ls4e ws65\">alent<span class=\"_ _4\"></span>umi<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x905 h17 y1b24 ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b25 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x906 h17 y1b25 ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x907 h17 y1b25 ff10 fsb fc3 sc0 ls5b ws71\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x908 h17 y1b25 ff10 fsb fc3 sc0 ls100 ws116\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x909 h17 y1b25 ff10 fsb fc3 sc0 ls2e ws41\">as<span class=\"_ _4\"></span>te<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x90a h17 y1b25 ff10 fsb fc3 sc0 ls4d ws64\">taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1b26 ff11 fs4 fc3 sc0 ls0 ws0\">Er\u00e4<span class=\"_ _4\"></span>\u00e4n<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>m\u00e4tt\u00f6<span class=\"_ _4\"></span>m\u00e4t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b27 ff11 fs4 fc3 sc0 ls0 ws0\">my<span class=\"_ _4\"></span>ynti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b28 ff11 fs4 fc3 sc0 ls20 ws33\">sopimuksiin perustuva<span class=\"_ _d\"></span>t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x90b y199e w5f1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">195,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x90c y199e w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x90d y199e w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x90e y199e w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x90f y199e w636 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">195<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w637 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">1\u221290 p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4 er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x910 y190f w1a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">62<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x911 y190f w638 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x912 y190f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x913 y190f w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x914 y190f w639 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">62,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b29 ff11 fs4 fc3 sc0 ls0 ws0\">91<span class=\"_ _4\"></span>\u221236<span class=\"_ _4\"></span>0 p\u00e4<span class=\"_ _4\"></span>iv\u00e4<span class=\"_ _4\"></span>\u00e4 </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y188f w63a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x915 y188f w63b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x916 y188f w63c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x917 y188f w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x918 y188f w63d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>9 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x5ba y188f w63e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>6,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w63f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Yli 360 p\u00e4iv\u00e4\u00e4<span class=\"_ _d\"></span> er\u00e4\u00e4<span class=\"_ _4\"></span>ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x919 y1890 w640 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91a y1890 w641 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91b y1890 w165 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91c y1890 w642 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-70<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91d y1890 w521 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91e y1873 w643 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">283,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x91f y1873 w644 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-3<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x920 y1873 w645 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">-3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x921 y1873 w646 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>3 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x922 y1873 w647 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>76<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs460\">Myyntisaamisiin ja sopimuk<span class=\"_ _0\"></span>siin perustuviin omaisuuseriin liittyvien </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs461\">luott<span class=\"_ _d\"></span>otappio<span class=\"_ _d\"></span>varaust<span class=\"_ _0\"></span>en muutos k<span class=\"_ _0\"></span>auden aikana <span class=\"_ _92\"> </span> <span class=\"_ _b6\"> </span> <span class=\"_ _f8\"> </span> </div><div class=\"gs79\"><table class=\"s w656 hed\" id=\"_82e6b9ea-216e-4b38-8092-495a85e812d2\"><tr><td class=\"t m0 x1aa h17 y1b34 ff10 fsb fc3 sc0 ls29 ws3c\">Luott<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>appiov<span class=\"_ _d\"></span>araus<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b35 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b35 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b35 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w657 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls95 ws79\">V<span class=\"_ _d\"></span>ar<span class=\"_ _d\"></span>au<span class=\"_ _0\"></span>s<span class=\"_ _d\"></span> 1.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93c y18c4 w2c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93d y18c4 w658 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93e y18a5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93f y18a5 w3e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w659 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>arau<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen lis\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x940 y18a6 we0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x941 y18a6 w65a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w65b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Varau<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>n k\u00e4y<span class=\"_ _4\"></span>tt\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x942 y18a7 w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x943 y18a7 w65c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w65d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Peruttu<span class=\"_ _d\"></span> varaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x944 y188f w65e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x945 y188f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w65f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut muutokse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x946 y1890 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x947 y1890 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w660 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ar<span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>s 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x948 y1873 w661 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x949 y1873 w662 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table></div>T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elmaan <span class=\"_ _172\"></span>kirjatut <span class=\"_ _1ea\"></span>arv<span class=\"_ _0\"></span>onalentumise<span class=\"_ _0\"></span>t <div class=\"gs79\"><table class=\"s w663 hee\" id=\"_67ca0420-e844-4b50-a104-bc2dc34071b8\"><tr><td class=\"t m0 x1aa h17 y19a8 ff10 fsb fc3 sc0 ls29 ws3c\">Luott<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>appiov<span class=\"_ _d\"></span>araus <span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y19a6 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y19a6 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w664 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>arauksen<span class=\"_ _d\"></span> muutos<span class=\"_ _d\"></span> kauden aik<span class=\"_ _0\"></span>ana<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94a y188f w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94b y188f w4ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w665 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu suoraan<span class=\"_ _d\"></span> ar<span class=\"_ _4\"></span>vonal<span class=\"_ _0\"></span>entumisik<span class=\"_ _0\"></span>si<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94c y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94d y1890 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94e y1873 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94f y1873 w3cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "5.<span class=\"_ _d\"></span>3 My<span class=\"_ _4\"></span>yntisaamise<span class=\"_ _d\"></span>t ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat saamiset<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Myyntisaamiset ja sopimuk<span class=\"_ _d\"></span>siin perustuvat omaisuuser\u00e4<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Myyntisaamiset o<span class=\"_ _d\"></span>vat laskut<span class=\"_ _d\"></span>ettuja asiakassaamisia perustuen Kalmarin oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkaille l<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tuista ta<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>oista tai palv<span class=\"_ _d\"></span>eluista, kun n\u00e4m\u00e4 oik<span class=\"_ _d\"></span>eud<span class=\"_ _4\"></span>et o<span class=\"_ _d\"></span>vat ehdol<span class=\"_ _0\"></span>lisia vain ajan kulumisest<span class=\"_ _0\"></span>a. Sopimuksiin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat laskutt<span class=\"_ _0\"></span>amatt<span class=\"_ _0\"></span>omia asiakassaata<span class=\"_ _0\"></span>via perustuen Kalmarin oik<span class=\"_ _d\"></span>euteen saada vastik<span class=\"_ _d\"></span>etta asiakkail<span class=\"_ _0\"></span>le luo<span class=\"_ _d\"></span>vutetuista ta<span class=\"_ _d\"></span>varoista tai pal<span class=\"_ _d\"></span>veluista, kun n\u00e4iden oik<span class=\"_ _d\"></span>euksien eht<span class=\"_ _d\"></span>ona on j<span class=\"_ _4\"></span>okin muu kuin pelkk\u00e4 ajan kuluminen, kuten so<span class=\"_ _d\"></span>vittu laskutuksen ajoitus tai pr<span class=\"_ _0\"></span>ojektin vaiheet. Sopimusv<span class=\"_ _0\"></span>arat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin laskuttamattomia saamisia, jotk<span class=\"_ _0\"></span>a liittyv\u00e4<span class=\"_ _0\"></span>t asiakassopimuksiin, joissa tuot<span class=\"_ _d\"></span>ot kirjataan v<span class=\"_ _0\"></span>almiusasteen perust<span class=\"_ _d\"></span>eella ajan kuluessa ja tulout<span class=\"_ _0\"></span>ettu m\u00e4\u00e4r\u00e4 ylitt\u00e4\u00e4 lasku<span class=\"_ _0\"></span>tuksen.<span class=\"_ _2e6\"> </span>Myyntisaamiset ja sopimuk<span class=\"_ _0\"></span>siin perustuva<span class=\"_ _0\"></span>t omaisuuser\u00e4t kirja<span class=\"_ _0\"></span>taan alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>villa luott<span class=\"_ _d\"></span>otappioilla ja my<span class=\"_ _d\"></span>\u00f6hemmin jaksot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>villa luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla. L<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriski\u00e4 arvioidaan saamisten s<span class=\"_ _d\"></span>ystemaattisel<span class=\"_ _0\"></span>la ja jatkuv<span class=\"_ _0\"></span>alla seurannalla osana l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>oriskin hallint<span class=\"_ _0\"></span>aa. Luo<span class=\"_ _d\"></span>ttotappio<span class=\"_ _d\"></span>varaus kirjataan odot<span class=\"_ _0\"></span>ettujen luott<span class=\"_ _d\"></span>otappioiden perusteella, jotk<span class=\"_ _0\"></span>a mitataan sek<span class=\"_ _0\"></span>\u00e4 historiallisen ett\u00e4 tule<span class=\"_ _d\"></span>vaisuuden luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioarvion perusteella. Hist<span class=\"_ _0\"></span>oriaan perustuva luott<span class=\"_ _d\"></span>otappioarviointi m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n mekaanisesti k\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4ll\u00e4 varausma<span class=\"_ _0\"></span>triisia, jossa arvonalen<span class=\"_ _d\"></span>tuminen m\u00e4\u00e4ritet\u00e4\u00e4n hist<span class=\"_ _0\"></span>oriallisista luo<span class=\"_ _d\"></span>ttotappioista ja asiakassaamisten ik<span class=\"_ _0\"></span>\u00e4\u00e4ntymisest\u00e4 johdettujen riskipainojen perusteel<span class=\"_ _0\"></span>la. T<span class=\"_ _2\"></span>ulev<span class=\"_ _d\"></span>aisuutta kosk<span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>va luo<span class=\"_ _d\"></span>ttotappioarviointi m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n e<span class=\"_ _0\"></span>teenp\u00e4in k<span class=\"_ _0\"></span>atso<span class=\"_ _d\"></span>valla anal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysil<span class=\"_ _0\"></span>l\u00e4, jonka mukaisesti saata<span class=\"_ _d\"></span>valle tai saamisryhm\u00e4lle v<span class=\"_ _d\"></span>oidaan kirjata luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksen ensimm\u00e4isen osan ylitt\u00e4v<span class=\"_ _d\"></span>\u00e4 arvonalentuminen. Arv<span class=\"_ _0\"></span>onalentumiset ja v<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan myytyjen tav<span class=\"_ _0\"></span>aroiden hankintamenoon. L<span class=\"_ _d\"></span>uottot<span class=\"_ _0\"></span>appiot kirjataan pois vir<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llisen sel<span class=\"_ _d\"></span>vitystila- tai k<span class=\"_ _d\"></span>onkurssi-ilmoituksen my<span class=\"_ _d\"></span>\u00f6t\u00e4, mik\u00e4 vah<span class=\"_ _d\"></span>vistaa sen, ettei saamista perit\u00e4.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-638": {
   "value": "Myyntisaamisten ja sopimuk<span class=\"_ _d\"></span>siin perustuvien omaisuuserien ik\u00e4jakauma ja odo<span class=\"_ _d\"></span>tetta<span class=\"_ _0\"></span>vissa ole<span class=\"_ _d\"></span>vat l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappio<span class=\"_ _d\"></span>t <span class=\"_ _cc\"> </span> <table class=\"s w634 hec\" id=\"_247f71f2-350e-45b4-a8cd-202caf7e62d0\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fc h17 y1b2a ff10 fsb fc3 sc0 ls29 ws3c\">Odot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa ole<span class=\"_ _d\"></span>vat<span class=\"_ _0\"></span> luott<span class=\"_ _0\"></span>otappi<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x8fd h17 y1b2b ff10 fsb fc3 sc0 ls28 ws3b\">K<span class=\"_ _0\"></span>eski-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x422 h17 y1b2c ff10 fsb fc3 sc0 ls2e ws41\">Ennakoi<span class=\"_ _0\"></span>vaan </td><td class=\"t m0 x8fe h17 y1b2c ff10 fsb fc3 sc0 ls29 ws3c\">m\u00e4\u00e4r\u00e4inen </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8ff h17 y1b2d ff10 fsb fc3 sc0 ls1f ws32\">Historia-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x900 h17 y1b2d ff10 fsb fc3 sc0 lsfc ws110\">riski-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x901 h17 y1b2d ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x680 h17 y1b2d ff10 fsb fc3 sc0 ls4e ws65\">Netto<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b2e ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x902 h17 y1b2e ff10 fsb fc3 sc0 ls4e ws65\">Br<span class=\"_ _4\"></span>utto-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x903 h17 y1b2e ff10 fsb fc3 sc0 ls2e ws41\">tie<span class=\"_ _4\"></span>toon </td><td class=\"t m0 x904 h17 y1b2e ff10 fsb fc3 sc0 lsc6 wsd9\">arvioin<span class=\"_ _0\"></span>tiin<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x42e h17 y1b2e ff10 fsb fc3 sc0 ls4e ws65\">alent<span class=\"_ _4\"></span>umi<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x905 h17 y1b2e ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b2f ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x906 h17 y1b2f ff10 fsb fc3 sc0 lsb0 wsc3\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x907 h17 y1b2f ff10 fsb fc3 sc0 ls5b ws71\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x908 h17 y1b2f ff10 fsb fc3 sc0 ls100 ws116\">perustuen<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x909 h17 y1b2f ff10 fsb fc3 sc0 ls2e ws41\">as<span class=\"_ _4\"></span>te<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x90a h17 y1b2f ff10 fsb fc3 sc0 ls4d ws64\">taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h8 y1b30 ff11 fs4 fc3 sc0 ls0 ws0\">Er\u00e4<span class=\"_ _4\"></span>\u00e4n<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>m\u00e4tt\u00f6<span class=\"_ _4\"></span>m\u00e4t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b31 ff11 fs4 fc3 sc0 ls0 ws0\">my<span class=\"_ _4\"></span>ynti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h8 y1b32 ff11 fs4 fc3 sc0 ls20 ws33\">sopimuksiin perustuva<span class=\"_ _d\"></span>t </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y199e w21e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x923 y199e w202 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">206,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x924 y199e w563 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x925 y199e w648 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x926 y199e w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x927 y199e w649 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">205,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199f w637 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">1\u221290 p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4 er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x928 y199f w64a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">48<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x929 y199f w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92a y199f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92b y199f w635 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">0 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92c y199f w64b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b33 ff11 fs4 fc3 sc0 ls0 ws0\">91<span class=\"_ _4\"></span>\u221236<span class=\"_ _4\"></span>0 p\u00e4<span class=\"_ _4\"></span>iv\u00e4<span class=\"_ _4\"></span>\u00e4 </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1992 w63a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92d y1992 w102 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92e y1992 w64c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x92f y1992 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x930 y1992 w368 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>14 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x931 y1992 w64d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">13<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w63f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Yli 360 p\u00e4iv\u00e4\u00e4<span class=\"_ _d\"></span> er\u00e4\u00e4<span class=\"_ _4\"></span>ntyneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x932 y18f4 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">4,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x933 y18f4 w64e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x934 y18f4 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x935 y18f4 w64f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x936 y18f4 w650 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x937 y1873 w651 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x938 y1873 w652 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x939 y1873 w653 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-3,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93a y1873 w654 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93b y1873 w655 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">269,5<span class=\"_ _2e6\"> </span></div></td></tr></table>Odot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa ole<span class=\"_ _d\"></span>vat<span class=\"_ _0\"></span> luott<span class=\"_ _0\"></span>otappi<span class=\"_ _0\"></span>ot<span class=\"_ _2e6\"> </span>K<span class=\"_ _0\"></span>eski-<span class=\"_ _2e6\"> </span>Ennakoi<span class=\"_ _0\"></span>vaan m\u00e4\u00e4r\u00e4inen Historia-<span class=\"_ _2e6\"> </span>riski-<span class=\"_ _2e6\"> </span>a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>Netto<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span>Br<span class=\"_ _4\"></span>utto-<span class=\"_ _2e6\"> </span>tie<span class=\"_ _4\"></span>toon arvioin<span class=\"_ _0\"></span>tiin<span class=\"ls0 ws0\"> </span>alent<span class=\"_ _4\"></span>umi<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span>a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span>MEUR<span class=\"_ _d\"></span> a<span class=\"_ _4\"></span>rvo<span class=\"_ _2e6\"> </span>perustuen<span class=\"_ _2e6\"> </span>perustuen<span class=\"_ _2e6\"> </span>as<span class=\"_ _4\"></span>te<span class=\"_ _2e6\"> </span>taseel<span class=\"_ _4\"></span>la<span class=\"_ _2e6\"> </span>Er\u00e4<span class=\"_ _4\"></span>\u00e4n<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>m\u00e4tt\u00f6<span class=\"_ _4\"></span>m\u00e4t my<span class=\"_ _4\"></span>ynti<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>t ja sopimuksiin perustuva<span class=\"_ _d\"></span>t om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span>195,2<span class=\"_ _2e6\"> </span>-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span>-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span>0 %<span class=\"_ _2e6\"> </span>195<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span>1\u221290 p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4 er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span>62<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span>-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span>0,0<span class=\"_ _2e6\"> </span>0 %<span class=\"_ _2e6\"> </span>62,3<span class=\"_ _2e6\"> </span>91<span class=\"_ _4\"></span>\u221236<span class=\"_ _4\"></span>0 p\u00e4<span class=\"_ _4\"></span>iv\u00e4<span class=\"_ _4\"></span>\u00e4 er\u00e4\u00e4ntyneet<span class=\"_ _2e6\"> </span>1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span>-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span>-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span>-<span class=\"_ _4\"></span>9 %<span class=\"_ _2e6\"> </span>1<span class=\"_ _4\"></span>6,6<span class=\"_ _2e6\"> </span>Yli 360 p\u00e4iv\u00e4\u00e4<span class=\"_ _d\"></span> er\u00e4\u00e4<span class=\"_ _4\"></span>ntyneet<span class=\"_ _2e6\"> </span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span>-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span>-<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span>-70<span class=\"_ _4\"></span> %<span class=\"_ _2e6\"> </span>2,2<span class=\"_ _2e6\"> </span>Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span>283,4<span class=\"_ _2e6\"> </span>-3<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span>-3,5<span class=\"_ _2e6\"> </span>-<span class=\"_ _4\"></span>3 %<span class=\"_ _2e6\"> </span>2<span class=\"_ _4\"></span>76<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span>Myyntisaamisiin ja sopimuk<span class=\"_ _0\"></span>siin perustuviin omaisuuseriin liittyvien luott<span class=\"_ _d\"></span>otappio<span class=\"_ _d\"></span>varaust<span class=\"_ _0\"></span>en muutos k<span class=\"_ _0\"></span>auden aikana <span class=\"_ _92\"> </span><table class=\"s w656 hed\" id=\"_82e6b9ea-216e-4b38-8092-495a85e812d2\"><tr><td class=\"t m0 x1aa h17 y1b34 ff10 fsb fc3 sc0 ls29 ws3c\">Luott<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>appiov<span class=\"_ _d\"></span>araus<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b35 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b35 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b35 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w657 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls95 ws79\">V<span class=\"_ _d\"></span>ar<span class=\"_ _d\"></span>au<span class=\"_ _0\"></span>s<span class=\"_ _d\"></span> 1.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93c y18c4 w2c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93d y18c4 w658 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93e y18a5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93f y18a5 w3e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w659 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>arau<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen lis\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x940 y18a6 we0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x941 y18a6 w65a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w65b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Varau<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>n k\u00e4y<span class=\"_ _4\"></span>tt\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x942 y18a7 w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x943 y18a7 w65c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w65d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Peruttu<span class=\"_ _d\"></span> varaus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x944 y188f w65e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x945 y188f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w65f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut muutokse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x946 y1890 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x947 y1890 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w660 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ar<span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>s 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x948 y1873 w661 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x949 y1873 w662 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs455\">T<span class=\"_ _2\"></span>uloslask<span class=\"_ _0\"></span>elmaan <span class=\"_ _172\"></span>kirjatut <span class=\"_ _1ea\"></span>arv<span class=\"_ _0\"></span>onalentumise<span class=\"_ _0\"></span>t <span class=\"_ _203\"></span>    </div><table class=\"s w663 hee\" id=\"_67ca0420-e844-4b50-a104-bc2dc34071b8\"><tr><td class=\"t m0 x1aa h17 y19a8 ff10 fsb fc3 sc0 ls29 ws3c\">Luott<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>appiov<span class=\"_ _d\"></span>araus <span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y19a6 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y19a6 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w664 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>arauksen<span class=\"_ _d\"></span> muutos<span class=\"_ _d\"></span> kauden aik<span class=\"_ _0\"></span>ana<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94a y188f w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94b y188f w4ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w665 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kirjattu suoraan<span class=\"_ _d\"></span> ar<span class=\"_ _4\"></span>vonal<span class=\"_ _0\"></span>entumisik<span class=\"_ _0\"></span>si<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94c y1890 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94d y1890 w8b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94e y1873 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x94f y1873 w3cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">5.<span class=\"_ _d\"></span>4 Ost<span class=\"_ _0\"></span>o<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elat ja muut k<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>ttomat v<span class=\"_ _d\"></span>elat <span class=\"_ _89\"> </span> <span class=\"_ _53\"> </span> </div>Osto<span class=\"_ _d\"></span>vela<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t av<span class=\"_ _d\"></span>oimet laskut toimittajil<span class=\"_ _d\"></span>ta ja sopimuksiin perustuv<span class=\"_ _d\"></span>at vela<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4osin asiakkail<span class=\"_ _d\"></span>ta saatuja ennakk<span class=\"_ _0\"></span>omaksuja. T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kaisinost<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet asiakasr<span class=\"_ _d\"></span>ahoitusso<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>sista sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t sen osuud<span class=\"_ _4\"></span>en saaduista vastikk<span class=\"_ _d\"></span>eista, joihin Kalmarilla ei ole oik<span class=\"_ _d\"></span>eutta, kosk<span class=\"_ _0\"></span>a sopimusperusteiseen v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eeseen tai muuhun perustuen myyty lait<span class=\"_ _0\"></span>e arvioidaan ostett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an my<span class=\"_ _d\"></span>\u00f6hemmin takaisin rahoitt<span class=\"_ _0\"></span>ajal<span class=\"_ _0\"></span>ta so<span class=\"_ _d\"></span>vittuun j<span class=\"_ _4\"></span>\u00e4\u00e4nn\u00f6sarv<span class=\"_ _d\"></span>oon.   J\u00e4lkikustannusv<span class=\"_ _d\"></span>araukset liittyv<span class=\"_ _d\"></span>\u00e4t oleellisil<span class=\"_ _d\"></span>ta osin valmiisiin ja t\u00e4y<span class=\"_ _d\"></span>sim\u00e4\u00e4r\u00e4isesti tuloute<span class=\"_ _d\"></span>ttuihin asiakasprojekteihin, joista on kuitenkin odo<span class=\"_ _d\"></span>tettavissa viel\u00e4 tie<span class=\"_ _d\"></span>ttyj<span class=\"_ _4\"></span>\u00e4 kustannuksia. Ennakk<span class=\"_ _d\"></span>ovuokra<span class=\"_ _0\"></span>t asiakasrahoitussopimuk<span class=\"_ _d\"></span>sista sis\u00e4lt\u00e4<span class=\"_ _d\"></span>v\u00e4t saadut ennak<span class=\"_ _d\"></span>ot asiakasrahoitussopimuk<span class=\"_ _0\"></span>sista, joissa j\u00e4\u00e4nn\u00f6sarvo myy<span class=\"_ _d\"></span>dyst\u00e4 laitteesta ei ol<span class=\"_ _0\"></span>e olennaisil<span class=\"_ _d\"></span>ta osin siirtynyt asiakkaalle ja t\u00e4m\u00e4n takia sopimus k<span class=\"_ _0\"></span>\u00e4sitell\u00e4\u00e4n k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsopimuk<span class=\"_ _0\"></span>sena. Osto<span class=\"_ _d\"></span>velois<span class=\"_ _0\"></span>ta 3,3 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 13,<span class=\"_ _0\"></span>9<span class=\"_ _d\"></span>) miljoonaa euroa liittyy toimittajar<span class=\"_ _0\"></span>ahoitusohjelmien alaisiin osto<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oihin, jotka pident\u00e4<span class=\"_ _d\"></span>v\u00e4t maksueh<span class=\"_ _0\"></span>toja normaalista 30\u201360 p\u00e4iv<span class=\"_ _d\"></span>\u00e4st\u00e4 180 p\u00e4iv\u00e4\u00e4n. K<span class=\"_ _0\"></span>almarilla on toimitt<span class=\"_ _0\"></span>ajarahoitusj\u00e4rjestel<span class=\"_ _d\"></span>y useiden rahoituslaitost<span class=\"_ _0\"></span>en kanssa, ja normaalisti n\u00e4iden ohjelmien alaiset osto<span class=\"_ _d\"></span>vela<span class=\"_ _0\"></span>t makse<span class=\"_ _0\"></span>taan v\u00e4li<span class=\"_ _0\"></span>tt\u00f6m\u00e4sti t<span class=\"_ _0\"></span>oimittajille<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span>O<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Osto<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elat ja muut k<span class=\"_ _d\"></span>orottoma<span class=\"_ _d\"></span>t vela<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w666 hef\" id=\"_cb59d7d2-1d54-4678-99c1-c18b48572265\"><tr><td class=\"c n x18b y1b36 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1b36 w1f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x892 y1b36 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x893 y1b36 w5e1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b37 ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18a3 w100 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Mu<span class=\"_ _4\"></span>ut korottom<span class=\"_ _4\"></span>at velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x950 y18a3 w115 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x951 y18a3 w102 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">71<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x952 y18a3 w667 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b38 ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18a5 w116 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Os<span class=\"_ _4\"></span>tovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x953 y18a5 waa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x954 y18a5 w668 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">163,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x955 y18a5 w669 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w66a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Ost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elat, Cargo<span class=\"_ _d\"></span>tec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x956 y18a6 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x957 y18a6 w66b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a7 w5f5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Sopimuksiin perustuva<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>lat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x958 y18a7 w66c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x959 y18a7 w66d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>10,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x95a y18a7 w11d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">1<span class=\"_ _4\"></span>09,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1992 w100 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Mu<span class=\"_ _4\"></span>ut korottom<span class=\"_ _4\"></span>at velat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x95b y1992 w66e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">209<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x95c y1992 w66f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18f4 w670 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Muut k<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span>ttomat<span class=\"_ _d\"></span> velat,<span class=\"_ _0\"></span> Cargot<span class=\"_ _d\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x95d y18f4 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x95e y18f4 w671 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w672 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>tovelat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut koro<span class=\"_ _4\"></span>ttom<span class=\"_ _4\"></span>at vel<span class=\"_ _4\"></span>at yhte<span class=\"_ _4\"></span>ens<span class=\"_ _4\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x95f y1873 w673 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">5<span class=\"_ _4\"></span>54<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x960 y1873 w1fd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs25f\">Muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat v<span class=\"_ _0\"></span>elat<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w674 hf0\" id=\"_34ea36a2-2593-4a9e-8366-58652b8ebd07\"><tr><td class=\"c n x18b y1b39 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1b39 w1f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc3 wsd6\">Liite<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x892 y1b39 w5ba hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x893 y1b39 w5e1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b3a ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y189d w675 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">T<span class=\"_ _2\"></span>akaisinost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _d\"></span> asiakasrahoitussop<span class=\"_ _0\"></span>imuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x961 y189d w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x962 y189d w676 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">6<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x963 y189d w677 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">75<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b3b w678 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut velkaer<span class=\"_ _0\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x964 y1b3b w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x965 y1b3b w2c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x966 y1b3b w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b3c w679 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Pitk<span class=\"_ _d\"></span>\u00e4ai<span class=\"_ _4\"></span>kais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _d\"></span> velat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x967 y1b3c w67a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">71<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x968 y1b3c w67b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b3d ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18a1 w67c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Palkk<span class=\"_ _0\"></span>a- ja<span class=\"_ _d\"></span> sosiaalikulujak<span class=\"_ _d\"></span>sotuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x969 y18a1 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96a y18a1 w67d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">56,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a2 w67e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">J\u00e4lkikust<span class=\"_ _0\"></span>annusv<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96b y18a2 w67f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">25,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96c y18a2 w58c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y188b w680 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Pitk\u00e4aikaishankkeita k<span class=\"_ _d\"></span>oske<span class=\"_ _0\"></span>vat<span class=\"_ _d\"></span> ku<span class=\"_ _4\"></span>luv<span class=\"_ _0\"></span>araukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96d y188b w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96e y188b w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">4,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18c3 w682 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Ennakko<span class=\"_ _d\"></span>vuokrat asiak<span class=\"_ _0\"></span>asrahoitussopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96f y18c3 w683 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">69,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x970 y18c3 w684 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">7<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18c4 w685 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>nl<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4ve<span class=\"_ _4\"></span>rovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x971 y18c4 w4f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">15,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x972 y18c4 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w629 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">K<span class=\"_ _0\"></span>orkojakso<span class=\"_ _d\"></span>tu<span class=\"_ _4\"></span>kse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x973 y18a5 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x974 y18a5 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x975 y18a5 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w686 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">M<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t si<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>tovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x976 y18a6 w687 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">35,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x977 y18a6 w688 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a7 w689 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Muut siirtov<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x978 y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x979 y18a7 w403 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">L<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hyta<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et mu<span class=\"_ _4\"></span>ut kor<span class=\"_ _4\"></span>ottom<span class=\"_ _4\"></span>at vel<span class=\"_ _4\"></span>at yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x97a y18c5 w68b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">20<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97b y18c5 w68c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">249,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>elat<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x97c y1873 w68e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">280,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97d y1873 w68f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">326,3</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "5.<span class=\"_ _d\"></span>4 Ost<span class=\"_ _0\"></span>o<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>elat ja muut k<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>ttomat v<span class=\"_ _d\"></span>elat<div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs467\">T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kaisinost<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet asiakasr<span class=\"_ _d\"></span>ahoitusso<span class=\"_ _4\"></span>pimuk<span class=\"_ _0\"></span>sista sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t sen osuud<span class=\"_ _4\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs468\">saaduista vastikk<span class=\"_ _d\"></span>eista, joihin Kalmarilla ei ole oik<span class=\"_ _d\"></span>eutta, kosk<span class=\"_ _0\"></span>a sopimusperusteiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs469\">v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eeseen tai muuhun perustuen myyty lait<span class=\"_ _0\"></span>e arvioidaan ostett<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an my<span class=\"_ _d\"></span>\u00f6hemmin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs46a\">takaisin rahoitt<span class=\"_ _0\"></span>ajal<span class=\"_ _0\"></span>ta so<span class=\"_ _d\"></span>vittuun j<span class=\"_ _4\"></span>\u00e4\u00e4nn\u00f6sarv<span class=\"_ _d\"></span>oon.   </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "Muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat v<span class=\"_ _0\"></span>elat<span class=\"_ _2e6\"> </span><table class=\"s w674 hf0\" id=\"_34ea36a2-2593-4a9e-8366-58652b8ebd07\"><tr><td class=\"c n x18b y1b39 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1b39 w1f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc3 wsd6\">Liite<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x892 y1b39 w5ba hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x893 y1b39 w5e1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b3a ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y189d w675 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">T<span class=\"_ _2\"></span>akaisinost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _d\"></span> asiakasrahoitussop<span class=\"_ _0\"></span>imuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x961 y189d w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x962 y189d w676 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">6<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x963 y189d w677 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">75<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1b3b w678 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut velkaer<span class=\"_ _0\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x964 y1b3b w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x965 y1b3b w2c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x966 y1b3b w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b3c w679 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Pitk<span class=\"_ _d\"></span>\u00e4ai<span class=\"_ _4\"></span>kais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _d\"></span> velat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x967 y1b3c w67a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">71<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x968 y1b3c w67b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b3d ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18a1 w67c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Palkk<span class=\"_ _0\"></span>a- ja<span class=\"_ _d\"></span> sosiaalikulujak<span class=\"_ _d\"></span>sotuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x969 y18a1 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96a y18a1 w67d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">56,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a2 w67e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">J\u00e4lkikust<span class=\"_ _0\"></span>annusv<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96b y18a2 w67f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">25,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96c y18a2 w58c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y188b w680 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Pitk\u00e4aikaishankkeita k<span class=\"_ _d\"></span>oske<span class=\"_ _0\"></span>vat<span class=\"_ _d\"></span> ku<span class=\"_ _4\"></span>luv<span class=\"_ _0\"></span>araukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96d y188b w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x96e y188b w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">4,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18c3 w682 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Ennakko<span class=\"_ _d\"></span>vuokrat asiak<span class=\"_ _0\"></span>asrahoitussopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x96f y18c3 w683 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">69,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x970 y18c3 w684 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">7<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18c4 w685 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>nl<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4ve<span class=\"_ _4\"></span>rovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x971 y18c4 w4f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">15,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x972 y18c4 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w629 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">K<span class=\"_ _0\"></span>orkojakso<span class=\"_ _d\"></span>tu<span class=\"_ _4\"></span>kse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x973 y18a5 waa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscb wse1\">8.2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x974 y18a5 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x975 y18a5 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w686 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">M<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t si<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>tovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x976 y18a6 w687 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">35,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x977 y18a6 w688 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a7 w689 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Muut siirtov<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x978 y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x979 y18a7 w403 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">L<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hyta<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et mu<span class=\"_ _4\"></span>ut kor<span class=\"_ _4\"></span>ottom<span class=\"_ _4\"></span>at vel<span class=\"_ _4\"></span>at yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x97a y18c5 w68b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">20<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97b y18c5 w68c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">249,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>elat<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x97c y1873 w68e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">280,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97d y1873 w68f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">326,3</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "Muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat v<span class=\"_ _0\"></span>elat<span class=\"_ _2e6\"> </span>L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span>Palkk<span class=\"_ _0\"></span>a- ja<span class=\"_ _d\"></span> sosiaalikulujak<span class=\"_ _d\"></span>sotuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>6<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span>56,2<span class=\"_ _2e6\"> </span>J\u00e4lkikust<span class=\"_ _0\"></span>annusv<span class=\"_ _d\"></span>araukse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>25,6<span class=\"_ _2e6\"> </span>20,4<span class=\"_ _2e6\"> </span>Pitk\u00e4aikaishankkeita k<span class=\"_ _d\"></span>oske<span class=\"_ _0\"></span>vat<span class=\"_ _d\"></span> ku<span class=\"_ _4\"></span>luv<span class=\"_ _0\"></span>araukset<span class=\"_ _2e6\"> </span>-<span class=\"_ _2e6\"> </span>4,4<span class=\"_ _2e6\"> </span>Ennakko<span class=\"_ _d\"></span>vuokrat asiak<span class=\"_ _0\"></span>asrahoitussopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span>69,3<span class=\"_ _2e6\"> </span>7<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span>Ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>nl<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4ve<span class=\"_ _4\"></span>rovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span>15,3<span class=\"_ _2e6\"> </span>1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span>K<span class=\"_ _0\"></span>orkojakso<span class=\"_ _d\"></span>tu<span class=\"_ _4\"></span>kse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>8.2<span class=\"_ _2e6\"> </span>0,8<span class=\"_ _2e6\"> </span>0,0<span class=\"_ _2e6\"> </span>M<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t si<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>tovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span>35,8<span class=\"_ _2e6\"> </span>44,8<span class=\"_ _2e6\"> </span>Muut siirtov<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span>-<span class=\"_ _2e6\"> </span>31<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span>L<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hyta<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et mu<span class=\"_ _4\"></span>ut kor<span class=\"_ _4\"></span>ottom<span class=\"_ _4\"></span>at vel<span class=\"_ _4\"></span>at yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span>20<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span>249,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-677": {
   "value": "Muut k<span class=\"_ _d\"></span>orott<span class=\"_ _d\"></span>omat v<span class=\"_ _0\"></span>elat<span class=\"_ _2e6\"> </span>MEUR<span class=\"_ _2e6\"> </span>Liite<span class=\"_ _2e6\"> </span>31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span>31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span>Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>akaisinost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet<span class=\"_ _d\"></span> asiakasrahoitussop<span class=\"_ _0\"></span>imuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span>8.2<span class=\"_ _2e6\"> </span>6<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span>75<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span>Muut velkaer<span class=\"_ _0\"></span>\u00e4t<span class=\"_ _2e6\"> </span>8.2<span class=\"_ _2e6\"> </span>2,2<span class=\"_ _2e6\"> </span>2,0<span class=\"_ _2e6\"> </span>Pitk<span class=\"_ _d\"></span>\u00e4ai<span class=\"_ _4\"></span>kais<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> muut k<span class=\"_ _d\"></span>orottomat<span class=\"_ _d\"></span> velat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span>71<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span>7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">5.<span class=\"_ _0\"></span>5 V<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>auk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>araukset<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>araus merkit\u00e4\u00e4n taseeseen, kun k<span class=\"_ _d\"></span>onsernilla on aikaisemman tapahtuman seurauk<span class=\"_ _0\"></span>sena olemassa ole<span class=\"_ _d\"></span>va oik<span class=\"_ _0\"></span>eudellinen tai t<span class=\"_ _0\"></span>osiasiallinen v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite ja on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een t\u00e4ytt\u00e4minen edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4\u00e4 taloudellista suoritusta tai aiheuttaa taloudel<span class=\"_ _0\"></span>lisen menetyksen. L<span class=\"_ _0\"></span>is\u00e4ksi v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n on ol<span class=\"_ _d\"></span>tava luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti arvioitavissa. V<span class=\"_ _2\"></span>arauksena kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 vastaa parast<span class=\"_ _0\"></span>a arviota menoista, joita olemassa ole<span class=\"_ _d\"></span>van v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteen t\u00e4ytt<span class=\"_ _0\"></span>\u00e4minen edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. Jos rahan aik<span class=\"_ _0\"></span>a-arv<span class=\"_ _d\"></span>on vaikutus on olennainen, varauk<span class=\"_ _d\"></span>sen<span class=\"_ _4\"></span> m\u00e4\u00e4r\u00e4n\u00e4 kirjat<span class=\"_ _0\"></span>aan odote<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en menojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t tuott<span class=\"_ _d\"></span>eiden korjaamisesta tai k<span class=\"_ _d\"></span>orvaamisesta aiheutuva<span class=\"_ _0\"></span>t odot<span class=\"_ _0\"></span>etut kustannuk<span class=\"_ _d\"></span>set, mik\u00e4li takuuaikaa on tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 j\u00e4ljell\u00e4. T<span class=\"_ _2\"></span>akuuvar<span class=\"_ _0\"></span>austen lask<span class=\"_ _d\"></span>enta perustuu aiempaan k<span class=\"_ _d\"></span>okemuk<span class=\"_ _d\"></span>seen korjaust<span class=\"_ _0\"></span>en ja k<span class=\"_ _d\"></span>or<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>austen m\u00e4\u00e4rist\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uote<span class=\"_ _d\"></span>vastuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t odotetut kustannuk<span class=\"_ _d\"></span>set asiakasv<span class=\"_ _d\"></span>aateiden hyvitt\u00e4misest\u00e4, mik\u00e4li v<span class=\"_ _d\"></span>aateen m\u00e4\u00e4r\u00e4, todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys ja t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuminen o<span class=\"_ _d\"></span>vat arvioitavissa.<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>ppiollisista sopimuk<span class=\"_ _d\"></span>sista kirjataan var<span class=\"_ _0\"></span>aus, kun vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteiden t\u00e4ytt\u00e4misek<span class=\"_ _0\"></span>si vaaditta<span class=\"_ _d\"></span>vat v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00f6m\u00e4t meno<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>litt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t sopimuksesta saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at hy<span class=\"_ _0\"></span>\u00f6dyt.<span class=\"_ _2e6\"> </span>Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus kirjat<span class=\"_ _0\"></span>aan, kun k<span class=\"_ _0\"></span>onserni on laatinut yk<span class=\"_ _0\"></span>sityisk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>man, aloittanut suunnit<span class=\"_ _0\"></span>elman toimeenpanon tai asianmukaisesti tiedott<span class=\"_ _0\"></span>anut asiasta. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vassa suunnitelmassa tul<span class=\"_ _0\"></span>ee olla yksil<span class=\"_ _0\"></span>\u00f6ityn\u00e4 mit\u00e4 toimin<span class=\"_ _0\"></span>toja ja henkil\u00f6s<span class=\"_ _0\"></span>t\u00f6\u00e4 se k<span class=\"_ _d\"></span>oskee sek\u00e4 mik\u00e4 on sen arvioitu t<span class=\"_ _d\"></span>oteuttamisaika<span class=\"_ _d\"></span>taulu ja -kustannukset. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus ja muut t<span class=\"_ _0\"></span>oiminnan sopeuttamiseen liittyv\u00e4<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t kirjataan sen toiminnon kuluihin, mihin ne luon<span class=\"_ _0\"></span>teensa puolest<span class=\"_ _0\"></span>a liittyv\u00e4t. K<span class=\"_ _d\"></span>un kyseess\u00e4 on merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4 Kalmarin tai sen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>a-alueen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>ma, varaus ja muut t<span class=\"_ _d\"></span>oiminnan sopeuttamiseen<span class=\"_ _4\"></span> liittyv\u00e4t kust<span class=\"_ _0\"></span>annukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa erillisen\u00e4 er\u00e4n\u00e4<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs44b\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs44c\">V<span class=\"_ _2\"></span>araukset<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44d\">Kirjatta<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>arauksen m\u00e4\u00e4r\u00e4 on tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n paras arvio vel<span class=\"_ _d\"></span>voi<span class=\"_ _0\"></span>tteen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44e\">t\u00e4ytt\u00e4misek<span class=\"_ _d\"></span>si vaadittav<span class=\"_ _d\"></span>asta kustannuksesta. Arvio tapahtuman tal<span class=\"_ _0\"></span>oudellisesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs44f\">vaikutuk<span class=\"_ _d\"></span>sesta edell<span class=\"_ _0\"></span>ytt\u00e4\u00e4 yhti\u00f6n johdon harkintaa, joka perustuu aiempiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs450\">samankal<span class=\"_ _d\"></span>taisiin tapahtumiin ja joissakin tapauksissa ulk<span class=\"_ _d\"></span>opuolisen asiantuntijan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs451\">lausunt<span class=\"_ _0\"></span>oihin. V<span class=\"_ _2\"></span>arauksia tarkast<span class=\"_ _d\"></span>ellaan s\u00e4\u00e4nn\u00f6llisesti ja k<span class=\"_ _0\"></span>orjataan tarpeen mukaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs452\">vastaamaan t<span class=\"_ _0\"></span>arkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>en parasta arviota. T<span class=\"_ _6\"></span>oteu<span class=\"_ _0\"></span>tuvat meno<span class=\"_ _d\"></span>t voiv<span class=\"_ _0\"></span>at poik<span class=\"_ _d\"></span>eta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs453\">arviosta.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs490\">V<span class=\"_ _2\"></span>arauk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w698 hf2\" id=\"_fe5111de-091b-452d-81cd-b7db629042b1\"><tr><td></td><td></td><td></td><td class=\"t m0 x7a8 h17 y1b40 ff10 fsb fc3 sc0 lsc6 wsd9\">T<span class=\"_ _2\"></span>oiminnan <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b41 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x983 h17 y1b41 ff10 fsb fc3 sc0 ls101 ws117\">Tu<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x984 h17 y1b41 ff10 fsb fc3 sc0 lsf2 ws107\">K<span class=\"_ _d\"></span>or<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>aus-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7ac h17 y1b41 ff10 fsb fc3 sc0 ls0 ws0\">uudelle<span class=\"_ _0\"></span>en- <span class=\"_ _9d\"></span> </td><td class=\"t m0 x985 h17 y1b41 ff10 fsb fc3 sc0 ls29 ws3c\">T<span class=\"_ _2\"></span>appiolliset<span class=\"_ _0\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b42 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x983 h17 y1b42 ff10 fsb fc3 sc0 ls4d ws64\">taku<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x986 h17 y1b42 ff10 fsb fc3 sc0 lsfc ws110\">vaa<span class=\"_ _4\"></span>tee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x987 h17 y1b42 ff10 fsb fc3 sc0 ls102 ws118\">j\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span></td><td class=\"c n x988 y19b4 w699 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls27 ws3a\">sopim<span class=\"_ _4\"></span>ukse<span class=\"_ _0\"></span>t</div></td><td class=\"c n x989 y19b4 wa5 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Muut</div></td><td class=\"c n x98a y19b4 w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w69a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls95 ws79\">V<span class=\"_ _d\"></span>ar<span class=\"_ _d\"></span>au<span class=\"_ _0\"></span>k<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>t 1.<span class=\"_ _2\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x98b y1997 w69b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x98c y1997 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x98d y1997 w69c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">1<span class=\"_ _4\"></span>9,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x98e y1997 w541 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,8</div></td><td class=\"c n x98f y1997 w195 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x990 y1997 w69d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">88,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x991 y199e wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x992 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x993 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x994 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0</div></td><td class=\"c n x995 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83f y199e w312 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199f w69e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x996 y199f w39f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">16,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x997 y199f wf7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x998 y199f w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x999 y199f w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3</div></td><td class=\"c n x99a y199f w69f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x99b y199f w6a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w6a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">K\u00e4y<span class=\"_ _4\"></span>tety<span class=\"_ _4\"></span>t var<span class=\"_ _4\"></span>auks<span class=\"_ _4\"></span>et</div></td><td class=\"c n x99c y1999 w6a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x99d y1999 w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x99e y1999 w78 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x99f y1999 w6a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4</div></td><td class=\"c n x9a0 y1999 w6a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a1 y1999 w6a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>8,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b43 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w6a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">peruutukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a2 y1890 w4f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">-5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a3 y1890 w62f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a4 y1890 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a5 y1890 w6a8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3</div></td><td class=\"c n x9a6 y1890 w6a9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a7 y1890 w6aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6ab ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">V<span class=\"_ _d\"></span>arauk<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a8 y1873 w6ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">59,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a9 y1873 w6ad ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9aa y1873 w1ef ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1d ws30\">14<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ab y1873 w6ae ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>3</div></td><td class=\"c n x9ac y1873 w6af ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">16,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ad y1873 w6b0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">91<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w698 hf3\" id=\"_74add712-c341-474e-8089-eef0140bd5e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x7a8 h17 y1b44 ff10 fsb fc3 sc0 lsc6 wsd9\">T<span class=\"_ _2\"></span>oiminnan <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b45 ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x983 h17 y1b45 ff10 fsb fc3 sc0 ls101 ws117\">Tu<span class=\"_ _93\"></span>o<span class=\"_ _4\"></span>t<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x984 h17 y1b45 ff10 fsb fc3 sc0 lsf2 ws107\">K<span class=\"_ _d\"></span>or<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>aus-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7ac h17 y1b45 ff10 fsb fc3 sc0 ls0 ws0\">uudelle<span class=\"_ _0\"></span>en- <span class=\"_ _9d\"></span> </td><td class=\"t m0 x985 h17 y1b45 ff10 fsb fc3 sc0 ls29 ws3c\">T<span class=\"_ _2\"></span>appiolliset<span class=\"_ _0\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b46 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x983 h17 y1b46 ff10 fsb fc3 sc0 ls4d ws64\">taku<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x986 h17 y1b46 ff10 fsb fc3 sc0 lsfc ws110\">vaa<span class=\"_ _4\"></span>tee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x987 h17 y1b46 ff10 fsb fc3 sc0 ls102 ws118\">j\u00e4rjestel<span class=\"_ _d\"></span>yt<span class=\"_ _2e6\"> </span></td><td class=\"c n x988 y19b4 w699 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls27 ws3a\">sopim<span class=\"_ _4\"></span>ukse<span class=\"_ _0\"></span>t</div></td><td class=\"c n x989 y19b4 wa5 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Muut</div></td><td class=\"c n x98a y19b4 w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b47 w69a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls95 ws79\">V<span class=\"_ _d\"></span>ar<span class=\"_ _d\"></span>au<span class=\"_ _0\"></span>k<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>t 1.<span class=\"_ _2\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ae y1b47 w6b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">54,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9af y1b47 w412 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b0 y1b47 w6b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b1 y1b47 w6b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1</div></td><td class=\"c n x9b2 y1b47 w438 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b3 y1b47 w6b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">94,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b4 y1998 w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b5 y1998 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b6 y1998 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b7 y1998 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0</div></td><td class=\"c n x9b8 y1998 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x60b y1998 w1cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w69e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9b9 y190f w6b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ba y190f w6b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9bb y190f w6b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9bc y190f w4e9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5</div></td><td class=\"c n x9bd y190f w6b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9be y190f w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w6a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">K\u00e4y<span class=\"_ _4\"></span>tety<span class=\"_ _4\"></span>t var<span class=\"_ _4\"></span>auks<span class=\"_ _4\"></span>et</div></td><td class=\"c n x9bf y1999 w6b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c0 y1999 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c1 y1999 w6ba ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-13<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c2 y1999 w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5</div></td><td class=\"c n x9c3 y1999 w6bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c4 y1999 w6bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-29<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b48 ff11 fs4 fc3 sc0 lsce wse6\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>n </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w6a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">peruutukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9a2 y1890 w6bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-4,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c5 y1890 w6be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c6 y1890 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c7 y1890 w63c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3</div></td><td class=\"c n x9c8 y1890 w62f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9c9 y1890 w6bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6ab ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">V<span class=\"_ _d\"></span>arauk<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ca y1873 wc2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9cb y1873 w6ad ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9cc y1873 w6c0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>9,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9cd y1873 w38 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">2,8</div></td><td class=\"c n x9ce y1873 w6c1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9cf y1873 w6c2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">88,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w690 hf1\" id=\"_b9ecf486-00f7-445f-98d3-a7bb8d5514e0\"><tr><td class=\"c n x18b y1b3e w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1b3e w691 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97e y1b3e w692 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b3f w693 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t var<span class=\"_ _0\"></span>auks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x532 y1b3f w521 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x97f y1b3f wca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b06 w694 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> varauk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x980 y1b06 w695 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c0 y1b06 w110 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b07 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x981 y1b07 w696 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">91,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x982 y1b07 w697 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls57 ws6d\">88,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls9 ws0 gs495\">T<span class=\"_ _2\"></span>uote<span class=\"_ _0\"></span>takuita k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat v<span class=\"_ _d\"></span>araukset k<span class=\"_ _0\"></span>atta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t takuuvaa<span class=\"_ _0\"></span>teisiin liittyv<span class=\"_ _0\"></span>\u00e4t odot<span class=\"_ _d\"></span>etut kustannukse<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls9 ws0 gs496\">tuott<span class=\"_ _0\"></span>eista, jotka on m<span class=\"_ _0\"></span>yyty tilikauden aikana tai aiemmin ja joissa tuot<span class=\"_ _0\"></span>etakuu on v<span class=\"_ _d\"></span>oimassa.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls9 ws0 gs497\">T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kuuajat v<span class=\"_ _d\"></span>aihtele<span class=\"_ _d\"></span>vat tuo<span class=\"_ _0\"></span>tteittain, mutta o<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin 1<span class=\"_ _d\"></span>\u2212<span class=\"_ _2\"></span>2 vuott<span class=\"_ _0\"></span>a.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs498\">K<span class=\"_ _d\"></span>orvausv<span class=\"_ _d\"></span>aateet sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t tuo<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>vastuuvar<span class=\"_ _0\"></span>auksia ja oik<span class=\"_ _d\"></span>eudenk\u00e4ynt<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4 k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>via </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs499\">eri\u00e4. T<span class=\"_ _2\"></span>uote<span class=\"_ _d\"></span>vastuuvar<span class=\"_ _0\"></span>auksia k<span class=\"_ _d\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va v<span class=\"_ _d\"></span>araus tehd\u00e4\u00e4n, mik\u00e4li vaa<span class=\"_ _0\"></span>timuksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49a\">m\u00e4\u00e4r\u00e4, todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys ja t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuminen v<span class=\"_ _0\"></span>oidaan arvioida. V<span class=\"_ _d\"></span>araust<span class=\"_ _d\"></span>en odotetaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49b\">p\u00e4\u00e4s\u00e4\u00e4nt<span class=\"_ _0\"></span>\u00f6isesti realisoituv<span class=\"_ _d\"></span>an 1\u2212<span class=\"_ _2\"></span>2 vuodessa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49c\">Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvarauk<span class=\"_ _0\"></span>set k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat johdon hyv<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _d\"></span>ymi\u00e4 ja toimeenpanemia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49d\">suunnitelmia t<span class=\"_ _d\"></span>oimintojen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yist\u00e4. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykuluja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49e\">on k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty tarkemmin liit<span class=\"_ _d\"></span>etiedossa 2.<span class=\"_ _d\"></span>4, Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ykulut ja muut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs49f\">v<span class=\"_ _0\"></span>ertail<span class=\"_ _d\"></span>tavuuteen v<span class=\"_ _d\"></span>aikuttavat er<span class=\"_ _d\"></span>\u00e4t.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a0\">T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>ppiollisista sopimuk<span class=\"_ _d\"></span>sista tehd\u00e4\u00e4n varaus, kun on t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6ist\u00e4, ett\u00e4 sopimuk<span class=\"_ _0\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a1\">kustannukse<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>litt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t arvioidun sopimuksen k<span class=\"_ _d\"></span>okonaism<span class=\"_ _0\"></span>yyntihinnan. Odot<span class=\"_ _0\"></span>ettu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a2\">tappio kirjataan kuluk<span class=\"_ _d\"></span>si v\u00e4litt\u00f6m\u00e4sti. T<span class=\"_ _6\"></span>appiollisista sopimuksista t<span class=\"_ _d\"></span>ehtyjen varaust<span class=\"_ _0\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a3\">odot<span class=\"_ _0\"></span>etaan r<span class=\"_ _0\"></span>ealisoituvan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _d\"></span>t\u00f6isesti 1\u2212<span class=\"_ _6\"></span>2 vuoden aikana.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a4\">Muut var<span class=\"_ _0\"></span>aukse<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t eri\u00e4, jotka liittyv\u00e4<span class=\"_ _0\"></span>t muun muassa v<span class=\"_ _0\"></span>ertail<span class=\"_ _d\"></span>tavuuteen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a5\">vaikutta<span class=\"_ _d\"></span>viin eriin. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "5.<span class=\"_ _0\"></span>5 V<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>auk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>araukset<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>araus merkit\u00e4\u00e4n taseeseen, kun k<span class=\"_ _d\"></span>onsernilla on aikaisemman tapahtuman seurauk<span class=\"_ _0\"></span>sena olemassa ole<span class=\"_ _d\"></span>va oik<span class=\"_ _0\"></span>eudellinen tai t<span class=\"_ _0\"></span>osiasiallinen v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite ja on todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4, ett\u00e4 v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een t\u00e4ytt\u00e4minen edel<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytt\u00e4\u00e4 taloudellista suoritusta tai aiheuttaa taloudel<span class=\"_ _0\"></span>lisen menetyksen. L<span class=\"_ _0\"></span>is\u00e4ksi v<span class=\"_ _d\"></span>el<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4n on ol<span class=\"_ _d\"></span>tava luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti arvioitavissa. V<span class=\"_ _2\"></span>arauksena kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 vastaa parast<span class=\"_ _0\"></span>a arviota menoista, joita olemassa ole<span class=\"_ _d\"></span>van v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteen t\u00e4ytt<span class=\"_ _0\"></span>\u00e4minen edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. Jos rahan aik<span class=\"_ _0\"></span>a-arv<span class=\"_ _d\"></span>on vaikutus on olennainen, varauk<span class=\"_ _d\"></span>sen<span class=\"_ _4\"></span> m\u00e4\u00e4r\u00e4n\u00e4 kirjat<span class=\"_ _0\"></span>aan odote<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en menojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>kuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t tuott<span class=\"_ _d\"></span>eiden korjaamisesta tai k<span class=\"_ _d\"></span>orvaamisesta aiheutuva<span class=\"_ _0\"></span>t odot<span class=\"_ _0\"></span>etut kustannuk<span class=\"_ _d\"></span>set, mik\u00e4li takuuaikaa on tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 j\u00e4ljell\u00e4. T<span class=\"_ _2\"></span>akuuvar<span class=\"_ _0\"></span>austen lask<span class=\"_ _d\"></span>enta perustuu aiempaan k<span class=\"_ _d\"></span>okemuk<span class=\"_ _d\"></span>seen korjaust<span class=\"_ _0\"></span>en ja k<span class=\"_ _d\"></span>or<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>austen m\u00e4\u00e4rist\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>uote<span class=\"_ _d\"></span>vastuuv<span class=\"_ _0\"></span>arauk<span class=\"_ _0\"></span>set sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _d\"></span>t odotetut kustannuk<span class=\"_ _d\"></span>set asiakasv<span class=\"_ _d\"></span>aateiden hyvitt\u00e4misest\u00e4, mik\u00e4li v<span class=\"_ _d\"></span>aateen m\u00e4\u00e4r\u00e4, todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys ja t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuminen o<span class=\"_ _d\"></span>vat arvioitavissa.<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>a<span class=\"_ _4\"></span>ppiollisista sopimuk<span class=\"_ _d\"></span>sista kirjataan var<span class=\"_ _0\"></span>aus, kun vel<span class=\"_ _d\"></span>v<span class=\"_ _d\"></span>oitteiden t\u00e4ytt\u00e4misek<span class=\"_ _0\"></span>si vaaditta<span class=\"_ _d\"></span>vat v<span class=\"_ _0\"></span>\u00e4l<span class=\"_ _d\"></span>tt\u00e4m\u00e4tt\u00f6m\u00e4t meno<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>litt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t sopimuksesta saa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at hy<span class=\"_ _0\"></span>\u00f6dyt.<span class=\"_ _2e6\"> </span>Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus kirjat<span class=\"_ _0\"></span>aan, kun k<span class=\"_ _0\"></span>onserni on laatinut yk<span class=\"_ _0\"></span>sityisk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>man, aloittanut suunnit<span class=\"_ _0\"></span>elman toimeenpanon tai asianmukaisesti tiedott<span class=\"_ _0\"></span>anut asiasta. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>y\u00e4 k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vassa suunnitelmassa tul<span class=\"_ _0\"></span>ee olla yksil<span class=\"_ _0\"></span>\u00f6ityn\u00e4 mit\u00e4 toimin<span class=\"_ _0\"></span>toja ja henkil\u00f6s<span class=\"_ _0\"></span>t\u00f6\u00e4 se k<span class=\"_ _d\"></span>oskee sek\u00e4 mik\u00e4 on sen arvioitu t<span class=\"_ _d\"></span>oteuttamisaika<span class=\"_ _d\"></span>taulu ja -kustannukset. Uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>yvaraus ja muut t<span class=\"_ _0\"></span>oiminnan sopeuttamiseen liittyv\u00e4<span class=\"_ _0\"></span>t kustannukse<span class=\"_ _d\"></span>t kirjataan sen toiminnon kuluihin, mihin ne luon<span class=\"_ _0\"></span>teensa puolest<span class=\"_ _0\"></span>a liittyv\u00e4t. K<span class=\"_ _d\"></span>un kyseess\u00e4 on merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4 Kalmarin tai sen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>a-alueen uudelleenj\u00e4rjestel<span class=\"_ _d\"></span>ysuunnitel<span class=\"_ _0\"></span>ma, varaus ja muut t<span class=\"_ _d\"></span>oiminnan sopeuttamiseen<span class=\"_ _4\"></span> liittyv\u00e4t kust<span class=\"_ _0\"></span>annukse<span class=\"_ _0\"></span>t esite<span class=\"_ _0\"></span>t\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa erillisen\u00e4 er\u00e4n\u00e4<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs2bc\">6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs4a7\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs4a8\">Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4a9\">Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4aa\">ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ab\">tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ac\">tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ad\">ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ae\">ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4af\">Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b0\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b1\">omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b2\">nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b3\">omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b4\">pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b5\">kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b6\">Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b7\">Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b8\">taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4b9\">m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ba\">ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4bb\">perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4bc\">Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4bd\">on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4be\">aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4bf\">Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c0\">Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c1\">odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c4\">mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c5\">aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c6\">rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c7\">sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c8\">ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4c9\">m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ca\">nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4cb\">k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4cc\">markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4cd\">liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4ce\">Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4cf\">on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4d0\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs4d1\">tasasuht<span class=\"_ _d\"></span>eisesti. </div>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>earvon ja aineett<span class=\"_ _d\"></span>omien hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden arv<span class=\"_ _0\"></span>onalentumistes<span class=\"_ _0\"></span>taus<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo ja muut taloudel<span class=\"_ _0\"></span>lisel<span class=\"_ _d\"></span>ta vaikutusajal<span class=\"_ _d\"></span>taan rajoittamattoma<span class=\"_ _d\"></span>t aineettomat hy<span class=\"_ _d\"></span>\u00f6dykkeet t<span class=\"_ _d\"></span>estataan arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aralt<span class=\"_ _0\"></span>a v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n vuosittain. Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estausta v<span class=\"_ _0\"></span>arten liik<span class=\"_ _d\"></span>earvo ja v<span class=\"_ _d\"></span>aikutusaja<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>taan rajoittamatt<span class=\"_ _d\"></span>omat aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>ohdistetaan raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>taa tuott<span class=\"_ _0\"></span>avill<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6ille. Rahavirtaa tuo<span class=\"_ _0\"></span>ttavien yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen k<span class=\"_ _0\"></span>errytett<span class=\"_ _0\"></span>\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4t perustuvat lask<span class=\"_ _d\"></span>elmiin<span class=\"_ _4\"></span>, jotk<span class=\"_ _0\"></span>a edell<span class=\"_ _d\"></span>ytt\u00e4v\u00e4<span class=\"_ _0\"></span>t johdol<span class=\"_ _0\"></span>ta arvioiden ja oletust<span class=\"_ _0\"></span>en tek<span class=\"_ _d\"></span>emist\u00e4 niin m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 tule<span class=\"_ _d\"></span>vaisuuden rahavirt<span class=\"_ _0\"></span>oja kuin n\u00e4iden disk<span class=\"_ _0\"></span>onttaamiseen k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4omakustannusta (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w6c3 hf4\" id=\"_ebc19568-dde9-47b1-a0b4-b6dcfd71f405\"><tr><td class=\"c n x18b y1b49 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b49 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b49 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w6c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kirjanpit<span class=\"_ _d\"></span>oarvo 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d0 y188f w9d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">2<span class=\"_ _4\"></span>60,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d1 y188f w287 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d2 y1890 w65a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d3 y1890 w6c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d4 y1873 w6c7 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d5 y1873 w181 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">26<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Ennen jakautumista C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecista ja K<span class=\"_ _0\"></span>almarin listautumista, Kalmarin t<span class=\"_ _d\"></span>oimintoihin liittyv\u00e4\u00e4 liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa arvioitiin yhten\u00e4 k<span class=\"_ _d\"></span>okonaisuut<span class=\"_ _0\"></span>ena k<span class=\"_ _d\"></span>oko Kalmaril<span class=\"_ _0\"></span>le. K<span class=\"_ _0\"></span>almarin listautumisen j\u00e4lkeen r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>portoit<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at segmenti<span class=\"_ _0\"></span>t ja operatiivist<span class=\"_ _d\"></span>en segmenttien sis\u00e4lt<span class=\"_ _d\"></span>\u00f6 sek\u00e4 rahavirtaa tuotta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t yksik<span class=\"_ _d\"></span>\u00f6t (<span class=\"_ _2\"></span>CGU) muutettiin kuv<span class=\"_ _0\"></span>astamaan sit\u00e4, miten K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin joht<span class=\"_ _0\"></span>o seuraa yhti\u00f6n toimin<span class=\"_ _0\"></span>toja. Kalmarilla on viisi divisioonaa, jo<span class=\"_ _0\"></span>tka kuvast<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at alint<span class=\"_ _0\"></span>a itsen\u00e4isesti raha<span class=\"_ _0\"></span>virtaa tuotta<span class=\"_ _0\"></span>vaa yk<span class=\"_ _d\"></span>sikk\u00f6\u00e4 (<span class=\"_ _2\"></span>CGU), joiden perusteella yh<span class=\"_ _0\"></span>ti\u00f6n johto seur<span class=\"_ _0\"></span>aa liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa sis\u00e4isesti.<span class=\"_ _4\"></span> Liik<span class=\"_ _d\"></span>earvo on k<span class=\"_ _d\"></span>ohdistettu kull<span class=\"_ _0\"></span>ekin CGU:lle suht<span class=\"_ _d\"></span>eellisen arvon perust<span class=\"_ _d\"></span>eella. Alla ole<span class=\"_ _0\"></span>vassa tauluk<span class=\"_ _d\"></span>ossa on esitetty K<span class=\"_ _0\"></span>almarin CGU:ille k<span class=\"_ _d\"></span>ohdistetut liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>t ja lask<span class=\"_ _d\"></span>ennassa k\u00e4ytetyt disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>). V<span class=\"_ _d\"></span>uonna 2023 k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>o Kalmarill<span class=\"_ _0\"></span>e m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC oli 12.3 prosen<span class=\"_ _0\"></span>ttia.<span class=\"_ _2e6\"> </span><div class=\"gs79\"><table class=\"s w6c8 he4\" id=\"_9740b78f-3aa3-4439-aa3d-7b7f62128cb2\"><tr><td class=\"c n x18b y1af5 w6c9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">31<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d6 y1af5 w6ca hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">.<span class=\"_ _d\"></span>12<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d7 y1af5 w6cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">.2024,<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d8 y1af5 w6cc hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d9 y1af5 w6cd hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9da y1af5 w6ce hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls103 ws119\">WAC<span class=\"_ _4\"></span>C<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w6cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Count<span class=\"_ _0\"></span>erbalanced<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x217 y18a5 w13d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">65,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9db y18a5 w6d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w6d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>ermina<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span> T<span class=\"_ _d\"></span>rac<span class=\"_ _0\"></span>tors<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9dc y18a6 w6d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9dd y18a6 w6d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>2,<span class=\"_ _4\"></span>5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w6d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Horiz<span class=\"_ _0\"></span>ontal<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>ranspor<span class=\"_ _4\"></span>tation<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9de y18a7 w6d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">21<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9df y18a7 w34 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w6d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Bro<span class=\"_ _4\"></span>mm<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9e0 y188f w6d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">21,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e1 y188f w6d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">10<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w30d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls66 ws7b\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9e2 y1890 w291 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e3 y1890 w6d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">11<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x5b3 y1873 w6c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e4 y1873 w6da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4ec\">Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa arvioidaan mahdo<span class=\"_ _4\"></span>llisen arv<span class=\"_ _d\"></span>onalentumisen sel<span class=\"_ _d\"></span>vitt\u00e4miseksi aina, kun on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4ed\">viitteit\u00e4 sii<span class=\"_ _0\"></span>t\u00e4, ett\u00e4 arv<span class=\"_ _d\"></span>o saattaa olla alentunut, mutt<span class=\"_ _0\"></span>a kuitenkin v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>hint<span class=\"_ _0\"></span>\u00e4\u00e4n k<span class=\"_ _0\"></span>erran </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4ee\">vuodessa. Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on testausta v<span class=\"_ _0\"></span>arten liik<span class=\"_ _d\"></span>earvo on k<span class=\"_ _d\"></span>ohdistettu alimmall<span class=\"_ _0\"></span>e itsen\u00e4ist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4ef\">rahavirtaa tuo<span class=\"_ _d\"></span>ttavall<span class=\"_ _0\"></span>e tasolle (<span class=\"_ _2\"></span>CGU).<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f0\">Jokaisen raha<span class=\"_ _0\"></span>virtaa tuotta<span class=\"_ _0\"></span>van yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n kerryte<span class=\"_ _d\"></span>tt\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f1\">perustuu lask<span class=\"_ _d\"></span>elmaan sen k\u00e4ytt\u00f6arv<span class=\"_ _d\"></span>osta. K<span class=\"_ _0\"></span>errytett<span class=\"_ _0\"></span>\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4 johdet<span class=\"_ _0\"></span>aan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f2\">tule<span class=\"_ _d\"></span>vaisuuden rahavirtaennust<span class=\"_ _0\"></span>eesta ja lask<span class=\"_ _d\"></span>elma perustuu y<span class=\"_ _4\"></span>limm\u00e4n johdon ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f3\">hallituk<span class=\"_ _0\"></span>sen hyv\u00e4k<span class=\"_ _d\"></span>sym\u00e4\u00e4n strat<span class=\"_ _d\"></span>egiseen suunnitelmaan markkinaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f4\">riskit ja ep\u00e4v<span class=\"_ _0\"></span>armuudet huomioiden. Lask<span class=\"_ _d\"></span>elman ennustejakso on viisi vuo<span class=\"_ _d\"></span>tta, j<span class=\"_ _4\"></span>onka </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f5\">p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6svuodesta t<span class=\"_ _0\"></span>erminaaliarv<span class=\"_ _0\"></span>o johdetaan. Ennust<span class=\"_ _0\"></span>ejakson j\u00e4lk<span class=\"_ _d\"></span>eiset rahavirr<span class=\"_ _0\"></span>at on arvioitu<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f7\">k\u00e4ytt\u00e4en k<span class=\"_ _0\"></span>asvuv<span class=\"_ _d\"></span>auhtia, jo<span class=\"_ _4\"></span>ka perustuu arvioon t<span class=\"_ _0\"></span>oimialan pitk\u00e4n aika<span class=\"_ _0\"></span>v\u00e4lin k<span class=\"_ _0\"></span>asvuv<span class=\"_ _0\"></span>auhdista, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f8\">jota m\u00e4\u00e4rit<span class=\"_ _0\"></span>ett\u00e4ess\u00e4 huomioidaan OE<span class=\"_ _d\"></span>CD:n pitk\u00e4n ajan kasvuennust<span class=\"_ _0\"></span>eet pit\u00e4en yl\u00e4rajana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4f9\">lask<span class=\"_ _d\"></span>elmissa k\u00e4ytetty<span class=\"_ _d\"></span>\u00e4 riskitt\u00f6m\u00e4n k<span class=\"_ _d\"></span>oron tasoa. Pitk\u00e4n aika<span class=\"_ _0\"></span>v\u00e4lin k<span class=\"_ _0\"></span>asvuv<span class=\"_ _0\"></span>auhtina on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4fa\">k\u00e4yt<span class=\"_ _d\"></span>etty 2,<span class=\"_ _d\"></span>0 (2023: 2,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) prosen<span class=\"_ _0\"></span>ttia.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4fb\">T<span class=\"_ _2\"></span>ulev<span class=\"_ _d\"></span>aisuuden rahavirtaennusteiden m\u00e4\u00e4ritt\u00e4misess\u00e4 enit<span class=\"_ _d\"></span>en jo<span class=\"_ _4\"></span>hdon harkintaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4fc\">vaa<span class=\"_ _0\"></span>tiva<span class=\"_ _0\"></span>t olettamuk<span class=\"_ _d\"></span>set liittyv\u00e4t markkina- ja kanna<span class=\"_ _0\"></span>ttavuusn\u00e4kymiin. T<span class=\"_ _2\"></span>ule<span class=\"_ _d\"></span>vien<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4fd\">vuosien kasvuole<span class=\"_ _d\"></span>ttamien pohjana ov<span class=\"_ _0\"></span>at ulk<span class=\"_ _d\"></span>opuolisten markkinatutkimuslait<span class=\"_ _0\"></span>osten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4fe\">arviot markkinak<span class=\"_ _d\"></span>ehityksest\u00e4 ja talouden suhdannek\u00e4\u00e4n<span class=\"_ _0\"></span>teiden ajoituk<span class=\"_ _0\"></span>sesta. Lis\u00e4ksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4ff\">liik<span class=\"_ _d\"></span>evaihdon k<span class=\"_ _0\"></span>asvun arvioinnissa on ot<span class=\"_ _d\"></span>ettu huomioon yhti\u00f6n markkina-asema ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs500\">kasvupo<span class=\"_ _d\"></span>tentiaali markkinoilla sek\u00e4 uusien laitt<span class=\"_ _d\"></span>eiden ett\u00e4 huol<span class=\"_ _d\"></span>topalv<span class=\"_ _d\"></span>eluiden osal<span class=\"_ _d\"></span>ta.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs501\">K<span class=\"_ _d\"></span>eskeise<span class=\"_ _d\"></span>t ennustettuun kannatt<span class=\"_ _0\"></span>avuut<span class=\"_ _0\"></span>een vaikutta<span class=\"_ _d\"></span>vat tekij\u00e4t o<span class=\"_ _d\"></span>vat m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntiv<span class=\"_ _d\"></span>ol<span class=\"_ _0\"></span>yymi, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs502\">kilpailukyky ja kustannustehokkuus. Huol<span class=\"_ _d\"></span>toliik<span class=\"_ _d\"></span>etoiminnan suht<span class=\"_ _d\"></span>eellisella osuudella </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs503\">liik<span class=\"_ _d\"></span>evaihdosta on m<span class=\"_ _d\"></span>y\u00f6s merkitys<span class=\"_ _0\"></span>t\u00e4 rahavirtaennust<span class=\"_ _d\"></span>eissa sen v\u00e4h\u00e4isemm\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs504\">suhdanne<span class=\"_ _0\"></span>vaih<span class=\"_ _0\"></span>telun ja k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 par<span class=\"_ _0\"></span>emman kannatta<span class=\"_ _d\"></span>vuuden j<span class=\"_ _4\"></span>ohdosta. Lis\u00e4k<span class=\"_ _0\"></span>si </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs505\">teh<span class=\"_ _0\"></span>taiden ja k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>oonpanoyk<span class=\"_ _d\"></span>sik\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6asteella ja kustannuskilpailukyvyll\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs506\">on olennainen merkitys kanna<span class=\"_ _d\"></span>ttavuuteen. Viime vuosien tehost<span class=\"_ _0\"></span>amistoimet o<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs507\">vaikuttanee<span class=\"_ _d\"></span>t my\u00f6n<span class=\"_ _d\"></span>teisesti tulosk<span class=\"_ _0\"></span>ehitykseen, ja meneill\u00e4\u00e4n ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien kannatta<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>uuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs508\">parant<span class=\"_ _0\"></span>amiseen t\u00e4ht\u00e4\u00e4<span class=\"_ _0\"></span>vien ohjelmien odote<span class=\"_ _d\"></span>taan parantav<span class=\"_ _d\"></span>an kannattavuutta en<span class=\"_ _d\"></span>tisest\u00e4\u00e4n<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs509\">l\u00e4hivuosien aikana.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs50a\">Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estauksessa k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n diskon<span class=\"_ _d\"></span>ttok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ona yksik<span class=\"_ _d\"></span>\u00f6lle m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws11a gs50b\">painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4omakustannusta (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>), joka kuv<span class=\"_ _0\"></span>astaa oman p\u00e4\u00e4oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs50c\">ja vieraan p\u00e4\u00e4oman k<span class=\"_ _d\"></span>okonaiskustannuk<span class=\"_ _d\"></span>sia sek\u00e4 yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>vi\u00e4 markkinarisk<span class=\"_ _d\"></span>ej\u00e4<span class=\"_ _4\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs50d\">W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC:n osatekij\u00e4t o<span class=\"_ _d\"></span>vat riskit\u00f6n k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>o, joka perustuu val<span class=\"_ _d\"></span>tion joukko<span class=\"_ _d\"></span>velkakirjalainojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs50e\">k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4iseen tuottoon, joka on painot<span class=\"_ _d\"></span>ettu rahavirtaa tuo<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n myynnill\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs50f\">kussakin maassa, markkinariskipreemiolla, v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisella v<span class=\"_ _0\"></span>ertaistoimialan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs510\">beetalla, v<span class=\"_ _d\"></span>elkaantumisast<span class=\"_ _0\"></span>eella ja luo<span class=\"_ _0\"></span>ttoriskimar<span class=\"_ _0\"></span>ginaalilla. K\u00e4<span class=\"_ _0\"></span>ytt\u00f6arv<span class=\"_ _d\"></span>oon perustuvassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs511\">arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estauksessa W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC m\u00e4\u00e4rite<span class=\"_ _d\"></span>t\u00e4\u00e4n ennen ver<span class=\"_ _0\"></span>oja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs512\">Osana arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estausta yhti\u00f6 on t<span class=\"_ _d\"></span>ehnyt Kalmarin raha<span class=\"_ _0\"></span>virtaa tuotta<span class=\"_ _0\"></span>ville </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs513\">yksik<span class=\"_ _d\"></span>\u00f6ille herkkyyslask<span class=\"_ _d\"></span>elmat k<span class=\"_ _0\"></span>esk<span class=\"_ _0\"></span>eisten ole<span class=\"_ _d\"></span>tusten osal<span class=\"_ _0\"></span>ta perustuen k<span class=\"_ _d\"></span>olmeen eri<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs514\">sk<span class=\"_ _d\"></span>enaarioon<span class=\"_ _4\"></span>. Lask<span class=\"_ _d\"></span>elmissa testa<span class=\"_ _0\"></span>tut muutok<span class=\"_ _0\"></span>set o<span class=\"_ _d\"></span>vat ensimm\u00e4isess\u00e4 sk<span class=\"_ _d\"></span>enaariossa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs515\">disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>oron 2 prosen<span class=\"_ _0\"></span>ttiyksik<span class=\"_ _d\"></span>\u00f6n kasvu, toisessa sk<span class=\"_ _d\"></span>enaariossa liik<span class=\"_ _d\"></span>evaihdon 10 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs516\">prosen<span class=\"_ _0\"></span>tin laskun ja v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>elpoisen liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>omarginaalin 2 pr<span class=\"_ _d\"></span>osenttiyksik<span class=\"_ _d\"></span>\u00f6n<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs517\">laskun yhteis<span class=\"_ _d\"></span>vaikutus sek\u00e4 k<span class=\"_ _d\"></span>olmannessa skenaariossa edellist<span class=\"_ _d\"></span>en skenaarioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs518\">yhteis<span class=\"_ _d\"></span>vaikutus. V<span class=\"_ _d\"></span>uonna 2024 suorit<span class=\"_ _d\"></span>etut herkkyysanal<span class=\"_ _0\"></span>yysit eiv\u00e4<span class=\"_ _d\"></span>t osoittaneet </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs519\">arv<span class=\"_ _0\"></span>onalentumisriski\u00e4.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti. 6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta -    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta -    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta -    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti.<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs4d3\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs4d4\">Liik<span class=\"_ _d\"></span>earvon ja aineett<span class=\"_ _d\"></span>omien hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden arv<span class=\"_ _0\"></span>onalentumistes<span class=\"_ _0\"></span>taus<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4d5\">Liik<span class=\"_ _d\"></span>earvo ja muut taloudel<span class=\"_ _0\"></span>lisel<span class=\"_ _d\"></span>ta vaikutusajal<span class=\"_ _d\"></span>taan rajoittamattoma<span class=\"_ _d\"></span>t aineettomat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4d6\">hy<span class=\"_ _d\"></span>\u00f6dykkeet t<span class=\"_ _d\"></span>estataan arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aralt<span class=\"_ _0\"></span>a v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n vuosittain. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4d7\">Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estausta v<span class=\"_ _0\"></span>arten liik<span class=\"_ _d\"></span>earvo ja v<span class=\"_ _d\"></span>aikutusaja<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>taan rajoittamatt<span class=\"_ _d\"></span>omat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4d8\">aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>ohdistetaan raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>taa tuott<span class=\"_ _0\"></span>avill<span class=\"_ _0\"></span>e yksik<span class=\"_ _d\"></span>\u00f6ille. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4d9\">Rahavirtaa tuo<span class=\"_ _0\"></span>ttavien yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen k<span class=\"_ _0\"></span>errytett<span class=\"_ _0\"></span>\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4t perustuvat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4da\">lask<span class=\"_ _d\"></span>elmiin<span class=\"_ _4\"></span>, jotk<span class=\"_ _0\"></span>a edell<span class=\"_ _d\"></span>ytt\u00e4v\u00e4<span class=\"_ _0\"></span>t johdol<span class=\"_ _0\"></span>ta arvioiden ja oletust<span class=\"_ _0\"></span>en tek<span class=\"_ _d\"></span>emist\u00e4 niin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4db\">m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 tule<span class=\"_ _d\"></span>vaisuuden rahavirt<span class=\"_ _0\"></span>oja kuin n\u00e4iden disk<span class=\"_ _0\"></span>onttaamiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs4dc\">k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4omakustannusta (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>)<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div>Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span><table class=\"s w6c3 hf4\" id=\"_ebc19568-dde9-47b1-a0b4-b6dcfd71f405\"><tr><td class=\"c n x18b y1b49 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b49 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b49 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w6c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kirjanpit<span class=\"_ _d\"></span>oarvo 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d0 y188f w9d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">2<span class=\"_ _4\"></span>60,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d1 y188f w287 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d2 y1890 w65a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d3 y1890 w6c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d4 y1873 w6c7 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d5 y1873 w181 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc ws6a\">26<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e0\">Ennen jakautumista C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecista ja K<span class=\"_ _0\"></span>almarin listautumista, Kalmarin t<span class=\"_ _d\"></span>oimintoihin liittyv\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e1\">liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa arvioitiin yhten\u00e4 k<span class=\"_ _d\"></span>okonaisuut<span class=\"_ _0\"></span>ena k<span class=\"_ _d\"></span>oko Kalmaril<span class=\"_ _0\"></span>le. K<span class=\"_ _0\"></span>almarin listautumisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e2\">j\u00e4lkeen r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>portoit<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at segmenti<span class=\"_ _0\"></span>t ja operatiivist<span class=\"_ _d\"></span>en segmenttien sis\u00e4lt<span class=\"_ _d\"></span>\u00f6 sek\u00e4 rahavirtaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e3\">tuotta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t yksik<span class=\"_ _d\"></span>\u00f6t (<span class=\"_ _2\"></span>CGU) muutettiin kuv<span class=\"_ _0\"></span>astamaan sit\u00e4, miten K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin joht<span class=\"_ _0\"></span>o seuraa yhti\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e4\">toimin<span class=\"_ _0\"></span>toja. Kalmarilla on viisi divisioonaa, jo<span class=\"_ _0\"></span>tka kuvast<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at alint<span class=\"_ _0\"></span>a itsen\u00e4isesti raha<span class=\"_ _0\"></span>virtaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e5\">tuotta<span class=\"_ _0\"></span>vaa yk<span class=\"_ _d\"></span>sikk\u00f6\u00e4 (<span class=\"_ _2\"></span>CGU), joiden perusteella yh<span class=\"_ _0\"></span>ti\u00f6n johto seur<span class=\"_ _0\"></span>aa liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa sis\u00e4isesti.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e6\">Liik<span class=\"_ _d\"></span>earvo on k<span class=\"_ _d\"></span>ohdistettu kull<span class=\"_ _0\"></span>ekin CGU:lle suht<span class=\"_ _d\"></span>eellisen arvon perust<span class=\"_ _d\"></span>eella. Alla ole<span class=\"_ _0\"></span>vassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e7\">tauluk<span class=\"_ _d\"></span>ossa on esitetty K<span class=\"_ _0\"></span>almarin CGU:ille k<span class=\"_ _d\"></span>ohdistetut liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>t ja lask<span class=\"_ _d\"></span>ennassa k\u00e4ytetyt </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs4e8\">disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>orot (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>). V<span class=\"_ _d\"></span>uonna 2023 k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>o Kalmarill<span class=\"_ _0\"></span>e m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC oli 12.3 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws7f gs4e9\">prosen<span class=\"_ _0\"></span>ttia.<span class=\"_ _2e6\"> </span></div><table class=\"s w6c8 he4\" id=\"_9740b78f-3aa3-4439-aa3d-7b7f62128cb2\"><tr><td class=\"c n x18b y1af5 w6c9 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">31<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d6 y1af5 w6ca hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">.<span class=\"_ _d\"></span>12<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d7 y1af5 w6cb hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">.2024,<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d8 y1af5 w6cc hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9d9 y1af5 w6cd hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9da y1af5 w6ce hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls103 ws119\">WAC<span class=\"_ _4\"></span>C<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w6cf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Count<span class=\"_ _0\"></span>erbalanced<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x217 y18a5 w13d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">65,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9db y18a5 w6d0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w6d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>ermina<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span> T<span class=\"_ _d\"></span>rac<span class=\"_ _0\"></span>tors<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9dc y18a6 w6d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9dd y18a6 w6d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>2,<span class=\"_ _4\"></span>5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w6d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Horiz<span class=\"_ _0\"></span>ontal<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>ranspor<span class=\"_ _4\"></span>tation<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9de y18a7 w6d5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">21<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9df y18a7 w34 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w6d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Bro<span class=\"_ _4\"></span>mm<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9e0 y188f w6d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">21,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e1 y188f w6d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">10<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w30d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls66 ws7b\">Pa<span class=\"_ _4\"></span>lve<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x9e2 y1890 w291 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">122,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e3 y1890 w6d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">11<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4 %<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x5b3 y1873 w6c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">261,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9e4 y1873 w6da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">12<span class=\"_ _4\"></span>,0 %<span class=\"_ _2e6\"> </span></div></td></tr></table>Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa arvioidaan mahdo<span class=\"_ _4\"></span>llisen arv<span class=\"_ _d\"></span>onalentumisen sel<span class=\"_ _d\"></span>vitt\u00e4miseksi aina, kun on viitteit\u00e4 sii<span class=\"_ _0\"></span>t\u00e4, ett\u00e4 arv<span class=\"_ _d\"></span>o saattaa olla alentunut, mutt<span class=\"_ _0\"></span>a kuitenkin v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>hint<span class=\"_ _0\"></span>\u00e4\u00e4n k<span class=\"_ _0\"></span>erran vuodessa. Liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on testausta v<span class=\"_ _0\"></span>arten liik<span class=\"_ _d\"></span>earvo on k<span class=\"_ _d\"></span>ohdistettu alimmall<span class=\"_ _0\"></span>e itsen\u00e4ist\u00e4 rahavirtaa tuo<span class=\"_ _d\"></span>ttavall<span class=\"_ _0\"></span>e tasolle (<span class=\"_ _2\"></span>CGU).<span class=\"_ _2e6\"> </span>Jokaisen raha<span class=\"_ _0\"></span>virtaa tuotta<span class=\"_ _0\"></span>van yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n kerryte<span class=\"_ _d\"></span>tt\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span> perustuu lask<span class=\"_ _d\"></span>elmaan sen k\u00e4ytt\u00f6arv<span class=\"_ _d\"></span>osta. K<span class=\"_ _0\"></span>errytett<span class=\"_ _0\"></span>\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4 johdet<span class=\"_ _0\"></span>aan tule<span class=\"_ _d\"></span>vaisuuden rahavirtaennust<span class=\"_ _0\"></span>eesta ja lask<span class=\"_ _d\"></span>elma perustuu y<span class=\"_ _4\"></span>limm\u00e4n johdon ja hallituk<span class=\"_ _0\"></span>sen hyv\u00e4k<span class=\"_ _d\"></span>sym\u00e4\u00e4n strat<span class=\"_ _d\"></span>egiseen suunnitelmaan markkinaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>vat riskit ja ep\u00e4v<span class=\"_ _0\"></span>armuudet huomioiden. Lask<span class=\"_ _d\"></span>elman ennustejakso on viisi vuo<span class=\"_ _d\"></span>tta, j<span class=\"_ _4\"></span>onka p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6svuodesta t<span class=\"_ _0\"></span>erminaaliarv<span class=\"_ _0\"></span>o johdetaan. Ennust<span class=\"_ _0\"></span>ejakson j\u00e4lk<span class=\"_ _d\"></span>eiset rahavirr<span class=\"_ _0\"></span>at on arvioitu<span class=\"_ _2e6\"> </span>k\u00e4ytt\u00e4en k<span class=\"_ _0\"></span>asvuv<span class=\"_ _d\"></span>auhtia, jo<span class=\"_ _4\"></span>ka perustuu arvioon t<span class=\"_ _0\"></span>oimialan pitk\u00e4n aika<span class=\"_ _0\"></span>v\u00e4lin k<span class=\"_ _0\"></span>asvuv<span class=\"_ _0\"></span>auhdista, jota m\u00e4\u00e4rit<span class=\"_ _0\"></span>ett\u00e4ess\u00e4 huomioidaan OE<span class=\"_ _d\"></span>CD:n pitk\u00e4n ajan kasvuennust<span class=\"_ _0\"></span>eet pit\u00e4en yl\u00e4rajana lask<span class=\"_ _d\"></span>elmissa k\u00e4ytetty<span class=\"_ _d\"></span>\u00e4 riskitt\u00f6m\u00e4n k<span class=\"_ _d\"></span>oron tasoa. Pitk\u00e4n aika<span class=\"_ _0\"></span>v\u00e4lin k<span class=\"_ _0\"></span>asvuv<span class=\"_ _0\"></span>auhtina on k\u00e4yt<span class=\"_ _d\"></span>etty 2,<span class=\"_ _d\"></span>0 (2023: 2,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) prosen<span class=\"_ _0\"></span>ttia.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ulev<span class=\"_ _d\"></span>aisuuden rahavirtaennusteiden m\u00e4\u00e4ritt\u00e4misess\u00e4 enit<span class=\"_ _d\"></span>en jo<span class=\"_ _4\"></span>hdon harkintaa vaa<span class=\"_ _0\"></span>tiva<span class=\"_ _0\"></span>t olettamuk<span class=\"_ _d\"></span>set liittyv\u00e4t markkina- ja kanna<span class=\"_ _0\"></span>ttavuusn\u00e4kymiin. T<span class=\"_ _2\"></span>ule<span class=\"_ _d\"></span>vien<span class=\"_ _4\"></span> vuosien kasvuole<span class=\"_ _d\"></span>ttamien pohjana ov<span class=\"_ _0\"></span>at ulk<span class=\"_ _d\"></span>opuolisten markkinatutkimuslait<span class=\"_ _0\"></span>osten arviot markkinak<span class=\"_ _d\"></span>ehityksest\u00e4 ja talouden suhdannek\u00e4\u00e4n<span class=\"_ _0\"></span>teiden ajoituk<span class=\"_ _0\"></span>sesta. Lis\u00e4ksi liik<span class=\"_ _d\"></span>evaihdon k<span class=\"_ _0\"></span>asvun arvioinnissa on ot<span class=\"_ _d\"></span>ettu huomioon yhti\u00f6n markkina-asema ja kasvupo<span class=\"_ _d\"></span>tentiaali markkinoilla sek\u00e4 uusien laitt<span class=\"_ _d\"></span>eiden ett\u00e4 huol<span class=\"_ _d\"></span>topalv<span class=\"_ _d\"></span>eluiden osal<span class=\"_ _d\"></span>ta.<span class=\"_ _4\"></span> K<span class=\"_ _d\"></span>eskeise<span class=\"_ _d\"></span>t ennustettuun kannatt<span class=\"_ _0\"></span>avuut<span class=\"_ _0\"></span>een vaikutta<span class=\"_ _d\"></span>vat tekij\u00e4t o<span class=\"_ _d\"></span>vat m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yntiv<span class=\"_ _d\"></span>ol<span class=\"_ _0\"></span>yymi, kilpailukyky ja kustannustehokkuus. Huol<span class=\"_ _d\"></span>toliik<span class=\"_ _d\"></span>etoiminnan suht<span class=\"_ _d\"></span>eellisella osuudella liik<span class=\"_ _d\"></span>evaihdosta on m<span class=\"_ _d\"></span>y\u00f6s merkitys<span class=\"_ _0\"></span>t\u00e4 rahavirtaennust<span class=\"_ _d\"></span>eissa sen v\u00e4h\u00e4isemm\u00e4n suhdanne<span class=\"_ _0\"></span>vaih<span class=\"_ _0\"></span>telun ja k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 par<span class=\"_ _0\"></span>emman kannatta<span class=\"_ _d\"></span>vuuden j<span class=\"_ _4\"></span>ohdosta. Lis\u00e4k<span class=\"_ _0\"></span>si teh<span class=\"_ _0\"></span>taiden ja k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>oonpanoyk<span class=\"_ _d\"></span>sik\u00f6iden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6asteella ja kustannuskilpailukyvyll\u00e4 on olennainen merkitys kanna<span class=\"_ _d\"></span>ttavuuteen. Viime vuosien tehost<span class=\"_ _0\"></span>amistoimet o<span class=\"_ _d\"></span>vat vaikuttanee<span class=\"_ _d\"></span>t my\u00f6n<span class=\"_ _d\"></span>teisesti tulosk<span class=\"_ _0\"></span>ehitykseen, ja meneill\u00e4\u00e4n ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien kannatta<span class=\"_ _d\"></span>v<span class=\"_ _4\"></span>uuden parant<span class=\"_ _0\"></span>amiseen t\u00e4ht\u00e4\u00e4<span class=\"_ _0\"></span>vien ohjelmien odote<span class=\"_ _d\"></span>taan parantav<span class=\"_ _d\"></span>an kannattavuutta en<span class=\"_ _d\"></span>tisest\u00e4\u00e4n<span class=\"_ _4\"></span> l\u00e4hivuosien aikana.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estauksessa k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _d\"></span>et\u00e4\u00e4n diskon<span class=\"_ _d\"></span>ttok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ona yksik<span class=\"_ _d\"></span>\u00f6lle m\u00e4\u00e4rite<span class=\"_ _0\"></span>tty\u00e4 painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4omakustannusta (W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC<span class=\"_ _d\"></span>), joka kuv<span class=\"_ _0\"></span>astaa oman p\u00e4\u00e4oman ja vieraan p\u00e4\u00e4oman k<span class=\"_ _d\"></span>okonaiskustannuk<span class=\"_ _d\"></span>sia sek\u00e4 yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liitty<span class=\"_ _4\"></span>vi\u00e4 markkinarisk<span class=\"_ _d\"></span>ej\u00e4<span class=\"_ _4\"></span>. W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC:n osatekij\u00e4t o<span class=\"_ _d\"></span>vat riskit\u00f6n k<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>o, joka perustuu val<span class=\"_ _d\"></span>tion joukko<span class=\"_ _d\"></span>velkakirjalainojen k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4iseen tuottoon, joka on painot<span class=\"_ _d\"></span>ettu rahavirtaa tuo<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>an y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n myynnill\u00e4 kussakin maassa, markkinariskipreemiolla, v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _d\"></span>elpoisella v<span class=\"_ _0\"></span>ertaistoimialan beetalla, v<span class=\"_ _d\"></span>elkaantumisast<span class=\"_ _0\"></span>eella ja luo<span class=\"_ _0\"></span>ttoriskimar<span class=\"_ _0\"></span>ginaalilla. K\u00e4<span class=\"_ _0\"></span>ytt\u00f6arv<span class=\"_ _d\"></span>oon perustuvassa arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estauksessa W<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>CC m\u00e4\u00e4rite<span class=\"_ _d\"></span>t\u00e4\u00e4n ennen ver<span class=\"_ _0\"></span>oja.<span class=\"_ _2e6\"> </span>Osana arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estausta yhti\u00f6 on t<span class=\"_ _d\"></span>ehnyt Kalmarin raha<span class=\"_ _0\"></span>virtaa tuotta<span class=\"_ _0\"></span>ville yksik<span class=\"_ _d\"></span>\u00f6ille herkkyyslask<span class=\"_ _d\"></span>elmat k<span class=\"_ _0\"></span>esk<span class=\"_ _0\"></span>eisten ole<span class=\"_ _d\"></span>tusten osal<span class=\"_ _0\"></span>ta perustuen k<span class=\"_ _d\"></span>olmeen eri<span class=\"_ _4\"></span> sk<span class=\"_ _d\"></span>enaarioon<span class=\"_ _4\"></span>. Lask<span class=\"_ _d\"></span>elmissa testa<span class=\"_ _0\"></span>tut muutok<span class=\"_ _0\"></span>set o<span class=\"_ _d\"></span>vat ensimm\u00e4isess\u00e4 sk<span class=\"_ _d\"></span>enaariossa disk<span class=\"_ _d\"></span>onttok<span class=\"_ _d\"></span>oron 2 prosen<span class=\"_ _0\"></span>ttiyksik<span class=\"_ _d\"></span>\u00f6n kasvu, toisessa sk<span class=\"_ _d\"></span>enaariossa liik<span class=\"_ _d\"></span>evaihdon 10 prosen<span class=\"_ _0\"></span>tin laskun ja v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>elpoisen liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>omarginaalin 2 pr<span class=\"_ _d\"></span>osenttiyksik<span class=\"_ _d\"></span>\u00f6n<span class=\"_ _4\"></span> laskun yhteis<span class=\"_ _d\"></span>vaikutus sek\u00e4 k<span class=\"_ _d\"></span>olmannessa skenaariossa edellist<span class=\"_ _d\"></span>en skenaarioiden yhteis<span class=\"_ _d\"></span>vaikutus. V<span class=\"_ _d\"></span>uonna 2024 suorit<span class=\"_ _d\"></span>etut herkkyysanal<span class=\"_ _0\"></span>yysit eiv\u00e4<span class=\"_ _d\"></span>t osoittaneet arv<span class=\"_ _0\"></span>onalentumisriski\u00e4.<span class=\"_ _2e6\"> </span>6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta -    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta -    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta -    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Aineettomien omaisuuserien poist<span class=\"_ _0\"></span>oajat<span class=\"_ _2e6\"> </span>Aineett<span class=\"_ _0\"></span>omille omaisuuserill<span class=\"_ _0\"></span>e m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista.<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _d\"></span>t hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>kk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span><table class=\"s w6fc hf6\" id=\"_27cc19f9-faa0-4444-8add-d0cab892b977\"><tr><td></td><td></td><td></td><td class=\"t m0 xa36 h17 y1b54 ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b55 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xa37 h17 y1b55 ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x3d8 h17 y1b55 ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 xa38 h17 y1b55 ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b56 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 xa39 h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa3a h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n xa3b y1b57 w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3c y1b57 w6fd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3d y1b57 w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3e y1b4f w1a7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3f y1b4f wa1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa40 y1b4f w6fe ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa41 y1b4f w61b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa42 y1b4f w6ff ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa43 y18da w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa44 y18da w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa45 y18da wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa46 y18da w700 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa47 y1b50 w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa48 y1b50 wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa49 y1b50 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4a y1b50 w681 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4b y1b50 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4c y18dc w701 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4d y18dc w6aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4e y18dc w702 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ce y18dc w139 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4f y18dc w703 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w704 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa51 y1886 w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa52 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa53 y1886 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa54 y1886 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa55 y1b51 w705 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls39 ws4e\">39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa56 y1b51 w706 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa57 y1b51 w707 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa58 y1b51 w38 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa59 y1b51 w708 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">61<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b58 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5a y18e1 w709 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5b y18e1 w53 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5c y18e1 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5d y18e1 w189 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5e y18e1 w70a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5f y18e2 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa60 y18e2 w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa61 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa62 y18e2 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa63 y18e2 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w70b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa64 y1996 w27c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa65 y1996 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa66 y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa67 y1996 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa68 y1996 w70d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa69 y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6a y1997 w70e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6b y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6c y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6d y1997 w1b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6e y1998 w384 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6f y1998 w5f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa70 y1998 w70f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa71 y1998 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa72 y1998 w710 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">19,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa73 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa74 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa75 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa76 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b59 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa77 y18c5 w711 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-34,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa78 y18c5 w712 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa79 y18c5 w713 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7a y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7b y18c5 w714 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">-54<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7c y1873 w325 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7d y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7e y1873 w715 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7f y1873 w716 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa80 y1873 w717 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,5<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,0 miljoonaa eur<span class=\"_ _0\"></span>oa. <table class=\"s w6db hf5\" id=\"_1f8b116a-094b-416f-aa83-fd203fc3ec1c\"><tr><td></td><td></td><td></td><td class=\"t m0 x9e5 h17 y1b4a ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x9e6 h17 y1b4b ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x9e7 h17 y1b4b ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 x9e8 h17 y1b4b ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4c ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x9e9 h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x9ea h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n x9eb y1b4d w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ec y1b4d w6dd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ed y1b4d w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4e w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ee y1b4e w6e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ef y1b4e w6e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">11,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f0 y1b4e w147 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f1 y1b4e w5b0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f2 y1b4e w6e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f4 y1b4f w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f5 y1b4f w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f6 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f7 y1b4f w638 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f8 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fa y18da we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fb y18da w6e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fc y18da w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fd y1b50 w584 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fe y1b50 w3b8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ff y1b50 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa00 y1b50 w136 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa01 y1b50 w6e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-5<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w6e5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa02 y18dc w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa03 y18dc w4e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa04 y18dc w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa05 y18dc w6e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa06 y18dc w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w6e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa07 y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa08 y1886 w5f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa09 y1886 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0a y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0b y1886 w6e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0c y1b51 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0d y1b51 w6ea ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0e y1b51 w6eb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0f y1b51 w6ec ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa10 y1b51 w6ed ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b52 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa11 y18e1 w1ce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-3<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa12 y18e1 w6ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa13 y18e1 w6f0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x2b7 y18e1 w6f1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa14 y18e1 w46e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>60,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa15 y18e2 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa16 y18e2 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa17 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa18 y18e2 w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w6f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa19 y1996 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1a y1996 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1b y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1c y1996 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1d y1996 w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w6f3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1e y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1f y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c5 y1997 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa20 y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa21 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa22 y199e w5b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa23 y199e w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa24 y199e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa25 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa26 y199e w6f4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w6e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa27 y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa28 y190f w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa29 y190f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2a y190f w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2b y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1b53 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2c y18c5 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2d y18c5 w6f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2e y18c5 w6f8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">-8,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2f y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa30 y18c5 w6f9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>62<span class=\"_ _93\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa31 y1873 w161 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa32 y1873 w4f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa33 y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa34 y1873 w6fa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa35 y1873 w6fb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>1 miljoonaa euroa.<span class=\"_ _2e6\"> </span>Kalmar ei ole aktiv<span class=\"_ _d\"></span>oinut taseeseen tutkimus- ja tuotek<span class=\"_ _d\"></span>ehityskuluja tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4vill\u00e4 kausilla. Aineett<span class=\"_ _d\"></span>omiin hy\u00f6dykk<span class=\"_ _d\"></span>eisiin ei sis\u00e4<span class=\"_ _4\"></span>ll<span class=\"_ _d\"></span>y eri\u00e4, joilla olisi rajoittamat<span class=\"_ _0\"></span>on taloudellinen vaikutusaika.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti. 6.<span class=\"_ _d\"></span>4 Pois<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onalentumise<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumiset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni arvioi jokaisena tilinp\u00e4\u00e4t\u00f6sp\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4, onk<span class=\"_ _0\"></span>o jonkin omaisuuser\u00e4n arv<span class=\"_ _0\"></span>on alentumisesta viitt<span class=\"_ _d\"></span>eit\u00e4. Mik\u00e4li viitteit\u00e4 ilmenee, suori<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan kyseisell<span class=\"_ _0\"></span>e omaisuuser\u00e4lle arv<span class=\"_ _d\"></span>onalentumistes<span class=\"_ _0\"></span>taus. Arvonal<span class=\"_ _0\"></span>entumist<span class=\"_ _0\"></span>estiss\u00e4 arvioidaan kyseisest\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4st\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4viss\u00e4 ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>. Aineellist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> ja aineett<span class=\"_ _0\"></span>omien omaisuuserien tai liik<span class=\"_ _d\"></span>earvon osal<span class=\"_ _d\"></span>ta kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vaa raham\u00e4\u00e4r\u00e4\u00e4 v<span class=\"_ _d\"></span>astaa omaisuuser\u00e4n k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla tai si<span class=\"_ _0\"></span>t\u00e4 k<span class=\"_ _d\"></span>orkeampi kassa<span class=\"_ _0\"></span>virtaperusteinen k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvo<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> Mik\u00e4li k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4 ei p<span class=\"_ _d\"></span>ystyt\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n yksitt\u00e4isen omaisuuser\u00e4n tasolla, arv<span class=\"_ _d\"></span>onalentumistarv<span class=\"_ _0\"></span>etta tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan sill\u00e4 alimmalla rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n (<span class=\"_ _2\"></span>CGU) tasolla, jo<span class=\"_ _4\"></span>ka on p\u00e4\u00e4osin muista yk<span class=\"_ _d\"></span>sik\u00f6ist\u00e4 riippumaton ja jonka r<span class=\"_ _d\"></span>ahavirrat o<span class=\"_ _d\"></span>vat er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa muid<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>astaavien yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden<span class=\"_ _4\"></span> rahavirr<span class=\"_ _d\"></span>oista.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvoon liittyv\u00e4 arv<span class=\"_ _d\"></span>onalentumistappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan, kun<span class=\"_ _4\"></span> rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n kirjanpitoarv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n. Arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvoon ja sen j\u00e4lkeen suh<span class=\"_ _d\"></span>teellisesti muihin omaisuuseriin. Liik<span class=\"_ _d\"></span>earvosta kirja<span class=\"_ _0\"></span>ttuja arv<span class=\"_ _0\"></span>onalentumistappioita ei v<span class=\"_ _d\"></span>oida peruuttaa my<span class=\"_ _d\"></span>\u00f6hemmin.<span class=\"_ _2e6\"> </span>Muihin omaisuuseriin liittyv\u00e4t arv<span class=\"_ _d\"></span>onalentumistappiot kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li omaisuuser\u00e4n kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 siit\u00e4 kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>van raham\u00e4\u00e4r\u00e4n. Aiemmin tuloslask<span class=\"_ _d\"></span>elmaan kirjattu arv<span class=\"_ _d\"></span>onalentumistappio peruute<span class=\"_ _0\"></span>taan vain, mik<span class=\"_ _0\"></span>\u00e4li arviot k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vasta r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ham\u00e4\u00e4r\u00e4st<span class=\"_ _0\"></span>\u00e4 muuttuva<span class=\"_ _0\"></span>t olennaisesti. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>ta v<span class=\"_ _d\"></span>oidaan peruuttaa vain siihen asti, ett\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4n kirjanpitoarv<span class=\"_ _d\"></span>o nousee tasolle, jolla se olisi ollu<span class=\"_ _0\"></span>t ilman aikaisempien vuosien arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappion kirjaamista<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "6.<span class=\"_ _9d\"></span>1 Liik<span class=\"_ _d\"></span>earv<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4misess\u00e4 maksetun v<span class=\"_ _d\"></span>astikkeen ja saadun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden ero<span class=\"_ _d\"></span>tuksen perusteella. Se edustaa tunnistamatt<span class=\"_ _0\"></span>omien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden arv<span class=\"_ _d\"></span>oa ja odotetta<span class=\"_ _d\"></span>vissa olevia tule<span class=\"_ _d\"></span>via hy\u00f6<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>j\u00e4, jotka eiv<span class=\"_ _0\"></span>\u00e4t t\u00e4<span class=\"_ _0\"></span>yt\u00e4 hy<span class=\"_ _d\"></span>\u00f6dykkeen m\u00e4\u00e4rit<span class=\"_ _0\"></span>elm\u00e4\u00e4, kuten hankitun ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oiman arvoa, sek<span class=\"_ _0\"></span>\u00e4 odote<span class=\"_ _d\"></span>ttavissa ole<span class=\"_ _0\"></span>via syner<span class=\"_ _0\"></span>giaetuja, joiden katso<span class=\"_ _d\"></span>taan ole<span class=\"_ _0\"></span>van v<span class=\"_ _d\"></span>ain Kalmarin hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ynnett<span class=\"_ _0\"></span>\u00e4viss\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvo kirjat<span class=\"_ _0\"></span>aan alun perin taseeseen m\u00e4\u00e4r\u00e4\u00e4n, jolla luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike<span class=\"_ _0\"></span>, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteessa ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o yhteen lask<span class=\"_ _d\"></span>ettuina ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4t hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on. Jos vastikk<span class=\"_ _0\"></span>een, m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuden ja aiemmin omiste<span class=\"_ _0\"></span>tun osuuden yhteisarv<span class=\"_ _d\"></span>o on pienempi kuin tyt\u00e4ryrityksen hankitun ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o eli kyseess\u00e4 on edullinen k<span class=\"_ _0\"></span>auppa, erotus kirja<span class=\"_ _d\"></span>taan suoraan tuloslask<span class=\"_ _0\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tamenoon v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>t kirjataan tuloslask<span class=\"_ _d\"></span>elmaan. Liik<span class=\"_ _d\"></span>earvo kirjataan pois taseesta, kun tyt\u00e4ryhti\u00f6 m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n. T<span class=\"_ _6\"></span>aseesta pois kirjattav<span class=\"_ _0\"></span>an liik<span class=\"_ _d\"></span>earvon m\u00e4\u00e4r\u00e4 m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n suht<span class=\"_ _0\"></span>eessa kyseisen raport<span class=\"_ _0\"></span>ointisegmen<span class=\"_ _0\"></span>tin arvonmuu<span class=\"_ _0\"></span>tok<span class=\"_ _0\"></span>seen ennen ja j\u00e4lkeen m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnin, k\u00e4ytt<span class=\"_ _d\"></span>\u00f6arvoanal<span class=\"_ _d\"></span>yysiin perustuen tai vaiht<span class=\"_ _d\"></span>oehtoisesti perustuen k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon myyntikuluilla v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvosta tai ainee<span class=\"_ _d\"></span>ttomista hy<span class=\"_ _d\"></span>\u00f6dykkeist\u00e4, joiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika on rajoittamat<span class=\"_ _d\"></span>on, ei kirjata poistoja, vaan niill<span class=\"_ _0\"></span>e tehd\u00e4\u00e4n arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistesti aina, kun on viitteit\u00e4 arv<span class=\"_ _d\"></span>onalentumisesta, kuitenkin v<span class=\"_ _d\"></span>\u00e4hint\u00e4\u00e4n vuosittain. Liik<span class=\"_ _d\"></span>earvon t<span class=\"_ _0\"></span>estaus suorite<span class=\"_ _d\"></span>taan rahavirtaa tuotta<span class=\"_ _d\"></span>van yksik<span class=\"_ _d\"></span>\u00f6n tasolla (<span class=\"_ _d\"></span>CGU)<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>earvoa k<span class=\"_ _d\"></span>ohdistetaan niil<span class=\"_ _0\"></span>le yksik<span class=\"_ _d\"></span>\u00f6ille tai yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6jen ryhmille, joiden odot<span class=\"_ _0\"></span>etaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyv\u00e4n liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintojen yhdist\u00e4misest\u00e4 t<span class=\"_ _d\"></span>oimintasegmenttien<span class=\"_ _2e6\"> </span>mukaisesti m\u00e4\u00e4rit<span class=\"_ _0\"></span>ettyn\u00e4. T<span class=\"_ _6\"></span>aloudellisel<span class=\"_ _0\"></span>ta vaiku<span class=\"_ _0\"></span>tusajal<span class=\"_ _0\"></span>taan rajoittama<span class=\"_ _0\"></span>ttomien aineett<span class=\"_ _0\"></span>omien hy<span class=\"_ _d\"></span>\u00f6dykkeiden test<span class=\"_ _0\"></span>aus suorite<span class=\"_ _0\"></span>taan puolestaan jok<span class=\"_ _d\"></span>o osana rahavirtaa tuo<span class=\"_ _d\"></span>ttavaa yk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6\u00e4 tai yksitt<span class=\"_ _0\"></span>\u00e4isen omaisuuser\u00e4n tasolla, jos sille p<span class=\"_ _d\"></span>ystyt\u00e4\u00e4n m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n itsen\u00e4inen r<span class=\"_ _0\"></span>ahavirta. CGU:n k<span class=\"_ _d\"></span>err<span class=\"_ _4\"></span>yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>va r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4 m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmaan perustuen. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n lask<span class=\"_ _d\"></span>emalla testatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>an CGU:n ennustettujen ne<span class=\"_ _0\"></span>ttokassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ojen nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>o. K\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvolask<span class=\"_ _d\"></span>elmien disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>ona k\u00e4ytet<span class=\"_ _0\"></span>\u00e4\u00e4n painot<span class=\"_ _0\"></span>ettua k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4ist\u00e4 p\u00e4\u00e4oman kustannusta ennen v<span class=\"_ _0\"></span>eroja, joka huomioi markkinoiden n\u00e4k<span class=\"_ _0\"></span>emyk<span class=\"_ _0\"></span>sen rahan aika-arv<span class=\"_ _d\"></span>osta sek\u00e4 testa<span class=\"_ _d\"></span>ttavaan yksikk<span class=\"_ _d\"></span>\u00f6\u00f6n liittyvist\u00e4 erityisrisk<span class=\"_ _d\"></span>eist\u00e4.<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumistappio kirjat<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li CGU:n kirjanpitoarv<span class=\"_ _0\"></span>o on suurempi kuin k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _d\"></span>viss\u00e4 o<span class=\"_ _4\"></span>le<span class=\"_ _d\"></span>va raham\u00e4\u00e4r\u00e4. Arv<span class=\"_ _d\"></span>onalentumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvol<span class=\"_ _0\"></span>le ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een muille omaisuuserill<span class=\"_ _0\"></span>e tasasuht<span class=\"_ _d\"></span>eisesti. 6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta -    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta -    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta -    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><table class=\"s w6fc hf6\" id=\"_27cc19f9-faa0-4444-8add-d0cab892b977\"><tr><td></td><td></td><td></td><td class=\"t m0 xa36 h17 y1b54 ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b55 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xa37 h17 y1b55 ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x3d8 h17 y1b55 ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 xa38 h17 y1b55 ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b56 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 xa39 h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa3a h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n xa3b y1b57 w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3c y1b57 w6fd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3d y1b57 w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3e y1b4f w1a7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3f y1b4f wa1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa40 y1b4f w6fe ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa41 y1b4f w61b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa42 y1b4f w6ff ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa43 y18da w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa44 y18da w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa45 y18da wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa46 y18da w700 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa47 y1b50 w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa48 y1b50 wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa49 y1b50 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4a y1b50 w681 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4b y1b50 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4c y18dc w701 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4d y18dc w6aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4e y18dc w702 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ce y18dc w139 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4f y18dc w703 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w704 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa51 y1886 w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa52 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa53 y1886 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa54 y1886 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa55 y1b51 w705 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls39 ws4e\">39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa56 y1b51 w706 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa57 y1b51 w707 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa58 y1b51 w38 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa59 y1b51 w708 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">61<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b58 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5a y18e1 w709 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5b y18e1 w53 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5c y18e1 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5d y18e1 w189 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5e y18e1 w70a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5f y18e2 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa60 y18e2 w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa61 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa62 y18e2 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa63 y18e2 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w70b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa64 y1996 w27c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa65 y1996 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa66 y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa67 y1996 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa68 y1996 w70d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa69 y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6a y1997 w70e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6b y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6c y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6d y1997 w1b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6e y1998 w384 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6f y1998 w5f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa70 y1998 w70f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa71 y1998 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa72 y1998 w710 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">19,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa73 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa74 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa75 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa76 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b59 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa77 y18c5 w711 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-34,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa78 y18c5 w712 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa79 y18c5 w713 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7a y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7b y18c5 w714 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">-54<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7c y1873 w325 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7d y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7e y1873 w715 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7f y1873 w716 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa80 y1873 w717 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,5<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,0 miljoonaa eur<span class=\"_ _0\"></span>oa. <table class=\"s w6db hf5\" id=\"_1f8b116a-094b-416f-aa83-fd203fc3ec1c\"><tr><td></td><td></td><td></td><td class=\"t m0 x9e5 h17 y1b4a ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x9e6 h17 y1b4b ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x9e7 h17 y1b4b ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 x9e8 h17 y1b4b ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4c ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x9e9 h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x9ea h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n x9eb y1b4d w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ec y1b4d w6dd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ed y1b4d w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4e w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ee y1b4e w6e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ef y1b4e w6e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">11,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f0 y1b4e w147 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f1 y1b4e w5b0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f2 y1b4e w6e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f4 y1b4f w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f5 y1b4f w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f6 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f7 y1b4f w638 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f8 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fa y18da we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fb y18da w6e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fc y18da w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fd y1b50 w584 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fe y1b50 w3b8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ff y1b50 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa00 y1b50 w136 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa01 y1b50 w6e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-5<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w6e5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa02 y18dc w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa03 y18dc w4e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa04 y18dc w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa05 y18dc w6e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa06 y18dc w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w6e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa07 y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa08 y1886 w5f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa09 y1886 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0a y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0b y1886 w6e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0c y1b51 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0d y1b51 w6ea ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0e y1b51 w6eb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0f y1b51 w6ec ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa10 y1b51 w6ed ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b52 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa11 y18e1 w1ce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-3<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa12 y18e1 w6ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa13 y18e1 w6f0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x2b7 y18e1 w6f1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa14 y18e1 w46e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>60,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa15 y18e2 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa16 y18e2 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa17 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa18 y18e2 w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w6f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa19 y1996 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1a y1996 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1b y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1c y1996 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1d y1996 w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w6f3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1e y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1f y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c5 y1997 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa20 y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa21 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa22 y199e w5b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa23 y199e w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa24 y199e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa25 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa26 y199e w6f4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w6e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa27 y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa28 y190f w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa29 y190f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2a y190f w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2b y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1b53 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2c y18c5 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2d y18c5 w6f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2e y18c5 w6f8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">-8,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2f y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa30 y18c5 w6f9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>62<span class=\"_ _93\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa31 y1873 w161 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa32 y1873 w4f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa33 y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa34 y1873 w6fa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa35 y1873 w6fb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>1 miljoonaa euroa.<span class=\"_ _2e6\"> </span><span class=\"ls0\"> </span>Kalmar ei ole aktiv<span class=\"_ _d\"></span>oinut taseeseen tutkimus- ja tuotek<span class=\"_ _d\"></span>ehityskuluja tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4vill\u00e4 kausilla. Aineett<span class=\"_ _d\"></span>omiin hy\u00f6dykk<span class=\"_ _d\"></span>eisiin ei sis\u00e4<span class=\"_ _4\"></span>ll<span class=\"_ _d\"></span>y eri\u00e4, joilla olisi rajoittamat<span class=\"_ _0\"></span>on taloudellinen vaikutusaika.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs51b\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs51c\">Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs51d\">Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs51e\">aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs51f\">asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs520\">v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs521\">ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs522\">jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs523\">Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs524\">kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs525\">-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs526\">-    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs527\">-    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs528\">-    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs529\">Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52a\">oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52b\">inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52c\">arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52d\">Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs52e\">T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs52f\">T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs530\">T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs531\">tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs532\">lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs533\">tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs534\">ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs535\">aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs536\">tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs537\">K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs53a\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs53b\">Aineettomien omaisuuserien poist<span class=\"_ _0\"></span>oajat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs53c\">Aineett<span class=\"_ _0\"></span>omille omaisuuserill<span class=\"_ _0\"></span>e m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs53d\">kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs53e\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Aineettoma<span class=\"_ _d\"></span>t hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>kk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div><div class=\"gs541\"><table class=\"s w6fc hf6\" id=\"_27cc19f9-faa0-4444-8add-d0cab892b977\"><tr><td></td><td></td><td></td><td class=\"t m0 xa36 h17 y1b54 ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b55 ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xa37 h17 y1b55 ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x3d8 h17 y1b55 ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 xa38 h17 y1b55 ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b56 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 xa39 h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa3a h17 y1b56 ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n xa3b y1b57 w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3c y1b57 w6fd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3d y1b57 w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3e y1b4f w1a7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa3f y1b4f wa1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa40 y1b4f w6fe ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa41 y1b4f w61b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa42 y1b4f w6ff ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa43 y18da w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa44 y18da w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa45 y18da wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa46 y18da w700 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa47 y1b50 w40a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa48 y1b50 wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa49 y1b50 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4a y1b50 w681 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4b y1b50 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4c y18dc w701 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4d y18dc w6aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4e y18dc w702 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ce y18dc w139 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa4f y18dc w703 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w704 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa51 y1886 w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa52 y1886 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa53 y1886 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa54 y1886 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa55 y1b51 w705 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls39 ws4e\">39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa56 y1b51 w706 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa57 y1b51 w707 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa58 y1b51 w38 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">2,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa59 y1b51 w708 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">61<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b58 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5a y18e1 w709 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5b y18e1 w53 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5c y18e1 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5d y18e1 w189 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5e y18e1 w70a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa5f y18e2 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa60 y18e2 w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa61 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa62 y18e2 w139 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa63 y18e2 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w70b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa64 y1996 w27c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa65 y1996 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa66 y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa67 y1996 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa68 y1996 w70d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa69 y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6a y1997 w70e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6b y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6c y1997 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6d y1997 w1b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1998 w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6e y1998 w384 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6f y1998 w5f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa70 y1998 w70f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa71 y1998 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa72 y1998 w710 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">19,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa50 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa73 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa74 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa75 y190f w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa76 y190f w681 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1b59 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa77 y18c5 w711 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-34,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa78 y18c5 w712 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa79 y18c5 w713 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7a y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7b y18c5 w714 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">-54<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7c y1873 w325 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7d y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7e y1873 w715 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa7f y1873 w716 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa80 y1873 w717 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs542\">* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,0 miljoonaa eur<span class=\"_ _0\"></span>oa. </div><div class=\"gs79\"><table class=\"s w6db hf5\" id=\"_1f8b116a-094b-416f-aa83-fd203fc3ec1c\"><tr><td></td><td></td><td></td><td class=\"t m0 x9e5 h17 y1b4a ff10 fsb fc3 sc0 lsed ws102\">Asi<span class=\"_ _4\"></span>aka<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x9e6 h17 y1b4b ff10 fsb fc3 sc0 ls104 ws11b\">Ke<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>y </td><td class=\"t m0 x9e7 h17 y1b4b ff10 fsb fc3 sc0 ls0 ws0\">H<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>kitt<span class=\"_ _4\"></span>u </td><td class=\"t m0 x9e8 h17 y1b4b ff10 fsb fc3 sc0 lsaa ws41\">su<span class=\"_ _4\"></span>hteet j<span class=\"_ _4\"></span>a </td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h17 y1b4c ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x9e9 h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x9ea h17 y1b4c ff10 fsb fc3 sc0 ls5b ws71\">teknol<span class=\"_ _0\"></span>ogia<span class=\"_ _2e6\"> </span></td><td class=\"c n x9eb y1b4d w6dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsfc ws110\">tav<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ramerkit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ec y1b4d w6dd ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">M<span class=\"_ _4\"></span>uut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ed y1b4d w6de ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsaa wsbd\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4e w6df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ee y1b4e w6e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ef y1b4e w6e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">11,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f0 y1b4e w147 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f1 y1b4e w5b0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">8,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f2 y1b4e w6e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b4f w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f4 y1b4f w53c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f5 y1b4f w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f6 y1b4f w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f7 y1b4f w638 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18da w69e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f8 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f9 y18da w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fa y18da we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fb y18da w6e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fc y18da w3ca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b50 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fd y1b50 w584 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9fe y1b50 w3b8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9ff y1b50 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa00 y1b50 w136 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa01 y1b50 w6e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-5<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18dc w6e5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa02 y18dc w40d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa03 y18dc w4e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa04 y18dc w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa05 y18dc w6e6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa06 y18dc w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1886 w6e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa07 y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa08 y1886 w5f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa09 y1886 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0a y1886 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0b y1886 w6e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b51 w6e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0c y1b51 w5a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">47,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0d y1b51 w6ea ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0e y1b51 w6eb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa0f y1b51 w6ec ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa10 y1b51 w6ed ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b52 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18e1 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa11 y18e1 w1ce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-3<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa12 y18e1 w6ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa13 y18e1 w6f0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x2b7 y18e1 w6f1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa14 y18e1 w46e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>60,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9f3 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa15 y18e2 w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa16 y18e2 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa17 y18e2 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa18 y18e2 w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w6f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa19 y1996 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1a y1996 w1bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1b y1996 w65e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1c y1996 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1d y1996 w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1997 w6f3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1e y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa1f y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c5 y1997 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa20 y1997 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa21 y1997 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y199e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa22 y199e w5b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa23 y199e w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa24 y199e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa25 y199e w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa26 y199e w6f4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y190f w6e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa27 y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa28 y190f w13a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa29 y190f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2a y190f w184 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2b y190f w5d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-0<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1b53 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y18c5 w6f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">ar<span class=\"_ _4\"></span>vonale<span class=\"_ _4\"></span>ntumi<span class=\"_ _4\"></span>set 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2c y18c5 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-4<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2d y18c5 w6f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2e y18c5 w6f8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">-8,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa2f y18c5 w383 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa30 y18c5 w6f9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>62<span class=\"_ _93\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa31 y1873 w161 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">6,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa32 y1873 w4f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa33 y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa34 y1873 w6fa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa35 y1873 w6fb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs545\">* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 invest<span class=\"_ _d\"></span>ointeja 0<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>1 miljoonaa euroa.<span class=\"_ _2e6\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs547\">Kalmar ei ole aktiv<span class=\"_ _d\"></span>oinut taseeseen tutkimus- ja tuotek<span class=\"_ _d\"></span>ehityskuluja tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6ksess\u00e4 esitett<span class=\"_ _0\"></span>\u00e4vill\u00e4 </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs548\">kausilla. Aineett<span class=\"_ _d\"></span>omiin hy\u00f6dykk<span class=\"_ _d\"></span>eisiin ei sis\u00e4<span class=\"_ _4\"></span>ll<span class=\"_ _d\"></span>y eri\u00e4, joilla olisi rajoittamat<span class=\"_ _0\"></span>on taloudellinen </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws6a gs549\">vaikutusaika.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineettoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t Aineett<span class=\"_ _0\"></span>omia hy<span class=\"_ _d\"></span>\u00f6dykkeit\u00e4 o<span class=\"_ _d\"></span>vat pa<span class=\"_ _0\"></span>ten<span class=\"_ _0\"></span>tit, tav<span class=\"_ _d\"></span>aramerkit, lisenssit, ohjelmistot, aktiv<span class=\"_ _0\"></span>oidut k<span class=\"_ _d\"></span>ehitysmenot, teknologia sek<span class=\"_ _0\"></span>\u00e4 hankittu tilauskanta ja asiakassuht<span class=\"_ _d\"></span>eet. Ne on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 k<span class=\"_ _0\"></span>ertyneill\u00e4 poistoil<span class=\"_ _d\"></span>la ja ma<span class=\"_ _4\"></span>hdollisil<span class=\"_ _0\"></span>la arvonal<span class=\"_ _0\"></span>entumisilla lukuun ottama<span class=\"_ _0\"></span>tta liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en yhdistymisiss\u00e4 hankittuja aineett<span class=\"_ _d\"></span>omia hy\u00f6dykk<span class=\"_ _d\"></span>eit\u00e4, jotka arv<span class=\"_ _d\"></span>ostetaan hankin<span class=\"_ _0\"></span>tahetk<span class=\"_ _d\"></span>ell\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>Rajallisen taloudell<span class=\"_ _0\"></span>isen vaikutusajan omaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t aineett<span class=\"_ _0\"></span>omat hy<span class=\"_ _d\"></span>\u00f6dykkee<span class=\"_ _0\"></span>t kirjataan tasapoist<span class=\"_ _d\"></span>oina kuluksi taloudellisel<span class=\"_ _0\"></span>le vaikutusajal<span class=\"_ _0\"></span>leen seuraa<span class=\"_ _0\"></span>vasti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>ehitetty ja hankittu t<span class=\"_ _d\"></span>eknologia 3\u2013<span class=\"_ _2\"></span>10 vuotta -    Asiakassuht<span class=\"_ _d\"></span>eet ja tav<span class=\"_ _0\"></span>aramerkit 3\u2013<span class=\"_ _6\"></span>15 vuotta -    Tilauskant<span class=\"_ _0\"></span>a 1\u20135 vuo<span class=\"_ _d\"></span>tta -    Muut 2<span class=\"_ _d\"></span>\u20135 vuotta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden taloudellinen v<span class=\"_ _0\"></span>aikutusaika tarkist<span class=\"_ _0\"></span>etaan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4isi\u00e4 aineett<span class=\"_ _0\"></span>omia inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja ei poiste<span class=\"_ _0\"></span>ta, vaan niil<span class=\"_ _0\"></span>le suorite<span class=\"_ _d\"></span>taan v\u00e4hint\u00e4\u00e4n vuosittain arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus, joka on kuva<span class=\"_ _0\"></span>ttu tark<span class=\"_ _d\"></span>emmin laatimisperiaatteessa Liik<span class=\"_ _d\"></span>earvo<span class=\"_ _0\"></span>, liite<span class=\"_ _0\"></span>tiedon 6.<span class=\"_ _2\"></span>1 Liik<span class=\"_ _d\"></span>earvo yht<span class=\"_ _d\"></span>ey<span class=\"_ _d\"></span>dess\u00e4.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "6.2 Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>utkimus- ja tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>utkimus- ja tuotek<span class=\"_ _d\"></span>ehitysmeno<span class=\"_ _0\"></span>t kirjataan p\u00e4\u00e4s\u00e4\u00e4n<span class=\"_ _0\"></span>t\u00f6isesti tulos<span class=\"_ _d\"></span>vaikutteisesti. T<span class=\"_ _2\"></span>uotek<span class=\"_ _d\"></span>ehitysmenot aktiv<span class=\"_ _d\"></span>oidaan kuitenkin tiettyjen kaupal<span class=\"_ _0\"></span>liseen ja tekniseen t<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>eutettavuut<span class=\"_ _d\"></span>een liittyvien kriteerien t\u00e4ytty<span class=\"_ _d\"></span>ess\u00e4, kun tuotteesta lis\u00e4ksi odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan saata<span class=\"_ _d\"></span>van vastaista t<span class=\"_ _0\"></span>aloudellista h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6ty<span class=\"_ _0\"></span>\u00e4. Aktiv<span class=\"_ _0\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa mat<span class=\"_ _0\"></span>eriaaleja, tarvikk<span class=\"_ _0\"></span>eita ja ty<span class=\"_ _0\"></span>\u00f6<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oimakustannuksia. Aiemmin kuluk<span class=\"_ _d\"></span>si kirjattuja tuotek<span class=\"_ _d\"></span>ehitysmenoja ei aktiv<span class=\"_ _0\"></span>oida en\u00e4\u00e4 my<span class=\"_ _d\"></span>\u00f6hemmin. Aineettomiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t aktiv<span class=\"_ _d\"></span>oidut tuot<span class=\"_ _0\"></span>ek<span class=\"_ _d\"></span>ehitysmenot poiste<span class=\"_ _d\"></span>taan tasapoistoin arvioituna vaikutusaikanaan. K<span class=\"_ _d\"></span>eskener<span class=\"_ _0\"></span>\u00e4iset k<span class=\"_ _d\"></span>ehityshankk<span class=\"_ _d\"></span>eet testat<span class=\"_ _0\"></span>aan vuosittain arv<span class=\"_ _0\"></span>onalentumisen v<span class=\"_ _d\"></span>aral<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs54b\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs54c\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs54d\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet on merkitty taseeseen alkuper\u00e4iseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs54e\">hankintamenoonsa v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4 kertyneill\u00e4 poist<span class=\"_ _d\"></span>oilla ja mahdollisilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs54f\">arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _d\"></span>onalentumiset on kuv<span class=\"_ _0\"></span>attu tark<span class=\"_ _d\"></span>emmin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs550\">laatimisperiaatt<span class=\"_ _d\"></span>eessa Arvonalentumise<span class=\"_ _d\"></span>t liitetiedon 6.<span class=\"_ _d\"></span>4 Poist<span class=\"_ _d\"></span>ot ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs551\">arv<span class=\"_ _0\"></span>onalentumiset yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4. Hankin<span class=\"_ _0\"></span>tameno arvioidulla j\u00e4\u00e4nn\u00f6sarvol<span class=\"_ _0\"></span>la </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs552\">v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 poiste<span class=\"_ _0\"></span>taan tasasuuruisina erin\u00e4 arvioituna taloudellisena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs553\">vaikutusaik<span class=\"_ _0\"></span>anaan seuraav<span class=\"_ _d\"></span>asti:<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs554\">-    K<span class=\"_ _d\"></span>oneet ja laittee<span class=\"_ _0\"></span>t 2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>10 vuotta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs555\">-    Rak<span class=\"_ _d\"></span>ennukset 5\u201340 vuo<span class=\"_ _0\"></span>tta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs556\">-    Maa- ja v<span class=\"_ _0\"></span>esialueita ei poist<span class=\"_ _0\"></span>eta<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs557\">Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden j\u00e4\u00e4nn\u00f6sarvo ja taloudell<span class=\"_ _0\"></span>inen vaikutusaika t<span class=\"_ _0\"></span>arkiste<span class=\"_ _0\"></span>taan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs558\">ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs559\">perusparannusmenot sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n jok<span class=\"_ _d\"></span>o hy<span class=\"_ _0\"></span>\u00f6dykkeen t<span class=\"_ _0\"></span>asearvoon t<span class=\"_ _0\"></span>ai ero<span class=\"_ _d\"></span>tetaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55a\">omaksi h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eekseen kun niist\u00e4 odo<span class=\"_ _d\"></span>tetaan tule<span class=\"_ _d\"></span>vaisuudessa taloudellista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55b\">hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 ja niist\u00e4 aiheutunee<span class=\"_ _d\"></span>t kustannukset v<span class=\"_ _d\"></span>oidaan erottaa t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55c\">k<span class=\"_ _d\"></span>orjaus- ja kunnossapitokustannuksista. Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55d\">kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55e\">asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs55f\">myyntiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>oon.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs562\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs563\">Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eiden poistoajat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs564\">Aineellisill<span class=\"_ _0\"></span>e hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>kk<span class=\"_ _d\"></span>eille m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs565\">kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs566\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista<span class=\"_ _2e6\"> </span>.<span class=\"_ gs274\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet </div><div class=\"gs79\"><table class=\"s w718 hf7\" id=\"_4dbcc62f-e0c3-42b6-a337-9c314a4b32cd\"><tr><td></td><td></td><td></td><td class=\"c n xa81 y1b5a w719 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd5 wsec\">Om<span class=\"_ _4\"></span>istetut k\u00e4ytt\u00f6om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa82 y1b5a w71a hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd4 wseb\">K\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00f6oik<span class=\"_ _d\"></span>eusoma<span class=\"_ _4\"></span>isuuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x6ad h47 y1b5b ff10 fs22 fc3 sc0 ls106 ws11d\">2024<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa83 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xa84 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja </td><td class=\"t m0 xa85 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>lle vu<span class=\"_ _4\"></span>ok<span class=\"_ _4\"></span>ratut </td><td></td><td class=\"t m0 xa86 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xa87 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja </td><td></td></tr><tr><td class=\"t m0 x6ad h47 y1b5d ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa88 h47 y1b5d ff10 fs22 fc3 sc0 lsd6 wsed\">rak<span class=\"_ _d\"></span>ennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa89 h47 y1b5d ff10 fs22 fc3 sc0 ls0 ws0\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></td><td class=\"c n xa8a y1b5e w71b hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">k<span class=\"_ _0\"></span>oneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8b y1b5e w71c hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls107 ws11e\">Muut<span class=\"_ _4\"></span>*</div></td><td class=\"t m0 xa8c h47 y1b5d ff10 fs22 fc3 sc0 lsd6 wsed\">rak<span class=\"_ _d\"></span>ennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"c n xa8d y1b5e w71d hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls0 ws0\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8e y1b5e w71e hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b60 w71f hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls108 ws11f\">Hankintamen<span class=\"_ _0\"></span>o 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8f y1b61 w720 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">89,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa90 y1b61 w721 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>03,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa91 y1b61 w722 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">20<span class=\"_ _4\"></span>9,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa92 y1b61 w200 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa93 y1b61 w35c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">10<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa94 y1b61 w723 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa95 y1b61 w724 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">5<span class=\"_ _4\"></span>30,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b62 w725 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls109 ws120\">Kur<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa96 y1b63 w726 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa97 y1b63 w727 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa98 y1b63 w3b8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa99 y1b63 w184 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9a y1b63 wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9b y1b63 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9c y1b63 w532 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">5,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b64 w728 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls10a ws121\">Lis\u00e4ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9d y1b65 w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9e y1b65 w583 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9f y1b65 w1ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa0 y1b65 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa1 y1b65 w10b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa2 y1b65 w255 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">11<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa3 y1b65 w729 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">59,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b66 w72a hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls10b ws122\">Jakautumishetken<span class=\"_ _d\"></span> lis<span class=\"_ _4\"></span>\u00e4y<span class=\"_ _d\"></span>s<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa4 y1b67 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa5 y1b67 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa6 y1b67 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa7 y1b67 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa8 y1b67 w72b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa9 y1b67 w72c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaaa y1b67 w4a0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b68 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaab y1b68 w1ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaac y1b68 w72d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaad y1b68 w72e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaae y1b68 w55f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaaf y1b68 w72f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls26 ws39\">-6,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab0 y1b68 w730 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab1 y1b68 w731 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-65,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6a w732 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs23 fc3 sc0 ls10c ws123\">Uudell<span class=\"_ _0\"></span>eenryhmitte<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>yt<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab2 y1b6b w49f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab3 y1b6b w1d4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab4 y1b6b w648 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab5 y1b6b w6a2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-<span class=\"_ _4\"></span>6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab6 y1b6b w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab7 y1b6b w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab8 y1b6b w14e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6d w733 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10d ws124\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _d\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab9 y1b6d w734 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10e ws125\">93,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaba y1b6d w735 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabb y1b6d w736 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls110 ws127\">196<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabc y1b6d w737 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls111 ws128\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabd y1b6d w738 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">1<span class=\"_ _4\"></span>06<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabe y1b6d w739 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">3<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabf y1b6d w73a hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls112 ws129\">533,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6f w73b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">Ker<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet po<span class=\"_ _4\"></span>istot j<span class=\"_ _4\"></span>a ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>entu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac0 y1b6f w73c hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls113 ws12a\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac1 y1b6f w73d hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac2 y1b6f w73e hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">-80,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac3 y1b6f w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac4 y1b6f w740 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">-<span class=\"_ _4\"></span>40,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac5 y1b6f w741 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">-14<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac6 y1b6f w742 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls118 ws12f\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b70 w725 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls109 ws120\">Kur<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac7 y1b70 w743 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac8 y1b70 w744 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls119 ws130\">-2,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac9 y1b70 w4a0 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaca y1b70 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacb y1b70 w745 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacc y1b70 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacd y1b70 w746 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b71 w747 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10b ws122\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xace y1b71 w748 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11a ws131\">-3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacf y1b71 w749 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11b ws132\">-6,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad0 y1b71 w74a hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls119 ws130\">-26<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad1 y1b71 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad2 y1b71 w74c hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">-11,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad3 y1b71 w169 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">-6<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad4 y1b71 w74d hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">-5<span class=\"_ _4\"></span>4,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b72 w74e hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11c ws133\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntum<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad5 y1b72 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad6 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad7 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad8 y1b72 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad9 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xada y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadb y1b72 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b73 w750 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">V\u00e4h<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>nykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadc y1b73 w751 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadd y1b73 w752 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11b ws132\">8,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xade y1b73 w753 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls118 ws12f\">2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadf y1b73 w754 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae0 y1b73 w755 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11a ws131\">4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae1 y1b73 w756 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae2 y1b73 w757 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11d ws134\">4<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b74 w732 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10c ws123\">Uudell<span class=\"_ _0\"></span>eenryhmitte<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>yt<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae3 y1b74 w758 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae4 y1b74 w758 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae5 y1b74 w759 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">1,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae6 y1b74 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae7 y1b74 w75a hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11d ws134\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae8 y1b74 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae9 y1b74 w75b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b75 w75c hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls0 ws0\">Ker<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>nee<span class=\"_ _4\"></span>t poi<span class=\"_ _4\"></span>stot j<span class=\"_ _4\"></span>a ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaea y1b75 w75d hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11e ws135\">-<span class=\"_ _4\"></span>44,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaeb y1b75 w75e hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">-<span class=\"_ _4\"></span>81<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaec y1b75 w75f hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaed y1b75 w760 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls120 ws137\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaee y1b75 w761 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaef y1b75 w762 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf0 y1b75 w763 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b76 w764 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10d ws124\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf1 y1b76 w52e hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf2 y1b76 w74c hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls108 ws11f\">22,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf3 y1b76 w765 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls121 ws138\">11<span class=\"_ _4\"></span>8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf4 y1b76 w737 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls111 ws128\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf5 y1b76 w766 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10a ws121\">59,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf6 y1b76 w5c2 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10b ws122\">14<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf7 y1b76 w767 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11e ws135\">265,2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs56d\">* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 1,2 milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w768 hfa\" id=\"_f60915cf-0313-481d-aece-ed6ca43eb3d9\"><tr><td></td><td></td><td></td><td class=\"c n xaf8 y1b77 w769 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">Om<span class=\"_ _4\"></span>istetut k\u00e4ytt\u00f6o<span class=\"_ _4\"></span>ma<span class=\"_ _4\"></span>isu<span class=\"_ _4\"></span>user<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xaf9 y1b77 w76a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls27 ws3a\">K\u00e4ytt\u00f6oikeusomais<span class=\"_ _4\"></span>uuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b78 ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x6dd h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xafa h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">Konee<span class=\"_ _4\"></span>t ja </td><td class=\"t m0 xafb h17 y1b78 ff10 fsb fc3 sc0 ls0 ws65\">M<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>lle vu<span class=\"_ _4\"></span>okr<span class=\"_ _4\"></span>atut </td><td></td><td class=\"t m0 xafc h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 x275 h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">Konee<span class=\"_ _4\"></span>t ja </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b79 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x462 h17 y1b79 ff10 fsb fc3 sc0 ls62 ws77\">rak<span class=\"_ _d\"></span>ennuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xafd h17 y1b79 ff10 fsb fc3 sc0 ls2e ws41\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></td><td class=\"c n xafe y1b7a w76b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">k<span class=\"_ _0\"></span>oneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaff y1b7a w76c hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut*</div></td><td class=\"t m0 xb00 h17 y1b79 ff10 fsb fc3 sc0 ls62 ws77\">rak<span class=\"_ _d\"></span>ennuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td class=\"c n xb01 y1b7a w76d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb02 y1b7a w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7b w6df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb03 y1b7b w76e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb04 y1b7b w76f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">98<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb05 y1b7b w770 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb06 y1b7b w771 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb07 y1b7b w772 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">85<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb08 y1b7b w773 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb09 y1b7b w774 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">4<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7c w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0a y1b7c w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0b y1b7c w775 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0c y1b7c w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0d y1b7c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0e y1b7c w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0f y1b7c w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb10 y1b7c w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7d w69e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb11 y1b7d w776 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb12 y1b7d w4fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb13 y1b7d w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb14 y1b7d w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb15 y1b7d w778 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb16 y1b7d w779 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb17 y1b7d w77a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">8<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb18 y1b7e w1cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb19 y1b7e w77b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1a y1b7e w77c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-38,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1b y1b7e w3e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1c y1b7e w3e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1d y1b7e w77d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1e y1b7e w77e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7f w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1f y1b7f w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb20 y1b7f w77f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb21 y1b7f w780 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb22 y1b7f w781 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>6,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb23 y1b7f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb24 y1b7f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb25 y1b7f w780 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b80 w3ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb26 y1b80 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb27 y1b80 w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb28 y1b80 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb29 y1b80 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2a y1b80 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2b y1b80 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2c y1b80 w3ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b81 w6e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2d y1b81 w5d0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">89,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2e y1b81 w782 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">1<span class=\"_ _4\"></span>03,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2f y1b81 w783 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">209,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb30 y1b81 w2d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb31 y1b81 w784 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb32 y1b81 w785 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">24,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb33 y1b81 w618 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">53<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1a w786 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja arvonalentumise<span class=\"_ _0\"></span>t 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb34 y1b1a w787 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>38<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb35 y1b1a w48a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>9<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb36 y1b1a w788 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb37 y1b1a w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb38 y1b1a w789 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-30,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb39 y1b1a w78a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-13<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3a y1b1a w78b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1b w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0a y1b1b w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3b y1b1b w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3c y1b1b wf7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3d y1b1b w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3e y1b1b w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3f y1b1b w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb40 y1b1b w51f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1c w70b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb41 y1b1c w4bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb42 y1b1c w78c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb43 y1b1c w78d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb44 y1b1c we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb45 y1b1c w6ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb46 y1b1c w78e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>6,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb47 y1b1c w78f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls105 ws11c\">-53,<span class=\"_ _d\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1d w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb48 y1b1d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb49 y1b1d w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4a y1b1d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4b y1b1d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4c y1b1d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4d y1b1d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4e y1b1d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4f y1b1e w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb50 y1b1e w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb51 y1b1e w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb52 y1b1e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb53 y1b1e w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb54 y1b1e w790 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb55 y1b1e w628 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">32,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b82 w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb56 y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb57 y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb58 y1b82 w6b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb59 y1b82 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5a y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5b y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5c y1b82 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b83 w791 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vona<span class=\"_ _4\"></span>len<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5d y1b83 w1d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5e y1b83 w792 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5f y1b83 w27e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-8<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb60 y1b83 w793 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb61 y1b83 w794 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb62 y1b83 w795 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb63 y1b83 w796 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb64 y1873 w797 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb65 y1873 w798 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">21,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb66 y1873 w799 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">12<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb67 y1873 w2d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb68 y1873 w79a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">6<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb69 y1873 w79b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6a y1873 w2a1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">2<span class=\"_ _4\"></span>72,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs569\">* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 3,0 miljoonaa eur<span class=\"_ _0\"></span>oa k<span class=\"_ _0\"></span>esk<span class=\"_ _0\"></span>ener\u00e4isi\u00e4 inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja.<span class=\"_ _2e6\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-679": {
   "value": "6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4 kertyneill\u00e4 poist<span class=\"_ _d\"></span>oilla ja mahdollisilla arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _d\"></span>onalentumiset on kuv<span class=\"_ _0\"></span>attu tark<span class=\"_ _d\"></span>emmin laatimisperiaatt<span class=\"_ _d\"></span>eessa Arvonalentumise<span class=\"_ _d\"></span>t liitetiedon 6.<span class=\"_ _d\"></span>4 Poist<span class=\"_ _d\"></span>ot ja arv<span class=\"_ _0\"></span>onalentumiset yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4. Hankin<span class=\"_ _0\"></span>tameno arvioidulla j\u00e4\u00e4nn\u00f6sarvol<span class=\"_ _0\"></span>la v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 poiste<span class=\"_ _0\"></span>taan tasasuuruisina erin\u00e4 arvioituna taloudellisena vaikutusaik<span class=\"_ _0\"></span>anaan seuraav<span class=\"_ _d\"></span>asti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>oneet ja laittee<span class=\"_ _0\"></span>t 2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>10 vuotta -    Rak<span class=\"_ _d\"></span>ennukset 5\u201340 vuo<span class=\"_ _0\"></span>tta -    Maa- ja v<span class=\"_ _0\"></span>esialueita ei poist<span class=\"_ _0\"></span>eta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden j\u00e4\u00e4nn\u00f6sarvo ja taloudell<span class=\"_ _0\"></span>inen vaikutusaika t<span class=\"_ _0\"></span>arkiste<span class=\"_ _0\"></span>taan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t perusparannusmenot sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n jok<span class=\"_ _d\"></span>o hy<span class=\"_ _0\"></span>\u00f6dykkeen t<span class=\"_ _0\"></span>asearvoon t<span class=\"_ _0\"></span>ai ero<span class=\"_ _d\"></span>tetaan omaksi h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eekseen kun niist\u00e4 odo<span class=\"_ _d\"></span>tetaan tule<span class=\"_ _d\"></span>vaisuudessa taloudellista hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 ja niist\u00e4 aiheutunee<span class=\"_ _d\"></span>t kustannukset v<span class=\"_ _d\"></span>oidaan erottaa t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisista k<span class=\"_ _d\"></span>orjaus- ja kunnossapitokustannuksista. Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en myyntiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>oon.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4 kertyneill\u00e4 poist<span class=\"_ _d\"></span>oilla ja mahdollisilla arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _d\"></span>onalentumiset on kuv<span class=\"_ _0\"></span>attu tark<span class=\"_ _d\"></span>emmin laatimisperiaatt<span class=\"_ _d\"></span>eessa Arvonalentumise<span class=\"_ _d\"></span>t liitetiedon 6.<span class=\"_ _d\"></span>4 Poist<span class=\"_ _d\"></span>ot ja arv<span class=\"_ _0\"></span>onalentumiset yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4. Hankin<span class=\"_ _0\"></span>tameno arvioidulla j\u00e4\u00e4nn\u00f6sarvol<span class=\"_ _0\"></span>la v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 poiste<span class=\"_ _0\"></span>taan tasasuuruisina erin\u00e4 arvioituna taloudellisena vaikutusaik<span class=\"_ _0\"></span>anaan seuraav<span class=\"_ _d\"></span>asti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>oneet ja laittee<span class=\"_ _0\"></span>t 2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>10 vuotta -    Rak<span class=\"_ _d\"></span>ennukset 5\u201340 vuo<span class=\"_ _0\"></span>tta -    Maa- ja v<span class=\"_ _0\"></span>esialueita ei poist<span class=\"_ _0\"></span>eta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden j\u00e4\u00e4nn\u00f6sarvo ja taloudell<span class=\"_ _0\"></span>inen vaikutusaika t<span class=\"_ _0\"></span>arkiste<span class=\"_ _0\"></span>taan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t perusparannusmenot sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n jok<span class=\"_ _d\"></span>o hy<span class=\"_ _0\"></span>\u00f6dykkeen t<span class=\"_ _0\"></span>asearvoon t<span class=\"_ _0\"></span>ai ero<span class=\"_ _d\"></span>tetaan omaksi h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eekseen kun niist\u00e4 odo<span class=\"_ _d\"></span>tetaan tule<span class=\"_ _d\"></span>vaisuudessa taloudellista hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 ja niist\u00e4 aiheutunee<span class=\"_ _d\"></span>t kustannukset v<span class=\"_ _d\"></span>oidaan erottaa t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisista k<span class=\"_ _d\"></span>orjaus- ja kunnossapitokustannuksista. Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en myyntiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>oon.<span class=\"_ _2e6\"> </span>6.<span class=\"_ _d\"></span>4 Pois<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onalentumise<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumiset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni arvioi jokaisena tilinp\u00e4\u00e4t\u00f6sp\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4, onk<span class=\"_ _0\"></span>o jonkin omaisuuser\u00e4n arv<span class=\"_ _0\"></span>on alentumisesta viitt<span class=\"_ _d\"></span>eit\u00e4. Mik\u00e4li viitteit\u00e4 ilmenee, suori<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan kyseisell<span class=\"_ _0\"></span>e omaisuuser\u00e4lle arv<span class=\"_ _d\"></span>onalentumistes<span class=\"_ _0\"></span>taus. Arvonal<span class=\"_ _0\"></span>entumist<span class=\"_ _0\"></span>estiss\u00e4 arvioidaan kyseisest\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4st\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4viss\u00e4 ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>. Aineellist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> ja aineett<span class=\"_ _0\"></span>omien omaisuuserien tai liik<span class=\"_ _d\"></span>earvon osal<span class=\"_ _d\"></span>ta kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vaa raham\u00e4\u00e4r\u00e4\u00e4 v<span class=\"_ _d\"></span>astaa omaisuuser\u00e4n k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla tai si<span class=\"_ _0\"></span>t\u00e4 k<span class=\"_ _d\"></span>orkeampi kassa<span class=\"_ _0\"></span>virtaperusteinen k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvo<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> Mik\u00e4li k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4 ei p<span class=\"_ _d\"></span>ystyt\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n yksitt\u00e4isen omaisuuser\u00e4n tasolla, arv<span class=\"_ _d\"></span>onalentumistarv<span class=\"_ _0\"></span>etta tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan sill\u00e4 alimmalla rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n (<span class=\"_ _2\"></span>CGU) tasolla, jo<span class=\"_ _4\"></span>ka on p\u00e4\u00e4osin muista yk<span class=\"_ _d\"></span>sik\u00f6ist\u00e4 riippumaton ja jonka r<span class=\"_ _d\"></span>ahavirrat o<span class=\"_ _d\"></span>vat er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa muid<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>astaavien yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden<span class=\"_ _4\"></span> rahavirr<span class=\"_ _d\"></span>oista.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvoon liittyv\u00e4 arv<span class=\"_ _d\"></span>onalentumistappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan, kun<span class=\"_ _4\"></span> rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n kirjanpitoarv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n. Arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvoon ja sen j\u00e4lkeen suh<span class=\"_ _d\"></span>teellisesti muihin omaisuuseriin. Liik<span class=\"_ _d\"></span>earvosta kirja<span class=\"_ _0\"></span>ttuja arv<span class=\"_ _0\"></span>onalentumistappioita ei v<span class=\"_ _d\"></span>oida peruuttaa my<span class=\"_ _d\"></span>\u00f6hemmin.<span class=\"_ _2e6\"> </span>Muihin omaisuuseriin liittyv\u00e4t arv<span class=\"_ _d\"></span>onalentumistappiot kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li omaisuuser\u00e4n kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 siit\u00e4 kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>van raham\u00e4\u00e4r\u00e4n. Aiemmin tuloslask<span class=\"_ _d\"></span>elmaan kirjattu arv<span class=\"_ _d\"></span>onalentumistappio peruute<span class=\"_ _0\"></span>taan vain, mik<span class=\"_ _0\"></span>\u00e4li arviot k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vasta r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ham\u00e4\u00e4r\u00e4st<span class=\"_ _0\"></span>\u00e4 muuttuva<span class=\"_ _0\"></span>t olennaisesti. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>ta v<span class=\"_ _d\"></span>oidaan peruuttaa vain siihen asti, ett\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4n kirjanpitoarv<span class=\"_ _d\"></span>o nousee tasolle, jolla se olisi ollu<span class=\"_ _0\"></span>t ilman aikaisempien vuosien arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappion kirjaamista<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "6.<span class=\"_ _0\"></span>3 Aineellise<span class=\"_ _0\"></span>t h<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6dykk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet on merkitty taseeseen alkuper\u00e4iseen hankintamenoonsa v<span class=\"_ _d\"></span>\u00e4hennettyn\u00e4 kertyneill\u00e4 poist<span class=\"_ _d\"></span>oilla ja mahdollisilla arv<span class=\"_ _0\"></span>onalentumisilla. Arv<span class=\"_ _d\"></span>onalentumiset on kuv<span class=\"_ _0\"></span>attu tark<span class=\"_ _d\"></span>emmin laatimisperiaatt<span class=\"_ _d\"></span>eessa Arvonalentumise<span class=\"_ _d\"></span>t liitetiedon 6.<span class=\"_ _d\"></span>4 Poist<span class=\"_ _d\"></span>ot ja arv<span class=\"_ _0\"></span>onalentumiset yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4. Hankin<span class=\"_ _0\"></span>tameno arvioidulla j\u00e4\u00e4nn\u00f6sarvol<span class=\"_ _0\"></span>la v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 poiste<span class=\"_ _0\"></span>taan tasasuuruisina erin\u00e4 arvioituna taloudellisena vaikutusaik<span class=\"_ _0\"></span>anaan seuraav<span class=\"_ _d\"></span>asti:<span class=\"_ _2e6\"> </span>-    K<span class=\"_ _d\"></span>oneet ja laittee<span class=\"_ _0\"></span>t 2<span class=\"_ _d\"></span>\u2013<span class=\"_ _2\"></span>10 vuotta -    Rak<span class=\"_ _d\"></span>ennukset 5\u201340 vuo<span class=\"_ _0\"></span>tta -    Maa- ja v<span class=\"_ _0\"></span>esialueita ei poist<span class=\"_ _0\"></span>eta<span class=\"_ _2e6\"> </span>Hy<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden j\u00e4\u00e4nn\u00f6sarvo ja taloudell<span class=\"_ _0\"></span>inen vaikutusaika t<span class=\"_ _0\"></span>arkiste<span class=\"_ _0\"></span>taan ja tarvittaessa oikaistaan jokaisena tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6sp\u00e4iv<span class=\"_ _d\"></span>\u00e4n\u00e4<span class=\"_ _4\"></span>. Merkitt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t perusparannusmenot sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytet\u00e4\u00e4n jok<span class=\"_ _d\"></span>o hy<span class=\"_ _0\"></span>\u00f6dykkeen t<span class=\"_ _0\"></span>asearvoon t<span class=\"_ _0\"></span>ai ero<span class=\"_ _d\"></span>tetaan omaksi h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eekseen kun niist\u00e4 odo<span class=\"_ _d\"></span>tetaan tule<span class=\"_ _d\"></span>vaisuudessa taloudellista hy<span class=\"_ _d\"></span>\u00f6ty\u00e4 ja niist\u00e4 aiheutunee<span class=\"_ _d\"></span>t kustannukset v<span class=\"_ _d\"></span>oidaan erottaa t<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>anomaisista k<span class=\"_ _d\"></span>orjaus- ja kunnossapitokustannuksista. Aineel<span class=\"_ _0\"></span>listen h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eiden rahoituskulut, kuten pitk<span class=\"_ _0\"></span>\u00e4\u00e4 rak<span class=\"_ _d\"></span>ennusaikaa edell<span class=\"_ _d\"></span>ytt\u00e4vien hankk<span class=\"_ _0\"></span>eiden k<span class=\"_ _0\"></span>oro<span class=\"_ _d\"></span>t a<span class=\"_ _4\"></span>ktiv<span class=\"_ _d\"></span>oidaan osana asianomaisen omaisuuser\u00e4n hankint<span class=\"_ _0\"></span>amenoa. Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en myyntiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>oon.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Aineellisten h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eiden poistoajat<span class=\"_ _2e6\"> </span>Aineellisill<span class=\"_ _0\"></span>e hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>kk<span class=\"_ _d\"></span>eille m\u00e4\u00e4rite<span class=\"_ _0\"></span>tyt poistoaja<span class=\"_ _0\"></span>t ja niist\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjatut poist<span class=\"_ _0\"></span>okulut perustuva<span class=\"_ _d\"></span>t j<span class=\"_ _4\"></span>ohdon arvioihin omaisuuserien taloudellisista k\u00e4ytt<span class=\"_ _d\"></span>\u00f6aj<span class=\"_ _4\"></span>oista<span class=\"_ _2e6\"> </span><table class=\"s w768 hfa\" id=\"_f60915cf-0313-481d-aece-ed6ca43eb3d9\"><tr><td></td><td></td><td></td><td class=\"c n xaf8 y1b77 w769 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">Om<span class=\"_ _4\"></span>istetut k\u00e4ytt\u00f6o<span class=\"_ _4\"></span>ma<span class=\"_ _4\"></span>isu<span class=\"_ _4\"></span>user<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xaf9 y1b77 w76a hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls27 ws3a\">K\u00e4ytt\u00f6oikeusomais<span class=\"_ _4\"></span>uuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b78 ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"ls0 ws0\"> </span></td><td class=\"t m0 x6dd h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xafa h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">Konee<span class=\"_ _4\"></span>t ja </td><td class=\"t m0 xafb h17 y1b78 ff10 fsb fc3 sc0 ls0 ws65\">M<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>lle vu<span class=\"_ _4\"></span>okr<span class=\"_ _4\"></span>atut </td><td></td><td class=\"t m0 xafc h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 x275 h17 y1b78 ff10 fsb fc3 sc0 ls0 ws0\">Konee<span class=\"_ _4\"></span>t ja </td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b79 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x462 h17 y1b79 ff10 fsb fc3 sc0 ls62 ws77\">rak<span class=\"_ _d\"></span>ennuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xafd h17 y1b79 ff10 fsb fc3 sc0 ls2e ws41\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></td><td class=\"c n xafe y1b7a w76b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">k<span class=\"_ _0\"></span>oneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaff y1b7a w76c hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut*</div></td><td class=\"t m0 xb00 h17 y1b79 ff10 fsb fc3 sc0 ls62 ws77\">rak<span class=\"_ _d\"></span>ennuks<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td class=\"c n xb01 y1b7a w76d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb02 y1b7a w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Yh<span class=\"_ _4\"></span>teen<span class=\"_ _4\"></span>s\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7b w6df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hankintameno<span class=\"_ _d\"></span> 1<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>1.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb03 y1b7b w76e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb04 y1b7b w76f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">98<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb05 y1b7b w770 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">202,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb06 y1b7b w771 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb07 y1b7b w772 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">85<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb08 y1b7b w773 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb09 y1b7b w774 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">4<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7c w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0a y1b7c w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0b y1b7c w775 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0c y1b7c w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0d y1b7c w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0e y1b7c w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0f y1b7c w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb10 y1b7c w6a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7d w69e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb11 y1b7d w776 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb12 y1b7d w4fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb13 y1b7d w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa1 wsb4\">42<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb14 y1b7d w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb15 y1b7d w778 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb16 y1b7d w779 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb17 y1b7d w77a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">8<span class=\"_ _4\"></span>0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb18 y1b7e w1cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb19 y1b7e w77b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1a y1b7e w77c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-38,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1b y1b7e w3e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1c y1b7e w3e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1d y1b7e w77d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>5,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1e y1b7e w77e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b7f w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb1f y1b7f w357 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb20 y1b7f w77f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb21 y1b7f w780 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb22 y1b7f w781 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>6,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb23 y1b7f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb24 y1b7f w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb25 y1b7f w780 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b80 w3ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Y<span class=\"_ _d\"></span>rityshankinnat<span class=\"_ _d\"></span> ja -myynnit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb26 y1b80 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb27 y1b80 w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb28 y1b80 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb29 y1b80 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2a y1b80 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2b y1b80 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2c y1b80 w3ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b81 w6e9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _0\"></span> 31.<span class=\"_ _0\"></span>12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2d y1b81 w5d0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">89,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2e y1b81 w782 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">1<span class=\"_ _4\"></span>03,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb2f y1b81 w783 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">209,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb30 y1b81 w2d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb31 y1b81 w784 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb32 y1b81 w785 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">24,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb33 y1b81 w618 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">53<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1a w786 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>ert<span class=\"_ _4\"></span>yneet<span class=\"_ _0\"></span> poisto<span class=\"_ _d\"></span>t ja arvonalentumise<span class=\"_ _0\"></span>t 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb34 y1b1a w787 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>38<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb35 y1b1a w48a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>9<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb36 y1b1a w788 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb37 y1b1a w23e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb38 y1b1a w789 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-30,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb39 y1b1a w78a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-13<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3a y1b1a w78b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1b w3aa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb0a y1b1b w410 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3b y1b1b w469 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3c y1b1b wf7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3d y1b1b w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3e y1b1b w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb3f y1b1b w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb40 y1b1b w51f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1c w70b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb41 y1b1c w4bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb42 y1b1c w78c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb43 y1b1c w78d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb44 y1b1c we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb45 y1b1c w6ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb46 y1b1c w78e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>6,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb47 y1b1c w78f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls105 ws11c\">-53,<span class=\"_ _d\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1d w21b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mis<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb48 y1b1d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb49 y1b1d w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4a y1b1d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4b y1b1d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4c y1b1d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4d y1b1d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4e y1b1d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b1e w130 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb4f y1b1e w3d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb50 y1b1e w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb51 y1b1e w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb52 y1b1e w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb53 y1b1e w40a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb54 y1b1e w790 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">5,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb55 y1b1e w628 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">32,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b82 w704 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Uudelleenr<span class=\"_ _4\"></span>yhmittel<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb56 y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb57 y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb58 y1b82 w6b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb59 y1b82 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5a y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5b y1b82 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5c y1b82 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b83 w791 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">Kert<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet p<span class=\"_ _4\"></span>oi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>vona<span class=\"_ _4\"></span>len<span class=\"_ _4\"></span>tum<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5d y1b83 w1d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5e y1b83 w792 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb5f y1b83 w27e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-8<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb60 y1b83 w793 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb61 y1b83 w794 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb62 y1b83 w795 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb63 y1b83 w796 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb64 y1873 w797 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb65 y1873 w798 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">21,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb66 y1873 w799 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">12<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb67 y1873 w2d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb68 y1873 w79a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">6<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb69 y1873 w79b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6a y1873 w2a1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">2<span class=\"_ _4\"></span>72,9<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 3,0 miljoonaa eur<span class=\"_ _0\"></span>oa k<span class=\"_ _0\"></span>esk<span class=\"_ _0\"></span>ener\u00e4isi\u00e4 inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja.<span class=\"_ _2e6\"> </span>Aineelliset h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet<table class=\"s w718 hf7\" id=\"_4dbcc62f-e0c3-42b6-a337-9c314a4b32cd\"><tr><td></td><td></td><td></td><td class=\"c n xa81 y1b5a w719 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd5 wsec\">Om<span class=\"_ _4\"></span>istetut k\u00e4ytt\u00f6om<span class=\"_ _4\"></span>ais<span class=\"_ _4\"></span>uus<span class=\"_ _4\"></span>er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa82 y1b5a w71a hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd4 wseb\">K\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00f6oik<span class=\"_ _d\"></span>eusoma<span class=\"_ _4\"></span>isuuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x6ad h47 y1b5b ff10 fs22 fc3 sc0 ls106 ws11d\">2024<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa83 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xa84 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja </td><td class=\"t m0 xa85 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>lle vu<span class=\"_ _4\"></span>ok<span class=\"_ _4\"></span>ratut </td><td></td><td class=\"t m0 xa86 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>aa-<span class=\"_ _4\"></span>alu<span class=\"_ _4\"></span>eet j<span class=\"_ _4\"></span>a </td><td class=\"t m0 xa87 h47 y1b5c ff10 fs22 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja </td><td></td></tr><tr><td class=\"t m0 x6ad h47 y1b5d ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa88 h47 y1b5d ff10 fs22 fc3 sc0 lsd6 wsed\">rak<span class=\"_ _d\"></span>ennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xa89 h47 y1b5d ff10 fs22 fc3 sc0 ls0 ws0\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></td><td class=\"c n xa8a y1b5e w71b hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">k<span class=\"_ _0\"></span>oneet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8b y1b5e w71c hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls107 ws11e\">Muut<span class=\"_ _4\"></span>*</div></td><td class=\"t m0 xa8c h47 y1b5d ff10 fs22 fc3 sc0 lsd6 wsed\">rak<span class=\"_ _d\"></span>ennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"c n xa8d y1b5e w71d hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls0 ws0\">kal<span class=\"_ _4\"></span>usto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8e y1b5e w71e hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b60 w71f hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls108 ws11f\">Hankintamen<span class=\"_ _0\"></span>o 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa8f y1b61 w720 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">89,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa90 y1b61 w721 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>03,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa91 y1b61 w722 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">20<span class=\"_ _4\"></span>9,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa92 y1b61 w200 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa93 y1b61 w35c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">10<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa94 y1b61 w723 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa95 y1b61 w724 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">5<span class=\"_ _4\"></span>30,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b62 w725 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls109 ws120\">Kur<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa96 y1b63 w726 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa97 y1b63 w727 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa98 y1b63 w3b8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa99 y1b63 w184 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9a y1b63 wb2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9b y1b63 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9c y1b63 w532 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">5,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b64 w728 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls10a ws121\">Lis\u00e4ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9d y1b65 w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9e y1b65 w583 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa9f y1b65 w1ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa0 y1b65 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa1 y1b65 w10b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa2 y1b65 w255 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">11<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa3 y1b65 w729 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">59,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b66 w72a hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs23 fc3 sc0 ls10b ws122\">Jakautumishetken<span class=\"_ _d\"></span> lis<span class=\"_ _4\"></span>\u00e4y<span class=\"_ _d\"></span>s<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa4 y1b67 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa5 y1b67 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa6 y1b67 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa7 y1b67 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa8 y1b67 w72b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaa9 y1b67 w72c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaaa y1b67 w4a0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b68 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V\u00e4henn<span class=\"_ _0\"></span>ykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaab y1b68 w1ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaac y1b68 w72d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaad y1b68 w72e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaae y1b68 w55f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaaf y1b68 w72f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls26 ws39\">-6,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab0 y1b68 w730 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab1 y1b68 w731 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-65,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6a w732 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs23 fc3 sc0 ls10c ws123\">Uudell<span class=\"_ _0\"></span>eenryhmitte<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>yt<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab2 y1b6b w49f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab3 y1b6b w1d4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab4 y1b6b w648 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab5 y1b6b w6a2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-<span class=\"_ _4\"></span>6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab6 y1b6b w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab7 y1b6b w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab8 y1b6b w14e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6d w733 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10d ws124\">Hankint<span class=\"_ _0\"></span>ameno<span class=\"_ _d\"></span> 31<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xab9 y1b6d w734 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10e ws125\">93,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaba y1b6d w735 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabb y1b6d w736 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls110 ws127\">196<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabc y1b6d w737 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls111 ws128\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabd y1b6d w738 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">1<span class=\"_ _4\"></span>06<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabe y1b6d w739 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">3<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xabf y1b6d w73a hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls112 ws129\">533,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b6f w73b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">Ker<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>eet po<span class=\"_ _4\"></span>istot j<span class=\"_ _4\"></span>a ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>entu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac0 y1b6f w73c hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls113 ws12a\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac1 y1b6f w73d hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac2 y1b6f w73e hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">-80,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac3 y1b6f w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac4 y1b6f w740 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">-<span class=\"_ _4\"></span>40,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac5 y1b6f w741 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">-14<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac6 y1b6f w742 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls118 ws12f\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b70 w725 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls109 ws120\">Kur<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>erot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac7 y1b70 w743 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac8 y1b70 w744 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls119 ws130\">-2,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xac9 y1b70 w4a0 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaca y1b70 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacb y1b70 w745 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls117 ws12e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacc y1b70 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacd y1b70 w746 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls114 ws12b\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b71 w747 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10b ws122\">Tilikauden poisto<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xace y1b71 w748 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11a ws131\">-3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xacf y1b71 w749 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11b ws132\">-6,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad0 y1b71 w74a hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls119 ws130\">-26<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad1 y1b71 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad2 y1b71 w74c hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">-11,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad3 y1b71 w169 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">-6<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad4 y1b71 w74d hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">-5<span class=\"_ _4\"></span>4,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b72 w74e hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11c ws133\">Ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntum<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad5 y1b72 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad6 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad7 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad8 y1b72 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xad9 y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xada y1b72 w74b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadb y1b72 w73f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b73 w750 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">V\u00e4h<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>nykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadc y1b73 w751 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadd y1b73 w752 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11b ws132\">8,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xade y1b73 w753 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls118 ws12f\">2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xadf y1b73 w754 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae0 y1b73 w755 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11a ws131\">4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae1 y1b73 w756 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae2 y1b73 w757 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11d ws134\">4<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b74 w732 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10c ws123\">Uudell<span class=\"_ _0\"></span>eenryhmitte<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>yt<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae3 y1b74 w758 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae4 y1b74 w758 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae5 y1b74 w759 hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls10e ws125\">1,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae6 y1b74 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae7 y1b74 w75a hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls11d ws134\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae8 y1b74 w74f hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls116 ws12d\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xae9 y1b74 w75b hf9\"><div class=\"t m0 x188 h73 y1b6e ff11 fs23 fc3 sc0 ls115 ws12c\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b75 w75c hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls0 ws0\">Ker<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>nee<span class=\"_ _4\"></span>t poi<span class=\"_ _4\"></span>stot j<span class=\"_ _4\"></span>a ar<span class=\"_ _4\"></span>von<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>ntu<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaea y1b75 w75d hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11e ws135\">-<span class=\"_ _4\"></span>44,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaeb y1b75 w75e hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">-<span class=\"_ _4\"></span>81<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaec y1b75 w75f hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaed y1b75 w760 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls120 ws137\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaee y1b75 w761 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaef y1b75 w762 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11f ws136\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf0 y1b75 w763 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10f ws126\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x6ab y1b76 w764 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10d ws124\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf1 y1b76 w52e hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls109 ws120\">4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf2 y1b76 w74c hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls108 ws11f\">22,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf3 y1b76 w765 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls121 ws138\">11<span class=\"_ _4\"></span>8,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf4 y1b76 w737 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls111 ws128\">1,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf5 y1b76 w766 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10a ws121\">59,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf6 y1b76 w5c2 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls10b ws122\">14<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xaf7 y1b76 w767 hf9\"><div class=\"t m0 x188 h72 y1b6c ff10 fs23 fc3 sc0 ls11e ws135\">265,2<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 1,2 milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa kesk<span class=\"_ _d\"></span>ener\u00e4isi\u00e4 inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eja<span class=\"_ _2e6\"> </span>6.<span class=\"_ _d\"></span>4 Pois<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onalentumise<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Arv<span class=\"_ _0\"></span>onalentumiset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni arvioi jokaisena tilinp\u00e4\u00e4t\u00f6sp\u00e4iv<span class=\"_ _0\"></span>\u00e4n\u00e4, onk<span class=\"_ _0\"></span>o jonkin omaisuuser\u00e4n arv<span class=\"_ _0\"></span>on alentumisesta viitt<span class=\"_ _d\"></span>eit\u00e4. Mik\u00e4li viitteit\u00e4 ilmenee, suori<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan kyseisell<span class=\"_ _0\"></span>e omaisuuser\u00e4lle arv<span class=\"_ _d\"></span>onalentumistes<span class=\"_ _0\"></span>taus. Arvonal<span class=\"_ _0\"></span>entumist<span class=\"_ _0\"></span>estiss\u00e4 arvioidaan kyseisest\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4st\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4viss\u00e4 ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va raham\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>. Aineellist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> ja aineett<span class=\"_ _0\"></span>omien omaisuuserien tai liik<span class=\"_ _d\"></span>earvon osal<span class=\"_ _d\"></span>ta kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vaa raham\u00e4\u00e4r\u00e4\u00e4 v<span class=\"_ _d\"></span>astaa omaisuuser\u00e4n k\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla tai si<span class=\"_ _0\"></span>t\u00e4 k<span class=\"_ _d\"></span>orkeampi kassa<span class=\"_ _0\"></span>virtaperusteinen k\u00e4<span class=\"_ _d\"></span>ytt\u00f6arvo<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> Mik\u00e4li k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4 ei p<span class=\"_ _d\"></span>ystyt\u00e4 m\u00e4\u00e4ritt\u00e4m\u00e4\u00e4n yksitt\u00e4isen omaisuuser\u00e4n tasolla, arv<span class=\"_ _d\"></span>onalentumistarv<span class=\"_ _0\"></span>etta tark<span class=\"_ _0\"></span>astel<span class=\"_ _0\"></span>laan sill\u00e4 alimmalla rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n (<span class=\"_ _2\"></span>CGU) tasolla, jo<span class=\"_ _4\"></span>ka on p\u00e4\u00e4osin muista yk<span class=\"_ _d\"></span>sik\u00f6ist\u00e4 riippumaton ja jonka r<span class=\"_ _d\"></span>ahavirrat o<span class=\"_ _d\"></span>vat er<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>etta<span class=\"_ _d\"></span>vissa muid<span class=\"_ _4\"></span>en v<span class=\"_ _0\"></span>astaavien yk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6iden<span class=\"_ _4\"></span> rahavirr<span class=\"_ _d\"></span>oista.<span class=\"_ _2e6\"> </span>Liik<span class=\"_ _d\"></span>earvoon liittyv\u00e4 arv<span class=\"_ _d\"></span>onalentumistappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _d\"></span>elmaan, kun<span class=\"_ _4\"></span> rahavirtaa tuo<span class=\"_ _d\"></span>ttavan yk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n kirjanpitoarv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n. Arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappio k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan ensin liik<span class=\"_ _d\"></span>earvoon ja sen j\u00e4lkeen suh<span class=\"_ _d\"></span>teellisesti muihin omaisuuseriin. Liik<span class=\"_ _d\"></span>earvosta kirja<span class=\"_ _0\"></span>ttuja arv<span class=\"_ _0\"></span>onalentumistappioita ei v<span class=\"_ _d\"></span>oida peruuttaa my<span class=\"_ _d\"></span>\u00f6hemmin.<span class=\"_ _2e6\"> </span>Muihin omaisuuseriin liittyv\u00e4t arv<span class=\"_ _d\"></span>onalentumistappiot kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan, mik\u00e4li omaisuuser\u00e4n kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 siit\u00e4 kerryt<span class=\"_ _d\"></span>ett\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>van raham\u00e4\u00e4r\u00e4n. Aiemmin tuloslask<span class=\"_ _d\"></span>elmaan kirjattu arv<span class=\"_ _d\"></span>onalentumistappio peruute<span class=\"_ _0\"></span>taan vain, mik<span class=\"_ _0\"></span>\u00e4li arviot k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vasta r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>ham\u00e4\u00e4r\u00e4st<span class=\"_ _0\"></span>\u00e4 muuttuva<span class=\"_ _0\"></span>t olennaisesti. Arv<span class=\"_ _0\"></span>onalentumistappio<span class=\"_ _0\"></span>ta v<span class=\"_ _d\"></span>oidaan peruuttaa vain siihen asti, ett\u00e4 omaisuuser<span class=\"_ _0\"></span>\u00e4n kirjanpitoarv<span class=\"_ _d\"></span>o nousee tasolle, jolla se olisi ollu<span class=\"_ _0\"></span>t ilman aikaisempien vuosien arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumistappion kirjaamista<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Arv<span class=\"_ _0\"></span>onalentumist<span class=\"_ _0\"></span>estaus<span class=\"_ _2e6\"> </span>Omaisuuser\u00e4t, joita ei arv<span class=\"_ _d\"></span>osteta k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon, testataan arv<span class=\"_ _d\"></span>onalentumisen var<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta aina, kun on viitteit\u00e4 siit\u00e4, ett\u00e4 niiden arv<span class=\"_ _d\"></span>o saattaa olla alentunut<span class=\"_ _0\"></span>. Viittein\u00e4 huomioidaan sek\u00e4 ulk<span class=\"_ _d\"></span>oiset l\u00e4htee<span class=\"_ _d\"></span>t, kuten merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4 lasku markkina-arv<span class=\"_ _d\"></span>ossa<span class=\"_ _4\"></span>, joka ei johdu ajan kulumisesta, normaalik\u00e4yt<span class=\"_ _0\"></span>\u00f6st\u00e4 tai k<span class=\"_ _d\"></span>orko<span class=\"_ _d\"></span>tasosta, ett\u00e4 sis\u00e4iset l\u00e4ht<span class=\"_ _0\"></span>eet, kut<span class=\"_ _0\"></span>en todist<span class=\"_ _0\"></span>e var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en ep\u00e4kuran<span class=\"_ _0\"></span>ttiudesta tai fyysisest\u00e4 v<span class=\"_ _d\"></span>auriosta. Jos<span class=\"_ _4\"></span> omaisuuser\u00e4n tasearv<span class=\"_ _d\"></span>o ylitt\u00e4\u00e4 sen k\u00e4yt\u00f6st<span class=\"_ _0\"></span>\u00e4 tai myynnist\u00e4 k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4n, kirjataan arv<span class=\"_ _d\"></span>onalentumistappio v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti sit<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, ett<span class=\"_ _0\"></span>\u00e4 kirjanpitoarv<span class=\"_ _d\"></span>o vastaa k<span class=\"_ _d\"></span>errytett\u00e4<span class=\"_ _0\"></span>viss\u00e4 ole<span class=\"_ _0\"></span>vaa r<span class=\"_ _0\"></span>aham\u00e4\u00e4r\u00e4\u00e4<span class=\"_ _2e6\"> </span>Poist<span class=\"_ _0\"></span>ot ja arv<span class=\"_ _d\"></span>onalentumise<span class=\"_ _0\"></span>t toiminnoittain<span class=\"_ _2e6\"> </span><table class=\"s w79c hfb\" id=\"_4e6bb218-9848-4af6-a0a1-1ccd28734c4f\"><tr><td class=\"c n x18b y19b3 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x830 y19b3 w304 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6b y19b3 w79d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _2\"></span>1.<span class=\"_ _d\"></span>\u22123<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w79e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">My<span class=\"_ _4\"></span>ydy<span class=\"_ _4\"></span>t su<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6c y18a5 w79f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">44<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6d y18a5 wdc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w7a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Myynti ja markkinointi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6e y18a6 w7a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6f y18a6 w7a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>utkim<span class=\"_ _4\"></span>us- ja<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ehitystoiminta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb70 y18a7 w7a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">5,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb71 y18a7 w43a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hallint<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb72 y1992 w7a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">8,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb73 y1992 w7a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w311 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x214 y18f4 w7a8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb74 y18f4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb75 y1873 w7a9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">65,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb76 y1873 w7aa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table>Poist<span class=\"_ _0\"></span>ot ja arv<span class=\"_ _d\"></span>onalentumiset hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ery<span class=\"_ _4\"></span>hmitt\u00e4in on esit<span class=\"_ _d\"></span>etty liitteiss\u00e4 6<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>1, Liik<span class=\"_ _0\"></span>earvo<span class=\"_ _0\"></span>, 6.2, Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ykk<span class=\"_ _0\"></span>eet ja 6<span class=\"_ _0\"></span>.3, Aineell<span class=\"_ _0\"></span>iset hy<span class=\"_ _d\"></span>\u00f6dykkeet.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">6.<span class=\"_ _d\"></span>4 Pois<span class=\"_ _0\"></span>to<span class=\"_ _d\"></span>t ja ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>onalentumise<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs570\">Poist<span class=\"_ _0\"></span>ot ja arv<span class=\"_ _d\"></span>onalentumise<span class=\"_ _0\"></span>t toiminnoittain<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w79c hfb\" id=\"_4e6bb218-9848-4af6-a0a1-1ccd28734c4f\"><tr><td class=\"c n x18b y19b3 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x830 y19b3 w304 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u2212<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6b y19b3 w79d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _2\"></span>1.<span class=\"_ _d\"></span>\u22123<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w79e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">My<span class=\"_ _4\"></span>ydy<span class=\"_ _4\"></span>t su<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>itteet<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6c y18a5 w79f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">44<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6d y18a5 wdc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">44,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w7a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Myynti ja markkinointi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6e y18a6 w7a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb6f y18a6 w7a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">T<span class=\"_ _2\"></span>utkim<span class=\"_ _4\"></span>us- ja<span class=\"_ _0\"></span> k<span class=\"_ _0\"></span>ehitystoiminta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb70 y18a7 w7a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">5,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb71 y18a7 w43a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Hallint<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb72 y1992 w7a6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">8,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb73 y1992 w7a7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w311 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x214 y18f4 w7a8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">4,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb74 y18f4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb75 y1873 w7a9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">65,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb76 y1873 w7aa ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 ls2 ws0 gs573\">Poist<span class=\"_ _0\"></span>ot ja arv<span class=\"_ _d\"></span>onalentumiset hy<span class=\"_ _d\"></span>\u00f6dy<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>ery<span class=\"_ _4\"></span>hmitt\u00e4in on esit<span class=\"_ _d\"></span>etty liitteiss\u00e4 6<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>1, Liik<span class=\"_ _0\"></span>earvo<span class=\"_ _0\"></span>, 6.2, Ainee<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 ls2 ws0 gs574\">hy<span class=\"_ _d\"></span>\u00f6d<span class=\"_ _4\"></span>ykk<span class=\"_ _0\"></span>eet ja 6<span class=\"_ _0\"></span>.3, Aineell<span class=\"_ _0\"></span>iset hy<span class=\"_ _d\"></span>\u00f6dykkeet.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">7<span class=\"_ _9e\"></span>. K<span class=\"_ _6\"></span>onsernin rak<span class=\"_ _2\"></span>enne<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs596\">vastikk<span class=\"_ _d\"></span>een ja tyt\u00e4ryhti\u00f6ss\u00e4 hankitun osuuden nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta er<span class=\"_ _0\"></span>otus </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs597\">kirjataan omaan p\u00e4\u00e4omaan. My<span class=\"_ _d\"></span>\u00f6s myynneist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs598\">realisoitunee<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Kauden tulok<span class=\"_ _d\"></span>sen jako </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs599\">emo<span class=\"_ _0\"></span>yhti\u00f6n osakk<span class=\"_ _d\"></span>eenomistajille ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille esit<span class=\"_ _d\"></span>et\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59a\">tuloslask<span class=\"_ _d\"></span>elmassa. M\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomil<span class=\"_ _0\"></span>le omistajill<span class=\"_ _0\"></span>e kuuluva oma p\u00e4\u00e4oma </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59b\">esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa omana er\u00e4n\u00e4\u00e4n.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59c\">Jos k<span class=\"_ _d\"></span>onserni menett\u00e4\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llan tyt\u00e4ryrityk<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _4\"></span>, siihen liittyv\u00e4<span class=\"_ _d\"></span>t varat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59d\">(<span class=\"_ _d\"></span>mukaan lukien liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2\"></span>), v<span class=\"_ _d\"></span>elat, m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allatt<span class=\"_ _d\"></span>omien omistajien osuus ja muut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59e\">oman p\u00e4\u00e4oman osat kirjat<span class=\"_ _0\"></span>aan pois taseesta ja syn<span class=\"_ _d\"></span>tynyt voitt<span class=\"_ _d\"></span>o tai tappio kirjataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs59f\">tulosv<span class=\"_ _d\"></span>aikutteisesti. J\u00e4ljelle j\u00e4\u00e4v\u00e4 sijoitus arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a0\">K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, saamiset, v<span class=\"_ _d\"></span>elat ja realisoituma<span class=\"_ _d\"></span>ttomat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a1\">katt<span class=\"_ _d\"></span>eet sek\u00e4 sis\u00e4inen v<span class=\"_ _0\"></span>oitonjak<span class=\"_ _d\"></span>o eliminoidaan konserni<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6st\u00e4 laadittaessa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a2\">T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden noudattama<span class=\"_ _0\"></span>t tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen laatimisperiaa<span class=\"_ _d\"></span>tteet on tarvittaessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a3\">muute<span class=\"_ _0\"></span>ttu vastaamaan k<span class=\"_ _d\"></span>onsernin noudattamia periaa<span class=\"_ _0\"></span>tteita<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs576\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs577\">K<span class=\"_ _d\"></span>onsolidointiperiaattee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs578\">K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6n ja sen tyt\u00e4ryhti\u00f6iden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs579\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t, joissa emoyh<span class=\"_ _0\"></span>ti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta. M\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta saavut<span class=\"_ _0\"></span>etaan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws18 gs57a\">kun Kalmar al<span class=\"_ _d\"></span>tistuu tai sill\u00e4 on oik<span class=\"_ _d\"></span>euksia muuttuvaan tuo<span class=\"_ _0\"></span>ttoon osall<span class=\"_ _0\"></span>istumisestaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs57b\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eeseen, ja se py<span class=\"_ _d\"></span>sty<span class=\"_ _4\"></span>y vaiku<span class=\"_ _0\"></span>ttamaan tuott<span class=\"_ _0\"></span>oon \u00e4\u00e4nival<span class=\"_ _d\"></span>tansa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs57c\">kautta sijoitusk<span class=\"_ _d\"></span>ohteessa. Yleens\u00e4 olet<span class=\"_ _d\"></span>etaan, ett\u00e4 enemmist<span class=\"_ _0\"></span>\u00f6 \u00e4\u00e4nival<span class=\"_ _0\"></span>lasta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs57d\">johtaa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taan. K<span class=\"_ _d\"></span>un sij<span class=\"_ _4\"></span>oitusk<span class=\"_ _d\"></span>ohteen \u00e4\u00e4niv<span class=\"_ _0\"></span>allasta tai v<span class=\"_ _d\"></span>astaavista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs57e\">oik<span class=\"_ _d\"></span>euksista on v\u00e4hemm\u00e4n kuin enemmist<span class=\"_ _d\"></span>\u00f6, kaikki merkityksellise<span class=\"_ _d\"></span>t tosiasiat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs57f\">ja olosuht<span class=\"_ _0\"></span>eet o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon arvioitaessa, onk<span class=\"_ _d\"></span>o Kalmarilla m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>altaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs580\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Kalmar arvioi uudelleen, onk<span class=\"_ _d\"></span>o sill\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs581\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa, jos tosiasiat ja olosuht<span class=\"_ _d\"></span>eet viittaav<span class=\"_ _d\"></span>at siihen, ett\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs582\">olennaisissa osissa tapahtuu muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sia. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n k<span class=\"_ _0\"></span>onsolidointi alkaa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs583\">kun Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan tyt\u00e4ryhti\u00f6ss\u00e4, ja p\u00e4\u00e4ttyy<span class=\"_ _2\"></span>, kun m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs584\">menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. Tilik<span class=\"_ _0\"></span>auden aikana hankitun tai luo<span class=\"_ _d\"></span>vutetun tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n var<span class=\"_ _0\"></span>at, v<span class=\"_ _d\"></span>elat, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs585\">tuot<span class=\"_ _0\"></span>ot ja kulut sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen siit\u00e4 he<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>est\u00e4 l\u00e4htien, kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs586\">k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan siihen p\u00e4iv\u00e4\u00e4n asti, jolloin k<span class=\"_ _d\"></span>onserni lakkaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs587\">hallitsemasta tyt<span class=\"_ _0\"></span>\u00e4ryhti\u00f6t\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs588\">V<span class=\"_ _2\"></span>oitto tai tappio ja kukin muun laajan tuloslask<span class=\"_ _d\"></span>elman komponen<span class=\"_ _0\"></span>tti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs589\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan k<span class=\"_ _d\"></span>onsernin emoyh<span class=\"_ _0\"></span>ti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille ja m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs58a\">omistajille<span class=\"_ _0\"></span>, vaikka t<span class=\"_ _0\"></span>\u00e4m\u00e4 johtaisi m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomien omist<span class=\"_ _0\"></span>ajien osuuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs58b\">alij\u00e4\u00e4m\u00e4\u00e4n. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>siin tehd\u00e4\u00e4n tarvittaessa oikaisuja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs58c\">niiden laatimisperiaatt<span class=\"_ _d\"></span>eiden saattamiseksi k<span class=\"_ _d\"></span>onsernin laatimisperiaatteiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs58d\">mukaisik<span class=\"_ _0\"></span>si. Kaikki k<span class=\"_ _d\"></span>onsernin sis\u00e4iset vara<span class=\"_ _d\"></span>t ja velat, oma p\u00e4\u00e4oma, tuot<span class=\"_ _d\"></span>ot, kulut ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs58e\">kassavirr<span class=\"_ _0\"></span>at, jotk<span class=\"_ _0\"></span>a liittyv\u00e4t k<span class=\"_ _d\"></span>onsernin j\u00e4senten v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lisiin liik<span class=\"_ _d\"></span>etoimiin, eliminoidaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs58f\">k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoitaessa.<span class=\"_ gs590\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs591\">T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n omistusosuuden muutos ilman m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allan menety<span class=\"_ _d\"></span>st\u00e4<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs592\">k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisena liiket<span class=\"_ _d\"></span>oimena. Hankittaessa<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs593\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuk<span class=\"_ _d\"></span>sia tyt\u00e4ryhti\u00f6ist\u00e4 mahdollisen<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs5a5\">Ulk<span class=\"_ _0\"></span>omaiset k<span class=\"_ _d\"></span>onserniyritykset<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a6\">K<span class=\"_ _d\"></span>onserniyritysten eril<span class=\"_ _0\"></span>listilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t raportoidaan siin\u00e4 v<span class=\"_ _d\"></span>aluutassa, joka on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a7\">kunkin yrityksen p\u00e4\u00e4asiallisen t<span class=\"_ _d\"></span>oimintaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n valuutt<span class=\"_ _0\"></span>a (\u201d<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta<span class=\"_ _2\"></span>\u201d). </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a8\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 sellaist<span class=\"_ _0\"></span>en k<span class=\"_ _0\"></span>onserniyrityst<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, joiden toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta ei ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5a9\">euro<span class=\"_ _d\"></span>, tuloslaskelma<span class=\"_ _0\"></span>t ja rahavirr<span class=\"_ _0\"></span>at muunnet<span class=\"_ _0\"></span>aan euroon k<span class=\"_ _0\"></span>\u00e4ytt\u00e4en tilikauden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5aa\">k<span class=\"_ _d\"></span>eskikursseja ja taseiden varat ja v<span class=\"_ _d\"></span>elat k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kursse<span class=\"_ _0\"></span>ja. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ab\">Eri kurssien k\u00e4<span class=\"_ _d\"></span>yt\u00f6st\u00e4 syn<span class=\"_ _0\"></span>tyv\u00e4t muun<span class=\"_ _0\"></span>toer<span class=\"_ _d\"></span>ot kirjataan k<span class=\"_ _d\"></span>onsernin laajan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ac\">tuloslask<span class=\"_ _d\"></span>elman erien kautta k<span class=\"_ _0\"></span>onsernin oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroihin. K<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ad\">sis\u00e4isi\u00e4 lainasopimuksia v<span class=\"_ _d\"></span>oidaan k\u00e4sitell\u00e4 osana ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estointia, jos niiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ae\">takaisinmak<span class=\"_ _0\"></span>sua ei ole suunnitel<span class=\"_ _d\"></span>tu eik\u00e4 se ole t<span class=\"_ _0\"></span>odenn\u00e4k\u00f6is<span class=\"_ _0\"></span>t\u00e4 ennak<span class=\"_ _d\"></span>oitavissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5af\">ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6s n\u00e4ihin inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eihin liittyv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b0\">valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t k\u00e4sitel<span class=\"_ _0\"></span>l\u00e4\u00e4n oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroina. K<span class=\"_ _d\"></span>un </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b1\">suojauslask<span class=\"_ _0\"></span>entaa so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan ulk<span class=\"_ _d\"></span>omaiseen tyt\u00e4ryhti\u00f6\u00f6n tehdyn ne<span class=\"_ _0\"></span>ttosijoituk<span class=\"_ _0\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b2\">suojaukseen, kirjat<span class=\"_ _0\"></span>aan suojaav<span class=\"_ _0\"></span>an instrumentin kurssiv<span class=\"_ _d\"></span>oittojen ja -t<span class=\"_ _0\"></span>appioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b3\">tehokas osuus laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja teho<span class=\"_ _0\"></span>ton osuus tuloslask<span class=\"_ _d\"></span>elmaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b4\">Ulk<span class=\"_ _0\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n hankinnasta syntyn<span class=\"_ _d\"></span>ytt\u00e4 liikearv<span class=\"_ _d\"></span>oa ja k\u00e4ypiin arv<span class=\"_ _0\"></span>oihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b5\">p\u00e4\u00e4semiseksi t<span class=\"_ _d\"></span>ehtyj\u00e4 oikaisuja k\u00e4sitell\u00e4\u00e4n ulk<span class=\"_ _d\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n varoina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b6\">ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>, ja ne muunnet<span class=\"_ _0\"></span>aan tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin. T<span class=\"_ _2\"></span>\u00e4st\u00e4 syntyv\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b7\">muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b8\">Eur<span class=\"_ _d\"></span>oalueen ulkopuolist<span class=\"_ _0\"></span>en tyt\u00e4r<span class=\"_ _d\"></span>-<span class=\"_ _2\"></span>, osa<span class=\"_ _4\"></span>kkuus- ja yht<span class=\"_ _d\"></span>eisyrityst<span class=\"_ _0\"></span>en hankintamenon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5b9\">eliminoinnista ja hankinnan j\u00e4lk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 oman p\u00e4\u00e4oman erist\u00e4 s<span class=\"_ _d\"></span>yntyv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ba\">muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un ulkomainen yhti\u00f6 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5bb\">myy<span class=\"_ _0\"></span>d\u00e4\u00e4n k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>onaan tai osittain, kumulatiivise<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _d\"></span>t kirjataan k<span class=\"_ _0\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5bc\">laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _0\"></span>elmaan osana myyntiv<span class=\"_ _d\"></span>oittoa tai -<span class=\"_ _d\"></span>tappiota.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-680": {
   "value": "7<span class=\"_ _9e\"></span>. K<span class=\"_ _6\"></span>onsernin rak<span class=\"_ _2\"></span>enne<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsolidointiperiaattee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t\u00f6s sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 Kalmarin emo<span class=\"_ _d\"></span>yhti\u00f6n ja sen tyt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t, joissa emoyh<span class=\"_ _0\"></span>ti\u00f6ll\u00e4 on m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta. M\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta saavut<span class=\"_ _0\"></span>etaan, kun Kalmar al<span class=\"_ _d\"></span>tistuu tai sill\u00e4 on oik<span class=\"_ _d\"></span>euksia muuttuvaan tuo<span class=\"_ _0\"></span>ttoon osall<span class=\"_ _0\"></span>istumisestaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eeseen, ja se py<span class=\"_ _d\"></span>sty<span class=\"_ _4\"></span>y vaiku<span class=\"_ _0\"></span>ttamaan tuott<span class=\"_ _0\"></span>oon \u00e4\u00e4nival<span class=\"_ _d\"></span>tansa kautta sijoitusk<span class=\"_ _d\"></span>ohteessa. Yleens\u00e4 olet<span class=\"_ _d\"></span>etaan, ett\u00e4 enemmist<span class=\"_ _0\"></span>\u00f6 \u00e4\u00e4nival<span class=\"_ _0\"></span>lasta johtaa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taan. K<span class=\"_ _d\"></span>un sij<span class=\"_ _4\"></span>oitusk<span class=\"_ _d\"></span>ohteen \u00e4\u00e4niv<span class=\"_ _0\"></span>allasta tai v<span class=\"_ _d\"></span>astaavista oik<span class=\"_ _d\"></span>euksista on v\u00e4hemm\u00e4n kuin enemmist<span class=\"_ _d\"></span>\u00f6, kaikki merkityksellise<span class=\"_ _d\"></span>t tosiasiat ja olosuht<span class=\"_ _0\"></span>eet o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan huomioon arvioitaessa, onk<span class=\"_ _d\"></span>o Kalmarilla m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>altaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Kalmar arvioi uudelleen, onk<span class=\"_ _d\"></span>o sill\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa, jos tosiasiat ja olosuht<span class=\"_ _d\"></span>eet viittaav<span class=\"_ _d\"></span>at siihen, ett\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svallan olennaisissa osissa tapahtuu muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sia. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n k<span class=\"_ _0\"></span>onsolidointi alkaa, kun Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _d\"></span>ysval<span class=\"_ _0\"></span>lan tyt\u00e4ryhti\u00f6ss\u00e4, ja p\u00e4\u00e4ttyy<span class=\"_ _2\"></span>, kun m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. Tilik<span class=\"_ _0\"></span>auden aikana hankitun tai luo<span class=\"_ _d\"></span>vutetun tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6n var<span class=\"_ _0\"></span>at, v<span class=\"_ _d\"></span>elat, tuot<span class=\"_ _0\"></span>ot ja kulut sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t k<span class=\"_ _d\"></span>onsernitilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen siit\u00e4 he<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan siihen p\u00e4iv\u00e4\u00e4n asti, jolloin k<span class=\"_ _d\"></span>onserni lakkaa hallitsemasta tyt<span class=\"_ _0\"></span>\u00e4ryhti\u00f6t\u00e4.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitto tai tappio ja kukin muun laajan tuloslask<span class=\"_ _d\"></span>elman komponen<span class=\"_ _0\"></span>tti k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>hdist<span class=\"_ _0\"></span>etaan k<span class=\"_ _d\"></span>onsernin emoyh<span class=\"_ _0\"></span>ti\u00f6n osakk<span class=\"_ _0\"></span>eenomistajille ja m\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4ysv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille<span class=\"_ _0\"></span>, vaikka t<span class=\"_ _0\"></span>\u00e4m\u00e4 johtaisi m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomien omist<span class=\"_ _0\"></span>ajien osuuden alij\u00e4\u00e4m\u00e4\u00e4n. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>siin tehd\u00e4\u00e4n tarvittaessa oikaisuja niiden laatimisperiaatt<span class=\"_ _d\"></span>eiden saattamiseksi k<span class=\"_ _d\"></span>onsernin laatimisperiaatteiden mukaisik<span class=\"_ _0\"></span>si. Kaikki k<span class=\"_ _d\"></span>onsernin sis\u00e4iset vara<span class=\"_ _d\"></span>t ja velat, oma p\u00e4\u00e4oma, tuot<span class=\"_ _d\"></span>ot, kulut ja kassavirr<span class=\"_ _0\"></span>at, jotk<span class=\"_ _0\"></span>a liittyv\u00e4t k<span class=\"_ _d\"></span>onsernin j\u00e4senten v<span class=\"_ _d\"></span>\u00e4<span class=\"_ _4\"></span>lisiin liik<span class=\"_ _d\"></span>etoimiin, eliminoidaan k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidoitaessa.<span class=\"_ gs590\"> </span>T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6n omistusosuuden muutos ilman m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allan menety<span class=\"_ _d\"></span>st\u00e4<span class=\"_ _4\"></span> k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n oman p\u00e4\u00e4oman eht<span class=\"_ _d\"></span>oisena liiket<span class=\"_ _d\"></span>oimena. Hankittaessa<span class=\"_ _4\"></span> m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuuk<span class=\"_ _d\"></span>sia tyt\u00e4ryhti\u00f6ist\u00e4 mahdollisen<span class=\"_ _2e6\"> </span>vastikk<span class=\"_ _d\"></span>een ja tyt\u00e4ryhti\u00f6ss\u00e4 hankitun osuuden nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta er<span class=\"_ _0\"></span>otus kirjataan omaan p\u00e4\u00e4omaan. My<span class=\"_ _d\"></span>\u00f6s myynneist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille realisoitunee<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>oito<span class=\"_ _d\"></span>t ja tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Kauden tulok<span class=\"_ _d\"></span>sen jako emo<span class=\"_ _0\"></span>yhti\u00f6n osakk<span class=\"_ _d\"></span>eenomistajille ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomil<span class=\"_ _0\"></span>le omistajille esit<span class=\"_ _d\"></span>et\u00e4\u00e4n tuloslask<span class=\"_ _d\"></span>elmassa. M\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lattomil<span class=\"_ _0\"></span>le omistajill<span class=\"_ _0\"></span>e kuuluva oma p\u00e4\u00e4oma esite<span class=\"_ _0\"></span>t\u00e4\u00e4n taseessa omana er\u00e4n\u00e4\u00e4n.<span class=\"_ _2e6\"> </span>Jos k<span class=\"_ _d\"></span>onserni menett\u00e4\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>llan tyt\u00e4ryrityk<span class=\"_ _d\"></span>sess\u00e4<span class=\"_ _4\"></span>, siihen liittyv\u00e4<span class=\"_ _d\"></span>t varat (<span class=\"_ _d\"></span>mukaan lukien liik<span class=\"_ _d\"></span>earvo<span class=\"_ _2\"></span>), v<span class=\"_ _d\"></span>elat, m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>allatt<span class=\"_ _d\"></span>omien omistajien osuus ja muut oman p\u00e4\u00e4oman osat kirjat<span class=\"_ _0\"></span>aan pois taseesta ja syn<span class=\"_ _d\"></span>tynyt voitt<span class=\"_ _d\"></span>o tai tappio kirjataan tulosv<span class=\"_ _d\"></span>aikutteisesti. J\u00e4ljelle j\u00e4\u00e4v\u00e4 sijoitus arv<span class=\"_ _d\"></span>ostetaan k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin sis\u00e4iset liik<span class=\"_ _d\"></span>etapahtumat, saamiset, v<span class=\"_ _d\"></span>elat ja realisoituma<span class=\"_ _d\"></span>ttomat katt<span class=\"_ _d\"></span>eet sek\u00e4 sis\u00e4inen v<span class=\"_ _0\"></span>oitonjak<span class=\"_ _d\"></span>o eliminoidaan konserni<span class=\"_ _0\"></span>tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6st\u00e4 laadittaessa. T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6iden noudattama<span class=\"_ _0\"></span>t tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksen laatimisperiaa<span class=\"_ _d\"></span>tteet on tarvittaessa muute<span class=\"_ _0\"></span>ttu vastaamaan k<span class=\"_ _d\"></span>onsernin noudattamia periaa<span class=\"_ _0\"></span>tteita<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtumat<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etapahtumat kirjat<span class=\"_ _0\"></span>aan tapahtumap\u00e4iv<span class=\"_ _0\"></span>\u00e4n kurssiin. Tilikauden p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 av<span class=\"_ _d\"></span>oimina olev<span class=\"_ _0\"></span>at k<span class=\"_ _d\"></span>onsernin sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset saamiset ja v<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin ja kurssier<span class=\"_ _0\"></span>ot kirja<span class=\"_ _0\"></span>taan tulosv<span class=\"_ _d\"></span>aikutteisesti paitsi suojauslask<span class=\"_ _d\"></span>ettavien erien osal<span class=\"_ _d\"></span>ta. My<span class=\"_ _4\"></span>ynnin ja ostojen v<span class=\"_ _0\"></span>arsinaiseen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>aan liittyv\u00e4t kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n myynnin tai ostojen oikaisuerin\u00e4.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan piiriss\u00e4 ole<span class=\"_ _0\"></span>vien, myyntiin ja ost<span class=\"_ _0\"></span>oihin k<span class=\"_ _d\"></span>ohdistettujen valuutt<span class=\"_ _0\"></span>asuojausten kurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot kirjataan ensin k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja lopuksi tuloslask<span class=\"_ _d\"></span>elmaan myynnin ja ostojen oikaisuerin\u00e4 samanaikaisesti niihin liittyvien liik<span class=\"_ _d\"></span>etapahtumien kanssa. Muiden varsinaiseen liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintaan liittyvien suojausten kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot kirjataan liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _d\"></span>ttoihin ja kuluihin. Rahoitukseen liittyv<span class=\"_ _0\"></span>\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan rahoitustuo<span class=\"_ _d\"></span>ttoihin ja -kuluihin.<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaiset k<span class=\"_ _d\"></span>onserniyritykset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserniyritysten eril<span class=\"_ _0\"></span>listilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t raportoidaan siin\u00e4 v<span class=\"_ _d\"></span>aluutassa, joka on kunkin yrityksen p\u00e4\u00e4asiallisen t<span class=\"_ _d\"></span>oimintaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n valuutt<span class=\"_ _0\"></span>a (\u201d<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta<span class=\"_ _2\"></span>\u201d). Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 sellaist<span class=\"_ _0\"></span>en k<span class=\"_ _0\"></span>onserniyrityst<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, joiden toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta ei ole euro<span class=\"_ _d\"></span>, tuloslaskelma<span class=\"_ _0\"></span>t ja rahavirr<span class=\"_ _0\"></span>at muunnet<span class=\"_ _0\"></span>aan euroon k<span class=\"_ _0\"></span>\u00e4ytt\u00e4en tilikauden k<span class=\"_ _d\"></span>eskikursseja ja taseiden varat ja v<span class=\"_ _d\"></span>elat k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kursse<span class=\"_ _0\"></span>ja. Eri kurssien k\u00e4<span class=\"_ _d\"></span>yt\u00f6st\u00e4 syn<span class=\"_ _0\"></span>tyv\u00e4t muun<span class=\"_ _0\"></span>toer<span class=\"_ _d\"></span>ot kirjataan k<span class=\"_ _d\"></span>onsernin laajan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elman erien kautta k<span class=\"_ _0\"></span>onsernin oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroihin. K<span class=\"_ _d\"></span>onsernin sis\u00e4isi\u00e4 lainasopimuksia v<span class=\"_ _d\"></span>oidaan k\u00e4sitell\u00e4 osana ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estointia, jos niiden takaisinmak<span class=\"_ _0\"></span>sua ei ole suunnitel<span class=\"_ _d\"></span>tu eik\u00e4 se ole t<span class=\"_ _0\"></span>odenn\u00e4k\u00f6is<span class=\"_ _0\"></span>t\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6s n\u00e4ihin inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eihin liittyv\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t k\u00e4sitel<span class=\"_ _0\"></span>l\u00e4\u00e4n oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroina. K<span class=\"_ _d\"></span>un suojauslask<span class=\"_ _0\"></span>entaa so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan ulk<span class=\"_ _d\"></span>omaiseen tyt\u00e4ryhti\u00f6\u00f6n tehdyn ne<span class=\"_ _0\"></span>ttosijoituk<span class=\"_ _0\"></span>sen suojaukseen, kirjat<span class=\"_ _0\"></span>aan suojaav<span class=\"_ _0\"></span>an instrumentin kurssiv<span class=\"_ _d\"></span>oittojen ja -t<span class=\"_ _0\"></span>appioiden tehokas osuus laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja teho<span class=\"_ _0\"></span>ton osuus tuloslask<span class=\"_ _d\"></span>elmaan. Ulk<span class=\"_ _0\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n hankinnasta syntyn<span class=\"_ _d\"></span>ytt\u00e4 liikearv<span class=\"_ _d\"></span>oa ja k\u00e4ypiin arv<span class=\"_ _0\"></span>oihin p\u00e4\u00e4semiseksi t<span class=\"_ _d\"></span>ehtyj\u00e4 oikaisuja k\u00e4sitell\u00e4\u00e4n ulk<span class=\"_ _d\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n varoina ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>, ja ne muunnet<span class=\"_ _0\"></span>aan tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin. T<span class=\"_ _2\"></span>\u00e4st\u00e4 syntyv\u00e4<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Eur<span class=\"_ _d\"></span>oalueen ulkopuolist<span class=\"_ _0\"></span>en tyt\u00e4r<span class=\"_ _d\"></span>-<span class=\"_ _2\"></span>, osa<span class=\"_ _4\"></span>kkuus- ja yht<span class=\"_ _d\"></span>eisyrityst<span class=\"_ _0\"></span>en hankintamenon eliminoinnista ja hankinnan j\u00e4lk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 oman p\u00e4\u00e4oman erist\u00e4 s<span class=\"_ _d\"></span>yntyv\u00e4t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un ulkomainen yhti\u00f6 myy<span class=\"_ _0\"></span>d\u00e4\u00e4n k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>onaan tai osittain, kumulatiivise<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _d\"></span>t kirjataan k<span class=\"_ _0\"></span>onsernin laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _0\"></span>elmaan osana myyntiv<span class=\"_ _d\"></span>oittoa tai -<span class=\"_ _d\"></span>tappiota.<span class=\"_ _2e6\"> </span>Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>at pitk\u00e4aik<span class=\"_ _d\"></span>aiset omaisuuser\u00e4t<span class=\"_ _2e6\"> </span>Pitk\u00e4aikaise<span class=\"_ _0\"></span>t omaisuuser\u00e4t l<span class=\"_ _0\"></span>uokitellaan m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olevik<span class=\"_ _d\"></span>si, mik\u00e4li niiden<span class=\"_ _4\"></span> kirjanpitoarv<span class=\"_ _d\"></span>oa vastaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 tulee k<span class=\"_ _0\"></span>ertym\u00e4\u00e4n normaalin k\u00e4yt<span class=\"_ _d\"></span>\u00f6n sijaan<span class=\"_ _4\"></span> p\u00e4\u00e4asiallisesti niiden myynnist\u00e4 ja m<span class=\"_ _0\"></span>yynti\u00e4 pidet\u00e4\u00e4n eritt\u00e4in t<span class=\"_ _d\"></span>odenn\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>\u00f6isen\u00e4.<span class=\"_ _4\"></span> Myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ole<span class=\"_ _0\"></span>vak<span class=\"_ _0\"></span>si luokitel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>at pitk\u00e4aikaiset omaisuuser<span class=\"_ _d\"></span>\u00e4t arvost<span class=\"_ _0\"></span>etaan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti ennen uudelleenluokittelua normaalien arv<span class=\"_ _d\"></span>ostusperiaatteiden mukaisesti, jonka j\u00e4lk<span class=\"_ _0\"></span>een er\u00e4t arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan kirjanpitoarv<span class=\"_ _d\"></span>oon tai t\u00e4t\u00e4 alhaisempaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla sen mukaan kumpi n\u00e4ist\u00e4 on alhaisempi. Arv<span class=\"_ _d\"></span>onalentumistappiot tai v<span class=\"_ _d\"></span>oitot kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti. Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>aksi luokit<span class=\"_ _d\"></span>ellusta pitk\u00e4aikaisest<span class=\"_ _0\"></span>a omaisuuser\u00e4st\u00e4 ei kirja<span class=\"_ _0\"></span>ta poistoja<span class=\"_ _2e6\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "7<span class=\"_ _9e\"></span>. K<span class=\"_ _6\"></span>onsernin rak<span class=\"_ _2\"></span>enne<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t tapahtumat<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaanrahan m\u00e4\u00e4r\u00e4ise<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etapahtumat kirjat<span class=\"_ _0\"></span>aan tapahtumap\u00e4iv<span class=\"_ _0\"></span>\u00e4n kurssiin. Tilikauden p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 av<span class=\"_ _d\"></span>oimina olev<span class=\"_ _0\"></span>at k<span class=\"_ _d\"></span>onsernin sis\u00e4iset ja ulk<span class=\"_ _d\"></span>oiset ulk<span class=\"_ _d\"></span>omaanrahan m\u00e4\u00e4r\u00e4iset saamiset ja v<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin ja kurssier<span class=\"_ _0\"></span>ot kirja<span class=\"_ _0\"></span>taan tulosv<span class=\"_ _d\"></span>aikutteisesti paitsi suojauslask<span class=\"_ _d\"></span>ettavien erien osal<span class=\"_ _d\"></span>ta. My<span class=\"_ _4\"></span>ynnin ja ostojen v<span class=\"_ _0\"></span>arsinaiseen liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>aan liittyv\u00e4t kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n myynnin tai ostojen oikaisuerin\u00e4.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan piiriss\u00e4 ole<span class=\"_ _0\"></span>vien, myyntiin ja ost<span class=\"_ _0\"></span>oihin k<span class=\"_ _d\"></span>ohdistettujen valuutt<span class=\"_ _0\"></span>asuojausten kurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tappiot kirjataan ensin k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja lopuksi tuloslask<span class=\"_ _d\"></span>elmaan myynnin ja ostojen oikaisuerin\u00e4 samanaikaisesti niihin liittyvien liik<span class=\"_ _d\"></span>etapahtumien kanssa. Muiden varsinaiseen liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oimintaan liittyvien suojausten kur<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>oito<span class=\"_ _0\"></span>t ja -<span class=\"_ _0\"></span>tappiot kirjataan liik<span class=\"_ _d\"></span>etoiminnan muihin tuo<span class=\"_ _d\"></span>ttoihin ja kuluihin. Rahoitukseen liittyv<span class=\"_ _0\"></span>\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t kirjataan rahoitustuo<span class=\"_ _d\"></span>ttoihin ja -kuluihin.<span class=\"_ _2e6\"> </span>Ulk<span class=\"_ _0\"></span>omaiset k<span class=\"_ _d\"></span>onserniyritykset<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserniyritysten eril<span class=\"_ _0\"></span>listilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kse<span class=\"_ _0\"></span>t raportoidaan siin\u00e4 v<span class=\"_ _d\"></span>aluutassa, joka on kunkin yrityksen p\u00e4\u00e4asiallisen t<span class=\"_ _d\"></span>oimintaymp\u00e4rist<span class=\"_ _0\"></span>\u00f6n valuutt<span class=\"_ _0\"></span>a (\u201d<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta<span class=\"_ _2\"></span>\u201d). Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 sellaist<span class=\"_ _0\"></span>en k<span class=\"_ _0\"></span>onserniyrityst<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span>, joiden toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutta ei ole euro<span class=\"_ _d\"></span>, tuloslaskelma<span class=\"_ _0\"></span>t ja rahavirr<span class=\"_ _0\"></span>at muunnet<span class=\"_ _0\"></span>aan euroon k<span class=\"_ _0\"></span>\u00e4ytt\u00e4en tilikauden k<span class=\"_ _d\"></span>eskikursseja ja taseiden varat ja v<span class=\"_ _d\"></span>elat k\u00e4ytt<span class=\"_ _0\"></span>\u00e4en tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kursse<span class=\"_ _0\"></span>ja. Eri kurssien k\u00e4<span class=\"_ _d\"></span>yt\u00f6st\u00e4 syn<span class=\"_ _0\"></span>tyv\u00e4t muun<span class=\"_ _0\"></span>toer<span class=\"_ _d\"></span>ot kirjataan k<span class=\"_ _d\"></span>onsernin laajan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elman erien kautta k<span class=\"_ _0\"></span>onsernin oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroihin. K<span class=\"_ _d\"></span>onsernin sis\u00e4isi\u00e4 lainasopimuksia v<span class=\"_ _d\"></span>oidaan k\u00e4sitell\u00e4 osana ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estointia, jos niiden takaisinmak<span class=\"_ _0\"></span>sua ei ole suunnitel<span class=\"_ _d\"></span>tu eik\u00e4 se ole t<span class=\"_ _0\"></span>odenn\u00e4k\u00f6is<span class=\"_ _0\"></span>t\u00e4 ennak<span class=\"_ _d\"></span>oitavissa ole<span class=\"_ _0\"></span>vassa tule<span class=\"_ _d\"></span>vaisuudessa. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6s n\u00e4ihin inv<span class=\"_ _d\"></span>estoint<span class=\"_ _0\"></span>eihin liittyv\u00e4t valuutt<span class=\"_ _0\"></span>akurssiv<span class=\"_ _d\"></span>oitot ja -<span class=\"_ _d\"></span>tap<span class=\"_ _4\"></span>pio<span class=\"_ _0\"></span>t k\u00e4sitel<span class=\"_ _0\"></span>l\u00e4\u00e4n oman p\u00e4\u00e4oman muunt<span class=\"_ _0\"></span>oeroina. K<span class=\"_ _d\"></span>un suojauslask<span class=\"_ _0\"></span>entaa so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan ulk<span class=\"_ _d\"></span>omaiseen tyt\u00e4ryhti\u00f6\u00f6n tehdyn ne<span class=\"_ _0\"></span>ttosijoituk<span class=\"_ _0\"></span>sen suojaukseen, kirjat<span class=\"_ _0\"></span>aan suojaav<span class=\"_ _0\"></span>an instrumentin kurssiv<span class=\"_ _d\"></span>oittojen ja -t<span class=\"_ _0\"></span>appioiden tehokas osuus laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja teho<span class=\"_ _0\"></span>ton osuus tuloslask<span class=\"_ _d\"></span>elmaan. Ulk<span class=\"_ _0\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n hankinnasta syntyn<span class=\"_ _d\"></span>ytt\u00e4 liikearv<span class=\"_ _d\"></span>oa ja k\u00e4ypiin arv<span class=\"_ _0\"></span>oihin p\u00e4\u00e4semiseksi t<span class=\"_ _d\"></span>ehtyj\u00e4 oikaisuja k\u00e4sitell\u00e4\u00e4n ulk<span class=\"_ _d\"></span>omaisen yksik<span class=\"_ _d\"></span>\u00f6n varoina ja v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oina<span class=\"_ _4\"></span>, ja ne muunnet<span class=\"_ _0\"></span>aan tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sp\u00e4iv\u00e4n kurssiin. T<span class=\"_ _2\"></span>\u00e4st\u00e4 syntyv\u00e4<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan omaan p\u00e4\u00e4omaan. Eur<span class=\"_ _d\"></span>oalueen ulkopuolist<span class=\"_ _0\"></span>en tyt\u00e4r<span class=\"_ _d\"></span>-<span class=\"_ _2\"></span>, osa<span class=\"_ _4\"></span>kkuus- ja yht<span class=\"_ _d\"></span>eisyrityst<span class=\"_ _0\"></span>en hankintamenon eliminoinnista ja hankinnan j\u00e4lk<span class=\"_ _0\"></span>een k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 oman p\u00e4\u00e4oman erist\u00e4 s<span class=\"_ _d\"></span>yntyv\u00e4t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t kirjataan k<span class=\"_ _d\"></span>onsernin laajaan tuloslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un ulkomainen yhti\u00f6 myy<span class=\"_ _0\"></span>d\u00e4\u00e4n k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>onaan tai osittain, kumulatiivise<span class=\"_ _0\"></span>t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _d\"></span>t kirjataan k<span class=\"_ _0\"></span>onsernin laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _0\"></span>elmaan osana myyntiv<span class=\"_ _d\"></span>oittoa tai -<span class=\"_ _d\"></span>tappiota.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "<div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs5be\">Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>at pitk\u00e4aik<span class=\"_ _d\"></span>aiset omaisuuser\u00e4t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5bf\">Pitk\u00e4aikaise<span class=\"_ _0\"></span>t omaisuuser\u00e4t l<span class=\"_ _0\"></span>uokitellaan m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olevik<span class=\"_ _d\"></span>si, mik\u00e4li niiden<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c0\">kirjanpitoarv<span class=\"_ _d\"></span>oa vastaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 tulee k<span class=\"_ _0\"></span>ertym\u00e4\u00e4n normaalin k\u00e4yt<span class=\"_ _d\"></span>\u00f6n sijaan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c1\">p\u00e4\u00e4asiallisesti niiden myynnist\u00e4 ja m<span class=\"_ _0\"></span>yynti\u00e4 pidet\u00e4\u00e4n eritt\u00e4in t<span class=\"_ _d\"></span>odenn\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>\u00f6isen\u00e4.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c2\">Myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ole<span class=\"_ _0\"></span>vak<span class=\"_ _0\"></span>si luokitel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>at pitk\u00e4aikaiset omaisuuser<span class=\"_ _d\"></span>\u00e4t arvost<span class=\"_ _0\"></span>etaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c3\">v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti ennen uudelleenluokittelua normaalien arv<span class=\"_ _d\"></span>ostusperiaatteiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c4\">mukaisesti, jonka j\u00e4lk<span class=\"_ _0\"></span>een er\u00e4t arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan kirjanpitoarv<span class=\"_ _d\"></span>oon tai t\u00e4t\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c5\">alhaisempaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c6\">sen mukaan kumpi n\u00e4ist\u00e4 on alhaisempi. Arv<span class=\"_ _d\"></span>onalentumistappiot tai v<span class=\"_ _d\"></span>oitot </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c7\">kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti. Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>aksi luokit<span class=\"_ _d\"></span>ellusta pitk\u00e4aikaisest<span class=\"_ _0\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5c8\">omaisuuser\u00e4st\u00e4 ei kirja<span class=\"_ _0\"></span>ta poistoja<span class=\"_ _2e6\"> </span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>at pitk\u00e4aik<span class=\"_ _d\"></span>aiset omaisuuser\u00e4t<span class=\"_ _2e6\"> </span>Pitk\u00e4aikaise<span class=\"_ _0\"></span>t omaisuuser\u00e4t l<span class=\"_ _0\"></span>uokitellaan m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olevik<span class=\"_ _d\"></span>si, mik\u00e4li niiden<span class=\"_ _4\"></span> kirjanpitoarv<span class=\"_ _d\"></span>oa vastaav<span class=\"_ _d\"></span>a m\u00e4\u00e4r\u00e4 tulee k<span class=\"_ _0\"></span>ertym\u00e4\u00e4n normaalin k\u00e4yt<span class=\"_ _d\"></span>\u00f6n sijaan<span class=\"_ _4\"></span> p\u00e4\u00e4asiallisesti niiden myynnist\u00e4 ja m<span class=\"_ _0\"></span>yynti\u00e4 pidet\u00e4\u00e4n eritt\u00e4in t<span class=\"_ _d\"></span>odenn\u00e4<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>\u00f6isen\u00e4.<span class=\"_ _4\"></span> Myyt\u00e4v<span class=\"_ _0\"></span>\u00e4n\u00e4 ole<span class=\"_ _0\"></span>vak<span class=\"_ _0\"></span>si luokitel<span class=\"_ _d\"></span>tav<span class=\"_ _d\"></span>at pitk\u00e4aikaiset omaisuuser<span class=\"_ _d\"></span>\u00e4t arvost<span class=\"_ _0\"></span>etaan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti ennen uudelleenluokittelua normaalien arv<span class=\"_ _d\"></span>ostusperiaatteiden mukaisesti, jonka j\u00e4lk<span class=\"_ _0\"></span>een er\u00e4t arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan kirjanpitoarv<span class=\"_ _d\"></span>oon tai t\u00e4t\u00e4 alhaisempaan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon v\u00e4hennettyn\u00e4 m<span class=\"_ _0\"></span>yynnist\u00e4 aiheutuvilla menoilla sen mukaan kumpi n\u00e4ist\u00e4 on alhaisempi. Arv<span class=\"_ _d\"></span>onalentumistappiot tai v<span class=\"_ _d\"></span>oitot kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti. Myyt\u00e4v<span class=\"_ _d\"></span>\u00e4n\u00e4 olev<span class=\"_ _0\"></span>aksi luokit<span class=\"_ _d\"></span>ellusta pitk\u00e4aikaisest<span class=\"_ _0\"></span>a omaisuuser\u00e4st\u00e4 ei kirja<span class=\"_ _0\"></span>ta poistoja<span class=\"_ _2e6\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "<span class=\"_ gs274\"> </span>7<span class=\"_ _9d\"></span>.<span class=\"_ _6\"></span>1 Y<span class=\"_ _2\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _0\"></span>t ja myynnit<span class=\"_ _2e6\"> </span>Hankintamene<span class=\"_ _0\"></span>telm\u00e4\u00e4 so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan k<span class=\"_ _0\"></span>aikkiin liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4miseen, joissa Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>vallan hankitussa l<span class=\"_ _0\"></span>iik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnassa riippumatta siit\u00e4, hankitaank<span class=\"_ _d\"></span>o oman p\u00e4\u00e4oman ehtoisia instrumentt<span class=\"_ _d\"></span>eja tai muita var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Liik<span class=\"_ _d\"></span>etoiminnan hankinnast<span class=\"_ _0\"></span>a luo<span class=\"_ _d\"></span>vutettav<span class=\"_ _d\"></span>a vastik<span class=\"_ _d\"></span>e on luovut<span class=\"_ _0\"></span>ettujen var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en, syn<span class=\"_ _d\"></span>tyneid<span class=\"_ _4\"></span>en v<span class=\"_ _d\"></span>elkojen ja k<span class=\"_ _d\"></span>onsernin liikkeeseen lask<span class=\"_ _d\"></span>eman oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oisen k<span class=\"_ _0\"></span>oron k<span class=\"_ _0\"></span>\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o. Luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 ehdollisen vastik<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yn seurauksena syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4n omaisuuser<span class=\"_ _d\"></span>\u00e4n tai velan k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on.<span class=\"_ _4\"></span> Jos ehdollinen vastik<span class=\"_ _d\"></span>e luokitel<span class=\"_ _0\"></span>laan rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elaksi, se arv<span class=\"_ _d\"></span>ostetaan jokaisena raportoin<span class=\"_ _d\"></span>tip\u00e4iv\u00e4n\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elmaan. Omaksi p\u00e4\u00e4omaksi luokit<span class=\"_ _d\"></span>eltua ehdollist<span class=\"_ _0\"></span>a vastik<span class=\"_ _d\"></span>etta ei arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>ta uudelleen. Yksil<span class=\"_ _0\"></span>\u00f6it\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen yhdist\u00e4misess\u00e4 hankitut vara<span class=\"_ _0\"></span>t ja vasta<span class=\"_ _d\"></span>ttaviksi o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tut v<span class=\"_ _0\"></span>elat arv<span class=\"_ _d\"></span>ostetaan alun perin hankin<span class=\"_ _0\"></span>ta-ajank<span class=\"_ _d\"></span>ohdan<span class=\"_ _4\"></span> k\u00e4ypiin arv<span class=\"_ _d\"></span>oihin. M\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>vallatt<span class=\"_ _0\"></span>omien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteesta kirjataan hankin<span class=\"_ _0\"></span>tak<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisesti jok<span class=\"_ _0\"></span>o k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tai m\u00e4\u00e4r\u00e4\u00e4n, joka vastaa m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien suh<span class=\"_ _0\"></span>teel<span class=\"_ _0\"></span>lista osuutta hankinnan k<span class=\"_ _d\"></span>ohteen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta. L<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tun vastikk<span class=\"_ _d\"></span>een ja hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on mahdollinen ero<span class=\"_ _d\"></span>tus kirjataan liik<span class=\"_ _0\"></span>earvok<span class=\"_ _d\"></span>si. Tilikauden aikana hankitut tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _d\"></span>seen siit\u00e4 hetk<span class=\"_ _0\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan, ja myy<span class=\"_ _0\"></span>dyt tyt\u00e4ryhti\u00f6t siihen he<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>een asti, jolloin m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. K<span class=\"_ _d\"></span>un m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on menete<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kaikki myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t v<span class=\"_ _d\"></span>arat ja v<span class=\"_ _d\"></span>elat kirjataan pois taseesta. Lis\u00e4k<span class=\"_ _d\"></span>si<span class=\"_ _4\"></span> myy<span class=\"_ _0\"></span>dyn tyt\u00e4ryhti\u00f6n v<span class=\"_ _0\"></span>aluuttakurssisuojausten tul<span class=\"_ _0\"></span>os sek\u00e4 myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t muun<span class=\"_ _d\"></span>toero<span class=\"_ _0\"></span>t kirjataan laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _4\"></span> V<span class=\"_ _2\"></span>aiheittain tot<span class=\"_ _d\"></span>eutetun hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 aiempi omistusosuus arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon hankintahetk<span class=\"_ _d\"></span>ell\u00e4 ja t\u00e4st\u00e4 s<span class=\"_ _0\"></span>yntyv\u00e4 v<span class=\"_ _d\"></span>oitto tai tappio kirjat<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti. Hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t menot kirja<span class=\"_ _d\"></span>taan kuluiksi to<span class=\"_ _d\"></span>teutuessaan.<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs5ea\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs5eb\">Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ec\">Yhdiste<span class=\"_ _0\"></span>tt\u00e4ess\u00e4 liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _d\"></span>oja hankittu netto<span class=\"_ _d\"></span>varallisuus arv<span class=\"_ _d\"></span>ostetaan k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ed\">arv<span class=\"_ _0\"></span>oonsa. Hankitun netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden ylitt\u00e4v<span class=\"_ _0\"></span>\u00e4 hankintahin<span class=\"_ _0\"></span>ta kirjataan taseel<span class=\"_ _d\"></span>le<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ee\">liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oksi. Hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on m\u00e4\u00e4ritys perustuu jok<span class=\"_ _d\"></span>o </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ef\">vastaa<span class=\"_ _d\"></span>vien hy\u00f6dykk<span class=\"_ _d\"></span>eiden arvioituihin markkinahintoihin (<span class=\"_ _2\"></span>aineelliset h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkee<span class=\"_ _d\"></span>t<span class=\"_ _d\"></span>)<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f0\">ja arv<span class=\"_ _0\"></span>ostustekniik<span class=\"_ _d\"></span>oihin, jotka perustuva<span class=\"_ _0\"></span>t odot<span class=\"_ _0\"></span>ettuihin kassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oihin ja tuott<span class=\"_ _0\"></span>oon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f1\">(<span class=\"_ _2\"></span>aineettomat h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eet<span class=\"_ _2\"></span>). Arv<span class=\"_ _0\"></span>onm\u00e4\u00e4ritys, joka perustuu hy<span class=\"_ _d\"></span>\u00f6dykkeen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f2\">senhetkiseen j\u00e4lleenhankin<span class=\"_ _0\"></span>tahintaan, odot<span class=\"_ _d\"></span>ettuihin kassavirt<span class=\"_ _0\"></span>oihin tai arvioituun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f3\">myyntihin<span class=\"_ _0\"></span>taan, edell<span class=\"_ _d\"></span>ytt\u00e4\u00e4 johdolta harkin<span class=\"_ _d\"></span>taa<span class=\"_ _4\"></span>, arvioita ja ole<span class=\"_ _0\"></span>tusten k\u00e4<span class=\"_ _d\"></span>ytt\u00f6\u00e4. Johto </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f4\">usk<span class=\"_ _d\"></span>oo k\u00e4ytettyjen arvioiden ja oletus<span class=\"_ _0\"></span>ten ole<span class=\"_ _d\"></span>van riitt\u00e4v<span class=\"_ _d\"></span>\u00e4n tarkkoja k<span class=\"_ _0\"></span>\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5f5\">m\u00e4\u00e4rityksen pohjak<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs5f7\">Y<span class=\"_ _2\"></span>rityshankinnat ja -m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ynnit vuonna 202<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5f8\">Kalmarilla ei ol<span class=\"_ _0\"></span>lut yrityshankin<span class=\"_ _0\"></span>toja tai -m<span class=\"_ _0\"></span>yyntej\u00e4 vuonna 202<span class=\"_ _d\"></span>4. </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs5fa\">Y<span class=\"_ _2\"></span>rityshankinnat vuonna 2023<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5fb\">Kalmar hankki s<span class=\"_ _0\"></span>yyskuussa s\u00e4hk<span class=\"_ _0\"></span>\u00f6t<span class=\"_ _d\"></span>erminaa<span class=\"_ _4\"></span>litr<span class=\"_ _0\"></span>aktor<span class=\"_ _0\"></span>eiden tuot<span class=\"_ _0\"></span>elinjan tuot<span class=\"_ _0\"></span>eoik<span class=\"_ _d\"></span>eud<span class=\"_ _4\"></span>et </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5fc\">L<span class=\"_ _0\"></span>onestar Special<span class=\"_ _d\"></span>ty V<span class=\"_ _d\"></span>ehiclesil<span class=\"_ _d\"></span>t\u00e4 (LS<span class=\"_ _d\"></span>V) Yhdysv<span class=\"_ _0\"></span>alloissa 9<span class=\"_ _d\"></span>,5 miljoonan euron </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5fd\">kauppahintaan. K<span class=\"_ _0\"></span>auppa k\u00e4sitel<span class=\"_ _d\"></span>tiin omaisuuserien hankintana, jossa kauppahinnasta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5fe\">9<span class=\"_ _0\"></span>,2 miljoonaa euroa k<span class=\"_ _d\"></span>ohdistui teknologiaan liittyviin aineettomiin h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eisiin ja 0,3 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5ff\">miljoonaa euroa pr<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>otyyppik<span class=\"_ _d\"></span>oneisiin<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si Kalmar solmi valmistussopimuksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs600\">LS<span class=\"_ _d\"></span>V<span class=\"_ _0\"></span>:n kanssa hankitun s\u00e4hk<span class=\"_ _d\"></span>\u00f6terminaalitrakt<span class=\"_ _d\"></span>ori-tuot<span class=\"_ _d\"></span>evalik<span class=\"_ _d\"></span>oiman tuotannosta. K<span class=\"_ _0\"></span>almar </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs601\">maksaa m<span class=\"_ _0\"></span>yydyist\u00e4 s\u00e4hk<span class=\"_ _d\"></span>\u00f6terminaali<span class=\"_ _0\"></span>traktor<span class=\"_ _d\"></span>eista LS<span class=\"_ _d\"></span>V:ll<span class=\"_ _0\"></span>e laitek<span class=\"_ _d\"></span>ohtaisen pro<span class=\"_ _d\"></span>vision. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs602\">Hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t omaisuuser\u00e4<span class=\"_ _0\"></span>t alaskirjattiin joulukuussa 202<span class=\"_ _d\"></span>4 ja raportointiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs603\">v<span class=\"_ _0\"></span>ertail<span class=\"_ _d\"></span>tavuuteen v<span class=\"_ _d\"></span>aikuttavina erin\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs604\">Y<span class=\"_ _2\"></span>ritysmyynnit vuonna 2023<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs605\">Kalmarilla ei ol<span class=\"_ _0\"></span>lut yritysm<span class=\"_ _0\"></span>yyntej\u00e4 vuonna 2023.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs5e8\">7<span class=\"_ _9d\"></span>.<span class=\"_ _6\"></span>1 Y<span class=\"_ _2\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit<span class=\"_ _2e6\"> </span> <span class=\"_ _85\"> </span> </div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _0\"></span>t ja myynnit<span class=\"_ _2e6\"> </span>Hankintamene<span class=\"_ _0\"></span>telm\u00e4\u00e4 so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan k<span class=\"_ _0\"></span>aikkiin liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4miseen, joissa Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>vallan hankitussa l<span class=\"_ _0\"></span>iik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnassa riippumatta siit\u00e4, hankitaank<span class=\"_ _d\"></span>o oman p\u00e4\u00e4oman ehtoisia instrumentt<span class=\"_ _d\"></span>eja tai muita var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Liik<span class=\"_ _d\"></span>etoiminnan hankinnast<span class=\"_ _0\"></span>a luo<span class=\"_ _d\"></span>vutettav<span class=\"_ _d\"></span>a vastik<span class=\"_ _d\"></span>e on luovut<span class=\"_ _0\"></span>ettujen var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en, syn<span class=\"_ _d\"></span>tyneid<span class=\"_ _4\"></span>en v<span class=\"_ _d\"></span>elkojen ja k<span class=\"_ _d\"></span>onsernin liikkeeseen lask<span class=\"_ _d\"></span>eman oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oisen k<span class=\"_ _0\"></span>oron k<span class=\"_ _0\"></span>\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o. Luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 ehdollisen vastik<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yn seurauksena syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4n omaisuuser<span class=\"_ _d\"></span>\u00e4n tai velan k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on.<span class=\"_ _4\"></span> Jos ehdollinen vastik<span class=\"_ _d\"></span>e luokitel<span class=\"_ _0\"></span>laan rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elaksi, se arv<span class=\"_ _d\"></span>ostetaan jokaisena raportoin<span class=\"_ _d\"></span>tip\u00e4iv\u00e4n\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elmaan. Omaksi p\u00e4\u00e4omaksi luokit<span class=\"_ _d\"></span>eltua ehdollist<span class=\"_ _0\"></span>a vastik<span class=\"_ _d\"></span>etta ei arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>ta uudelleen. Yksil<span class=\"_ _0\"></span>\u00f6it\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen yhdist\u00e4misess\u00e4 hankitut vara<span class=\"_ _0\"></span>t ja vasta<span class=\"_ _d\"></span>ttaviksi o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tut v<span class=\"_ _0\"></span>elat arv<span class=\"_ _d\"></span>ostetaan alun perin hankin<span class=\"_ _0\"></span>ta-ajank<span class=\"_ _d\"></span>ohdan<span class=\"_ _4\"></span> k\u00e4ypiin arv<span class=\"_ _d\"></span>oihin. M\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>vallatt<span class=\"_ _0\"></span>omien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteesta kirjataan hankin<span class=\"_ _0\"></span>tak<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisesti jok<span class=\"_ _0\"></span>o k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tai m\u00e4\u00e4r\u00e4\u00e4n, joka vastaa m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien suh<span class=\"_ _0\"></span>teel<span class=\"_ _0\"></span>lista osuutta hankinnan k<span class=\"_ _d\"></span>ohteen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta. L<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tun vastikk<span class=\"_ _d\"></span>een ja hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on mahdollinen ero<span class=\"_ _d\"></span>tus kirjataan liik<span class=\"_ _0\"></span>earvok<span class=\"_ _d\"></span>si. Tilikauden aikana hankitut tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _d\"></span>seen siit\u00e4 hetk<span class=\"_ _0\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan, ja myy<span class=\"_ _0\"></span>dyt tyt\u00e4ryhti\u00f6t siihen he<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>een asti, jolloin m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. K<span class=\"_ _d\"></span>un m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on menete<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kaikki myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t v<span class=\"_ _d\"></span>arat ja v<span class=\"_ _d\"></span>elat kirjataan pois taseesta. Lis\u00e4k<span class=\"_ _d\"></span>si<span class=\"_ _4\"></span> myy<span class=\"_ _0\"></span>dyn tyt\u00e4ryhti\u00f6n v<span class=\"_ _0\"></span>aluuttakurssisuojausten tul<span class=\"_ _0\"></span>os sek\u00e4 myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t muun<span class=\"_ _d\"></span>toero<span class=\"_ _0\"></span>t kirjataan laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _4\"></span> V<span class=\"_ _2\"></span>aiheittain tot<span class=\"_ _d\"></span>eutetun hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 aiempi omistusosuus arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon hankintahetk<span class=\"_ _d\"></span>ell\u00e4 ja t\u00e4st\u00e4 s<span class=\"_ _0\"></span>yntyv\u00e4 v<span class=\"_ _d\"></span>oitto tai tappio kirjat<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti. Hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t menot kirja<span class=\"_ _d\"></span>taan kuluiksi to<span class=\"_ _d\"></span>teutuessaan.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "7<span class=\"_ _9d\"></span>.<span class=\"_ _6\"></span>1 Y<span class=\"_ _2\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit<span class=\"_ _2e6\"> </span> <span class=\"_ _85\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _0\"></span>t ja myynnit<span class=\"_ _2e6\"> </span>Hankintamene<span class=\"_ _0\"></span>telm\u00e4\u00e4 so<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>letaan k<span class=\"_ _0\"></span>aikkiin liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4miseen, joissa Kalmar saa m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>vallan hankitussa l<span class=\"_ _0\"></span>iik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminnassa riippumatta siit\u00e4, hankitaank<span class=\"_ _d\"></span>o oman p\u00e4\u00e4oman ehtoisia instrumentt<span class=\"_ _d\"></span>eja tai muita var<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Liik<span class=\"_ _d\"></span>etoiminnan hankinnast<span class=\"_ _0\"></span>a luo<span class=\"_ _d\"></span>vutettav<span class=\"_ _d\"></span>a vastik<span class=\"_ _d\"></span>e on luovut<span class=\"_ _0\"></span>ettujen var<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en, syn<span class=\"_ _d\"></span>tyneid<span class=\"_ _4\"></span>en v<span class=\"_ _d\"></span>elkojen ja k<span class=\"_ _d\"></span>onsernin liikkeeseen lask<span class=\"_ _d\"></span>eman oman p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oisen k<span class=\"_ _0\"></span>oron k<span class=\"_ _0\"></span>\u00e4yp\u00e4 arv<span class=\"_ _d\"></span>o. Luo<span class=\"_ _d\"></span>vutettu v<span class=\"_ _d\"></span>astike sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 ehdollisen vastik<span class=\"_ _d\"></span>ej\u00e4rjestel<span class=\"_ _d\"></span>yn seurauksena syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4n omaisuuser<span class=\"_ _d\"></span>\u00e4n tai velan k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on.<span class=\"_ _4\"></span> Jos ehdollinen vastik<span class=\"_ _d\"></span>e luokitel<span class=\"_ _0\"></span>laan rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elaksi, se arv<span class=\"_ _d\"></span>ostetaan jokaisena raportoin<span class=\"_ _d\"></span>tip\u00e4iv\u00e4n\u00e4 k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset kirja<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> tuloslask<span class=\"_ _d\"></span>elmaan. Omaksi p\u00e4\u00e4omaksi luokit<span class=\"_ _d\"></span>eltua ehdollist<span class=\"_ _0\"></span>a vastik<span class=\"_ _d\"></span>etta ei arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>ta uudelleen. Yksil<span class=\"_ _0\"></span>\u00f6it\u00e4viss\u00e4 ole<span class=\"_ _d\"></span>vat liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _d\"></span>tojen yhdist\u00e4misess\u00e4 hankitut vara<span class=\"_ _0\"></span>t ja vasta<span class=\"_ _d\"></span>ttaviksi o<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>tut v<span class=\"_ _0\"></span>elat arv<span class=\"_ _d\"></span>ostetaan alun perin hankin<span class=\"_ _0\"></span>ta-ajank<span class=\"_ _d\"></span>ohdan<span class=\"_ _4\"></span> k\u00e4ypiin arv<span class=\"_ _d\"></span>oihin. M\u00e4\u00e4r\u00e4ys<span class=\"_ _d\"></span>vallatt<span class=\"_ _0\"></span>omien omistajien osuus hankinnan k<span class=\"_ _d\"></span>ohteesta kirjataan hankin<span class=\"_ _0\"></span>tak<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _0\"></span>aisesti jok<span class=\"_ _0\"></span>o k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tai m\u00e4\u00e4r\u00e4\u00e4n, joka vastaa m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien suh<span class=\"_ _0\"></span>teel<span class=\"_ _0\"></span>lista osuutta hankinnan k<span class=\"_ _d\"></span>ohteen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuudesta. L<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>vute<span class=\"_ _0\"></span>tun vastikk<span class=\"_ _d\"></span>een ja hankitun nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>allisuuden k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on mahdollinen ero<span class=\"_ _d\"></span>tus kirjataan liik<span class=\"_ _0\"></span>earvok<span class=\"_ _d\"></span>si. Tilikauden aikana hankitut tyt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6k<span class=\"_ _d\"></span>seen siit\u00e4 hetk<span class=\"_ _0\"></span>est\u00e4 l\u00e4htien, kun k<span class=\"_ _d\"></span>onserni on saanut m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>lan, ja myy<span class=\"_ _0\"></span>dyt tyt\u00e4ryhti\u00f6t siihen he<span class=\"_ _0\"></span>tk<span class=\"_ _0\"></span>een asti, jolloin m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta menet<span class=\"_ _0\"></span>et\u00e4\u00e4n. K<span class=\"_ _d\"></span>un m\u00e4\u00e4r\u00e4y<span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on menete<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kaikki myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t v<span class=\"_ _d\"></span>arat ja v<span class=\"_ _d\"></span>elat kirjataan pois taseesta. Lis\u00e4k<span class=\"_ _d\"></span>si<span class=\"_ _4\"></span> myy<span class=\"_ _0\"></span>dyn tyt\u00e4ryhti\u00f6n v<span class=\"_ _0\"></span>aluuttakurssisuojausten tul<span class=\"_ _0\"></span>os sek\u00e4 myytyyn tyt\u00e4ryhti\u00f6\u00f6n liittyv\u00e4t muun<span class=\"_ _d\"></span>toero<span class=\"_ _0\"></span>t kirjataan laajasta tuloslask<span class=\"_ _d\"></span>elmasta tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _4\"></span> V<span class=\"_ _2\"></span>aiheittain tot<span class=\"_ _d\"></span>eutetun hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 aiempi omistusosuus arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon hankintahetk<span class=\"_ _d\"></span>ell\u00e4 ja t\u00e4st\u00e4 s<span class=\"_ _0\"></span>yntyv\u00e4 v<span class=\"_ _d\"></span>oitto tai tappio kirjat<span class=\"_ _0\"></span>aan tulosv<span class=\"_ _d\"></span>aikutteisesti. Hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t menot kirja<span class=\"_ _d\"></span>taan kuluiksi to<span class=\"_ _d\"></span>teutuessaan.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs5ca\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs5cb\">Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cc\">Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cd\">perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5ce\">p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5cf\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d0\">p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d1\">taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d2\">liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d3\">perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d4\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d5\">omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d6\">poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs607\">en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d8\">Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5d9\">ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5da\">k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5db\">perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5dc\">tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5dd\">kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5de\">osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs5df\">muutoslask<span class=\"_ _d\"></span>elmaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs608\">K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs609\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs60a\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs60b\">ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e4\">Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs5e5\">johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs5e6\">kanssa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs60e\">Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs60f\">arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs610\">n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs611\">ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs612\">tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs613\">v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs615\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs616\">Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs617\">Kalmar so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa harkintaa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvaa yhdist<span class=\"_ _d\"></span>elytapaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs618\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eelleen. Kalmarin osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6<span class=\"_ _d\"></span>t sis\u00e4lt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t sij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set, joissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs619\">Kalmarin \u00e4\u00e4niv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on taval<span class=\"_ _0\"></span>lisesti yli 20 prosen<span class=\"_ _0\"></span>ttia. Sijoitusten yhdistel<span class=\"_ _d\"></span>y </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs61a\">osakkuusyhti\u00f6n\u00e4 perustuu K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin huomatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs61b\">sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Jos merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>taa k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat tunnusluvut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs61c\">eiv\u00e4<span class=\"_ _0\"></span>t ole yksiselitt<span class=\"_ _d\"></span>eisi\u00e4<span class=\"_ _4\"></span>, joht<span class=\"_ _0\"></span>o k\u00e4ytt\u00e4\u00e4 harkin<span class=\"_ _d\"></span>taa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n sopivaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs61d\">k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidointimene<span class=\"_ _d\"></span>telm\u00e4\u00e4<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w7ab hc3\" id=\"_0bd0a9d7-b1aa-476b-b825-d487ccb23db1\"><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y19b8 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y19b8 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w6c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kirjanpit<span class=\"_ _d\"></span>oarvo 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb77 y18a6 wa8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb78 y18a6 w58d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">39,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb79 y18a7 w7ac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7a y18a7 w3e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7ad ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s kau<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>sta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7b y1992 w541 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7c y1992 w45 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Osuus kauden<span class=\"_ _d\"></span> laa<span class=\"_ _4\"></span>jan t<span class=\"_ _0\"></span>uloslask<span class=\"_ _d\"></span>elma<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> erist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7d y1890 w16f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83d y1890 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs296\">P\u00e4\u00e4omaosuusmene<span class=\"_ _0\"></span>telm\u00e4ll\u00e4 yhdist<span class=\"_ _d\"></span>elt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _d\"></span>\u00e4t yhti\u00f6<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w7af hfc\" id=\"_c100c38e-96a1-472c-b59e-67490282ff0e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b90 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b91 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b92 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b92 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b92 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b92 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b93 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b93 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b94 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b95 ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b95 ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb7 y1873 w7d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb8 y1873 w64b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb9 y1873 w38b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">1<span class=\"_ _4\"></span>73,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbba y1873 w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbb y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbc y1873 w7da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">48<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table></div>* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat<span class=\"_ _2e6\"> </span><table class=\"s w7af hfc\" id=\"_0d38e409-e768-4bf5-b284-5ba326ce8d62\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b84 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b85 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b86 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b86 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b86 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b86 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b88 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b88 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b89 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b8a ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b8a ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8d y1873 w7b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">167<span class=\"_ _2\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8e y1873 w26e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">64,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8f y1873 w66e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>06,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb90 y1873 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb91 y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb92 y1873 w7b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table>* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat.<span class=\"_ _2e6\"> </span>Yht<span class=\"_ _0\"></span>eenv<span class=\"_ _d\"></span>eto <div class=\"gs629\"><table class=\"s w7ba hfd\" id=\"_7d000926-4d9a-4911-bc79-3e8da9ad72c5\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8b ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8c ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto ta<span class=\"_ _4\"></span>see<span class=\"_ _4\"></span>sta 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>12<span class=\"_ _4\"></span>.<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b8d w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b8d w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b8d w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c2 w7bb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t var<span class=\"_ _0\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb94 y18c2 w158 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb95 y18c2 w63e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">61<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb96 y18a1 w7bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb97 y18a1 w7be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w7bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> varat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb98 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b1 y18a2 w7c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ad6 wd6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb99 y1ad6 w7c1 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>1,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9a y1ad6 w7c2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t rahoit<span class=\"_ _0\"></span>usv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9b y18c4 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9c y18c4 w7c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w7c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut pit<span class=\"_ _0\"></span>k\u00e4aik<span class=\"_ _0\"></span>aise<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9d y18a5 w7c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">15,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9e y18a5 w7c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w7c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> rahoitus<span class=\"_ _0\"></span>vela<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9f y18a6 wbd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba0 y18a6 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> velat*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba1 y18a7 w7ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba2 y18a7 w7cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">43,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w2f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba3 y18a8 w705 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba4 y18a8 w7cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">64,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w7cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba5 y1873 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">106<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba6 y1873 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs62a\">* Osto<span class=\"_ _d\"></span>velat on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty muihin l<span class=\"_ _d\"></span>yhytaikaisiin vel<span class=\"_ _0\"></span>koihin.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w7d0 hfe\" id=\"_a2b47baf-a52b-4cd7-b899-b524f0c5d431\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8e ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8f ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto tu<span class=\"_ _4\"></span>los<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>skelm<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ta <span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b36 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b36 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b36 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w20 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba7 y188b w7d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">173<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba8 y188b w120 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">206,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w1a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba9 y18c3 w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18c3 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>3,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w4c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbab y18c4 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbac y18c4 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w50 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Rahoituskul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbad y18a5 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbae y18a5 w59c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w594 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>oitto ennen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaf y18a6 w7d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb0 y18a6 w7d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb1 y18a7 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18a7 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w5e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls22 ws35\">Kauden<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x548 y18c5 w7d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb2 y18c5 w6b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb3 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w8d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Kauden<span class=\"_ _0\"></span> laaja t<span class=\"_ _0\"></span>ulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb5 y1873 w7d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb6 y1873 w7d8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs62d\">Saatuja osink<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ollut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">T<span class=\"_ _d\"></span>\u00e4sm\u00e4yty<span class=\"_ _d\"></span>slaskelma yh<span class=\"_ _0\"></span>teen<span class=\"_ _d\"></span>ve<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tiedoista <span class=\"_ _fe\"> </span> </div><div class=\"gs79\"><table class=\"s w7db hff\" id=\"_fbfec900-ef13-430f-bf50-8d0193d667de\"><tr><td></td><td></td><td class=\"t m0 x8b5 h17 y1b96 ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b97 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b97 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b97 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7dc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ne<span class=\"_ _4\"></span>ttovarat 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbd y18a1 w7b3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">103<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbe y18a1 w7dd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">83<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>n tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbf y18a2 w777 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c8 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w7de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc0 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w7e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Li<span class=\"_ _4\"></span>s\u00e4yks<span class=\"_ _4\"></span>et/v\u00e4he<span class=\"_ _4\"></span>nny<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc1 y18c3 w7e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">-5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x844 y18c3 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Osingot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc2 y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93d y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc3 y18a5 w200 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b7 y18a5 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a96 w7e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc4 y1a96 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1<span class=\"_ _4\"></span>06,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc5 y1a96 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w7e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmarin<span class=\"_ _d\"></span> osuus nett<span class=\"_ _d\"></span>ovar<span class=\"_ _0\"></span>oist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc6 y188f w7e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc7 y188f wa8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc8 y1890 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc9 y1890 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs631\">* Lis\u00e4yk<span class=\"_ _0\"></span>set vuonna 202<span class=\"_ _d\"></span>4 johtuvat liik<span class=\"_ _d\"></span>etoimista osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n ja sen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _0\"></span>valla<span class=\"_ _d\"></span>ttomien </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs632\">omistajien v\u00e4lill\u00e4<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman muutoslask<span class=\"_ _d\"></span>elmaan. K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden kanssa. Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span>Kalmar so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa harkintaa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvaa yhdist<span class=\"_ _d\"></span>elytapaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eelleen. Kalmarin osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6<span class=\"_ _d\"></span>t sis\u00e4lt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t sij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set, joissa Kalmarin \u00e4\u00e4niv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on taval<span class=\"_ _0\"></span>lisesti yli 20 prosen<span class=\"_ _0\"></span>ttia. Sijoitusten yhdistel<span class=\"_ _d\"></span>y osakkuusyhti\u00f6n\u00e4 perustuu K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin huomatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Jos merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>taa k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat tunnusluvut eiv\u00e4<span class=\"_ _0\"></span>t ole yksiselitt<span class=\"_ _d\"></span>eisi\u00e4<span class=\"_ _4\"></span>, joht<span class=\"_ _0\"></span>o k\u00e4ytt\u00e4\u00e4 harkin<span class=\"_ _d\"></span>taa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n sopivaa k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidointimene<span class=\"_ _d\"></span>telm\u00e4\u00e4<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span><table class=\"s w7ab hc3\" id=\"_0bd0a9d7-b1aa-476b-b825-d487ccb23db1\"><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y19b8 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y19b8 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w6c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kirjanpit<span class=\"_ _d\"></span>oarvo 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb77 y18a6 wa8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb78 y18a6 w58d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">39,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb79 y18a7 w7ac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7a y18a7 w3e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7ad ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s kau<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>sta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7b y1992 w541 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7c y1992 w45 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Osuus kauden<span class=\"_ _d\"></span> laa<span class=\"_ _4\"></span>jan t<span class=\"_ _0\"></span>uloslask<span class=\"_ _d\"></span>elma<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> erist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7d y1890 w16f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83d y1890 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table>P\u00e4\u00e4omaosuusmene<span class=\"_ _0\"></span>telm\u00e4ll\u00e4 yhdist<span class=\"_ _d\"></span>elt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _d\"></span>\u00e4t yhti\u00f6<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span><table class=\"s w7af hfc\" id=\"_c100c38e-96a1-472c-b59e-67490282ff0e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b90 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b91 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b92 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b92 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b92 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b92 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b93 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b93 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b94 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b95 ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b95 ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb7 y1873 w7d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb8 y1873 w64b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb9 y1873 w38b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">1<span class=\"_ _4\"></span>73,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbba y1873 w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbb y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbc y1873 w7da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">48<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs623\">* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w7af hfc\" id=\"_0d38e409-e768-4bf5-b284-5ba326ce8d62\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b84 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b85 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b86 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b86 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b86 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b86 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b88 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b88 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b89 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b8a ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b8a ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8d y1873 w7b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">167<span class=\"_ _2\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8e y1873 w26e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">64,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8f y1873 w66e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>06,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb90 y1873 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb91 y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb92 y1873 w7b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs626\">* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs249\">Yht<span class=\"_ _0\"></span>eenv<span class=\"_ _d\"></span>eto t<span class=\"_ _0\"></span>aloudellisesta in<span class=\"_ _0\"></span>formaa<span class=\"_ _0\"></span>tiosta k<span class=\"_ _d\"></span>oskien osakkuusyhti\u00f6<span class=\"_ _d\"></span>t\u00e4 </div><table class=\"s w7ba hfd\" id=\"_7d000926-4d9a-4911-bc79-3e8da9ad72c5\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8b ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8c ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto ta<span class=\"_ _4\"></span>see<span class=\"_ _4\"></span>sta 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>12<span class=\"_ _4\"></span>.<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b8d w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b8d w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b8d w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c2 w7bb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t var<span class=\"_ _0\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb94 y18c2 w158 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb95 y18c2 w63e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">61<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb96 y18a1 w7bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb97 y18a1 w7be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w7bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> varat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb98 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b1 y18a2 w7c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ad6 wd6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb99 y1ad6 w7c1 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>1,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9a y1ad6 w7c2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t rahoit<span class=\"_ _0\"></span>usv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9b y18c4 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9c y18c4 w7c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w7c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut pit<span class=\"_ _0\"></span>k\u00e4aik<span class=\"_ _0\"></span>aise<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9d y18a5 w7c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">15,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9e y18a5 w7c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w7c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> rahoitus<span class=\"_ _0\"></span>vela<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9f y18a6 wbd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba0 y18a6 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> velat*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba1 y18a7 w7ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba2 y18a7 w7cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">43,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w2f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba3 y18a8 w705 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba4 y18a8 w7cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">64,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w7cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba5 y1873 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">106<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba6 y1873 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Osto<span class=\"_ _d\"></span>velat on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty muihin l<span class=\"_ _d\"></span>yhytaikaisiin vel<span class=\"_ _0\"></span>koihin.<span class=\"_ _2e6\"> </span><table class=\"s w7d0 hfe\" id=\"_a2b47baf-a52b-4cd7-b899-b524f0c5d431\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8e ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8f ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto tu<span class=\"_ _4\"></span>los<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>skelm<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ta <span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b36 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b36 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b36 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w20 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba7 y188b w7d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">173<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba8 y188b w120 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">206,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w1a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba9 y18c3 w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18c3 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>3,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w4c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbab y18c4 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbac y18c4 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w50 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Rahoituskul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbad y18a5 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbae y18a5 w59c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w594 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>oitto ennen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaf y18a6 w7d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb0 y18a6 w7d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb1 y18a7 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18a7 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w5e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls22 ws35\">Kauden<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x548 y18c5 w7d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb2 y18c5 w6b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb3 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w8d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Kauden<span class=\"_ _0\"></span> laaja t<span class=\"_ _0\"></span>ulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb5 y1873 w7d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb6 y1873 w7d8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr></table>Saatuja osink<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ollut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>\u00e4sm\u00e4yty<span class=\"_ _d\"></span>slaskelma yh<span class=\"_ _0\"></span>teen<span class=\"_ _d\"></span>ve<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tiedoista <span class=\"_ _fe\"> </span><table class=\"s w7db hff\" id=\"_fbfec900-ef13-430f-bf50-8d0193d667de\"><tr><td></td><td></td><td class=\"t m0 x8b5 h17 y1b96 ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b97 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b97 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b97 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7dc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ne<span class=\"_ _4\"></span>ttovarat 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbd y18a1 w7b3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">103<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbe y18a1 w7dd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">83<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>n tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbf y18a2 w777 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c8 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w7de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc0 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w7e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Li<span class=\"_ _4\"></span>s\u00e4yks<span class=\"_ _4\"></span>et/v\u00e4he<span class=\"_ _4\"></span>nny<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc1 y18c3 w7e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">-5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x844 y18c3 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Osingot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc2 y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93d y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc3 y18a5 w200 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b7 y18a5 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a96 w7e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc4 y1a96 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1<span class=\"_ _4\"></span>06,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc5 y1a96 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w7e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmarin<span class=\"_ _d\"></span> osuus nett<span class=\"_ _d\"></span>ovar<span class=\"_ _0\"></span>oist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc6 y188f w7e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc7 y188f wa8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc8 y1890 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc9 y1890 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table>* Lis\u00e4yk<span class=\"_ _0\"></span>set vuonna 202<span class=\"_ _d\"></span>4 johtuvat liik<span class=\"_ _d\"></span>etoimista osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n ja sen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _0\"></span>valla<span class=\"_ _d\"></span>ttomien omistajien v\u00e4lill\u00e4<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman muutoslask<span class=\"_ _d\"></span>elmaan. K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden kanssa. Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ojen yhdist\u00e4minen<span class=\"_ _2e6\"> </span>Kalmar so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>taa harkintaa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvaa yhdist<span class=\"_ _d\"></span>elytapaa sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eelleen. Kalmarin osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6<span class=\"_ _d\"></span>t sis\u00e4lt\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _d\"></span>t sij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set, joissa Kalmarin \u00e4\u00e4niv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>ta on taval<span class=\"_ _0\"></span>lisesti yli 20 prosen<span class=\"_ _0\"></span>ttia. Sijoitusten yhdistel<span class=\"_ _d\"></span>y osakkuusyhti\u00f6n\u00e4 perustuu K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin huomatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>aan vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taan<span class=\"_ _4\"></span> sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>eessa. Jos merkitt\u00e4v<span class=\"_ _0\"></span>\u00e4\u00e4 vaikutus<span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>taa k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat tunnusluvut eiv\u00e4<span class=\"_ _0\"></span>t ole yksiselitt<span class=\"_ _d\"></span>eisi\u00e4<span class=\"_ _4\"></span>, joht<span class=\"_ _0\"></span>o k\u00e4ytt\u00e4\u00e4 harkin<span class=\"_ _d\"></span>taa m\u00e4\u00e4ritt\u00e4ess\u00e4\u00e4n sopivaa k<span class=\"_ _d\"></span>onso<span class=\"_ _4\"></span>lidointimene<span class=\"_ _d\"></span>telm\u00e4\u00e4<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span><table class=\"s w7ab hc3\" id=\"_0bd0a9d7-b1aa-476b-b825-d487ccb23db1\"><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y19b8 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y19b8 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w6c4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kirjanpit<span class=\"_ _d\"></span>oarvo 1.<span class=\"_ _d\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb77 y18a6 wa8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb78 y18a6 w58d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">39,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb79 y18a7 w7ac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7a y18a7 w3e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7ad ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Os<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>s kau<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>n tulo<span class=\"_ _4\"></span>kse<span class=\"_ _4\"></span>sta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7b y1992 w541 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7c y1992 w45 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">9,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7ae ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Osuus kauden<span class=\"_ _d\"></span> laa<span class=\"_ _4\"></span>jan t<span class=\"_ _0\"></span>uloslask<span class=\"_ _d\"></span>elma<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> erist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7d y1890 w16f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x83d y1890 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table>P\u00e4\u00e4omaosuusmene<span class=\"_ _0\"></span>telm\u00e4ll\u00e4 yhdist<span class=\"_ _d\"></span>elt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _d\"></span>\u00e4t yhti\u00f6<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span><table class=\"s w7af hfc\" id=\"_c100c38e-96a1-472c-b59e-67490282ff0e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b90 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b91 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b92 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b92 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b92 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b92 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b93 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b93 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b94 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b95 ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b95 ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb7 y1873 w7d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb8 y1873 w64b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb9 y1873 w38b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">1<span class=\"_ _4\"></span>73,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbba y1873 w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbb y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbc y1873 w7da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">48<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr></table>* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><table class=\"s w7af hfc\" id=\"_0d38e409-e768-4bf5-b284-5ba326ce8d62\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 xb80 h17 y1b84 ff10 fsb fc3 sc0 ls27 ws3a\">Omistusos<span class=\"_ _4\"></span>uus </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x18d h17 y1b85 ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1b86 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h17 y1b86 ff10 fsb fc3 sc0 ls62 ws77\">Liik<span class=\"_ _d\"></span>e-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb81 h17 y1b86 ff10 fsb fc3 sc0 lsf2 ws107\">Kauden<span class=\"_ _d\"></span> </td><td class=\"t m0 xb82 h17 y1b86 ff10 fsb fc3 sc0 ls29 ws3c\">Emo-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1b87 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb83 y1b87 w338 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls123 ws13a\">M<span class=\"_ _4\"></span>aa*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb84 y1b87 w7b0 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">Luokitte<span class=\"_ _4\"></span>lu<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb85 y1b87 w7b1 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls124 ws13b\">Va<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb86 y1b87 w7b2 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsfe ws112\">Ve<span class=\"_ _93\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t</div></td><td class=\"t m0 x41a h17 y1b88 ff10 fsb fc3 sc0 lsfc ws110\">vai<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>to<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb87 h17 y1b88 ff10 fsb fc3 sc0 ls4e ws65\">tulo<span class=\"_ _4\"></span>s<span class=\"_ _2e6\"> </span></td><td class=\"c n xb88 y1b87 w7b3 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1e ws31\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb89 y1b87 w7b4 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1b89 ff11 fs4 fc3 sc0 lsa3 wsb6\">Br<span class=\"_ _4\"></span>uks<span class=\"_ _4\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1b8a ff11 fs4 fc3 sc0 lsa3 wsb6\">Si<span class=\"_ _4\"></span>wer<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>ll <span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xb8a h8 y1b8a ff11 fs4 fc3 sc0 ls21 ws34\">Osakkuus-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w7b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8b y1873 w7b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruo<span class=\"_ _0\"></span>tsi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8c y1873 w7b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">yhti\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8d y1873 w7b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">167<span class=\"_ _2\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8e y1873 w26e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">64,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb8f y1873 w66e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>06,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb90 y1873 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>9,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb91 y1873 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb92 y1873 w7b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">47,<span class=\"_ _169\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table>* Yhti\u00f6n r<span class=\"_ _0\"></span>ekister<span class=\"_ _d\"></span>\u00f6intimaa ja p\u00e4\u00e4toimin<span class=\"_ _0\"></span>ta-alue o<span class=\"_ _d\"></span>vat samat.<span class=\"_ _2e6\"> </span>Yht<span class=\"_ _0\"></span>eenv<span class=\"_ _d\"></span>eto t<span class=\"_ _0\"></span>aloudellisesta in<span class=\"_ _0\"></span>formaa<span class=\"_ _0\"></span>tiosta k<span class=\"_ _d\"></span>oskien osakkuusyhti\u00f6<span class=\"_ _d\"></span>t\u00e4<table class=\"s w7ba hfd\" id=\"_7d000926-4d9a-4911-bc79-3e8da9ad72c5\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8b ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8c ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto ta<span class=\"_ _4\"></span>see<span class=\"_ _4\"></span>sta 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>12<span class=\"_ _4\"></span>.<span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b8d w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b8d w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b8d w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c2 w7bb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t var<span class=\"_ _0\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb94 y18c2 w158 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">73,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb95 y18c2 w63e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">61<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7bc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb96 y18a1 w7bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb97 y18a1 w7be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w7bf ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> varat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb98 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">91<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b1 y18a2 w7c0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ad6 wd6 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb99 y1ad6 w7c1 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">19<span class=\"_ _4\"></span>1,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9a y1ad6 w7c2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t rahoit<span class=\"_ _0\"></span>usv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9b y18c4 w3fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9c y18c4 w7c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w7c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut pit<span class=\"_ _0\"></span>k\u00e4aik<span class=\"_ _0\"></span>aise<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9d y18a5 w7c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">15,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9e y18a5 w7c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w7c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> rahoitus<span class=\"_ _0\"></span>vela<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb9f y18a6 wbd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba0 y18a6 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7c9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Muut l<span class=\"_ _d\"></span>yhytaikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> velat*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba1 y18a7 w7ca ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba2 y18a7 w7cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">43,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w2f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba3 y18a8 w705 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">84,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba4 y18a8 w7cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">64,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w7cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba5 y1873 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">106<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba6 y1873 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Osto<span class=\"_ _d\"></span>velat on sis\u00e4l<span class=\"_ _0\"></span>l<span class=\"_ _d\"></span>ytetty muihin l<span class=\"_ _d\"></span>yhytaikaisiin vel<span class=\"_ _0\"></span>koihin.<span class=\"_ _2e6\"> </span><table class=\"s w7d0 hfe\" id=\"_a2b47baf-a52b-4cd7-b899-b524f0c5d431\"><tr><td></td><td></td><td class=\"t m0 xb93 h17 y1b8e ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1d3 h17 y1b8f ff10 fsb fc3 sc0 ls2e ws41\">Yhte<span class=\"_ _4\"></span>enveto tu<span class=\"_ _4\"></span>los<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>skelm<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ta <span class=\"ls0 ws0\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b36 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b36 w57d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b36 w3a7 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w20 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba7 y188b w7d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">173<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba8 y188b w120 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">206,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w1a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xba9 y18c3 w2fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18c3 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>3,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w4c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls67 ws7c\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbab y18c4 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbac y18c4 w55d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w50 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Rahoituskul<span class=\"_ _0\"></span>ut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbad y18a5 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbae y18a5 w59c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w594 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">V<span class=\"_ _d\"></span>oitto ennen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaf y18a6 w7d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb0 y18a6 w7d4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w5a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">T<span class=\"_ _d\"></span>u<span class=\"_ _4\"></span>loverot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb1 y18a7 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbaa y18a7 w70c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">-4,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w5e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls22 ws35\">Kauden<span class=\"_ _d\"></span> tulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x548 y18c5 w7d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb2 y18c5 w6b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">19,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb3 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y1890 w3cb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w8d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Kauden<span class=\"_ _0\"></span> laaja t<span class=\"_ _0\"></span>ulos<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb5 y1873 w7d7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">11<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb6 y1873 w7d8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">2<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr></table>Saatuja osink<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja ei ollut<span class=\"_ _2e6\"> </span>T<span class=\"_ _d\"></span>\u00e4sm\u00e4yty<span class=\"_ _d\"></span>slaskelma yh<span class=\"_ _0\"></span>teen<span class=\"_ _d\"></span>ve<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tiedoista <span class=\"_ _fe\"> </span><table class=\"s w7db hff\" id=\"_fbfec900-ef13-430f-bf50-8d0193d667de\"><tr><td></td><td></td><td class=\"t m0 x8b5 h17 y1b96 ff10 fsb fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>uks S<span class=\"_ _4\"></span>iwer<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>l Gro<span class=\"_ _4\"></span>up A<span class=\"_ _4\"></span>B<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b97 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87e y1b97 w57d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x87f y1b97 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a1 w7dc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ne<span class=\"_ _4\"></span>ttovarat 1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbd y18a1 w7b3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">103<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbe y18a1 w7dd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">83<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a2 w130 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>n tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbbf y18a2 w777 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3c8 y18a2 w16d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">19<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188b w7de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Laajan tul<span class=\"_ _0\"></span>oslaskelman<span class=\"_ _d\"></span> er\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc0 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbb4 y188b w7df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c3 w7e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Li<span class=\"_ _4\"></span>s\u00e4yks<span class=\"_ _4\"></span>et/v\u00e4he<span class=\"_ _4\"></span>nny<span class=\"_ _4\"></span>kset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc1 y18c3 w7e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">-5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x844 y18c3 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c4 w7e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Osingot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc2 y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x93d y18c4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a5 w3aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc3 y18a5 w200 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x3b7 y18a5 w334 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a96 w7e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Nettovarat 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc4 y1a96 w7ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">1<span class=\"_ _4\"></span>06,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc5 y1a96 w7cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">103,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188f w7e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmarin<span class=\"_ _d\"></span> osuus nett<span class=\"_ _d\"></span>ovar<span class=\"_ _0\"></span>oist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc6 y188f w7e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc7 y188f wa8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">48,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w7e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls51 ws69\">Li<span class=\"_ _4\"></span>s\u00e4y<span class=\"_ _4\"></span>kset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc8 y1890 w1a4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbc9 y1890 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w6c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">Kirjanp<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>oarv<span class=\"_ _d\"></span>o 31.12.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7e y1873 w282 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb7f y1873 w1b2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">48,8<span class=\"_ _2e6\"> </span></div></td></tr></table>* Lis\u00e4yk<span class=\"_ _0\"></span>set vuonna 202<span class=\"_ _d\"></span>4 johtuvat liik<span class=\"_ _d\"></span>etoimista osakkuus<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>hti\u00f6n ja sen m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _0\"></span>valla<span class=\"_ _d\"></span>ttomien omistajien v\u00e4lill\u00e4<span class=\"_ _2e6\"> </span>7<span class=\"_ _9d\"></span>.3 <span class=\"_ _206\"></span>T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t<table class=\"s w7e7 h100\" id=\"_9e4c3ebe-f734-44d6-877c-9da195924073\"><tr><td></td><td></td><td class=\"t m0 xbca h17 y1b98 ff10 fsb fc3 sc0 ls1e ws31\">Emoyhti\u00f6<span class=\"_ _4\"></span>n </td><td class=\"t m0 x1d1 h17 y1b98 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onsernin <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xbcb h17 y1b99 ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td><td class=\"t m0 x909 h17 y1b99 ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td></tr><tr><td class=\"c n x18b y1b9a w98 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbcc y1b9a w5dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls29 ws3c\">Maa<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x42e h17 y1b9b ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xbcd h17 y1b9b ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b9c w7e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Neth<span class=\"_ _0\"></span>erlands B.<span class=\"_ _2\"></span>V<span class=\"_ _d\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbce y1b9c w7e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Alank<span class=\"_ _d\"></span>omaat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbcf y1b9c w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd0 y1b9c w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b9d w7eb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Cargo<span class=\"_ _d\"></span>tec<span class=\"_ _0\"></span> Argen<span class=\"_ _d\"></span>tina S.R<span class=\"_ _4\"></span>.L.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd1 y1b9d w7ec ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ar<span class=\"_ _d\"></span>gentiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd2 y1b9d w7ed ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b9e ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r Eq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>pm<span class=\"_ _4\"></span>ent (Au<span class=\"_ _4\"></span>stra<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>a) Pt<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>. </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b9f w7ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls125 ws13c\">Ltd<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd3 y1b9f w7ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Australi<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd4 y1b9f w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba0 w7f0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Inve<span class=\"_ _4\"></span>r Por<span class=\"_ _4\"></span>t S<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ces P<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>. Ltd<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd5 y1ba0 w7f1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Austral<span class=\"_ _4\"></span>ia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd6 y1ba0 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba1 w7f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Belgium<span class=\"_ _0\"></span> NV<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd7 y1ba1 w7f3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Belgia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd8 y1ba1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd9 y1ba1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba2 w7f4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Brazil<span class=\"_ _d\"></span> Lt<span class=\"_ _d\"></span>da.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbda y1ba2 w7f5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Brasilia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdb y1ba2 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba3 w7f6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Bulgaria<span class=\"_ _0\"></span> EOOD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdc y1ba3 w7f7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Bul<span class=\"_ _0\"></span>garia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdd y1ba3 w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba4 w7f9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Chile<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbde y1ba4 w7fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ch<span class=\"_ _4\"></span>ile<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdf y1ba4 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ba5 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Spain Car<span class=\"_ _d\"></span>go Handling </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1ba6 w7fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s S<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe0 y1ba6 w7fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">Espa<span class=\"_ _4\"></span>nja<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbe1 y1ba6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ba7 ff11 fs4 fc3 sc0 ls34 ws47\">Kalmar Indust<span class=\"_ _0\"></span>ries So<span class=\"_ _0\"></span>uth A<span class=\"_ _d\"></span>frica </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1ba8 w7fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls126 ws13d\">(<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>y)<span class=\"_ _4\"></span> Lt<span class=\"_ _4\"></span>d<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe2 y1ba8 w7fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb9 wsca\">Etel\u00e4<span class=\"_ _4\"></span>-Af<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ik<span class=\"_ _4\"></span>ka<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe3 y1ba8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe4 y1ba8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba9 w7ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">PT Ka<span class=\"_ _4\"></span>lm<span class=\"_ _4\"></span>ar Pa<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>fic I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>esi<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe5 y1ba9 w800 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">In<span class=\"_ _4\"></span>donesia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe6 y1ba9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe7 y1ba9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1baa w801 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>ia Pr<span class=\"_ _4\"></span>ivate Li<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ited<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe8 y1baa w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">I<span class=\"_ _4\"></span>ntia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbe9 y1baa w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bab ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Lift and<span class=\"_ _d\"></span> H<span class=\"_ _4\"></span>andling<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bac w802 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Equipmen<span class=\"_ _0\"></span>t Ir<span class=\"_ _0\"></span>eland L<span class=\"_ _0\"></span>imit<span class=\"_ _0\"></span>ed<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbea y1bac w803 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Irlanti<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbeb y1bac w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bad w804 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Italia<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.r<span class=\"_ _d\"></span>.l.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbec y1bad w23b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Italia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbed y1bad w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbee y1bad w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bae w805 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Kalm<span class=\"_ _4\"></span>ar Austria Gmb<span class=\"_ _4\"></span>H<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbef y1bae w806 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">It\u00e4val<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf0 y1bae w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18d9 w807 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Japan Co<span class=\"_ _0\"></span>., L<span class=\"_ _d\"></span>td<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf1 y18d9 w808 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Japani<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf2 y18d9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1baf w809 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Asia<span class=\"_ _0\"></span> Limit<span class=\"_ _d\"></span>ed<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf3 y1baf w80a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiin<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf4 y1baf w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdb y1baf w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18db w80b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>ustr<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s (<span class=\"_ _0\"></span>Ch<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a) Co.<span class=\"_ _4\"></span>, Ltd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf5 y18db w80c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf6 y18db w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bb0 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Port Machinery<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>Shanghai) </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb1 w80d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls125 ws13c\">C<span class=\"_ _4\"></span>o.<span class=\"_ _93\"></span>, Ltd<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf7 y1bb1 w80e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf8 y1bb1 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb2 w80f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kalmar<span class=\"_ _0\"></span> Colombia<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.S.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf9 y1bb2 w810 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kol<span class=\"_ _0\"></span>umbia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbfa y1bb2 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb3 w811 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ma (<span class=\"_ _4\"></span>Ma<span class=\"_ _4\"></span>lays<span class=\"_ _4\"></span>ia) Sd<span class=\"_ _4\"></span>n. B<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>d.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfb y1bb3 w578 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Malesia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdb y1bb3 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bb4 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s (M<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lays<span class=\"_ _4\"></span>ia) Sd<span class=\"_ _4\"></span>n. </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb5 w812 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Bhd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfc y1bb5 w813 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Malesia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbfd y1bb5 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb6 w814 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Maghreb<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfe y1bb6 w815 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">M<span class=\"_ _93\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>kko<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbff y1bb6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188c w816 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r M<span class=\"_ _4\"></span>exic<span class=\"_ _4\"></span>o Equ<span class=\"_ _4\"></span>ip<span class=\"_ _4\"></span>os S<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>. de C<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>V<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc00 y188c w817 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ks<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc01 y188c w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a95 w818 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r N<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>way AS<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc02 y1a95 w819 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Norja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc03 y1a95 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc04 y1a95 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188d w81a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Industri<span class=\"_ _0\"></span>es P<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span>ama, S.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc05 y188d w81b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Panama<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc06 y188d w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdd y188d w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb7 w81c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Portugal, S.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc07 y1bb7 w81d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Por<span class=\"_ _4\"></span>tugali<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc08 y1bb7 w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb8 w81e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Poland<span class=\"_ _d\"></span> Sp. z.o.<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc09 y1bb8 w81f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Puola<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0a y1bb8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w820 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> France<span class=\"_ _d\"></span> SAS<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0b y18c5 w7f5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ranska<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa2b y18c5 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w821 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s AB<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0c y1949 w822 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruotsi<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0d y1949 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w823 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kalmar Germany<span class=\"_ _0\"></span> GmbH<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0e y1873 w824 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sak<span class=\"_ _0\"></span>sa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0f y1873 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w825 h101\" id=\"_f01fe68f-2358-4521-908b-e6c2f50cc76a\"><tr><td></td><td></td><td class=\"t m0 xc10 h17 y1bb9 ff10 fsb fc3 sc0 ls1e ws31\">Emoyhti\u00f6<span class=\"_ _4\"></span>n </td><td class=\"t m0 x18d h17 y1bb9 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onsernin <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xc11 h17 y1bba ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td><td class=\"t m0 xc12 h17 y1bba ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td></tr><tr><td class=\"c n x18b y1bbb w98 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc13 y1bbb w826 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls29 ws3c\">Maa<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x280 h17 y1bbc ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xc14 h17 y1bbc ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1bbd w827 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r P<span class=\"_ _4\"></span>te. Ltd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc15 y1bbd w828 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Singapore<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc16 y1bbd w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bbe w829 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">T<span class=\"_ _d\"></span>agros d.o.o.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc17 y1bbe w82a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Slove<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc18 y1bbe w82b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc19 y1bbe w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bbf w82c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Finland Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1a y1bbf w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xb97 y1bbf w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1982 w82d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Holding<span class=\"_ _d\"></span> F<span class=\"_ _4\"></span>inland<span class=\"_ _0\"></span> Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1b y1982 w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa52 y1982 w82b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1c y1982 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc0 w82e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Finland Sol<span class=\"_ _0\"></span>utions<span class=\"_ _d\"></span> Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1d y1bc0 w82f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suom<span class=\"_ _4\"></span>i<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbed y1bc0 w7ed ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbee y1bc0 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc1 w830 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r N<span class=\"_ _4\"></span>ew Zeal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d Lt<span class=\"_ _0\"></span>d<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1e y1bc1 w831 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">U<span class=\"_ _4\"></span>usi-Seelant<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc1f y1bc1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc2 w832 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">KM<span class=\"_ _4\"></span>H Eq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>pm<span class=\"_ _4\"></span>ent L<span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>C<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc20 y1bc2 w833 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbf wsd2\">Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc21 y1bc2 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xc22 h8 y1bc3 ff11 fs4 fc3 sc0 ls20 ws33\">Yhdistyneet </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bc4 ff11 fs4 fc3 sc0 ls21 ws34\">arabiemiiri-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bc5 ff11 fs4 fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ma M<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>dle E<span class=\"_ _4\"></span>ast D<span class=\"_ _4\"></span>M<span class=\"_ _4\"></span>CC<span class=\"_ _2e6\"> </span></td><td class=\"c n x1ab y1bc6 w834 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">kunnat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc23 y1bc6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xc22 h8 y1bc7 ff11 fs4 fc3 sc0 ls20 ws33\">Yhdistyneet </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bc8 ff11 fs4 fc3 sc0 ls21 ws34\">arabiemiiri-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bc9 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r M<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>dle E<span class=\"_ _4\"></span>ast D<span class=\"_ _4\"></span>MC<span class=\"_ _4\"></span>C<span class=\"_ _2e6\"> </span></td><td class=\"c n x1ab y1bca w834 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">kunnat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc24 y1bca w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc25 y1bca w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bcb ff11 fs4 fc3 sc0 ls23 ws36\">Yhdistyn<span class=\"_ _d\"></span>yt </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bcc ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Limit<span class=\"_ _d\"></span>ed<span class=\"_ _2e6\"> </span></td><td class=\"c n xc26 y1bcd w835 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">kuningaskun<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc27 y1bcd w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc28 y1bcd w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bce ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>erminal Crane<span class=\"_ _d\"></span> and Ele<span class=\"_ _0\"></span>ctri<span class=\"_ _0\"></span>cal </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb7 w836 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">Servic<span class=\"_ _4\"></span>es, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc29 y1bb7 w837 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdysv<span class=\"_ _d\"></span>allat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2a y1bb7 w82b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb8 w838 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Mat<span class=\"_ _d\"></span>erial Handling, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2b y1bb8 w839 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>vallat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa6d y1bb8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w83a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kalmar Solutions<span class=\"_ _0\"></span> LL<span class=\"_ _d\"></span>C<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2c y18c5 w83b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _0\"></span>valla<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2d y18c5 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w83c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> USA<span class=\"_ _0\"></span> Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2e y1949 w839 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>vallat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2f y1949 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w83d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> USA<span class=\"_ _0\"></span> Holding, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc30 y1873 w837 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdysv<span class=\"_ _d\"></span>allat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc18 y1873 w82b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc19 y1873 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman muutoslask<span class=\"_ _d\"></span>elmaan. K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden kanssa. Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "7<span class=\"_ _9d\"></span>.2 Osakkuusyh<span class=\"_ _d\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Osakkuusyh<span class=\"_ _0\"></span>ti\u00f6t<span class=\"_ _2e6\"> </span>Osakkuusyhti\u00f6<span class=\"_ _d\"></span>t ov<span class=\"_ _0\"></span>at yht<span class=\"_ _d\"></span>eis\u00f6<span class=\"_ _4\"></span>j\u00e4, joissa Kalmarilla on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4 vaikutusv<span class=\"_ _d\"></span>alta perustuen oik<span class=\"_ _d\"></span>euteen osallistua taloudelliseen ja t<span class=\"_ _d\"></span>oiminnalliseen p\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksent<span class=\"_ _d\"></span>ekoon, mutta joissa Kalmaril<span class=\"_ _d\"></span>la ei o<span class=\"_ _4\"></span>le m\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4ys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>taa tai yhteist\u00e4 m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>sval<span class=\"_ _d\"></span>taa. Sijoitukset osakkuus<span class=\"_ _0\"></span>yrityksiin on k<span class=\"_ _0\"></span>\u00e4sitel<span class=\"_ _d\"></span>ty tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksess\u00e4 p\u00e4\u00e4omaosuusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4. Sijoitukse<span class=\"_ _0\"></span>t osakkuusyrityk<span class=\"_ _0\"></span>siin kirjataan alun perin taseeseen hankintamenoon, joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 hankinnan yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 tunnistetun liik<span class=\"_ _d\"></span>ear<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on ja aineettomat h<span class=\"_ _d\"></span>y\u00f6dykk<span class=\"_ _d\"></span>eet sek\u00e4 osakkuusyrityksen hankinnas<span class=\"_ _0\"></span>ta tai perustamisesta aiheutuv<span class=\"_ _0\"></span>at menot<span class=\"_ _0\"></span>. My<span class=\"_ _0\"></span>\u00f6hemmin sijoituksen arv<span class=\"_ _d\"></span>oa tarkistetaan sijoitusk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een netto<span class=\"_ _d\"></span>varal<span class=\"_ _0\"></span>lisuuden muutost<span class=\"_ _d\"></span>en mukaisesti suhteessa K<span class=\"_ _0\"></span>almarin omistukseen sek<span class=\"_ _0\"></span>\u00e4 hankinnassa yksil\u00f6ityjen ainee<span class=\"_ _0\"></span>ttomien h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykkeiden poistoihin. Sijoitus osakkuusyh<span class=\"_ _0\"></span>ti\u00f6\u00f6n kirjataan pois taseest<span class=\"_ _0\"></span>a, kun Kalmarilla ei ole en\u00e4\u00e4 merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4\u00e4 vaikutusv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>taa sijoituskoht<span class=\"_ _d\"></span>eessa.<span class=\"_ _4\"></span> Kalmarin osuus osakkuus<span class=\"_ _0\"></span>yhti\u00f6n kauden tulok<span class=\"_ _0\"></span>sesta on esite<span class=\"_ _d\"></span>tty omana er\u00e4n\u00e4\u00e4n ennen liik<span class=\"_ _d\"></span>etulosta yhdistell<span class=\"_ _d\"></span>yss\u00e4 tuloslask<span class=\"_ _d\"></span>elmassa. Osakkuusyrity<span class=\"_ _0\"></span>sten tulok<span class=\"_ _d\"></span>set k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n p\u00e4\u00e4omaosuusmenet<span class=\"_ _d\"></span>elm\u00e4ll\u00e4 niiden viimeisimm\u00e4n tilinp\u00e4\u00e4t\u00f6k<span class=\"_ _0\"></span>sen perusteel<span class=\"_ _0\"></span>la. Mahdolliset muutok<span class=\"_ _d\"></span>set n\u00e4iden sijoituskoh<span class=\"_ _0\"></span>teiden muissa laajan tuloksen eriss\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n osana Kalmarin muita laajan tulok<span class=\"_ _d\"></span>sen eri\u00e4<span class=\"_ _4\"></span>. Lis\u00e4k<span class=\"_ _d\"></span>si,<span class=\"_ _4\"></span> kun osakkuusyrityk<span class=\"_ _0\"></span>sen omaan p\u00e4\u00e4omaan on kirjattu muut<span class=\"_ _0\"></span>os, Kalmar kirjaa osuutensa mahdollisist<span class=\"_ _0\"></span>a muutok<span class=\"_ _0\"></span>sista so<span class=\"_ _d\"></span>vel<span class=\"_ _d\"></span>tuvin osin oman p\u00e4\u00e4oman muutoslask<span class=\"_ _d\"></span>elmaan. K<span class=\"_ _d\"></span>onsernin ja osakkuusyrityst<span class=\"_ _d\"></span>en v\u00e4liset liik<span class=\"_ _d\"></span>etoimet kirja<span class=\"_ _d\"></span>taan konsernin tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6kseen v<span class=\"_ _0\"></span>ain osakkuusyrityk<span class=\"_ _d\"></span>sen omistusosuud<span class=\"_ _4\"></span>en osal<span class=\"_ _d\"></span>ta, joka on k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmansien osapuol<span class=\"_ _d\"></span>ten omistuksessa. R<span class=\"_ _0\"></span>ealisoitumatt<span class=\"_ _0\"></span>omat tappio<span class=\"_ _0\"></span>t eliminoidaan, ellei liik<span class=\"_ _d\"></span>etoimi anna n\u00e4<span class=\"_ _0\"></span>ytt\u00f6\u00e4 siirr<span class=\"_ _d\"></span>ettyjen omaisuuserien arvon alentumisest<span class=\"_ _0\"></span>a. Osakkuusyhti\u00f6iden lask<span class=\"_ _d\"></span>entaperiaatt<span class=\"_ _d\"></span>eita on muutettu tarvittaessa johdonmukaisuuden varmistamisek<span class=\"_ _d\"></span>si Kalmarin hyv\u00e4ks<span class=\"_ _d\"></span>ymien periaatteiden kanssa. Osakkuusyrity<span class=\"_ _0\"></span>ssijoitusten kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oa tarkastellaan s\u00e4\u00e4nn\u00f6llises<span class=\"_ _0\"></span>ti ja jos arv<span class=\"_ _0\"></span>on alentumista on tapah<span class=\"_ _0\"></span>tunut, se kirjataan alas sil<span class=\"_ _0\"></span>l\u00e4 kaudella, jonka aikana n\u00e4m\u00e4 olosuht<span class=\"_ _0\"></span>eet ha<span class=\"_ _0\"></span>vaitaan. Jos K<span class=\"_ _0\"></span>almarin osuus osakkuusyhti\u00f6n t<span class=\"_ _0\"></span>appioista ylitt\u00e4\u00e4 sen osuuden yhti\u00f6ss\u00e4, kirjanpitoarv<span class=\"_ _d\"></span>o kirjataan nollaan. T<span class=\"_ _d\"></span>\u00e4m\u00e4n j\u00e4lkeen tappiot raport<span class=\"_ _d\"></span>oidaan vain, jos Kalmar on sitoutunut t\u00e4<span class=\"_ _d\"></span>ytt\u00e4m\u00e4\u00e4n osakkuusyhti\u00f6n v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws114 gs379\">7<span class=\"_ _9d\"></span>.3 <span class=\"_ _206\"></span>T<span class=\"_ _2\"></span>yt\u00e4ryhti\u00f6<span class=\"_ _0\"></span>t <span class=\"_ _27d\"></span>    <span class=\"fs7 ws0\"> </span></div><div class=\"gs79\"><table class=\"s w7e7 h100\" id=\"_9e4c3ebe-f734-44d6-877c-9da195924073\"><tr><td></td><td></td><td class=\"t m0 xbca h17 y1b98 ff10 fsb fc3 sc0 ls1e ws31\">Emoyhti\u00f6<span class=\"_ _4\"></span>n </td><td class=\"t m0 x1d1 h17 y1b98 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onsernin <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xbcb h17 y1b99 ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td><td class=\"t m0 x909 h17 y1b99 ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td></tr><tr><td class=\"c n x18b y1b9a w98 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbcc y1b9a w5dc ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls29 ws3c\">Maa<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x42e h17 y1b9b ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xbcd h17 y1b9b ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1b9c w7e8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Neth<span class=\"_ _0\"></span>erlands B.<span class=\"_ _2\"></span>V<span class=\"_ _d\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbce y1b9c w7e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Alank<span class=\"_ _d\"></span>omaat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbcf y1b9c w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd0 y1b9c w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1b9d w7eb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Cargo<span class=\"_ _d\"></span>tec<span class=\"_ _0\"></span> Argen<span class=\"_ _d\"></span>tina S.R<span class=\"_ _4\"></span>.L.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd1 y1b9d w7ec ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Ar<span class=\"_ _d\"></span>gentiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd2 y1b9d w7ed ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1b9e ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r Eq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>pm<span class=\"_ _4\"></span>ent (Au<span class=\"_ _4\"></span>stra<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>a) Pt<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>. </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1b9f w7ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls125 ws13c\">Ltd<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd3 y1b9f w7ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Australi<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd4 y1b9f w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba0 w7f0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Inve<span class=\"_ _4\"></span>r Por<span class=\"_ _4\"></span>t S<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ces P<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>y<span class=\"_ _d\"></span>. Ltd<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd5 y1ba0 w7f1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Austral<span class=\"_ _4\"></span>ia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbd6 y1ba0 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba1 w7f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Belgium<span class=\"_ _0\"></span> NV<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd7 y1ba1 w7f3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Belgia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd8 y1ba1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbd9 y1ba1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba2 w7f4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Brazil<span class=\"_ _d\"></span> Lt<span class=\"_ _d\"></span>da.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbda y1ba2 w7f5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Brasilia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdb y1ba2 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba3 w7f6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Bulgaria<span class=\"_ _0\"></span> EOOD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdc y1ba3 w7f7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Bul<span class=\"_ _0\"></span>garia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdd y1ba3 w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba4 w7f9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Chile<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbde y1ba4 w7fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">Ch<span class=\"_ _4\"></span>ile<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdf y1ba4 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ba5 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Spain Car<span class=\"_ _d\"></span>go Handling </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1ba6 w7fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s S<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe0 y1ba6 w7fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lscf wse7\">Espa<span class=\"_ _4\"></span>nja<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbe1 y1ba6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1ba7 ff11 fs4 fc3 sc0 ls34 ws47\">Kalmar Indust<span class=\"_ _0\"></span>ries So<span class=\"_ _0\"></span>uth A<span class=\"_ _d\"></span>frica </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1ba8 w7fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls126 ws13d\">(<span class=\"_ _4\"></span>P<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>y)<span class=\"_ _4\"></span> Lt<span class=\"_ _4\"></span>d<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe2 y1ba8 w7fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb9 wsca\">Etel\u00e4<span class=\"_ _4\"></span>-Af<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ik<span class=\"_ _4\"></span>ka<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe3 y1ba8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe4 y1ba8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ba9 w7ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">PT Ka<span class=\"_ _4\"></span>lm<span class=\"_ _4\"></span>ar Pa<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>fic I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>esi<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe5 y1ba9 w800 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">In<span class=\"_ _4\"></span>donesia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe6 y1ba9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe7 y1ba9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1baa w801 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>ia Pr<span class=\"_ _4\"></span>ivate Li<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ited<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbe8 y1baa w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsab wsbe\">I<span class=\"_ _4\"></span>ntia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbe9 y1baa w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bab ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Lift and<span class=\"_ _d\"></span> H<span class=\"_ _4\"></span>andling<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bac w802 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Equipmen<span class=\"_ _0\"></span>t Ir<span class=\"_ _0\"></span>eland L<span class=\"_ _0\"></span>imit<span class=\"_ _0\"></span>ed<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbea y1bac w803 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Irlanti<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbeb y1bac w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bad w804 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Italia<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.r<span class=\"_ _d\"></span>.l.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbec y1bad w23b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Italia<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbed y1bad w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbee y1bad w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bae w805 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">Kalm<span class=\"_ _4\"></span>ar Austria Gmb<span class=\"_ _4\"></span>H<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbef y1bae w806 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">It\u00e4val<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf0 y1bae w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18d9 w807 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Japan Co<span class=\"_ _0\"></span>., L<span class=\"_ _d\"></span>td<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf1 y18d9 w808 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Japani<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf2 y18d9 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1baf w809 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Asia<span class=\"_ _0\"></span> Limit<span class=\"_ _d\"></span>ed<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf3 y1baf w80a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiin<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf4 y1baf w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdb y1baf w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18db w80b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r I<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>ustr<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>s (<span class=\"_ _0\"></span>Ch<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a) Co.<span class=\"_ _4\"></span>, Ltd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf5 y18db w80c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf6 y18db w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bb0 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Port Machinery<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>Shanghai) </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb1 w80d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls125 ws13c\">C<span class=\"_ _4\"></span>o.<span class=\"_ _93\"></span>, Ltd<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf7 y1bb1 w80e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Kiina<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbf8 y1bb1 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb2 w80f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kalmar<span class=\"_ _0\"></span> Colombia<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.S.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbf9 y1bb2 w810 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Kol<span class=\"_ _0\"></span>umbia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbfa y1bb2 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb3 w811 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ma (<span class=\"_ _4\"></span>Ma<span class=\"_ _4\"></span>lays<span class=\"_ _4\"></span>ia) Sd<span class=\"_ _4\"></span>n. B<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>d.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfb y1bb3 w578 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Malesia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbdb y1bb3 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bb4 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s (M<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lays<span class=\"_ _4\"></span>ia) Sd<span class=\"_ _4\"></span>n. </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb5 w812 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">Bhd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfc y1bb5 w813 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Malesia<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbfd y1bb5 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb6 w814 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Maghreb<span class=\"_ _d\"></span> S<span class=\"_ _4\"></span>.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbfe y1bb6 w815 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">M<span class=\"_ _93\"></span>a<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>kko<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xbff y1bb6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188c w816 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r M<span class=\"_ _4\"></span>exic<span class=\"_ _4\"></span>o Equ<span class=\"_ _4\"></span>ip<span class=\"_ _4\"></span>os S<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>. de C<span class=\"_ _4\"></span>.<span class=\"_ _d\"></span>V<span class=\"_ _0\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc00 y188c w817 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">M<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ks<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ko<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc01 y188c w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1a95 w818 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r N<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>way AS<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc02 y1a95 w819 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Norja<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc03 y1a95 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc04 y1a95 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188d w81a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Industri<span class=\"_ _0\"></span>es P<span class=\"_ _d\"></span>an<span class=\"_ _4\"></span>ama, S.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc05 y188d w81b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Panama<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc06 y188d w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbdd y188d w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb7 w81c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Portugal, S.A<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc07 y1bb7 w81d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Por<span class=\"_ _4\"></span>tugali<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc08 y1bb7 w7f8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb8 w81e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Poland<span class=\"_ _d\"></span> Sp. z.o.<span class=\"_ _0\"></span>o.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc09 y1bb8 w81f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls99 wsaf\">Puola<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0a y1bb8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w820 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> France<span class=\"_ _d\"></span> SAS<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0b y18c5 w7f5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ranska<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa2b y18c5 w7ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w821 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r So<span class=\"_ _4\"></span>lut<span class=\"_ _4\"></span>ion<span class=\"_ _4\"></span>s AB<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0c y1949 w822 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Ruotsi<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0d y1949 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w823 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kalmar Germany<span class=\"_ _0\"></span> GmbH<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc0e y1873 w824 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sak<span class=\"_ _0\"></span>sa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc0f y1873 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w825 h101\" id=\"_f01fe68f-2358-4521-908b-e6c2f50cc76a\"><tr><td></td><td></td><td class=\"t m0 xc10 h17 y1bb9 ff10 fsb fc3 sc0 ls1e ws31\">Emoyhti\u00f6<span class=\"_ _4\"></span>n </td><td class=\"t m0 x18d h17 y1bb9 ff10 fsb fc3 sc0 ls29 ws3c\">K<span class=\"_ _d\"></span>onsernin <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 xc11 h17 y1bba ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td><td class=\"t m0 xc12 h17 y1bba ff10 fsb fc3 sc0 ls27 ws3a\">omistusosu<span class=\"_ _4\"></span>us </td></tr><tr><td class=\"c n x18b y1bbb w98 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc13 y1bbb w826 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls29 ws3c\">Maa<span class=\"_ _2e6\"> </span></div></td><td class=\"t m0 x280 h17 y1bbc ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xc14 h17 y1bbc ff10 fsb fc3 sc0 ls122 ws139\">(%)<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1bbd w827 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r P<span class=\"_ _4\"></span>te. Ltd.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc15 y1bbd w828 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Singapore<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc16 y1bbd w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bbe w829 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">T<span class=\"_ _d\"></span>agros d.o.o.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc17 y1bbe w82a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Slove<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc18 y1bbe w82b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc19 y1bbe w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bbf w82c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Finland Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1a y1bbf w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xb97 y1bbf w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1982 w82d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Holding<span class=\"_ _d\"></span> F<span class=\"_ _4\"></span>inland<span class=\"_ _0\"></span> Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1b y1982 w331 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suomi<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa52 y1982 w82b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1c y1982 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc0 w82e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Finland Sol<span class=\"_ _0\"></span>utions<span class=\"_ _d\"></span> Oy<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1d y1bc0 w82f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Suom<span class=\"_ _4\"></span>i<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbed y1bc0 w7ed ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xbee y1bc0 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc1 w830 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r N<span class=\"_ _4\"></span>ew Zeal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d Lt<span class=\"_ _0\"></span>d<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc1e y1bc1 w831 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">U<span class=\"_ _4\"></span>usi-Seelant<span class=\"_ _0\"></span>i<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc1f y1bc1 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bc2 w832 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">KM<span class=\"_ _4\"></span>H Eq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>pm<span class=\"_ _4\"></span>ent L<span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>C<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc20 y1bc2 w833 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbf wsd2\">Ve<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc21 y1bc2 w7ea ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xc22 h8 y1bc3 ff11 fs4 fc3 sc0 ls20 ws33\">Yhdistyneet </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bc4 ff11 fs4 fc3 sc0 ls21 ws34\">arabiemiiri-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bc5 ff11 fs4 fc3 sc0 ls0 ws0\">Br<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>ma M<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>dle E<span class=\"_ _4\"></span>ast D<span class=\"_ _4\"></span>M<span class=\"_ _4\"></span>CC<span class=\"_ _2e6\"> </span></td><td class=\"c n x1ab y1bc6 w834 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">kunnat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc23 y1bc6 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 xc22 h8 y1bc7 ff11 fs4 fc3 sc0 ls20 ws33\">Yhdistyneet </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bc8 ff11 fs4 fc3 sc0 ls21 ws34\">arabiemiiri-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bc9 ff11 fs4 fc3 sc0 ls0 ws0\">Ka<span class=\"_ _4\"></span>lma<span class=\"_ _4\"></span>r M<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>dle E<span class=\"_ _4\"></span>ast D<span class=\"_ _4\"></span>MC<span class=\"_ _4\"></span>C<span class=\"_ _2e6\"> </span></td><td class=\"c n x1ab y1bca w834 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">kunnat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc24 y1bca w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc25 y1bca w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1a9 h8 y1bcb ff11 fs4 fc3 sc0 ls23 ws36\">Yhdistyn<span class=\"_ _d\"></span>yt </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1bcc ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Limit<span class=\"_ _d\"></span>ed<span class=\"_ _2e6\"> </span></td><td class=\"c n xc26 y1bcd w835 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">kuningaskun<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc27 y1bcd w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc28 y1bcd w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bce ff11 fs4 fc3 sc0 ls21 ws34\">T<span class=\"_ _2\"></span>erminal Crane<span class=\"_ _d\"></span> and Ele<span class=\"_ _0\"></span>ctri<span class=\"_ _0\"></span>cal </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bb7 w836 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">Servic<span class=\"_ _4\"></span>es, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc29 y1bb7 w837 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdysv<span class=\"_ _d\"></span>allat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2a y1bb7 w82b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bb8 w838 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> Mat<span class=\"_ _d\"></span>erial Handling, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2b y1bb8 w839 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>vallat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xa6d y1bb8 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w83a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Kalmar Solutions<span class=\"_ _0\"></span> LL<span class=\"_ _d\"></span>C<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2c y18c5 w83b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _0\"></span>valla<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2d y18c5 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1949 w83c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> USA<span class=\"_ _0\"></span> Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc2e y1949 w839 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdys<span class=\"_ _d\"></span>vallat<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc2f y1949 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w83d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Kalmar<span class=\"_ _0\"></span> USA<span class=\"_ _0\"></span> Holding, Inc.<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc30 y1873 w837 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls23 ws36\">Yhdysv<span class=\"_ _d\"></span>allat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc18 y1873 w82b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">1<span class=\"_ _4\"></span>00<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc19 y1873 w7ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">100</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "<div class=\"t m0 h4c ff10 fs26 fc1 sc0 ls0 ws0 gs72\">8. P<span class=\"_ _d\"></span>\u00e4\u00e4omarak<span class=\"_ _2\"></span>enne ja rahoitusinstrumen<span class=\"_ _d\"></span>tit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs637\">8.<span class=\"_ _9d\"></span>1. Rahoitusriskien hallinta<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs638\">Rahoituk<span class=\"_ _0\"></span>sen ja rahoitusriskien hallinnan p\u00e4\u00e4piirt<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs639\">K<span class=\"_ _d\"></span>onsernin rahoitusta ja rahoitusrisk<span class=\"_ _d\"></span>ej\u00e4 hallitaan Kalmarin hallituk<span class=\"_ _d\"></span>sen hyv\u00e4ks<span class=\"_ _d\"></span>ym\u00e4n<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63a\">rahoituspolitiikan (T<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>easury Polic<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>) mukaisesti. Rahoituspolitiik<span class=\"_ _0\"></span>assa m\u00e4\u00e4ritel<span class=\"_ _0\"></span>l\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63b\">rahoitusor<span class=\"_ _0\"></span>ganisaation v<span class=\"_ _0\"></span>astuunjak<span class=\"_ _0\"></span>o, rahoitusriskien hal<span class=\"_ _d\"></span>lintaperiaattee<span class=\"_ _0\"></span>t sek\u00e4 v<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>vonta- ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63c\">raportoin<span class=\"_ _d\"></span>tiperiaatteet. Halli<span class=\"_ _0\"></span>tuksen nimitt\u00e4m\u00e4 r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>hoitusk<span class=\"_ _d\"></span>omitea (T<span class=\"_ _2\"></span>reasury Committ<span class=\"_ _d\"></span>ee<span class=\"_ _d\"></span>) </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63d\">on vastuussa r<span class=\"_ _0\"></span>ahoituspolitiikan noudattamisest<span class=\"_ _0\"></span>a sek\u00e4 k<span class=\"_ _0\"></span>onse<span class=\"_ _4\"></span>rnira<span class=\"_ _4\"></span>hoit<span class=\"_ _4\"></span>uksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63e\">organisoinnista ja v<span class=\"_ _d\"></span>alv<span class=\"_ _d\"></span>onnasta. Rahoitusk<span class=\"_ _0\"></span>omitea h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>y rahoitusohjeistuk<span class=\"_ _d\"></span>sen<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs63f\">(T<span class=\"_ _2\"></span>reasury Instructions<span class=\"_ _2\"></span>), joka sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 yksityisk<span class=\"_ _d\"></span>ohtaisemman ohjeistuksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs640\">rahoituspolitiikan muk<span class=\"_ _0\"></span>aiseen rahoituk<span class=\"_ _0\"></span>sen hallintaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs641\">Rahoitustoiminnon ta<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eena on varmistaa, e<span class=\"_ _0\"></span>tt\u00e4 yhti\u00f6ill\u00e4 on tarpeek<span class=\"_ _d\"></span>si varoja harjoittaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs642\">liik<span class=\"_ _d\"></span>etoimintaa ilman r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>joittei<span class=\"_ _0\"></span>ta kaikkina aik<span class=\"_ _d\"></span>oina, tuottaa tarpeellisia rahoituspal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>eluja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs643\">liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6ille<span class=\"_ _0\"></span>, minimoida rahoituskustannuk<span class=\"_ _d\"></span>set, hallita rahoitusrisk<span class=\"_ _d\"></span>ej\u00e4<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs644\">(<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>aluutta-<span class=\"_ _2\"></span>, kork<span class=\"_ _d\"></span>o-<span class=\"_ _d\"></span>, maksuvalmius- ja j\u00e4lleenr<span class=\"_ _0\"></span>ahoitusriskit, luott<span class=\"_ _d\"></span>o- ja vastapuoliriskit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs645\">sek\u00e4 toiminnal<span class=\"_ _0\"></span>linen riski) sek\u00e4 tuo<span class=\"_ _0\"></span>ttaa johdolle s\u00e4\u00e4nn\u00f6llisesti inf<span class=\"_ _0\"></span>ormaatiot<span class=\"_ _0\"></span>a k<span class=\"_ _0\"></span>oskien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs646\">k<span class=\"_ _d\"></span>onsernin ja sen liiket<span class=\"_ _d\"></span>oimintayksik<span class=\"_ _d\"></span>\u00f6iden rahoituk<span class=\"_ _0\"></span>sellista tilannett<span class=\"_ _0\"></span>a ja risk<span class=\"_ _d\"></span>ej<span class=\"_ _4\"></span>\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs647\">Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _0\"></span>sikk<span class=\"_ _0\"></span>\u00f6 vast<span class=\"_ _0\"></span>aa k<span class=\"_ _0\"></span>onsernitasolla v<span class=\"_ _0\"></span>arainhankinnasta, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs648\">likviditee<span class=\"_ _0\"></span>tin ja rahoitusriskien hallinnast<span class=\"_ _0\"></span>a, luo puittee<span class=\"_ _0\"></span>t rahoituk<span class=\"_ _0\"></span>sen hoidon tehokkaal<span class=\"_ _0\"></span>le </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs74\">organisoinnill<span class=\"_ _0\"></span>e ja val<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>oo liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6iden rahoitusta. K<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksikk<span class=\"_ _d\"></span>\u00f6 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs649\">raportoi n\u00e4ist<span class=\"_ _0\"></span>\u00e4 aiheista kuukausittain. Liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oiminta<span class=\"_ _0\"></span>yksik<span class=\"_ _d\"></span>\u00f6t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vastuussa omien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs64a\">rahoitusriskiens\u00e4 suojaamisesta rahoituspolitiik<span class=\"_ _0\"></span>an ja Kalmarin k<span class=\"_ _d\"></span>onsernirahoituksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs64b\">ohjeiden mukaisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs64e\">V<span class=\"_ _2\"></span>aluuttariskit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs64f\">Kansainv<span class=\"_ _d\"></span>\u00e4lisen liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tansa vuoksi k<span class=\"_ _d\"></span>onserni al<span class=\"_ _d\"></span>tistuu valuuttakurssiv<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>usta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs650\">aiheutuville risk<span class=\"_ _d\"></span>eille. Huoma<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a osuus liike<span class=\"_ _d\"></span>vaihdosta ja tuotannon kul<span class=\"_ _0\"></span>uista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs651\">muodostuu vieraissa v<span class=\"_ _0\"></span>aluutoissa, erityisesti Yhdys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>tain dollareissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs652\">V<span class=\"_ _2\"></span>aluuttariskien hallinnan tav<span class=\"_ _d\"></span>oitteena on suojata k<span class=\"_ _d\"></span>onsernin liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs653\">valuutt<span class=\"_ _0\"></span>akurssien muutok<span class=\"_ _d\"></span>silta ja an<span class=\"_ _d\"></span>taa liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6ille aikaa r<span class=\"_ _d\"></span>eagoida ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs654\">mukautua v<span class=\"_ _0\"></span>aluuttakurssitason v<span class=\"_ _d\"></span>aihteluun. V<span class=\"_ _2\"></span>aluuttapositiot, jotk<span class=\"_ _0\"></span>a muodostuva<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs655\">sito<span class=\"_ _d\"></span>vien myynti-<span class=\"_ _d\"></span>, osto- ja r<span class=\"_ _0\"></span>ahoitussopimusten kassa<span class=\"_ _d\"></span>virroista (<span class=\"_ _d\"></span>transaktioriski)<span class=\"_ _d\"></span>, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs656\">suojataan k<span class=\"_ _d\"></span>okonaisuudessaan. Muita eritt<span class=\"_ _0\"></span>\u00e4in todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isi\u00e4 kassavirtoja v<span class=\"_ _d\"></span>oidaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs657\">suojata, mik\u00e4li Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksikk<span class=\"_ _d\"></span>\u00f6 ja liike<span class=\"_ _d\"></span>toimintayk<span class=\"_ _d\"></span>sikk\u00f6 t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eav<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs658\">suojaustoimet t<span class=\"_ _0\"></span>arpeellisek<span class=\"_ _0\"></span>si. Liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t raportoiv<span class=\"_ _0\"></span>at riskipositionsa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs659\">k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6lle ja suojaav<span class=\"_ _0\"></span>at ne k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 termiinisopimuk<span class=\"_ _0\"></span>silla. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65a\">Maissa, joissa valuuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 suojautumista on rajoit<span class=\"_ _0\"></span>ettu, v<span class=\"_ _0\"></span>aluuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 v<span class=\"_ _d\"></span>oidaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65b\">suojautua my<span class=\"_ _d\"></span>\u00f6s valuuttam\u00e4\u00e4r\u00e4isil<span class=\"_ _0\"></span>l\u00e4 lainoilla ja tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>silla.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65c\">V<span class=\"_ _2\"></span>aluuttasuojauksiin so<span class=\"_ _d\"></span>velle<span class=\"_ _d\"></span>taan p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti raha<span class=\"_ _d\"></span>virran suojauslasken<span class=\"_ _0\"></span>taa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65d\">Kalmarin suojauslask<span class=\"_ _d\"></span>entamallissa spot<span class=\"_ _2\"></span>-kurssin muutoksesta joh<span class=\"_ _0\"></span>tuva osuus suojaa<span class=\"_ _0\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs65e\">instrumentin k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on muutoksesta kirja<span class=\"_ _0\"></span>taan omaan p\u00e4\u00e4omaan sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws14 gs65f\">arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon, kunnes k<span class=\"_ _d\"></span>ertynyt voitt<span class=\"_ _d\"></span>o tai tappio tuloutet<span class=\"_ _0\"></span>aan samanaikaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs660\">suojatta<span class=\"_ _0\"></span>van er\u00e4n k<span class=\"_ _0\"></span>anssa. K<span class=\"_ _d\"></span>orkomuut<span class=\"_ _d\"></span>oksista aiheutuva k<span class=\"_ _0\"></span>\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutos on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs661\">rajattu suojauslask<span class=\"_ _d\"></span>ennan ulk<span class=\"_ _0\"></span>opuolelle ja kirjat<span class=\"_ _0\"></span>aan suoraan tulok<span class=\"_ _0\"></span>seen. Suojauslask<span class=\"_ _0\"></span>enta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs662\">aloite<span class=\"_ _d\"></span>taan, kun alla olev<span class=\"_ _d\"></span>a riski on tunnistettu ja Kalmar suojaa riskin. Suojauslask<span class=\"_ _d\"></span>enta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs663\">lopet<span class=\"_ _0\"></span>etaan, kun suojatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a er\u00e4 kirjat<span class=\"_ _0\"></span>aan tulokseen. Suojauslask<span class=\"_ _d\"></span>entaa ei so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs664\">niiss\u00e4 tapauksissa, joissa Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _d\"></span>sikk\u00f6 arvioi lask<span class=\"_ _d\"></span>entata<span class=\"_ _0\"></span>van </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs665\">vaikutuk<span class=\"_ _d\"></span>sen tilikauden tulokseen k<span class=\"_ _d\"></span>onsernin kannal<span class=\"_ _0\"></span>ta merkitykse<span class=\"_ _0\"></span>tt\u00f6m\u00e4k<span class=\"_ _d\"></span>si.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs666\">Kalmar al<span class=\"_ _d\"></span>tistuu valuuttarisk<span class=\"_ _d\"></span>eille, jo<span class=\"_ _0\"></span>tka muodostuva<span class=\"_ _0\"></span>t sek\u00e4 tase-erist\u00e4 ett\u00e4 t<span class=\"_ _0\"></span>aseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs667\">ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisista erist\u00e4. Al<span class=\"_ _d\"></span>la esitetyss\u00e4 taul<span class=\"_ _0\"></span>uk<span class=\"_ _d\"></span>ossa nettotaseriski kuv<span class=\"_ _d\"></span>aa riski\u00e4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs668\">joka muodostuu valuuttam\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4isist\u00e4 tase-erist\u00e4 ja nettoriski kuv<span class=\"_ _0\"></span>aa Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs669\">k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6n m\u00e4\u00e4rittelem\u00e4\u00e4 sek\u00e4 seur<span class=\"_ _d\"></span>aamaa avoin<span class=\"_ _d\"></span>ta kok<span class=\"_ _d\"></span>onaispositiota.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs3a7\">Nettoriski </div><div class=\"gs79\"><table class=\"s w6c8 h102\" id=\"_07019312-fb17-494c-b794-4fd1515ae489\"><tr><td class=\"t m0 x1aa h17 y1bcf ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19b8 w687 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19b8 w83e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19b8 w608 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19b8 w83f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19b8 w840 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19b8 w38f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afe w841 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc37 y1afe wf7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc38 y1afe w842 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc39 y1afe w843 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3a y1afe w5ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3b y1afe w5d3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3c y1afe we0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w844 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3d y18e4 w845 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3e y18e4 w846 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-148,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3f y18e4 w1a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc40 y18e4 w847 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">65,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc41 y18e4 w553 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc42 y18e4 w848 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w849 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc43 y18c5 w84a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls1c ws2f\">5,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc44 y18c5 w84b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc45 y18c5 w84c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">70,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc46 y18c5 w84d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">58,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc47 y18c5 w84e ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscc wse2\">42<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc48 y18c5 w84f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w850 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc49 y1890 wbd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4a y1890 w851 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4b y1890 w596 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-75<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4c y1890 w852 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>59,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4d y1890 w853 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4e y1890 w854 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">35<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4f y1873 w856 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc50 y1873 w857 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls5d ws73\">28,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc51 y1873 w858 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc52 y1873 w859 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc53 y1873 w85a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc54 y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w85b h103\" id=\"_10355d4b-0349-4942-9c5e-6843b142a3ec\"><tr><td class=\"t m0 x1aa h17 y1bd0 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19a4 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19a4 w687 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19a4 w83e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19a4 w608 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19a4 w83f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19a4 w840 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19a4 w38f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w841 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc55 y18a6 w85c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>49,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc56 y18a6 w7c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc57 y18a6 w85d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc58 y18a6 w1e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86c y18a6 w4a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc59 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w844 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5a y18a7 w85e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">1<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5b y18a7 w85f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>25<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5c y18a7 w687 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">58<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5d y18a7 w860 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">52,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5e y18a7 w861 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5f y18a7 w862 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w849 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc60 y18a8 w863 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">92<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc61 y18a8 w864 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>47,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc62 y18a8 w865 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">43,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc63 y18a8 w866 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">33<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc64 y18a8 w867 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">34<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc65 y18a8 w868 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">-<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w850 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc66 y18f4 w869 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-93,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc67 y18f4 w86a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc68 y18f4 w86b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc69 y18f4 w86c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">-<span class=\"_ _4\"></span>52,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6a y18f4 w86d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>40<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6b y18f4 w86e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6c y1873 w86f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6d y1873 w281 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">20,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6e y1873 w870 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">4,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6f y1873 w871 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc70 y1873 w872 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">-6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x21b y1873 w873 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68b\">V<span class=\"_ _2\"></span>aluuttapositiot yll\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t merkitt\u00e4vimm\u00e4<span class=\"_ _d\"></span>t Kalmar<span class=\"_ _d\"></span>-yhti\u00f6iden v<span class=\"_ _d\"></span>aluuttavirra<span class=\"_ _0\"></span>t. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68c\">T<span class=\"_ _6\"></span>aulukossa luvut on esit<span class=\"_ _d\"></span>etty bruttona sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en sek\u00e4 valuu<span class=\"_ _0\"></span>ttam\u00e4\u00e4r\u00e4t vier<span class=\"_ _d\"></span>aissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68d\">valuut<span class=\"_ _d\"></span>oissa ett\u00e4 vasta-<span class=\"_ _0\"></span>arvo<span class=\"_ _d\"></span>t ko<span class=\"_ _0\"></span>tivaluut<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68e\">Kalmarin tyt\u00e4ryhti\u00f6<span class=\"_ _d\"></span>t seuraava<span class=\"_ _0\"></span>t jatkuv<span class=\"_ _0\"></span>asti valuutt<span class=\"_ _0\"></span>ariskipositioitaan ja raport<span class=\"_ _0\"></span>oiva<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs68f\">ne kuukausittain Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksik<span class=\"_ _d\"></span>\u00f6lle, joka on vastuussa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs690\">k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisriskiposition seurannasta sek\u00e4 tunnist<span class=\"_ _0\"></span>ettujen riskipositioiden suojaamisesta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs691\">V<span class=\"_ _2\"></span>aluuttakurssien muutok<span class=\"_ _0\"></span>set v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at konsernin tul<span class=\"_ _0\"></span>okseen ja omaan p\u00e4\u00e4omaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs692\">T<span class=\"_ _2\"></span>ulokseen v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at tilinp\u00e4\u00e4t\u00f6she<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>ell\u00e4 konserniyh<span class=\"_ _0\"></span>ti\u00f6iden taseissa ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs693\">vieraan v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at ja -<span class=\"_ _d\"></span>velat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en johdannaiset, joihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs694\">ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>ta suojauslask<span class=\"_ _d\"></span>entaa. Omaan p\u00e4\u00e4omaan vaikuttav<span class=\"_ _d\"></span>at johdannaiset, joihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs695\">so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>taan suojauslask<span class=\"_ _d\"></span>entaa. N\u00e4iden valuuttakurssimuut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sista johtuv<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>yv\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs696\">arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs697\">Arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon kirjatun v<span class=\"_ _d\"></span>aluuttakurssivaikutuk<span class=\"_ _d\"></span>sen od<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>etaan kumoutuvan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs698\">p\u00e4inv<span class=\"_ _0\"></span>astaisella muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sella suojatta<span class=\"_ _d\"></span>vassa er\u00e4ss\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjattaessa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs699\">V<span class=\"_ _2\"></span>aluuttasuojausinstrumentit er\u00e4\u00e4ntyv<span class=\"_ _d\"></span>\u00e4t ja suojauskoht<span class=\"_ _d\"></span>eina olev<span class=\"_ _0\"></span>at raha<span class=\"_ _d\"></span>virrat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69a\">to<span class=\"_ _0\"></span>teutuv<span class=\"_ _d\"></span>at seuraav<span class=\"_ _0\"></span>an vuoden kuluessa. Kalmar on tunnistanut seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>an </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69b\">valuutt<span class=\"_ _0\"></span>aparin merkitt\u00e4vimm\u00e4k<span class=\"_ _d\"></span>si ja sen osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta arvioinut vaikutuk<span class=\"_ _d\"></span>sia tulokseen sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69c\">laajaan tulokseen. Herkkyysanal<span class=\"_ _d\"></span>yysiss\u00e4 on olet<span class=\"_ _d\"></span>ettu, ett\u00e4 tyt\u00e4ryhti\u00f6iden raha<span class=\"_ _d\"></span>varat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69d\">o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutassa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs66e\">Herkkyysanal<span class=\"_ _d\"></span>yysi<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w3a5 h104\" id=\"_3d2e6ff1-6db4-4aca-9add-6691deecb4a1\"><tr><td></td><td class=\"c n xc71 y1bd1 w874 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5b ws71\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>los<span class=\"_ _d\"></span> en<span class=\"_ _4\"></span>nen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc72 y1bd1 w875 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Laa<span class=\"_ _4\"></span>ja tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"c n x18b y1bd2 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc73 y1bd2 w4ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc74 y1bd2 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc75 y1bd2 w519 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc76 y1bd2 w876 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2<span class=\"_ _4\"></span>023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd3 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D va<span class=\"_ _4\"></span>hvis<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>u 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a2c w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc77 y1a2c w294 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc78 y1a2c w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc79 y1a2c w6b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7a y1a2c w878 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-9,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd4 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D h<span class=\"_ _4\"></span>eik<span class=\"_ _4\"></span>kene<span class=\"_ _4\"></span>e 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7b y1873 w65e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7c y1873 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7d y1873 w879 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7e y1873 w7e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs671\">K<span class=\"_ _d\"></span>onsernin nettoin<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>estoinneista eur<span class=\"_ _d\"></span>oalueen ulkopuolisiin tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6ihin aiheutuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs672\">lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia muun<span class=\"_ _d\"></span>toeroja k<span class=\"_ _d\"></span>onsernin omaan p\u00e4\u00e4omaan (<span class=\"_ _d\"></span>translaatioriski)<span class=\"_ _d\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs673\">T<span class=\"_ _2\"></span>ranslaatioriski\u00e4 lie<span class=\"_ _d\"></span>ven<span class=\"_ _0\"></span>t\u00e4\u00e4 taserak<span class=\"_ _d\"></span>enteen hal<span class=\"_ _0\"></span>linnointi sit<span class=\"_ _0\"></span>en, ett\u00e4 v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>luuttakur<span class=\"_ _0\"></span>ssien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs674\">muutok<span class=\"_ _d\"></span>sen vaikutus velk<span class=\"_ _d\"></span>aan ja omaan p\u00e4\u00e4omaan on tasapainossa<span class=\"_ _4\"></span>. Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs675\">k<span class=\"_ _d\"></span>onsernirahoitusyksikk<span class=\"_ _d\"></span>\u00f6 seuraa s\u00e4\u00e4nn\u00f6llisesti translaa<span class=\"_ _0\"></span>tiopositiota ja arvioi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs676\">riskiposition mat<span class=\"_ _0\"></span>eriaalisuutta. V<span class=\"_ _2\"></span>aluutoista aiheutuv<span class=\"_ _0\"></span>an translaatioriskin v<span class=\"_ _d\"></span>aikutus </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs677\">k<span class=\"_ _d\"></span>onsernin netto<span class=\"_ _d\"></span>velkaan<span class=\"_ _0\"></span>tumisasteeseen ei ole merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4, eik\u00e4 translaatioriskin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs678\">suojausta valuu<span class=\"_ _0\"></span>ttojen osal<span class=\"_ _d\"></span>ta ole katso<span class=\"_ _0\"></span>ttu tarpeellisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs67a\">K<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>oriskit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67b\">Markkinak<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en muutok<span class=\"_ _d\"></span>set vaikutta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t yhdistel<span class=\"_ _d\"></span>tyihin nettok<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oihin sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67c\">k<span class=\"_ _d\"></span>orollisten v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen, saamisten ja johdannaissopimusten k\u00e4<span class=\"_ _0\"></span>ypiin arv<span class=\"_ _0\"></span>oihin. K<span class=\"_ _d\"></span>orkoriskin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67d\">hallinnan ta<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteena on v<span class=\"_ _d\"></span>\u00e4hent\u00e4\u00e4 k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ojen muutok<span class=\"_ _0\"></span>sen vaikutusta tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67e\">taseeseen ja raha<span class=\"_ _0\"></span>virtaan. Kalmarin k<span class=\"_ _d\"></span>orkoriski\u00e4 hallit<span class=\"_ _0\"></span>aan pit\u00e4m\u00e4ll\u00e4 rahoituserien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs67f\">k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen kork<span class=\"_ _d\"></span>osidonnaisuus (k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oduraatio<span class=\"_ _2\"></span>) rahoitusk<span class=\"_ _d\"></span>omitean m\u00e4\u00e4ritt\u00e4mien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs680\">minimi- ja maksimitasojen rajoissa muuttamal<span class=\"_ _0\"></span>la laina- ja sijoitussalkun kiinte\u00e4- ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs681\">vaih<span class=\"_ _0\"></span>tuvak<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oisten lainojen suhdetta sek<span class=\"_ _0\"></span>\u00e4 k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentteja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs682\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 k<span class=\"_ _d\"></span>onsernin taseessa kor<span class=\"_ _d\"></span>olliset v<span class=\"_ _0\"></span>elat oliva<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eens\u00e4 3<span class=\"_ _4\"></span>40<span class=\"_ _d\"></span>,9 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs683\">(<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 25<span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>6) miljoonaa euroa, josta 2<span class=\"_ _d\"></span>49,<span class=\"_ _d\"></span>5 (50<span class=\"_ _d\"></span>,0<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa pitk\u00e4aikaisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs684\">vaih<span class=\"_ _0\"></span>tuvak<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oisia lainoja rahoituslaitok<span class=\"_ _d\"></span>silta ja 83<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>1 (78,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) miljoonaa euroa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs685\">vuokrasopimusv<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oja. Loput 8,<span class=\"_ _d\"></span>3 (<span class=\"_ _d\"></span>13,3<span class=\"_ _d\"></span>) mil<span class=\"_ _4\"></span>joonaa euroa sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t k\u00e4yt<span class=\"_ _0\"></span>ettyj\u00e4 tililimiittej\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs686\">ja muita k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja. V<span class=\"_ _2\"></span>ertailukausi sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 konserni<span class=\"_ _0\"></span>tiliv<span class=\"_ _0\"></span>elkaa ja muita k<span class=\"_ _d\"></span>orollisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs687\">v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernil<span class=\"_ _d\"></span>ta. Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>ten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs688\">k<span class=\"_ _d\"></span>orkosidonnaisuusaika oli 5 (N<span class=\"_ _d\"></span>/<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>) kuukautta ilman vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elkoja. K<span class=\"_ _d\"></span>oroll<span class=\"_ _0\"></span>isten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs689\">v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs69f\">K<span class=\"_ _d\"></span>onsernin 26<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>7 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 377<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonan eur<span class=\"_ _0\"></span>on sijoitussalkku k<span class=\"_ _0\"></span>oostui p\u00e4\u00e4osin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a0\">l<span class=\"_ _d\"></span>yhytaikaisista talle<span class=\"_ _d\"></span>tuksista ja pankkitileill\u00e4 ole<span class=\"_ _d\"></span>vista rahav<span class=\"_ _d\"></span>aroista. K<span class=\"_ _d\"></span>orollisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a1\">lainasaamisia oli yhteens\u00e4 0<span class=\"_ _d\"></span>,<span class=\"_ _2\"></span>7 (5,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>) miljoonaa euroa ja rahoitusleasingsaamisia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a2\">3,<span class=\"_ _d\"></span>4 (<span class=\"_ _d\"></span>0<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>) miljoonaa euroa. V<span class=\"_ _2\"></span>ertailukauden luvut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernitilisaamisia ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a3\">muita k<span class=\"_ _d\"></span>orollisia saamisia Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernilta. Sijoitussalkun k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a4\">k<span class=\"_ _d\"></span>orkosidonnaisuusaika oli all<span class=\"_ _0\"></span>e kuukauden (<span class=\"_ _2\"></span>alle kuukauden<span class=\"_ _d\"></span>).<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a5\">Herkkyysanal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysin perust<span class=\"_ _d\"></span>eella kork<span class=\"_ _d\"></span>otason yhden pr<span class=\"_ _0\"></span>osenttiyk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n nousu<span class=\"_ _0\"></span>/lasku olisi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a6\">v\u00e4hen<span class=\"_ _0\"></span>t\u00e4nyt<span class=\"_ _d\"></span>/ lis\u00e4nnyt nett<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okuluja 0<span class=\"_ _d\"></span>,<span class=\"_ _2\"></span>1 (31.<span class=\"_ _2\"></span>12.20<span class=\"_ _0\"></span>23: 1,<span class=\"_ _2\"></span>7) mil<span class=\"_ _4\"></span>joonaa euroa. T<span class=\"_ _2\"></span>ulok<span class=\"_ _0\"></span>sen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a7\">herkkyyteen vaiku<span class=\"_ _0\"></span>ttav<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>aihtuv<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>orkoiset laina<span class=\"_ _d\"></span>t, lyhyt<span class=\"_ _0\"></span>aikaiset laina<span class=\"_ _0\"></span>t, lainasaamiset, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a8\">talle<span class=\"_ _0\"></span>tukse<span class=\"_ _0\"></span>t, pankkitilit ja tililimiittien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _d\"></span>. V<span class=\"_ _d\"></span>aikutus on lask<span class=\"_ _0\"></span>ettu vuositasoll<span class=\"_ _0\"></span>e olettaen, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6a9\">ett\u00e4 k<span class=\"_ _d\"></span>onsernin taserak<span class=\"_ _d\"></span>enne ei muutu.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6aa\">V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vaikutus kirja<span class=\"_ _0\"></span>taan rahoituseriin, jot<span class=\"_ _d\"></span>en mahdo<span class=\"_ _4\"></span>llise<span class=\"_ _d\"></span>t muutokset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ab\">l<span class=\"_ _d\"></span>yhyiss\u00e4 markkinakor<span class=\"_ _d\"></span>oissa voiv<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>aikuttaa k<span class=\"_ _d\"></span>onsernin rahoituskustannuksiin m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ac\">valuutt<span class=\"_ _0\"></span>asuojausten kautt<span class=\"_ _0\"></span>a. Jos k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oero eur<span class=\"_ _d\"></span>on ja Yhdysv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tain dollarin v\u00e4lill\u00e4 olisi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ad\">le<span class=\"_ _d\"></span>ventyn<span class=\"_ _0\"></span>yt/k<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>entunut yhden prosen<span class=\"_ _0\"></span>ttiyksik<span class=\"_ _d\"></span>\u00f6n, rahoituserien nettokustannus olisi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ae\">suuren<span class=\"_ _0\"></span>tunut/<span class=\"_ _2\"></span>pienentynyt 1,<span class=\"_ _2\"></span>1 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 2,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) miljoonaa euroa. Muiden valuuttaparien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6af\">k<span class=\"_ _d\"></span>orkoer<span class=\"_ _0\"></span>on muutost<span class=\"_ _d\"></span>en vaikutukse<span class=\"_ _0\"></span>t olisivat v<span class=\"_ _d\"></span>\u00e4h\u00e4isi\u00e4 olettaen, ett\u00e4 k<span class=\"_ _d\"></span>onsernin nykyinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b0\">valuutt<span class=\"_ _0\"></span>apositio s\u00e4il<span class=\"_ _d\"></span>yisi ennallaan ja muutos tapahtuisi k<span class=\"_ _0\"></span>aikissa valuuttapar<span class=\"_ _d\"></span>eissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b1\">samansuuntaisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b2\">Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b3\">rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta, ja esitettiin sijoite<span class=\"_ _0\"></span>ttuna omana p\u00e4\u00e4omana carv<span class=\"_ _0\"></span>e-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b4\">out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6b5\">lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs249\">K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen saamist<span class=\"_ _d\"></span>en ja velk<span class=\"_ _d\"></span>ojen k<span class=\"_ _d\"></span>orontarkis<span class=\"_ _0\"></span>tuksen ajank<span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>h<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w87a h105\" id=\"_ae0d06c9-64a7-4111-bb25-b0f4ebbc9ee3\"><tr><td class=\"t m0 x1d3 h17 y1bd5 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bd6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7f y1bd6 w87b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Alle 1 vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc80 y1bd6 w87c ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2f ws42\">1\u20135 vuotta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc81 y1bd6 w87d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Yli 5 v<span class=\"_ _4\"></span>uott<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc82 y1bd6 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Y<span class=\"_ _4\"></span>htee<span class=\"_ _4\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd7 ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y190d w87e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">korol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc83 y190d w2a1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">26<span class=\"_ _4\"></span>2,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc84 y190d w521 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc85 y190d we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc86 y190d w87f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd8 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t lainat<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y190f w880 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">rahoitu<span class=\"_ _4\"></span>slaitoksilta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc87 y190f w245 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc88 y190f w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc89 y190f w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8a y190f w881 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w6ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8b y1999 w1e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-16<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8c y1999 w882 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8d y1999 w883 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-25<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8e y1999 w884 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd9 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w885 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>**<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8f y1890 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc90 y1890 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc91 y1890 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc92 y1890 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w2e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Netto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc93 y1873 w886 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc94 y1873 w709 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-38,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc95 y1873 w887 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc96 y1873 w888 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls129 ws140\">-76<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w87a h106\" id=\"_b1f6e8ef-1701-4ae0-acd5-a2e1c7604629\"><tr><td class=\"t m0 x1d3 h17 y1bda ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bdb w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7f y1bdb w87b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">Alle 1 vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc80 y1bdb w87c hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2f ws42\">1\u20135 vuotta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc81 y1bdb w87d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">Yli 5 v<span class=\"_ _4\"></span>uott<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc82 y1bdb w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Y<span class=\"_ _4\"></span>htee<span class=\"_ _4\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bdc ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bdd w87e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">korol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc97 y1bdd w7dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc98 y1bdd w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc99 y1bdd w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9a y1bdd w7dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bde ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1be0 w889 h107\"><div class=\"t m0 x188 h8 y1bdf ff11 fs4 fc3 sc0 ls99 wsaf\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t saamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9b y1be0 w88a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9c y1be0 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9d y1be0 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9e y1be0 w88b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be1 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> l<span class=\"_ _4\"></span>ainat<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1be2 w880 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">rahoitu<span class=\"_ _4\"></span>slaitoksilta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9f y1be2 w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca0 y1be2 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca1 y1be2 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca2 y1be2 w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be3 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca3 y1be3 w24a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca4 y1be3 w88d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-36<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca5 y1be3 w88e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca6 y1be3 w88f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be4 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1be5 w885 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>**<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca7 y1be5 w890 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca8 y1be5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca9 y1be5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcaa y1be5 w1bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-13<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be6 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1890 w891 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>, Carg<span class=\"_ _4\"></span>otec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcab y1890 w892 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcac y1890 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcad y1890 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcae y1890 w892 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w2e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Netto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcaf y1873 w48a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb0 y1873 w673 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-36,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb1 y1873 w893 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-2<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55e y1873 w894 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">123,3<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs6ba\">* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 rahavara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs6bb\">** Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 pankkitililimiitit<span class=\"_ _2e6\"> </span></div>Muut markkinariskit<span class=\"_ _2e6\"> </span>Rahoitustoiminnon hal<span class=\"_ _0\"></span>linnoimien rahoitusriskien lis\u00e4k<span class=\"_ _0\"></span>si Kalmar al<span class=\"_ _d\"></span>tistuu raaka-aineiden ja k<span class=\"_ _d\"></span>omponenttien hankinnasta johtuville hint<span class=\"_ _0\"></span>a- ja saata<span class=\"_ _0\"></span>vuusrisk<span class=\"_ _0\"></span>eille<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vastuussa n\u00e4iden riskien tunnistamisest<span class=\"_ _0\"></span>a, hallinnasta ja mahdollisesta suojaamisesta. Risk<span class=\"_ _0\"></span>ej\u00e4 pyrit<span class=\"_ _0\"></span>\u00e4\u00e4n hallitsemaan huolel<span class=\"_ _0\"></span>lisella toimi<span class=\"_ _0\"></span>ttajien valinnalla, pitk\u00e4aikaisel<span class=\"_ _0\"></span>la yhteisty<span class=\"_ _d\"></span>\u00f6ll\u00e4 k<span class=\"_ _0\"></span>esk<span class=\"_ _d\"></span>eisten toimittajien kanssa ja sopimusehdoin.<span class=\"_ _2e6\"> </span>Mak<span class=\"_ _0\"></span>suvalmius<span class=\"_ _0\"></span>- ja lainojen j\u00e4lleenrahoitusriskit<span class=\"_ _2e6\"> </span>Likvidit<span class=\"_ _0\"></span>eettihallinnan t<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>oitteena on yll\u00e4pit\u00e4\u00e4 jatkuv<span class=\"_ _d\"></span>aa o<span class=\"_ _4\"></span>ptimaalist<span class=\"_ _0\"></span>a maksuv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiutta k<span class=\"_ _d\"></span>onsernin liiket<span class=\"_ _d\"></span>oiminnan rahoittamiseksi, k<span class=\"_ _d\"></span>orko- ja muut r<span class=\"_ _0\"></span>ahoituskustannuk<span class=\"_ _0\"></span>set minimoiden ja v\u00e4l<span class=\"_ _d\"></span>tt\u00e4\u00e4 maksuv<span class=\"_ _d\"></span>aikeustilannett<span class=\"_ _0\"></span>a (likviditee<span class=\"_ _d\"></span>ttiriski).<span class=\"_ _2e6\"> </span>Maksuv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusriski\u00e4 hallit<span class=\"_ _0\"></span>aan pit\u00e4m\u00e4ll\u00e4 pitk\u00e4aik<span class=\"_ _0\"></span>ainen likviditee<span class=\"_ _d\"></span>ttivarant<span class=\"_ _0\"></span>o yli l<span class=\"_ _d\"></span>yhytaikaisen likviditee<span class=\"_ _d\"></span>ttitarpeen. K<span class=\"_ _0\"></span>onsernin likviditee<span class=\"_ _0\"></span>ttivar<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>o, sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en kassav<span class=\"_ _d\"></span>arat ja pitk\u00e4aikaisen nostama<span class=\"_ _d\"></span>ttoman valmiusluo<span class=\"_ _0\"></span>ttolimiitin, oli tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 yht<span class=\"_ _0\"></span>eens\u00e4 460<span class=\"_ _d\"></span>,6 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 372,5<span class=\"_ _d\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa, joista kassav<span class=\"_ _0\"></span>aroja 260<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>6 (<span class=\"_ _d\"></span>372,5) miljoonaa euroa. V<span class=\"_ _2\"></span>ertailukauden luvut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t k<span class=\"_ _d\"></span>onsernitilisaamista Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _d\"></span>ta.<span class=\"_ _4\"></span> Kalmarin likvidit<span class=\"_ _0\"></span>eettiasema sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 53,<span class=\"_ _d\"></span>6 (<span class=\"_ _0\"></span>67<span class=\"_ _6\"></span>,5) miljoonaa euroa var<span class=\"_ _d\"></span>oja eri valuutoissa, joihin k<span class=\"_ _0\"></span>ohdistuu valuuttaan t<span class=\"_ _0\"></span>ai muuhun s\u00e4\u00e4nt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyvi\u00e4 rajoituk<span class=\"_ _0\"></span>sia. Rajoitusten vuoksi n\u00e4m\u00e4 saldo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t mahdollisesti ole v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k\u00e4<span class=\"_ _d\"></span>ytett\u00e4viss\u00e4 ky<span class=\"_ _d\"></span>seisten maiden ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella. Rajoituk<span class=\"_ _d\"></span>sista huolimatta saldot o<span class=\"_ _d\"></span>vat tyypillisesti v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 paikallisesti ky<span class=\"_ _0\"></span>seisiss\u00e4 maissa ja siit\u00e4 syy<span class=\"_ _0\"></span>st\u00e4 n\u00e4m\u00e4 kassasaldo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t k\u00e4teiseen rahaan ja pankkitileihin. Lis\u00e4k<span class=\"_ _d\"></span>si, Kalmarilla on toimittajar<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>hoitusj\u00e4rjestel<span class=\"_ _d\"></span>y useiden rahoituslait<span class=\"_ _0\"></span>osten kanssa. T<span class=\"_ _6\"></span>oimittajarahoituk<span class=\"_ _d\"></span>sesta on esitetty lis\u00e4tie<span class=\"_ _d\"></span>toja liitetiedossa 5<span class=\"_ _0\"></span>.<span class=\"_ _d\"></span>4, Osto<span class=\"_ _d\"></span>vela<span class=\"_ _0\"></span>t ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat v<span class=\"_ _d\"></span>elat.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin l<span class=\"_ _0\"></span>yhytaikaiseen likvidit<span class=\"_ _d\"></span>eettitarpeeseen luetaan l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>orollisten lainojen l<span class=\"_ _d\"></span>yhennykse<span class=\"_ _0\"></span>t seuraav<span class=\"_ _d\"></span>an 12 kuukauden aikana sek\u00e4 rahoitusk<span class=\"_ _d\"></span>omitean erikseen m\u00e4\u00e4ritt<span class=\"_ _d\"></span>elem\u00e4 niin sanottu strat<span class=\"_ _d\"></span>eginen likviditeettitarv<span class=\"_ _d\"></span>e, jossa huomioidaan my<span class=\"_ _d\"></span>\u00f6s operatiivisen liik<span class=\"_ _d\"></span>etoiminnan rahoitustarv<span class=\"_ _d\"></span>e seuraav<span class=\"_ _d\"></span>an 12 kuukauden aikana.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaisten lainojen l<span class=\"_ _d\"></span>yhennystarv<span class=\"_ _d\"></span>e seuraav<span class=\"_ _0\"></span>an 12 kuukauden aikana oli 25,2 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 77<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>9<span class=\"_ _d\"></span>) miljoonaa euroa, josta 16,9 (<span class=\"_ _2\"></span>14,<span class=\"_ _d\"></span>5) miljoonaa<span class=\"_ _4\"></span> eur<span class=\"_ _d\"></span>oa on<span class=\"_ _d\"></span> vuokr<span class=\"_ _d\"></span>asopim<span class=\"_ _0\"></span>us<span class=\"_ _d\"></span>ve<span class=\"_ _0\"></span>lka<span class=\"_ _d\"></span>a. V<span class=\"_ _2\"></span>ertailukauden luku ei sis\u00e4ll\u00e4 k<span class=\"_ _d\"></span>onsernitilivelk<span class=\"_ _d\"></span>oja Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6dd\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 Kalmarilla oli k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 200<span class=\"_ _d\"></span>,0 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: -<span class=\"_ _6\"></span>) mil<span class=\"_ _4\"></span>joonan euron </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6de\">pitk\u00e4aikainen nostama<span class=\"_ _d\"></span>ton valmiusluo<span class=\"_ _0\"></span>ttolimiitti, joka er\u00e4\u00e4n<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>y joulukuussa 2029<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6df\">V<span class=\"_ _2\"></span>almiusluottolimiitti sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kaksi yhden vuoden jatk<span class=\"_ _d\"></span>o-optiota edell<span class=\"_ _d\"></span>ytt\u00e4en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e0\">lainanantajien h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ynt\u00e4\u00e4. Limiitin puitt<span class=\"_ _0\"></span>eissa, Kalmarilla on sit<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vasti oik<span class=\"_ _d\"></span>eus nostaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e1\">l<span class=\"_ _d\"></span>yhytaikaisia lainoja k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmen arkip\u00e4iv<span class=\"_ _0\"></span>\u00e4n kuluessa lainasopimuksessa m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yin ehdoin. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e2\">Kalmarilla oli lis\u00e4k<span class=\"_ _d\"></span>si k\u00e4ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mi\u00e4 l<span class=\"_ _d\"></span>yhytaikaisia tililimiitt<span class=\"_ _0\"></span>ej\u00e4 yhteens\u00e4 53,<span class=\"_ _0\"></span>9 (<span class=\"_ _d\"></span>31,<span class=\"_ _2\"></span>1)<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e3\">miljoonaa euroa, sek\u00e4 k<span class=\"_ _d\"></span>otimainen 150<span class=\"_ _d\"></span>,0 (<span class=\"_ _6\"></span>-<span class=\"_ _2\"></span>) miljoonan euron yrity<span class=\"_ _d\"></span>stodistusohjelma, joka<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e4\">tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 oli k\u00e4ytt\u00e4m\u00e4<span class=\"_ _0\"></span>t\u00f6n.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e5\">Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e6\">rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta ja esitettiin sijoit<span class=\"_ _0\"></span>ettuna omana p\u00e4\u00e4omana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e7\">out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6e8\">lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs40d\">Likvidit<span class=\"_ _0\"></span>eettiasema </div><div class=\"gs79\"><table class=\"s w895 h108\" id=\"_c50d3eee-e53d-49c0-b2e5-251041ae6304\"><tr><td class=\"c n x18b y1be7 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1be7 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y1be7 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be8 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb3 y1be8 wd1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb4 y1be8 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be9 w897 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb5 y1be9 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb6 y1be9 w724 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bea w898 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sit<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>a pitk<span class=\"_ _0\"></span>\u00e4aikainen<span class=\"_ _d\"></span> nostamat<span class=\"_ _d\"></span>on luo<span class=\"_ _d\"></span>ttolimiitti<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb7 y1bea w899 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">20<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb8 y1bea we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1beb ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orollist<span class=\"_ _0\"></span>en v<span class=\"_ _d\"></span>elkojen tak<span class=\"_ _0\"></span>aisinma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sut seuraavi<span class=\"_ _0\"></span>en 12 kk:n<span class=\"_ _d\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y1bec w89a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">aikana<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb9 y1bec w89b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcba y1bec w89c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bed w89d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbb y1bed we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbc y1bed w89e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>2,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bee ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orollist<span class=\"_ _0\"></span>en v<span class=\"_ _d\"></span>elkojen tak<span class=\"_ _0\"></span>aisinma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sut seuraavi<span class=\"_ _0\"></span>en 12 kk:n<span class=\"_ _d\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y1bef w89f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">aikana, Car<span class=\"_ _d\"></span>got<span class=\"_ _0\"></span>ec-kon<span class=\"_ _0\"></span>serni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbd y1bef w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbe y1bef w8a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w8a1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls24 ws37\">Lik<span class=\"_ _4\"></span>viditeettia<span class=\"_ _4\"></span>sema<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbf y1873 w8a2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">435,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc0 y1873 w423 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">231,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ec\">Lainojen j\u00e4lleenr<span class=\"_ _0\"></span>ahoitusriski\u00e4 eli riski\u00e4 siit\u00e4, ett\u00e4 liian suuri osa k<span class=\"_ _d\"></span>onsernin lainoista tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws45 gs6ed\">luott<span class=\"_ _d\"></span>olimiiteist\u00e4 er\u00e4\u00e4ntyy ajanjak<span class=\"_ _0\"></span>sona, jolloin lainojen j\u00e4lleenrahoitus on taloudellisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ee\">tai sopimuksel<span class=\"_ _0\"></span>lisesti ep\u00e4edullista, minimoidaan tasapaino<span class=\"_ _0\"></span>ttamalla lainojen tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6ef\">luott<span class=\"_ _d\"></span>olimiittien er\u00e4\u00e4ntymisaikataul<span class=\"_ _0\"></span>uja sek\u00e4 pit\u00e4m\u00e4ll\u00e4 lainojen sopimusehdot riitt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f0\">joustavina. Kalmarin k<span class=\"_ _0\"></span>ahdenv\u00e4lise<span class=\"_ _d\"></span>t pankkilainasopimukset sek\u00e4 v<span class=\"_ _0\"></span>almiusluott<span class=\"_ _d\"></span>olimiitti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f1\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t yhti\u00f6n p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta rajoitta<span class=\"_ _0\"></span>van finanssik<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiehdon. Ehdon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f2\">mukaan k<span class=\"_ _d\"></span>onsernin netto<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>ojen suhde omaan p\u00e4\u00e4omaan (<span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkaantumisast<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>) </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f3\">tulee olla alle 125 pr<span class=\"_ _d\"></span>osenttia. K<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiehdon rikkominen v<span class=\"_ _d\"></span>oi johtaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f4\">rahoitussopimusten ennenaik<span class=\"_ _0\"></span>aiseen p\u00e4\u00e4tt\u00e4miseen. Finanssik<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enantti test<span class=\"_ _0\"></span>ataan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f5\">jokaisen kvartaalin lopussa. Johdon n\u00e4k<span class=\"_ _d\"></span>emyksen mukaan k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f6\">likviditee<span class=\"_ _0\"></span>ttitilanne on hyv<span class=\"_ _0\"></span>\u00e4 eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole merkitt\u00e4vi\u00e4 rahoituk<span class=\"_ _d\"></span>sen saatavuut<span class=\"_ _0\"></span>een </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6f7\">tai j\u00e4lleenrahoituk<span class=\"_ _d\"></span>seen liitty<span class=\"_ _4\"></span>vi\u00e4 riskik<span class=\"_ _d\"></span>eskittymi\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls5 ws0 gs13a\">Seuraavissa t<span class=\"_ _0\"></span>auluk<span class=\"_ _d\"></span>oissa on esitetty rahoitus<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>ojen ja j<span class=\"_ _4\"></span>ohdannaisinstrumenttien sopimusperust<span class=\"_ _d\"></span>einen maturiteettianal<span class=\"_ _d\"></span>yysi. Luvut kuv<span class=\"_ _d\"></span>aavat disk<span class=\"_ _d\"></span>onttaama<span class=\"_ _0\"></span>ttomia kassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja.<span class=\"_ _4\"></span> <span class=\"_ _0\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs296\">Rahoitusv<span class=\"_ _d\"></span>elk<span class=\"_ _d\"></span>ojen ja johdannaisinstrumenttien maturitee<span class=\"_ _0\"></span>ttijakauma<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w8a3 h109\" id=\"_004599d8-6f1a-4daa-a57a-6a98cc44ea9f\"><tr><td class=\"t m0 x1aa h47 y1bf0 ff10 fs22 fc3 sc0 ls12a ws141\">3<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>.1<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bf1 w127 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc1 y1bf1 w4dc hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc2 y1bf1 w8a4 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc3 y1bf1 w8a5 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2027<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc4 y1bf1 w8a6 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2028<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc5 y1bf1 w2f9 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2<span class=\"_ _4\"></span>029<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc6 y1bf1 w8a7 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd4 wseb\">203<span class=\"_ _4\"></span>0\u2013<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc7 y1bf1 w71e hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">Yhtee<span class=\"_ _0\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bf2 ff11 fs4 fc3 sc0 ls21 ws34\">Johdannaiset<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1bf3 w8a8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>stamak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc8 y1bf3 w8a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-1 6<span class=\"_ _4\"></span>29<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc9 y1bf3 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcca y1bf3 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccb y1bf3 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccc y1bf3 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccd y1bf3 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcce y1bf3 w308 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-1 62<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1bf4 w8aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>anmaksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccf y1bf4 w2bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span> 6<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd0 y1bf4 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd1 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd2 y1bf4 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd3 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd4 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd5 y1bf4 w8ab ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span> 6<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bf5 w8ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd6 y1bf5 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd7 y1bf5 w67 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd8 y1bf5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd9 y1bf5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcda y1bf5 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdb y1bf5 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdc y1bf5 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bf6 ff11 fs4 fc3 sc0 ls30 ws43\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1bf7 ff11 fs4 fc3 sc0 ls20 ws33\">Rahoituslaitoslainojen ja muiden k<span class=\"_ _d\"></span>orollisten<span class=\"_ _d\"></span> velkojen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w8ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdd y18c4 w8ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcde y18c4 w8af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdf y18c4 w8b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-99,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce0 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce1 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce2 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce3 y18c4 w8b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w8b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokrasopimusv<span class=\"_ _d\"></span>elkojen<span class=\"_ _0\"></span> lyhenn<span class=\"_ _d\"></span>ykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce4 y18a5 w8b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>6,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce5 y18a5 w8b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce6 y18a5 w8b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce7 y18a5 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-8<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce8 y18a5 w8b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce9 y18a5 w8b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcea y18a5 w8b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w8b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xceb y18a6 w8ba ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcec y18a6 w8bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xced y18a6 w41b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcee y18a6 we0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcef y18a6 w3b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf0 y18a6 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf1 y18a6 w8bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-33<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w8bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut korotto<span class=\"_ _4\"></span>mat ve<span class=\"_ _4\"></span>lat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf2 y18e4 w8be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf3 y18e4 w8b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf4 y18e4 w8bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf5 y18e4 w8c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf6 y18e4 w8c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf7 y18e4 w8c2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf8 y18e4 w8c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w8c4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> ja kor<span class=\"_ _0\"></span>ottoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf9 y18c5 w8c5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfa y18c5 w8c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfb y18c5 w8c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfc y18c5 w4be ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfd y18c5 w8c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfe y18c5 w8c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcff y18c5 w8ca ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws143\">-<span class=\"_ _4\"></span>61<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd00 y1873 w8cb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-20<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd01 y1873 w8c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd02 y1873 w8cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd03 y1873 w8cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd04 y1873 w8ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd05 y1873 w8c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd06 y1873 w8cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>61<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w8d0 h10a\" id=\"_5ebfe9aa-eec2-485e-b5f4-1f96c0aef2f2\"><tr><td class=\"t m0 x1aa h47 y1bf8 ff10 fs22 fc3 sc0 lsd1 wse8\">31.12.<span class=\"_ _4\"></span>2023<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bfa w127 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc1 y1bfa w8d1 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls106 ws11d\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd07 y1bfa w2a8 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">202<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd08 y1bfa w8d2 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2<span class=\"_ _4\"></span>026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd09 y1bfa w8d3 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2027<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0a y1bfa w8d4 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2028<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0b y1bfa w8d5 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">202<span class=\"_ _4\"></span>9\u2013<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0c y1bfa w8d6 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 lsd1 wse8\">Yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bfb ff11 fs4 fc3 sc0 ls21 ws34\">Johdannaiset<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1bfc w8d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>stamak<span class=\"_ _d\"></span>sut, Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0d y1bfc w8d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0e y1bfc w339 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0f y1bfc w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd10 y1bfc w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd11 y1bfc we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd12 y1bfc we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd13 y1bfc w8d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y1afb w8da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>anmaksut,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-kons<span class=\"_ _0\"></span>erni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd14 y1afb w8db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">569,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd15 y1afb w3f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd16 y1afb w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd17 y1afb w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd18 y1afb we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd19 y1afb we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1a y1afb w8dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bfd w8ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1b y1bfd w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1c y1bfd w18b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1d y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1e y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1f y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd20 y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd21 y1bfd w8dd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bfe ff11 fs4 fc3 sc0 ls30 ws43\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y188b w8de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahoituslaitoslainojen ja muiden k<span class=\"_ _d\"></span>orollisten<span class=\"_ _d\"></span> velkojen<span class=\"_ _d\"></span> lyhennyk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd22 y188b w890 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd23 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd24 y188b w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd25 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd26 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd27 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd28 y188b w8df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsaf wsc2\">-63,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c3 w8b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokrasopimusv<span class=\"_ _d\"></span>elkojen<span class=\"_ _0\"></span> lyhenn<span class=\"_ _d\"></span>ykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd29 y18c3 w8e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>4,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2a y18c3 w8e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-12<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2b y18c3 w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2c y18c3 w644 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-8<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2d y18c3 w8e2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2e y18c3 w8e3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2f y18c3 w2ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-78<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c4 w8e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Lainat ja<span class=\"_ _d\"></span> konsernitiliv<span class=\"_ _d\"></span>elat, Cargo<span class=\"_ _d\"></span>tec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd30 y18c4 w8e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>2,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd31 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd32 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd33 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd34 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd35 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd36 y18c4 w8e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>12,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a5 w8b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd37 y18a5 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd38 y18a5 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd39 y18a5 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3a y18a5 w63c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3b y18a5 w3b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3c y18a5 w8e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3d y18a5 w8e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-12<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w8bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut korotto<span class=\"_ _4\"></span>mat ve<span class=\"_ _4\"></span>lat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6c y18a6 w8e9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>67<span class=\"_ _d\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3e y18a6 w2b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-26<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3f y18a6 w8ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd40 y18a6 w8eb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">-<span class=\"_ _d\"></span>15,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd41 y18a6 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd42 y18a6 w8ec ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-10,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd43 y18a6 w8ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w8ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Ost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elat ja muut<span class=\"_ _d\"></span> koro<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd44 y18a7 w6bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd45 y18a7 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd46 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd47 y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd48 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd49 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4a y18a7 w8ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w8c4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> ja kor<span class=\"_ _0\"></span>ottoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4b y18c5 w8f0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-315<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4c y18c5 w1d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _4\"></span>41<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4d y18c5 w8f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4e y18c5 w509 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4f y18c5 w8f2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-16,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd50 y18c5 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd51 y18c5 w8f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-516,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd52 y1873 w8f4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-313,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd53 y1873 w8f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _93\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd54 y1873 w8f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd55 y1873 w509 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd56 y1873 w8f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-<span class=\"_ _d\"></span>16,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd57 y1873 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd58 y1873 w8f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">-<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Luo<span class=\"_ _d\"></span>tto- ja vastapuoliriski<span class=\"_ _2e6\"> </span>Luo<span class=\"_ _d\"></span>ttoriski realisoituu, kun v<span class=\"_ _0\"></span>astapuoli ei t\u00e4yt<span class=\"_ _0\"></span>\u00e4 rahoitus- tai asiakassopimuk<span class=\"_ _d\"></span>sen mukaisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteitaan, johtaen K<span class=\"_ _0\"></span>almarille aiheutuviin taloudel<span class=\"_ _0\"></span>lisiin tappioihin. Operatiiviseen t<span class=\"_ _d\"></span>oimintaan liittyvist\u00e4 luott<span class=\"_ _0\"></span>orisk<span class=\"_ _d\"></span>eist\u00e4 ja niiden hallinnasta vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t. K<span class=\"_ _d\"></span>onsernilla ei ole merkitt\u00e4<span class=\"_ _d\"></span>vi\u00e4 luottoriskik<span class=\"_ _d\"></span>eskittymi\u00e4, kosk<span class=\"_ _0\"></span>a sill\u00e4 on monipuolinen ja laaja asiakaskunt<span class=\"_ _0\"></span>a, joka on jakautunut eri puolille maailmaa. Asiakassopimuk<span class=\"_ _0\"></span>siin liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4 p<span class=\"_ _d\"></span>yrit\u00e4\u00e4n v\u00e4hent<span class=\"_ _0\"></span>\u00e4m\u00e4\u00e4n k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 myyntisopimuk<span class=\"_ _0\"></span>sissa maksueh<span class=\"_ _0\"></span>toja, jotka perustuv<span class=\"_ _d\"></span>at ennakkomak<span class=\"_ _d\"></span>suihin, pankkitakauk<span class=\"_ _0\"></span>siin ja muihin takauk<span class=\"_ _0\"></span>siin. Luo<span class=\"_ _d\"></span>ttotappio- ja v\u00e4\u00e4rink<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6srisk<span class=\"_ _0\"></span>ej\u00e4 seurataan k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 hyv\u00e4k<span class=\"_ _d\"></span>si asiakasyrityksist<span class=\"_ _0\"></span>\u00e4 saata<span class=\"_ _0\"></span>via luott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elpoisuustietoja. Suuriin kauppoihin liittyv\u00e4<span class=\"_ _0\"></span>t luott<span class=\"_ _d\"></span>oriskit pyrit\u00e4\u00e4n jakamaan pankkien, v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>kuutus<span class=\"_ _0\"></span>yhti\u00f6iden ja vientitakuulait<span class=\"_ _d\"></span>osten kanssa. Myyntisaamisista, saamisten ik\u00e4jak<span class=\"_ _0\"></span>aumasta sek\u00e4 luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksista on esit<span class=\"_ _d\"></span>etty lis\u00e4tiet<span class=\"_ _0\"></span>oja liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset.<span class=\"_ _2e6\"> </span>Rahoitusk<span class=\"_ _d\"></span>omitea valitsee finanssiv<span class=\"_ _d\"></span>astapuolet ja niille aset<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>at enimm\u00e4issijoitusm\u00e4\u00e4r\u00e4t yhti\u00f6iden v<span class=\"_ _d\"></span>akavar<span class=\"_ _0\"></span>aisuuden ja luott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elpoisuuden perusteel<span class=\"_ _0\"></span>la. Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksikk<span class=\"_ _d\"></span>\u00f6 seuraa vast<span class=\"_ _0\"></span>apuolirisk<span class=\"_ _0\"></span>ej\u00e4 aktiivisesti ja v<span class=\"_ _0\"></span>oi tarvittaessa poistaa v<span class=\"_ _0\"></span>astapuolen hyv<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _d\"></span>ytt\u00e4vien listal<span class=\"_ _d\"></span>ta v\u00e4litt\u00f6m\u00e4sti. V<span class=\"_ _2\"></span>ain suure<span class=\"_ _0\"></span>t rahoituslait<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t, joilla on k<span class=\"_ _d\"></span>orkea luo<span class=\"_ _0\"></span>ttoluokitus, h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>yt\u00e4\u00e4n vastapuoliksi. Kassav<span class=\"_ _d\"></span>arojen sijoittamisessa ja rahoitusinstrumenttien kaupank<span class=\"_ _0\"></span>\u00e4ynniss\u00e4 h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>yt\u00e4\u00e4n ainoastaan rahoitusk<span class=\"_ _d\"></span>omitean v<span class=\"_ _0\"></span>ahvistama<span class=\"_ _0\"></span>t vastapuole<span class=\"_ _d\"></span>t.<span class=\"_ _2e6\"> </span>Johdannaisv<span class=\"_ _0\"></span>arojen ja -<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k\u00e4<span class=\"_ _0\"></span>yv\u00e4t arv<span class=\"_ _d\"></span>ot esite<span class=\"_ _d\"></span>t\u00e4\u00e4n bruttona, k<span class=\"_ _0\"></span>oska net<span class=\"_ _0\"></span>otuk<span class=\"_ _d\"></span>seen liittyv\u00e4t IFR<span class=\"_ _0\"></span>S-kriteerit eiv<span class=\"_ _d\"></span>\u00e4t t\u00e4yty<span class=\"_ _2\"></span>. Kalmarilla on johdannaispositioita useiden pankkien kanssa, ja niihin liittyviin transaktioihin so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan ISD<span class=\"_ _d\"></span>A<span class=\"_ _d\"></span>-sopimusta, j<span class=\"_ _4\"></span>oka mahdollistaa av<span class=\"_ _d\"></span>oinna olevien erien sel<span class=\"_ _d\"></span>vitt\u00e4misen net<span class=\"_ _0\"></span>ottamal<span class=\"_ _0\"></span>la sopimuksen eh<span class=\"_ _0\"></span>tojen mukaisesti, esimerkiksi k<span class=\"_ _d\"></span>onkurssitilant<span class=\"_ _0\"></span>eessa. ISD<span class=\"_ _d\"></span>A<span class=\"_ _4\"></span>:n salliman ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tuksen j\u00e4lk<span class=\"_ _d\"></span>een j<span class=\"_ _4\"></span>\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>va vastapuoliriski oli tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6she<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>ell\u00e4 3,<span class=\"_ _2\"></span>1 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: 3,5<span class=\"_ _0\"></span>) miljoonaa euroa Kalmaril<span class=\"_ _0\"></span>le. Johdannaisv<span class=\"_ _0\"></span>aroihin liittyv<span class=\"_ _0\"></span>\u00e4 luott<span class=\"_ _d\"></span>oriski arvioidaan alhaiseksi.<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>aroihin liittyv<span class=\"_ _d\"></span>\u00e4 suurin ma<span class=\"_ _4\"></span>hdollinen luo<span class=\"_ _d\"></span>ttoriski rajoittuu rahav<span class=\"_ _d\"></span>arojen kirjanpitoarv<span class=\"_ _d\"></span>oon. Kalmarin tyt\u00e4ryhti\u00f6t tal<span class=\"_ _0\"></span>letta<span class=\"_ _d\"></span>vat ylim\u00e4\u00e4r\u00e4iset r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>hav<span class=\"_ _d\"></span>aransa s\u00e4\u00e4nn\u00f6llisesti Kalmarin k<span class=\"_ _d\"></span>onsernirahoituksen til<span class=\"_ _0\"></span>eille. N\u00e4in v<span class=\"_ _d\"></span>armistetaan riitt\u00e4<span class=\"_ _d\"></span>v\u00e4 n\u00e4kyvy<span class=\"_ _4\"></span>ys ja riskienhal<span class=\"_ _0\"></span>linta k<span class=\"_ _d\"></span>onsernin rahav<span class=\"_ _0\"></span>aroihin lii<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>en. Johdon arvion mukaan likviditee<span class=\"_ _0\"></span>ttireservien sijoituk<span class=\"_ _0\"></span>siin ei ole odot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vissa merkitt\u00e4vi\u00e4 l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappioita. T<span class=\"_ _6\"></span>aseen ulkopuolisiin asiakasrahoitus<span class=\"_ _0\"></span>- ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsaamisiin liittyv\u00e4<span class=\"_ _d\"></span>t saamiset ov<span class=\"_ _d\"></span>at vakuudellisia, ja n\u00e4in oll<span class=\"_ _0\"></span>en niihin liittyv\u00e4 luo<span class=\"_ _d\"></span>ttoriski arvioidaan alhaiseksi<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta ja esitettiin sijoit<span class=\"_ _0\"></span>ettuna omana p\u00e4\u00e4omana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitushallinnon toiminnal<span class=\"_ _d\"></span>linen riski<span class=\"_ _2e6\"> </span>Rahoitushallinnon t<span class=\"_ _0\"></span>oiminnallisen riskienhallinnan ta<span class=\"_ _d\"></span>voitteena on el<span class=\"_ _0\"></span>iminoida tilant<span class=\"_ _0\"></span>eet, joissa puutteellisist<span class=\"_ _0\"></span>a rahoituk<span class=\"_ _0\"></span>sen val<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ontaj\u00e4rjestelmist\u00e4 tai t<span class=\"_ _d\"></span>oimintata<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oista aiheutuu k<span class=\"_ _d\"></span>onsernille tappioita tai jotka lis\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t rahoitusriskien k<span class=\"_ _d\"></span>okonaism\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4. Riski\u00e4 minimoidaan pit\u00e4m\u00e4ll\u00e4 k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n ammattitaito k<span class=\"_ _d\"></span>orkeal<span class=\"_ _0\"></span>la tasolla, kuvaamalla ja dokumen<span class=\"_ _0\"></span>toimalla ru<span class=\"_ _0\"></span>tiinit sek\u00e4 ty<span class=\"_ _d\"></span>\u00f6teht\u00e4<span class=\"_ _d\"></span>vien organisoinnilla.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ransaktioihin liittyvi\u00e4 risk<span class=\"_ _0\"></span>ej\u00e4 minimoidaan limiittiseurannalla, markkina-<span class=\"_ _2e6\"> </span>arv<span class=\"_ _0\"></span>ostuksil<span class=\"_ _0\"></span>la, p\u00e4ivitt\u00e4isell\u00e4 kauppojen vah<span class=\"_ _0\"></span>vistusten seur<span class=\"_ _0\"></span>annalla sek\u00e4 s\u00e4\u00e4nn\u00f6llisel<span class=\"_ _0\"></span>l\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisarvioinnilla.<span class=\"_ _2e6\"> </span>P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>enteen hallin<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin p\u00e4\u00e4oman hallinnan tav<span class=\"_ _d\"></span>oitteena on varmist<span class=\"_ _0\"></span>aa k<span class=\"_ _d\"></span>onsernin toimin<span class=\"_ _0\"></span>taedell<span class=\"_ _d\"></span>ytykset kaikissa ol<span class=\"_ _0\"></span>osuht<span class=\"_ _0\"></span>eissa ja s\u00e4il<span class=\"_ _d\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4omakustannusten kannal<span class=\"_ _d\"></span>ta optimaalinen p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne. Osakk<span class=\"_ _d\"></span>eenomistajat p\u00e4\u00e4tt\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enteen tav<span class=\"_ _d\"></span>oitteista, ja hallitus seur<span class=\"_ _0\"></span>aa p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta s\u00e4\u00e4nn\u00f6llisesti.<span class=\"_ _2e6\"> </span>P\u00e4\u00e4omarak<span class=\"_ _d\"></span>enteen tunnusl<span class=\"_ _0\"></span>ukuna seurat<span class=\"_ _0\"></span>aan netto<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elkaantumisast<span class=\"_ _d\"></span>etta eli k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan suhdetta omaan p\u00e4\u00e4omaan. K<span class=\"_ _d\"></span>oroll<span class=\"_ _0\"></span>inen netto<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elka lask<span class=\"_ _d\"></span>etaan v\u00e4hen<span class=\"_ _0\"></span>t\u00e4m\u00e4ll\u00e4 k<span class=\"_ _d\"></span>orollisten v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen summasta k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>liset saamiset, muk<span class=\"_ _0\"></span>aan lukien raha<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>at ja pankkisaamiset. T<span class=\"_ _2\"></span>unnusluvun arv<span class=\"_ _d\"></span>ot on esitetty al<span class=\"_ _0\"></span>la ole<span class=\"_ _0\"></span>vassa taul<span class=\"_ _0\"></span>uk<span class=\"_ _d\"></span>ossa<span class=\"_ _2e6\"> </span><span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>linen nett<span class=\"_ _0\"></span>o<span class=\"_ _d\"></span>velk<span class=\"_ _0\"></span>a </div><div class=\"gs79\"><table class=\"s w8f8 h10c\" id=\"_82525a59-c266-4084-b1b8-536d1ab2bcd0\"><tr><td class=\"c n x18b y1bff w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1bff w896 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y1bff w99 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c00 w8f9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">La<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>at ja m<span class=\"_ _4\"></span>uu<span class=\"_ _4\"></span>t korol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd59 y1c00 wd1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">340,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x611 y1c00 w8fa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">1<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xd5a h8 y1c01 ff11 fs4 fc3 sc0 ls21 ws34\">Lainoihin<span class=\"_ _0\"></span> ja muihin<span class=\"_ _d\"></span> korol<span class=\"_ _0\"></span>lisiin<span class=\"_ _0\"></span> vel<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oihin s<span class=\"_ _0\"></span>is\u00e4l<span class=\"_ _0\"></span>tyv\u00e4t<span class=\"_ _d\"></span> </td><td></td><td></td></tr><tr><td class=\"c n xd5b y18e1 w8fb ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd5c y18e1 w3f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd5d y18e1 w8fc ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e2 w8e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Lainat ja<span class=\"_ _d\"></span> konsernitiliv<span class=\"_ _d\"></span>elat, Cargo<span class=\"_ _d\"></span>tec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd5e y18e2 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd5f y18e2 w8fd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1996 w8fe ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut k<span class=\"_ _d\"></span>orollise<span class=\"_ _0\"></span>t saamis<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd60 y1996 w1d0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd61 y1996 w8ff ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y18a5 w900 he3\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut k<span class=\"_ _d\"></span>orollise<span class=\"_ _0\"></span>t saamis<span class=\"_ _0\"></span>et,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd62 y18a5 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd63 y18a5 w1be ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w901 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd64 y18a6 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd65 y18a6 w902 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd66 y18a7 w903 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>60<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd67 y18a7 w1c4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-<span class=\"_ _4\"></span>82,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w904 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orollinen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vel<span class=\"_ _0\"></span>ka<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd68 y18c5 w905 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa3 wsb6\">76<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd69 y18c5 w906 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w907 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">Oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd6a y1890 w908 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsaf wsc2\">638,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd6b y1890 w909 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">818<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w90a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Netto<span class=\"_ _d\"></span>velkaan<span class=\"_ _0\"></span>tumisaste<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd6c y1873 w90b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">11<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9 %<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd6d y1873 w90c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls12c ws144\">N<span class=\"_ _4\"></span>/A<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w90d hc3\" id=\"_1e09bf5e-f5d0-40b4-84f1-22c3cde97773\"><tr><td class=\"c n x18b y19b8 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd6e y19b8 w90e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24</div></td><td class=\"c n xd6f y19b8 w90f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201331.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afe w910 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Liik<span class=\"_ _d\"></span>evo<span class=\"_ _0\"></span>itto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd70 y1afe w911 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">17<span class=\"_ _d\"></span>4,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd71 y1afe w912 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w1a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Poi<span class=\"_ _4\"></span>stot ja a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>lent<span class=\"_ _4\"></span>um<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd72 y18e4 w1a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">65,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd73 y18e4 w1a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w913 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsa1 wsb4\">E<span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>IT<span class=\"_ _4\"></span>DA<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd74 y18c5 w914 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">240,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd75 y18c5 w24e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w915 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orollinen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vel<span class=\"_ _0\"></span>ka<span class=\"_ _0\"></span> / EBITD<span class=\"_ _d\"></span>A<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd76 y1873 w715 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd77 y1873 w90c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls12c ws144\">N<span class=\"_ _4\"></span>/A<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs700\">K<span class=\"_ _d\"></span>orollinen ne<span class=\"_ _0\"></span>tto<span class=\"_ _d\"></span>velka / EBI<span class=\"_ _0\"></span>TD<span class=\"_ _d\"></span>A<span class=\"_ _4\"></span>, viimeiset 12 kk on lask<span class=\"_ _d\"></span>ettu k\u00e4<span class=\"_ _0\"></span>ytt\u00e4en 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs701\">tilant<span class=\"_ _0\"></span>een to<span class=\"_ _0\"></span>teutunutta ne<span class=\"_ _d\"></span>ttov<span class=\"_ _d\"></span>elkaa ja EBITD<span class=\"_ _d\"></span>Aa viimeisel<span class=\"_ _d\"></span>t\u00e4 12 kuukaudel<span class=\"_ _0\"></span>ta. EBITD<span class=\"_ _d\"></span>A </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs2ee\">hein\u00e4-joulukuun ajal<span class=\"_ _d\"></span>ta on esitetty t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuneilla luvuil<span class=\"_ _0\"></span>la ja aiemmat kaude<span class=\"_ _0\"></span>t carve-out<span class=\"_ _d\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs2ef\">perusteisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs702\">Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs703\">rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta ja esitettiin sijoit<span class=\"_ _0\"></span>ettuna omana p\u00e4\u00e4omana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs704\">out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs705\">lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "V<span class=\"_ _2\"></span>aluuttariskit<span class=\"_ _2e6\"> </span>Kansainv<span class=\"_ _d\"></span>\u00e4lisen liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tansa vuoksi k<span class=\"_ _d\"></span>onserni al<span class=\"_ _d\"></span>tistuu valuuttakurssiv<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>usta aiheutuville risk<span class=\"_ _d\"></span>eille. Huoma<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a osuus liike<span class=\"_ _d\"></span>vaihdosta ja tuotannon kul<span class=\"_ _0\"></span>uista muodostuu vieraissa v<span class=\"_ _0\"></span>aluutoissa, erityisesti Yhdys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>tain dollareissa.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttariskien hallinnan tav<span class=\"_ _d\"></span>oitteena on suojata k<span class=\"_ _d\"></span>onsernin liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminta valuutt<span class=\"_ _0\"></span>akurssien muutok<span class=\"_ _d\"></span>silta ja an<span class=\"_ _d\"></span>taa liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6ille aikaa r<span class=\"_ _d\"></span>eagoida ja mukautua v<span class=\"_ _0\"></span>aluuttakurssitason v<span class=\"_ _d\"></span>aihteluun. V<span class=\"_ _2\"></span>aluuttapositiot, jotk<span class=\"_ _0\"></span>a muodostuva<span class=\"_ _0\"></span>t sito<span class=\"_ _d\"></span>vien myynti-<span class=\"_ _d\"></span>, osto- ja r<span class=\"_ _0\"></span>ahoitussopimusten kassa<span class=\"_ _d\"></span>virroista (<span class=\"_ _d\"></span>transaktioriski)<span class=\"_ _d\"></span>, suojataan k<span class=\"_ _d\"></span>okonaisuudessaan. Muita eritt<span class=\"_ _0\"></span>\u00e4in todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isi\u00e4 kassavirtoja v<span class=\"_ _d\"></span>oidaan suojata, mik\u00e4li Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksikk<span class=\"_ _d\"></span>\u00f6 ja liike<span class=\"_ _d\"></span>toimintayk<span class=\"_ _d\"></span>sikk\u00f6 t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eav<span class=\"_ _0\"></span>at suojaustoimet t<span class=\"_ _0\"></span>arpeellisek<span class=\"_ _0\"></span>si. Liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t raportoiv<span class=\"_ _0\"></span>at riskipositionsa k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6lle ja suojaav<span class=\"_ _0\"></span>at ne k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 termiinisopimuk<span class=\"_ _0\"></span>silla. Maissa, joissa valuuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 suojautumista on rajoit<span class=\"_ _0\"></span>ettu, v<span class=\"_ _0\"></span>aluuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 v<span class=\"_ _d\"></span>oidaan suojautua my<span class=\"_ _d\"></span>\u00f6s valuuttam\u00e4\u00e4r\u00e4isil<span class=\"_ _0\"></span>l\u00e4 lainoilla ja tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>silla.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttasuojauksiin so<span class=\"_ _d\"></span>velle<span class=\"_ _d\"></span>taan p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti raha<span class=\"_ _d\"></span>virran suojauslasken<span class=\"_ _0\"></span>taa. Kalmarin suojauslask<span class=\"_ _d\"></span>entamallissa spot<span class=\"_ _2\"></span>-kurssin muutoksesta joh<span class=\"_ _0\"></span>tuva osuus suojaa<span class=\"_ _0\"></span>van instrumentin k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on muutoksesta kirja<span class=\"_ _0\"></span>taan omaan p\u00e4\u00e4omaan sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4\u00e4n arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon, kunnes k<span class=\"_ _d\"></span>ertynyt voitt<span class=\"_ _d\"></span>o tai tappio tuloutet<span class=\"_ _0\"></span>aan samanaikaisesti suojatta<span class=\"_ _0\"></span>van er\u00e4n k<span class=\"_ _0\"></span>anssa. K<span class=\"_ _d\"></span>orkomuut<span class=\"_ _d\"></span>oksista aiheutuva k<span class=\"_ _0\"></span>\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutos on rajattu suojauslask<span class=\"_ _d\"></span>ennan ulk<span class=\"_ _0\"></span>opuolelle ja kirjat<span class=\"_ _0\"></span>aan suoraan tulok<span class=\"_ _0\"></span>seen. Suojauslask<span class=\"_ _0\"></span>enta aloite<span class=\"_ _d\"></span>taan, kun alla olev<span class=\"_ _d\"></span>a riski on tunnistettu ja Kalmar suojaa riskin. Suojauslask<span class=\"_ _d\"></span>enta lopet<span class=\"_ _0\"></span>etaan, kun suojatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a er\u00e4 kirjat<span class=\"_ _0\"></span>aan tulokseen. Suojauslask<span class=\"_ _d\"></span>entaa ei so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ta niiss\u00e4 tapauksissa, joissa Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _d\"></span>sikk\u00f6 arvioi lask<span class=\"_ _d\"></span>entata<span class=\"_ _0\"></span>van vaikutuk<span class=\"_ _d\"></span>sen tilikauden tulokseen k<span class=\"_ _d\"></span>onsernin kannal<span class=\"_ _0\"></span>ta merkitykse<span class=\"_ _0\"></span>tt\u00f6m\u00e4k<span class=\"_ _d\"></span>si.<span class=\"_ _2e6\"> </span>Kalmar al<span class=\"_ _d\"></span>tistuu valuuttarisk<span class=\"_ _d\"></span>eille, jo<span class=\"_ _0\"></span>tka muodostuva<span class=\"_ _0\"></span>t sek\u00e4 tase-erist\u00e4 ett\u00e4 t<span class=\"_ _0\"></span>aseen ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisista erist\u00e4. Al<span class=\"_ _d\"></span>la esitetyss\u00e4 taul<span class=\"_ _0\"></span>uk<span class=\"_ _d\"></span>ossa nettotaseriski kuv<span class=\"_ _d\"></span>aa riski\u00e4, joka muodostuu valuuttam\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4isist\u00e4 tase-erist\u00e4 ja nettoriski kuv<span class=\"_ _0\"></span>aa Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6n m\u00e4\u00e4rittelem\u00e4\u00e4 sek\u00e4 seur<span class=\"_ _d\"></span>aamaa avoin<span class=\"_ _d\"></span>ta kok<span class=\"_ _d\"></span>onaispositiota.<span class=\"_ _2e6\"> </span>Nettoriski <table class=\"s w6c8 h102\" id=\"_07019312-fb17-494c-b794-4fd1515ae489\"><tr><td class=\"t m0 x1aa h17 y1bcf ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19b8 w687 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19b8 w83e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19b8 w608 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19b8 w83f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19b8 w840 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19b8 w38f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afe w841 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc37 y1afe wf7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc38 y1afe w842 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc39 y1afe w843 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3a y1afe w5ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3b y1afe w5d3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3c y1afe we0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w844 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3d y18e4 w845 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3e y18e4 w846 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-148,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3f y18e4 w1a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc40 y18e4 w847 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">65,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc41 y18e4 w553 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc42 y18e4 w848 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w849 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc43 y18c5 w84a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls1c ws2f\">5,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc44 y18c5 w84b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc45 y18c5 w84c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">70,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc46 y18c5 w84d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">58,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc47 y18c5 w84e ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscc wse2\">42<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc48 y18c5 w84f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w850 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc49 y1890 wbd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4a y1890 w851 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4b y1890 w596 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-75<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4c y1890 w852 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>59,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4d y1890 w853 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4e y1890 w854 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">35<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4f y1873 w856 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc50 y1873 w857 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls5d ws73\">28,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc51 y1873 w858 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc52 y1873 w859 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc53 y1873 w85a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc54 y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w85b h103\" id=\"_10355d4b-0349-4942-9c5e-6843b142a3ec\"><tr><td class=\"t m0 x1aa h17 y1bd0 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19a4 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19a4 w687 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19a4 w83e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19a4 w608 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19a4 w83f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19a4 w840 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19a4 w38f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w841 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc55 y18a6 w85c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>49,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc56 y18a6 w7c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc57 y18a6 w85d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc58 y18a6 w1e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86c y18a6 w4a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc59 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w844 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5a y18a7 w85e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">1<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5b y18a7 w85f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>25<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5c y18a7 w687 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">58<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5d y18a7 w860 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">52,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5e y18a7 w861 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5f y18a7 w862 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w849 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc60 y18a8 w863 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">92<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc61 y18a8 w864 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>47,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc62 y18a8 w865 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">43,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc63 y18a8 w866 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">33<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc64 y18a8 w867 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">34<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc65 y18a8 w868 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">-<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w850 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc66 y18f4 w869 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-93,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc67 y18f4 w86a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc68 y18f4 w86b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc69 y18f4 w86c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">-<span class=\"_ _4\"></span>52,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6a y18f4 w86d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>40<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6b y18f4 w86e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6c y1873 w86f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6d y1873 w281 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">20,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6e y1873 w870 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">4,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6f y1873 w871 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc70 y1873 w872 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">-6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x21b y1873 w873 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table>Herkkyysanal<span class=\"_ _d\"></span>yysi<span class=\"_ _2e6\"> </span><table class=\"s w3a5 h104\" id=\"_3d2e6ff1-6db4-4aca-9add-6691deecb4a1\"><tr><td></td><td class=\"c n xc71 y1bd1 w874 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5b ws71\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>los<span class=\"_ _d\"></span> en<span class=\"_ _4\"></span>nen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc72 y1bd1 w875 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Laa<span class=\"_ _4\"></span>ja tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"c n x18b y1bd2 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc73 y1bd2 w4ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc74 y1bd2 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc75 y1bd2 w519 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc76 y1bd2 w876 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2<span class=\"_ _4\"></span>023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd3 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D va<span class=\"_ _4\"></span>hvis<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>u 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a2c w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc77 y1a2c w294 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc78 y1a2c w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc79 y1a2c w6b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7a y1a2c w878 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-9,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd4 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D h<span class=\"_ _4\"></span>eik<span class=\"_ _4\"></span>kene<span class=\"_ _4\"></span>e 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7b y1873 w65e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7c y1873 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7d y1873 w879 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7e y1873 w7e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table>K<span class=\"_ _d\"></span>onsernin nettoin<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>estoinneista eur<span class=\"_ _d\"></span>oalueen ulkopuolisiin tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6ihin aiheutuu lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia muun<span class=\"_ _d\"></span>toeroja k<span class=\"_ _d\"></span>onsernin omaan p\u00e4\u00e4omaan (<span class=\"_ _d\"></span>translaatioriski)<span class=\"_ _d\"></span>. T<span class=\"_ _2\"></span>ranslaatioriski\u00e4 lie<span class=\"_ _d\"></span>ven<span class=\"_ _0\"></span>t\u00e4\u00e4 taserak<span class=\"_ _d\"></span>enteen hal<span class=\"_ _0\"></span>linnointi sit<span class=\"_ _0\"></span>en, ett\u00e4 v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>luuttakur<span class=\"_ _0\"></span>ssien muutok<span class=\"_ _d\"></span>sen vaikutus velk<span class=\"_ _d\"></span>aan ja omaan p\u00e4\u00e4omaan on tasapainossa<span class=\"_ _4\"></span>. Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksikk<span class=\"_ _d\"></span>\u00f6 seuraa s\u00e4\u00e4nn\u00f6llisesti translaa<span class=\"_ _0\"></span>tiopositiota ja arvioi riskiposition mat<span class=\"_ _0\"></span>eriaalisuutta. V<span class=\"_ _2\"></span>aluutoista aiheutuv<span class=\"_ _0\"></span>an translaatioriskin v<span class=\"_ _d\"></span>aikutus k<span class=\"_ _d\"></span>onsernin netto<span class=\"_ _d\"></span>velkaan<span class=\"_ _0\"></span>tumisasteeseen ei ole merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4, eik\u00e4 translaatioriskin suojausta valuu<span class=\"_ _0\"></span>ttojen osal<span class=\"_ _d\"></span>ta ole katso<span class=\"_ _0\"></span>ttu tarpeellisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>ork<span class=\"_ _d\"></span>oriskit<span class=\"_ _2e6\"> </span>Markkinak<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en muutok<span class=\"_ _d\"></span>set vaikutta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t yhdistel<span class=\"_ _d\"></span>tyihin nettok<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oihin sek\u00e4 k<span class=\"_ _d\"></span>orollisten v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen, saamisten ja johdannaissopimusten k\u00e4<span class=\"_ _0\"></span>ypiin arv<span class=\"_ _0\"></span>oihin. K<span class=\"_ _d\"></span>orkoriskin hallinnan ta<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oitteena on v<span class=\"_ _d\"></span>\u00e4hent\u00e4\u00e4 k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>ojen muutok<span class=\"_ _0\"></span>sen vaikutusta tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, taseeseen ja raha<span class=\"_ _0\"></span>virtaan. Kalmarin k<span class=\"_ _d\"></span>orkoriski\u00e4 hallit<span class=\"_ _0\"></span>aan pit\u00e4m\u00e4ll\u00e4 rahoituserien k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen kork<span class=\"_ _d\"></span>osidonnaisuus (k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oduraatio<span class=\"_ _2\"></span>) rahoitusk<span class=\"_ _d\"></span>omitean m\u00e4\u00e4ritt\u00e4mien minimi- ja maksimitasojen rajoissa muuttamal<span class=\"_ _0\"></span>la laina- ja sijoitussalkun kiinte\u00e4- ja vaih<span class=\"_ _0\"></span>tuvak<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oisten lainojen suhdetta sek<span class=\"_ _0\"></span>\u00e4 k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentteja.<span class=\"_ _2e6\"> </span>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 k<span class=\"_ _d\"></span>onsernin taseessa kor<span class=\"_ _d\"></span>olliset v<span class=\"_ _0\"></span>elat oliva<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eens\u00e4 3<span class=\"_ _4\"></span>40<span class=\"_ _d\"></span>,9 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 25<span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>6) miljoonaa euroa, josta 2<span class=\"_ _d\"></span>49,<span class=\"_ _d\"></span>5 (50<span class=\"_ _d\"></span>,0<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa pitk\u00e4aikaisia vaih<span class=\"_ _0\"></span>tuvak<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oisia lainoja rahoituslaitok<span class=\"_ _d\"></span>silta ja 83<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>1 (78,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) miljoonaa euroa vuokrasopimusv<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oja. Loput 8,<span class=\"_ _d\"></span>3 (<span class=\"_ _d\"></span>13,3<span class=\"_ _d\"></span>) mil<span class=\"_ _4\"></span>joonaa euroa sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t k\u00e4yt<span class=\"_ _0\"></span>ettyj\u00e4 tililimiittej\u00e4 ja muita k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja. V<span class=\"_ _2\"></span>ertailukausi sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 konserni<span class=\"_ _0\"></span>tiliv<span class=\"_ _0\"></span>elkaa ja muita k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernil<span class=\"_ _d\"></span>ta. Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>ten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen k<span class=\"_ _d\"></span>orkosidonnaisuusaika oli 5 (N<span class=\"_ _d\"></span>/<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>) kuukautta ilman vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elkoja. K<span class=\"_ _d\"></span>oroll<span class=\"_ _0\"></span>isten v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttapositiot yll\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t merkitt\u00e4vimm\u00e4<span class=\"_ _d\"></span>t Kalmar<span class=\"_ _d\"></span>-yhti\u00f6iden v<span class=\"_ _d\"></span>aluuttavirra<span class=\"_ _0\"></span>t. T<span class=\"_ _6\"></span>aulukossa luvut on esit<span class=\"_ _d\"></span>etty bruttona sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en sek\u00e4 valuu<span class=\"_ _0\"></span>ttam\u00e4\u00e4r\u00e4t vier<span class=\"_ _d\"></span>aissa valuut<span class=\"_ _d\"></span>oissa ett\u00e4 vasta-<span class=\"_ _0\"></span>arvo<span class=\"_ _d\"></span>t ko<span class=\"_ _0\"></span>tivaluut<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span>Kalmarin tyt\u00e4ryhti\u00f6<span class=\"_ _d\"></span>t seuraava<span class=\"_ _0\"></span>t jatkuv<span class=\"_ _0\"></span>asti valuutt<span class=\"_ _0\"></span>ariskipositioitaan ja raport<span class=\"_ _0\"></span>oiva<span class=\"_ _0\"></span>t ne kuukausittain Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksik<span class=\"_ _d\"></span>\u00f6lle, joka on vastuussa k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisriskiposition seurannasta sek\u00e4 tunnist<span class=\"_ _0\"></span>ettujen riskipositioiden suojaamisesta<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttakurssien muutok<span class=\"_ _0\"></span>set v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at konsernin tul<span class=\"_ _0\"></span>okseen ja omaan p\u00e4\u00e4omaan. T<span class=\"_ _2\"></span>ulokseen v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at tilinp\u00e4\u00e4t\u00f6she<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>ell\u00e4 konserniyh<span class=\"_ _0\"></span>ti\u00f6iden taseissa ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vieraan v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at ja -<span class=\"_ _d\"></span>velat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en johdannaiset, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>ta suojauslask<span class=\"_ _d\"></span>entaa. Omaan p\u00e4\u00e4omaan vaikuttav<span class=\"_ _d\"></span>at johdannaiset, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>taan suojauslask<span class=\"_ _d\"></span>entaa. N\u00e4iden valuuttakurssimuut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sista johtuv<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon kirjatun v<span class=\"_ _d\"></span>aluuttakurssivaikutuk<span class=\"_ _d\"></span>sen od<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>etaan kumoutuvan p\u00e4inv<span class=\"_ _0\"></span>astaisella muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sella suojatta<span class=\"_ _d\"></span>vassa er\u00e4ss\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjattaessa. V<span class=\"_ _2\"></span>aluuttasuojausinstrumentit er\u00e4\u00e4ntyv<span class=\"_ _d\"></span>\u00e4t ja suojauskoht<span class=\"_ _d\"></span>eina olev<span class=\"_ _0\"></span>at raha<span class=\"_ _d\"></span>virrat to<span class=\"_ _0\"></span>teutuv<span class=\"_ _d\"></span>at seuraav<span class=\"_ _0\"></span>an vuoden kuluessa. Kalmar on tunnistanut seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>an valuutt<span class=\"_ _0\"></span>aparin merkitt\u00e4vimm\u00e4k<span class=\"_ _d\"></span>si ja sen osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta arvioinut vaikutuk<span class=\"_ _d\"></span>sia tulokseen sek\u00e4 laajaan tulokseen. Herkkyysanal<span class=\"_ _d\"></span>yysiss\u00e4 on olet<span class=\"_ _d\"></span>ettu, ett\u00e4 tyt\u00e4ryhti\u00f6iden raha<span class=\"_ _d\"></span>varat o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutassa.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin 26<span class=\"_ _4\"></span>4<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>7 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 377<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonan eur<span class=\"_ _0\"></span>on sijoitussalkku k<span class=\"_ _0\"></span>oostui p\u00e4\u00e4osin l<span class=\"_ _d\"></span>yhytaikaisista talle<span class=\"_ _d\"></span>tuksista ja pankkitileill\u00e4 ole<span class=\"_ _d\"></span>vista rahav<span class=\"_ _d\"></span>aroista. K<span class=\"_ _d\"></span>orollisia lainasaamisia oli yhteens\u00e4 0<span class=\"_ _d\"></span>,<span class=\"_ _2\"></span>7 (5,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>) miljoonaa euroa ja rahoitusleasingsaamisia 3,<span class=\"_ _d\"></span>4 (<span class=\"_ _d\"></span>0<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>) miljoonaa euroa. V<span class=\"_ _2\"></span>ertailukauden luvut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>onsernitilisaamisia ja muita k<span class=\"_ _d\"></span>orollisia saamisia Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernilta. Sijoitussalkun k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen k<span class=\"_ _d\"></span>orkosidonnaisuusaika oli all<span class=\"_ _0\"></span>e kuukauden (<span class=\"_ _2\"></span>alle kuukauden<span class=\"_ _d\"></span>).<span class=\"_ _2e6\"> </span>Herkkyysanal<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ysin perust<span class=\"_ _d\"></span>eella kork<span class=\"_ _d\"></span>otason yhden pr<span class=\"_ _0\"></span>osenttiyk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6n nousu<span class=\"_ _0\"></span>/lasku olisi v\u00e4hen<span class=\"_ _0\"></span>t\u00e4nyt<span class=\"_ _d\"></span>/ lis\u00e4nnyt nett<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okuluja 0<span class=\"_ _d\"></span>,<span class=\"_ _2\"></span>1 (31.<span class=\"_ _2\"></span>12.20<span class=\"_ _0\"></span>23: 1,<span class=\"_ _2\"></span>7) mil<span class=\"_ _4\"></span>joonaa euroa. T<span class=\"_ _2\"></span>ulok<span class=\"_ _0\"></span>sen herkkyyteen vaiku<span class=\"_ _0\"></span>ttav<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>aihtuv<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>orkoiset laina<span class=\"_ _d\"></span>t, lyhyt<span class=\"_ _0\"></span>aikaiset laina<span class=\"_ _0\"></span>t, lainasaamiset, talle<span class=\"_ _0\"></span>tukse<span class=\"_ _0\"></span>t, pankkitilit ja tililimiittien k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _d\"></span>. V<span class=\"_ _d\"></span>aikutus on lask<span class=\"_ _0\"></span>ettu vuositasoll<span class=\"_ _0\"></span>e olettaen, ett\u00e4 k<span class=\"_ _d\"></span>onsernin taserak<span class=\"_ _d\"></span>enne ei muutu.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vaikutus kirja<span class=\"_ _0\"></span>taan rahoituseriin, jot<span class=\"_ _d\"></span>en mahdo<span class=\"_ _4\"></span>llise<span class=\"_ _d\"></span>t muutokset l<span class=\"_ _d\"></span>yhyiss\u00e4 markkinakor<span class=\"_ _d\"></span>oissa voiv<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>aikuttaa k<span class=\"_ _d\"></span>onsernin rahoituskustannuksiin m<span class=\"_ _0\"></span>y<span class=\"_ _d\"></span>\u00f6s valuutt<span class=\"_ _0\"></span>asuojausten kautt<span class=\"_ _0\"></span>a. Jos k<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>oero eur<span class=\"_ _d\"></span>on ja Yhdysv<span class=\"_ _0\"></span>al<span class=\"_ _d\"></span>tain dollarin v\u00e4lill\u00e4 olisi le<span class=\"_ _d\"></span>ventyn<span class=\"_ _0\"></span>yt/k<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>entunut yhden prosen<span class=\"_ _0\"></span>ttiyksik<span class=\"_ _d\"></span>\u00f6n, rahoituserien nettokustannus olisi suuren<span class=\"_ _0\"></span>tunut/<span class=\"_ _2\"></span>pienentynyt 1,<span class=\"_ _2\"></span>1 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 2,<span class=\"_ _d\"></span>0<span class=\"_ _d\"></span>) miljoonaa euroa. Muiden valuuttaparien k<span class=\"_ _d\"></span>orkoer<span class=\"_ _0\"></span>on muutost<span class=\"_ _d\"></span>en vaikutukse<span class=\"_ _0\"></span>t olisivat v<span class=\"_ _d\"></span>\u00e4h\u00e4isi\u00e4 olettaen, ett\u00e4 k<span class=\"_ _d\"></span>onsernin nykyinen valuutt<span class=\"_ _0\"></span>apositio s\u00e4il<span class=\"_ _d\"></span>yisi ennallaan ja muutos tapahtuisi k<span class=\"_ _0\"></span>aikissa valuuttapar<span class=\"_ _d\"></span>eissa samansuuntaisesti.<span class=\"_ _2e6\"> </span>Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta, ja esitettiin sijoite<span class=\"_ _0\"></span>ttuna omana p\u00e4\u00e4omana carv<span class=\"_ _0\"></span>e-<span class=\"_ _2e6\"> </span>out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen saamist<span class=\"_ _d\"></span>en ja velk<span class=\"_ _d\"></span>ojen k<span class=\"_ _d\"></span>orontarkis<span class=\"_ _0\"></span>tuksen ajank<span class=\"_ _2\"></span>o<span class=\"_ _4\"></span>h<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span><table class=\"s w87a h105\" id=\"_ae0d06c9-64a7-4111-bb25-b0f4ebbc9ee3\"><tr><td class=\"t m0 x1d3 h17 y1bd5 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bd6 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7f y1bd6 w87b ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Alle 1 vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc80 y1bd6 w87c ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2f ws42\">1\u20135 vuotta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc81 y1bd6 w87d ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Yli 5 v<span class=\"_ _4\"></span>uott<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc82 y1bd6 w537 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls2e ws41\">Y<span class=\"_ _4\"></span>htee<span class=\"_ _4\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd7 ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y190d w87e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">korol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc83 y190d w2a1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">26<span class=\"_ _4\"></span>2,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc84 y190d w521 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc85 y190d we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc86 y190d w87f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd8 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikaise<span class=\"_ _d\"></span>t lainat<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y190f w880 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">rahoitu<span class=\"_ _4\"></span>slaitoksilta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc87 y190f w245 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc88 y190f w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc89 y190f w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8a y190f w881 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1999 w6ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8b y1999 w1e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-16<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8c y1999 w882 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">-<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8d y1999 w883 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-25<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8e y1999 w884 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd9 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1890 w885 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>**<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc8f y1890 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc90 y1890 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc91 y1890 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc92 y1890 w5bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w2e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Netto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc93 y1873 w886 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc94 y1873 w709 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-38,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc95 y1873 w887 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc96 y1873 w888 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls129 ws140\">-76<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w87a h106\" id=\"_b1f6e8ef-1701-4ae0-acd5-a2e1c7604629\"><tr><td class=\"t m0 x1d3 h17 y1bda ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bdb w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7f y1bdb w87b hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">Alle 1 vu<span class=\"_ _4\"></span>otta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc80 y1bdb w87c hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2f ws42\">1\u20135 vuotta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc81 y1bdb w87d hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls0 ws0\">Yli 5 v<span class=\"_ _4\"></span>uott<span class=\"_ _4\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc82 y1bdb w537 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls2e ws41\">Y<span class=\"_ _4\"></span>htee<span class=\"_ _4\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bdc ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bdd w87e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">korol<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>set sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _4\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc97 y1bdd w7dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc98 y1bdd w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc99 y1bdd w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9a y1bdd w7dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bde ff11 fs4 fc3 sc0 ls21 ws34\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1be0 w889 h107\"><div class=\"t m0 x188 h8 y1bdf ff11 fs4 fc3 sc0 ls99 wsaf\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t saamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9b y1be0 w88a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9c y1be0 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9d y1be0 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9e y1be0 w88b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _93\"></span>9<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be1 ff11 fs4 fc3 sc0 ls21 ws34\">Pitk<span class=\"_ _0\"></span>\u00e4aikais<span class=\"_ _0\"></span>et<span class=\"_ _d\"></span> l<span class=\"_ _4\"></span>ainat<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1be2 w880 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">rahoitu<span class=\"_ _4\"></span>slaitoksilta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc9f y1be2 w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca0 y1be2 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca1 y1be2 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca2 y1be2 w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be3 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca3 y1be3 w24a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca4 y1be3 w88d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-36<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca5 y1be3 w88e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca6 y1be3 w88f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be4 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1be5 w885 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>**<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca7 y1be5 w890 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca8 y1be5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xca9 y1be5 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcaa y1be5 w1bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-13<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1be6 ff11 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>taikai<span class=\"_ _0\"></span>set<span class=\"_ _d\"></span> lainat ja<span class=\"_ _d\"></span> m<span class=\"_ _4\"></span>uut<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1890 w891 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls30 ws43\">koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _4\"></span>, Carg<span class=\"_ _4\"></span>otec-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcab y1890 w892 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcac y1890 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcad y1890 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcae y1890 w892 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w2e3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls52 ws7e\">Netto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcaf y1873 w48a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb0 y1873 w673 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-36,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb1 y1873 w893 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-2<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x55e y1873 w894 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">123,3<span class=\"_ _2e6\"> </span></div></td></tr></table>* Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 rahavara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>** Sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 pankkitililimiitit<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs18a\">Muut markkinariskit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6bd\">Rahoitustoiminnon hal<span class=\"_ _0\"></span>linnoimien rahoitusriskien lis\u00e4k<span class=\"_ _0\"></span>si Kalmar al<span class=\"_ _d\"></span>tistuu raaka-aineiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws14 gs6be\">ja k<span class=\"_ _d\"></span>omponenttien hankinnasta johtuville hint<span class=\"_ _0\"></span>a- ja saata<span class=\"_ _0\"></span>vuusrisk<span class=\"_ _0\"></span>eille<span class=\"_ _0\"></span>. Liik<span class=\"_ _d\"></span>etoimint<span class=\"_ _0\"></span>ayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6bf\">o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vastuussa n\u00e4iden riskien tunnistamisest<span class=\"_ _0\"></span>a, hallinnasta ja mahdollisesta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c0\">suojaamisesta. Risk<span class=\"_ _0\"></span>ej\u00e4 pyrit<span class=\"_ _0\"></span>\u00e4\u00e4n hallitsemaan huolel<span class=\"_ _0\"></span>lisella toimi<span class=\"_ _0\"></span>ttajien valinnalla, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c1\">pitk\u00e4aikaisel<span class=\"_ _0\"></span>la yhteisty<span class=\"_ _d\"></span>\u00f6ll\u00e4 k<span class=\"_ _0\"></span>esk<span class=\"_ _d\"></span>eisten toimittajien kanssa ja sopimusehdoin.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "V<span class=\"_ _2\"></span>aluuttariskit<span class=\"_ _2e6\"> </span>Kansainv<span class=\"_ _d\"></span>\u00e4lisen liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tansa vuoksi k<span class=\"_ _d\"></span>onserni al<span class=\"_ _d\"></span>tistuu valuuttakurssiv<span class=\"_ _0\"></span>aihtel<span class=\"_ _0\"></span>usta aiheutuville risk<span class=\"_ _d\"></span>eille. Huoma<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a osuus liike<span class=\"_ _d\"></span>vaihdosta ja tuotannon kul<span class=\"_ _0\"></span>uista muodostuu vieraissa v<span class=\"_ _0\"></span>aluutoissa, erityisesti Yhdys<span class=\"_ _d\"></span>val<span class=\"_ _d\"></span>tain dollareissa.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttariskien hallinnan tav<span class=\"_ _d\"></span>oitteena on suojata k<span class=\"_ _d\"></span>onsernin liik<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>oiminta valuutt<span class=\"_ _0\"></span>akurssien muutok<span class=\"_ _d\"></span>silta ja an<span class=\"_ _d\"></span>taa liike<span class=\"_ _0\"></span>toimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6ille aikaa r<span class=\"_ _d\"></span>eagoida ja mukautua v<span class=\"_ _0\"></span>aluuttakurssitason v<span class=\"_ _d\"></span>aihteluun. V<span class=\"_ _2\"></span>aluuttapositiot, jotk<span class=\"_ _0\"></span>a muodostuva<span class=\"_ _0\"></span>t sito<span class=\"_ _d\"></span>vien myynti-<span class=\"_ _d\"></span>, osto- ja r<span class=\"_ _0\"></span>ahoitussopimusten kassa<span class=\"_ _d\"></span>virroista (<span class=\"_ _d\"></span>transaktioriski)<span class=\"_ _d\"></span>, suojataan k<span class=\"_ _d\"></span>okonaisuudessaan. Muita eritt<span class=\"_ _0\"></span>\u00e4in todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isi\u00e4 kassavirtoja v<span class=\"_ _d\"></span>oidaan suojata, mik\u00e4li Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksikk<span class=\"_ _d\"></span>\u00f6 ja liike<span class=\"_ _d\"></span>toimintayk<span class=\"_ _d\"></span>sikk\u00f6 t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eav<span class=\"_ _0\"></span>at suojaustoimet t<span class=\"_ _0\"></span>arpeellisek<span class=\"_ _0\"></span>si. Liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>tayk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6t raportoiv<span class=\"_ _0\"></span>at riskipositionsa k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6lle ja suojaav<span class=\"_ _0\"></span>at ne k<span class=\"_ _d\"></span>onsernin sis\u00e4isill\u00e4 termiinisopimuk<span class=\"_ _0\"></span>silla. Maissa, joissa valuuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 suojautumista on rajoit<span class=\"_ _0\"></span>ettu, v<span class=\"_ _0\"></span>aluuttarisk<span class=\"_ _d\"></span>eil<span class=\"_ _0\"></span>t\u00e4 v<span class=\"_ _d\"></span>oidaan suojautua my<span class=\"_ _d\"></span>\u00f6s valuuttam\u00e4\u00e4r\u00e4isil<span class=\"_ _0\"></span>l\u00e4 lainoilla ja tall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>silla.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttasuojauksiin so<span class=\"_ _d\"></span>velle<span class=\"_ _d\"></span>taan p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti raha<span class=\"_ _d\"></span>virran suojauslasken<span class=\"_ _0\"></span>taa. Kalmarin suojauslask<span class=\"_ _d\"></span>entamallissa spot<span class=\"_ _2\"></span>-kurssin muutoksesta joh<span class=\"_ _0\"></span>tuva osuus suojaa<span class=\"_ _0\"></span>van instrumentin k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on muutoksesta kirja<span class=\"_ _0\"></span>taan omaan p\u00e4\u00e4omaan sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4\u00e4n arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon, kunnes k<span class=\"_ _d\"></span>ertynyt voitt<span class=\"_ _d\"></span>o tai tappio tuloutet<span class=\"_ _0\"></span>aan samanaikaisesti suojatta<span class=\"_ _0\"></span>van er\u00e4n k<span class=\"_ _0\"></span>anssa. K<span class=\"_ _d\"></span>orkomuut<span class=\"_ _d\"></span>oksista aiheutuva k<span class=\"_ _0\"></span>\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutos on rajattu suojauslask<span class=\"_ _d\"></span>ennan ulk<span class=\"_ _0\"></span>opuolelle ja kirjat<span class=\"_ _0\"></span>aan suoraan tulok<span class=\"_ _0\"></span>seen. Suojauslask<span class=\"_ _0\"></span>enta aloite<span class=\"_ _d\"></span>taan, kun alla olev<span class=\"_ _d\"></span>a riski on tunnistettu ja Kalmar suojaa riskin. Suojauslask<span class=\"_ _d\"></span>enta lopet<span class=\"_ _0\"></span>etaan, kun suojatt<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>a er\u00e4 kirjat<span class=\"_ _0\"></span>aan tulokseen. Suojauslask<span class=\"_ _d\"></span>entaa ei so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>ta niiss\u00e4 tapauksissa, joissa Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _d\"></span>sikk\u00f6 arvioi lask<span class=\"_ _d\"></span>entata<span class=\"_ _0\"></span>van vaikutuk<span class=\"_ _d\"></span>sen tilikauden tulokseen k<span class=\"_ _d\"></span>onsernin kannal<span class=\"_ _0\"></span>ta merkitykse<span class=\"_ _0\"></span>tt\u00f6m\u00e4k<span class=\"_ _d\"></span>si.<span class=\"_ _2e6\"> </span>Kalmar al<span class=\"_ _d\"></span>tistuu valuuttarisk<span class=\"_ _d\"></span>eille, jo<span class=\"_ _0\"></span>tka muodostuva<span class=\"_ _0\"></span>t sek\u00e4 tase-erist\u00e4 ett\u00e4 t<span class=\"_ _0\"></span>aseen ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolisista erist\u00e4. Al<span class=\"_ _d\"></span>la esitetyss\u00e4 taul<span class=\"_ _0\"></span>uk<span class=\"_ _d\"></span>ossa nettotaseriski kuv<span class=\"_ _d\"></span>aa riski\u00e4, joka muodostuu valuuttam\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4isist\u00e4 tase-erist\u00e4 ja nettoriski kuv<span class=\"_ _0\"></span>aa Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksik<span class=\"_ _d\"></span>\u00f6n m\u00e4\u00e4rittelem\u00e4\u00e4 sek\u00e4 seur<span class=\"_ _d\"></span>aamaa avoin<span class=\"_ _d\"></span>ta kok<span class=\"_ _d\"></span>onaispositiota.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttakurssien muutok<span class=\"_ _0\"></span>set v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at konsernin tul<span class=\"_ _0\"></span>okseen ja omaan p\u00e4\u00e4omaan. T<span class=\"_ _2\"></span>ulokseen v<span class=\"_ _0\"></span>aikuttav<span class=\"_ _d\"></span>at tilinp\u00e4\u00e4t\u00f6she<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>ell\u00e4 konserniyh<span class=\"_ _0\"></span>ti\u00f6iden taseissa ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vieraan v<span class=\"_ _0\"></span>aluutan m\u00e4\u00e4r\u00e4ise<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at ja -<span class=\"_ _d\"></span>velat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en johdannaiset, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>ta suojauslask<span class=\"_ _d\"></span>entaa. Omaan p\u00e4\u00e4omaan vaikuttav<span class=\"_ _d\"></span>at johdannaiset, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elle<span class=\"_ _0\"></span>taan suojauslask<span class=\"_ _d\"></span>entaa. N\u00e4iden valuuttakurssimuut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sista johtuv<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _0\"></span>set kirjat<span class=\"_ _0\"></span>aan arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon muuhun laajaan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutosr<span class=\"_ _0\"></span>ahastoon kirjatun v<span class=\"_ _d\"></span>aluuttakurssivaikutuk<span class=\"_ _d\"></span>sen od<span class=\"_ _4\"></span>ot<span class=\"_ _d\"></span>etaan kumoutuvan p\u00e4inv<span class=\"_ _0\"></span>astaisella muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sella suojatta<span class=\"_ _d\"></span>vassa er\u00e4ss\u00e4 tuloslask<span class=\"_ _d\"></span>elmaan kirjattaessa. V<span class=\"_ _2\"></span>aluuttasuojausinstrumentit er\u00e4\u00e4ntyv<span class=\"_ _d\"></span>\u00e4t ja suojauskoht<span class=\"_ _d\"></span>eina olev<span class=\"_ _0\"></span>at raha<span class=\"_ _d\"></span>virrat to<span class=\"_ _0\"></span>teutuv<span class=\"_ _d\"></span>at seuraav<span class=\"_ _0\"></span>an vuoden kuluessa. Kalmar on tunnistanut seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>an valuutt<span class=\"_ _0\"></span>aparin merkitt\u00e4vimm\u00e4k<span class=\"_ _d\"></span>si ja sen osa<span class=\"_ _4\"></span>l<span class=\"_ _d\"></span>ta arvioinut vaikutuk<span class=\"_ _d\"></span>sia tulokseen sek\u00e4 laajaan tulokseen. Herkkyysanal<span class=\"_ _d\"></span>yysiss\u00e4 on olet<span class=\"_ _d\"></span>ettu, ett\u00e4 tyt\u00e4ryhti\u00f6iden raha<span class=\"_ _d\"></span>varat o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t toimin<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>aluutassa.<span class=\"_ _2e6\"> </span>Nettoriski <table class=\"s w6c8 h102\" id=\"_07019312-fb17-494c-b794-4fd1515ae489\"><tr><td class=\"t m0 x1aa h17 y1bcf ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19b8 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19b8 w687 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19b8 w83e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19b8 w608 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19b8 w83f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19b8 w840 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19b8 w38f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afe w841 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc37 y1afe wf7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc38 y1afe w842 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc39 y1afe w843 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-14,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3a y1afe w5ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3b y1afe w5d3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3c y1afe we0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w844 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3d y18e4 w845 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">4<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3e y18e4 w846 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-148,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc3f y18e4 w1a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">85,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc40 y18e4 w847 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">65,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc41 y18e4 w553 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">45,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc42 y18e4 w848 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w849 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc43 y18c5 w84a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls1c ws2f\">5,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc44 y18c5 w84b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc45 y18c5 w84c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">70,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc46 y18c5 w84d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">58,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc47 y18c5 w84e ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscc wse2\">42<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc48 y18c5 w84f ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1890 w850 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc49 y1890 wbd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4a y1890 w851 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4b y1890 w596 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-75<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4c y1890 w852 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>59,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4d y1890 w853 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-7<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4e y1890 w854 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">35<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc4f y1873 w856 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsc8 wsdb\">7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc50 y1873 w857 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls5d ws73\">28,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc51 y1873 w858 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc52 y1873 w859 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc53 y1873 w85a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc54 y1873 w1b2 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w85b h103\" id=\"_10355d4b-0349-4942-9c5e-6843b142a3ec\"><tr><td class=\"t m0 x1aa h17 y1bd0 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y19a4 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc31 y19a4 w687 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls1f ws32\">EUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc32 y19a4 w83e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls127 ws13e\">US<span class=\"_ _4\"></span>D<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc33 y19a4 w608 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls62 ws77\">CNY<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc34 y19a4 w83f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls5a ws70\">SGD<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc35 y19a4 w840 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 ls128 ws13f\">PLN<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc36 y19a4 w38f hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsf5 ws10b\">Mu<span class=\"_ _4\"></span>ut<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w841 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lse9 wsfe\">Ta<span class=\"_ _93\"></span>s<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>-<span class=\"_ _93\"></span>e<span class=\"_ _93\"></span>r<span class=\"_ _93\"></span>\u00e4<span class=\"_ _93\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc55 y18a6 w85c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>49,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc56 y18a6 w7c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls32 ws45\">78,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc57 y18a6 w85d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc58 y18a6 w1e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>9,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86c y18a6 w4a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">4,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc59 y18a6 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w844 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _d\"></span>aluuttasuojaukset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5a y18a7 w85e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbd wsd0\">1<span class=\"_ _4\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5b y18a7 w85f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>25<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5c y18a7 w687 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">58<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5d y18a7 w860 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">52,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5e y18a7 w861 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc5f y18a7 w862 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">-<span class=\"_ _4\"></span>51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a8 w849 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">T<span class=\"_ _d\"></span>aseriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc60 y18a8 w863 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">92<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc61 y18a8 w864 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>47,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc62 y18a8 w865 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">43,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc63 y18a8 w866 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">33<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc64 y18a8 w867 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">34<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc65 y18a8 w868 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">-<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w850 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ti<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>aus<span class=\"_ _4\"></span>ka<span class=\"_ _4\"></span>nta ja o<span class=\"_ _4\"></span>stot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc66 y18f4 w869 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-93,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc67 y18f4 w86a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc68 y18f4 w86b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-39,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc69 y18f4 w86c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">-<span class=\"_ _4\"></span>52,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6a y18f4 w86d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>40<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6b y18f4 w86e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">49,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w855 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">Nettoriski<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6c y1873 w86f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6d y1873 w281 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">20,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6e y1873 w870 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">4,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc6f y1873 w871 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc70 y1873 w872 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls68 ws7d\">-6,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x21b y1873 w873 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table>Herkkyysanal<span class=\"_ _d\"></span>yysi<span class=\"_ _2e6\"> </span><table class=\"s w3a5 h104\" id=\"_3d2e6ff1-6db4-4aca-9add-6691deecb4a1\"><tr><td></td><td class=\"c n xc71 y1bd1 w874 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls5b ws71\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>los<span class=\"_ _d\"></span> en<span class=\"_ _4\"></span>nen v<span class=\"_ _d\"></span>eroja<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xc72 y1bd1 w875 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls0 ws0\">Laa<span class=\"_ _4\"></span>ja tu<span class=\"_ _4\"></span>los<span class=\"_ _2e6\"> </span></div></td><td></td></tr><tr><td class=\"c n x18b y1bd2 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc73 y1bd2 w4ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc74 y1bd2 w3a7 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2023<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc75 y1bd2 w519 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls4e ws65\">2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc76 y1bd2 w876 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 ls28 ws3b\">2<span class=\"_ _4\"></span>023<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd3 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D va<span class=\"_ _4\"></span>hvis<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>u 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a2c w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc77 y1a2c w294 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc78 y1a2c w1ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-<span class=\"_ _4\"></span>3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc79 y1a2c w6b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">-8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7a y1a2c w878 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">-9,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bd4 ff11 fs4 fc3 sc0 ls0 ws0\">US<span class=\"_ _4\"></span>D h<span class=\"_ _4\"></span>eik<span class=\"_ _4\"></span>kene<span class=\"_ _4\"></span>e 10 % </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w877 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">suhteessa<span class=\"_ _0\"></span> euroon<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7b y1873 w65e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7c y1873 w5c5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">3<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7d y1873 w879 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">8,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc7e y1873 w7e ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table>K<span class=\"_ _d\"></span>onsernin nettoin<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>estoinneista eur<span class=\"_ _d\"></span>oalueen ulkopuolisiin tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6ihin aiheutuu lask<span class=\"_ _d\"></span>enna<span class=\"_ _4\"></span>llisia muun<span class=\"_ _d\"></span>toeroja k<span class=\"_ _d\"></span>onsernin omaan p\u00e4\u00e4omaan (<span class=\"_ _d\"></span>translaatioriski)<span class=\"_ _d\"></span>. T<span class=\"_ _2\"></span>ranslaatioriski\u00e4 lie<span class=\"_ _d\"></span>ven<span class=\"_ _0\"></span>t\u00e4\u00e4 taserak<span class=\"_ _d\"></span>enteen hal<span class=\"_ _0\"></span>linnointi sit<span class=\"_ _0\"></span>en, ett\u00e4 v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>luuttakur<span class=\"_ _0\"></span>ssien muutok<span class=\"_ _d\"></span>sen vaikutus velk<span class=\"_ _d\"></span>aan ja omaan p\u00e4\u00e4omaan on tasapainossa<span class=\"_ _4\"></span>. Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksikk<span class=\"_ _d\"></span>\u00f6 seuraa s\u00e4\u00e4nn\u00f6llisesti translaa<span class=\"_ _0\"></span>tiopositiota ja arvioi riskiposition mat<span class=\"_ _0\"></span>eriaalisuutta. V<span class=\"_ _2\"></span>aluutoista aiheutuv<span class=\"_ _0\"></span>an translaatioriskin v<span class=\"_ _d\"></span>aikutus k<span class=\"_ _d\"></span>onsernin netto<span class=\"_ _d\"></span>velkaan<span class=\"_ _0\"></span>tumisasteeseen ei ole merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4, eik\u00e4 translaatioriskin suojausta valuu<span class=\"_ _0\"></span>ttojen osal<span class=\"_ _d\"></span>ta ole katso<span class=\"_ _0\"></span>ttu tarpeellisek<span class=\"_ _0\"></span>si.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttapositiot yll\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t merkitt\u00e4vimm\u00e4<span class=\"_ _d\"></span>t Kalmar<span class=\"_ _d\"></span>-yhti\u00f6iden v<span class=\"_ _d\"></span>aluuttavirra<span class=\"_ _0\"></span>t. T<span class=\"_ _6\"></span>aulukossa luvut on esit<span class=\"_ _d\"></span>etty bruttona sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en sek\u00e4 valuu<span class=\"_ _0\"></span>ttam\u00e4\u00e4r\u00e4t vier<span class=\"_ _d\"></span>aissa valuut<span class=\"_ _d\"></span>oissa ett\u00e4 vasta-<span class=\"_ _0\"></span>arvo<span class=\"_ _d\"></span>t ko<span class=\"_ _0\"></span>tivaluut<span class=\"_ _d\"></span>oissa.<span class=\"_ _2e6\"> </span>Kalmarin tyt\u00e4ryhti\u00f6<span class=\"_ _d\"></span>t seuraava<span class=\"_ _0\"></span>t jatkuv<span class=\"_ _0\"></span>asti valuutt<span class=\"_ _0\"></span>ariskipositioitaan ja raport<span class=\"_ _0\"></span>oiva<span class=\"_ _0\"></span>t ne kuukausittain Kalmarin k<span class=\"_ _d\"></span>onsernirahoitus<span class=\"_ _0\"></span>yksik<span class=\"_ _d\"></span>\u00f6lle, joka on vastuussa k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisriskiposition seurannasta sek\u00e4 tunnist<span class=\"_ _0\"></span>ettujen riskipositioiden suojaamisesta<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 k<span class=\"_ _d\"></span>onsernin taseessa kor<span class=\"_ _d\"></span>olliset v<span class=\"_ _0\"></span>elat oliva<span class=\"_ _d\"></span>t y<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>eens\u00e4 3<span class=\"_ _4\"></span>40<span class=\"_ _d\"></span>,9 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 25<span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>6) miljoonaa euroa, josta 2<span class=\"_ _d\"></span>49,<span class=\"_ _d\"></span>5 (50<span class=\"_ _d\"></span>,0<span class=\"_ _2\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa pitk\u00e4aikaisia vaih<span class=\"_ _0\"></span>tuvak<span class=\"_ _d\"></span>ork<span class=\"_ _0\"></span>oisia lainoja rahoituslaitok<span class=\"_ _d\"></span>silta ja 83<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>1 (78,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) miljoonaa euroa vuokrasopimusv<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oja. Loput 8,<span class=\"_ _d\"></span>3 (<span class=\"_ _d\"></span>13,3<span class=\"_ _d\"></span>) mil<span class=\"_ _4\"></span>joonaa euroa sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t k\u00e4yt<span class=\"_ _0\"></span>ettyj\u00e4 tililimiittej\u00e4 ja muita k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja. V<span class=\"_ _2\"></span>ertailukausi sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 konserni<span class=\"_ _0\"></span>tiliv<span class=\"_ _0\"></span>elkaa ja muita k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ja Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec-konsernil<span class=\"_ _d\"></span>ta. Tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>ten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen k<span class=\"_ _d\"></span>orkosidonnaisuusaika oli 5 (N<span class=\"_ _d\"></span>/<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>) kuukautta ilman vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elkoja. K<span class=\"_ _d\"></span>oroll<span class=\"_ _0\"></span>isten v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span>8.<span class=\"_ _d\"></span>4 K<span class=\"_ _2\"></span>orollise<span class=\"_ _d\"></span>t v<span class=\"_ _0\"></span>elat <div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs787\">K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>kirjanpitoarv<span class=\"_ _d\"></span>ot <span class=\"_ _242\"></span>     </div><table class=\"s w974 h112\" id=\"_0dcc0852-5532-40d0-a81b-7bd9f18a9eb8\"><tr><td class=\"c n x18b y1c39 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1c39 w1f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x892 y1c39 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x893 y1c39 w5e1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3a ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1afb w975 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Lainat<span class=\"_ _0\"></span> rahoituslait<span class=\"_ _d\"></span>oksil<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe09 y1afb w81f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0a y1afb w1e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c2 w6ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c2 w976 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0c y18c2 w977 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0d y18c2 w978 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">64,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afc w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe0e y1afc w979 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0f y1afc w97a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">1<span class=\"_ _4\"></span>14,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3b ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y18c3 w97b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Lainat,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-konser<span class=\"_ _0\"></span>ni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe10 y18c3 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe11 y18c3 w97c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>0<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c4 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c4 w976 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe12 y18c4 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">16,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe13 y18c4 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a5 w97d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>roll<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe14 y18a5 w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe15 y18a5 w97e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a6 w97f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe16 y18a6 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe17 y18a6 w6b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w980 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">K\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililim<span class=\"_ _4\"></span>iitit<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe18 y18e4 w200 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe19 y18e4 w312 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe1a y18c5 w981 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">25,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1b y18c5 w982 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">140,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w983 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> velat<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x258 y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1c y1873 w985 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">254<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 pitk\u00e4aikaisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 3,<span class=\"_ _2\"></span>7 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: N/<span class=\"_ _9d\"></span>A<span class=\"_ _0\"></span>) prosen<span class=\"_ _0\"></span>ttia. L<span class=\"_ _2\"></span>yhytaik<span class=\"_ _0\"></span>aisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 4<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7 (N/<span class=\"_ _6\"></span>A<span class=\"_ _d\"></span>) prosenttia.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orollist<span class=\"_ _d\"></span>en velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k\u00e4<span class=\"_ _0\"></span>yv\u00e4t arv<span class=\"_ _d\"></span>ot eiv\u00e4<span class=\"_ _0\"></span>t poikk<span class=\"_ _d\"></span>ea olennaisesti kirjanpitoarv<span class=\"_ _0\"></span>oista.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>muutok<span class=\"_ _0\"></span>set<table class=\"s w986 h113\" id=\"_746e93a4-0492-43ca-9825-a4faaf4107c0\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c3c ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c3c ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c3d ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c3d ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c3d ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c3e ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c3e ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c3e ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c3f ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c3f ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c3f ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe22 h9 y1c3f ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c3f ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c40 ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c40 ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c40 ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c40 ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c40 ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c41 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c41 w987 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c42 ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c42 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c42 ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w988 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12e ws147\">1.1.2024<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe28 y1c44 w989 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe29 y1c44 w98a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2a y1c44 w98b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2b y1c44 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2c y1c44 w98c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe2d y1c45 w98e hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls143 ws15d\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2e y1c45 w98f hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls14c ws166\">-2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2f y1c45 w990 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls137 ws150\">-131<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe30 y1c45 w991 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls13d ws156\">-0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe31 y1c46 w992 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-20<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c47 ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c48 ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe32 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe33 y1c49 w4bb hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls138 ws151\">1<span class=\"_ _4\"></span>8,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe34 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe35 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe36 y1c4a w994 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">18,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1c4b ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xe37 y1c4c w25a hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe38 y1c4c w961 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls132 ws14b\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe39 y1c4c w995 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">20,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3a y1c4c w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3b y1c4d wa5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">272,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4e w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3d y1c4e w72b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3e y1c4e w997 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3f y1c4e w998 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls131 ws14a\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe40 y1c4f w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c50 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe41 y1c51 w941 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe42 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe43 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe44 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe45 y1c52 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c53 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w99a h114\"><div class=\"t m0 x188 h81 y1c54 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls150 ws16a\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe46 y1873 w99b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">249,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe47 y1873 w99c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">88<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe48 y1873 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe49 y1873 w147 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4a y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w986 h113\" id=\"_2f0a079a-6fb4-4e57-a4aa-18a84cf3374a\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c57 ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c57 ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c58 ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c58 ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c58 ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c59 ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c59 ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c59 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c5a ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c5a ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c5a ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe4b h9 y1c5a ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c5a ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c5b ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c5b ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c5b ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c5b ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c5b ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c5c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c5c w987 h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c5d ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c5d ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c5d ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w577 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws147\">1.1.202<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe4c y1c44 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4d y1c44 w99d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4e y1c44 w99e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">94,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4f y1c44 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe50 y1c44 w99f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>71<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe51 y1c46 w1e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe52 y1c46 w67d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe53 y1c46 w374 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe54 y1c46 w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x213 y1c46 w5bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">61,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5e ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5f ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe55 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe56 y1c4a w9a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe57 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe58 y1c4a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x982 y1c4a w9a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4d w9a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe59 y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5a y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5b y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5c y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5d y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5e y1c4f w545 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5f y1c4f w188 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe60 y1c4f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe61 y1c4f w9a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c60 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe62 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe63 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x994 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe64 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe65 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c61 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w9a4 h116\"><div class=\"t m0 x188 h81 y1c62 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls147 ws161\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe66 y1873 w9a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe67 y1873 w9a6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe68 y1873 w83e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe69 y1873 w6b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe6a y1873 w19c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "<div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs6c3\">Mak<span class=\"_ _0\"></span>suvalmius<span class=\"_ _0\"></span>- ja lainojen j\u00e4lleenrahoitusriskit<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c4\">Likvidit<span class=\"_ _0\"></span>eettihallinnan t<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>oitteena on yll\u00e4pit\u00e4\u00e4 jatkuv<span class=\"_ _d\"></span>aa o<span class=\"_ _4\"></span>ptimaalist<span class=\"_ _0\"></span>a maksuv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiutta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c5\">k<span class=\"_ _d\"></span>onsernin liiket<span class=\"_ _d\"></span>oiminnan rahoittamiseksi, k<span class=\"_ _d\"></span>orko- ja muut r<span class=\"_ _0\"></span>ahoituskustannuk<span class=\"_ _0\"></span>set </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c6\">minimoiden ja v\u00e4l<span class=\"_ _d\"></span>tt\u00e4\u00e4 maksuv<span class=\"_ _d\"></span>aikeustilannett<span class=\"_ _0\"></span>a (likviditee<span class=\"_ _d\"></span>ttiriski).<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c7\">Maksuv<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmiusriski\u00e4 hallit<span class=\"_ _0\"></span>aan pit\u00e4m\u00e4ll\u00e4 pitk\u00e4aik<span class=\"_ _0\"></span>ainen likviditee<span class=\"_ _d\"></span>ttivarant<span class=\"_ _0\"></span>o yli </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c8\">l<span class=\"_ _d\"></span>yhytaikaisen likviditee<span class=\"_ _d\"></span>ttitarpeen. K<span class=\"_ _0\"></span>onsernin likviditee<span class=\"_ _0\"></span>ttivar<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>o, sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en kassav<span class=\"_ _d\"></span>arat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6c9\">ja pitk\u00e4aikaisen nostama<span class=\"_ _d\"></span>ttoman valmiusluo<span class=\"_ _0\"></span>ttolimiitin, oli tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 yht<span class=\"_ _0\"></span>eens\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6ca\">460<span class=\"_ _d\"></span>,6 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 372,5<span class=\"_ _d\"></span>) milj<span class=\"_ _4\"></span>oonaa eur<span class=\"_ _0\"></span>oa, joista kassav<span class=\"_ _0\"></span>aroja 260<span class=\"_ _d\"></span>,<span class=\"_ _0\"></span>6 (<span class=\"_ _d\"></span>372,5) miljoonaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6cb\">euroa. V<span class=\"_ _2\"></span>ertailukauden luvut sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _0\"></span>\u00e4t k<span class=\"_ _d\"></span>onsernitilisaamista Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernil<span class=\"_ _d\"></span>ta.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6cc\">Kalmarin likvidit<span class=\"_ _0\"></span>eettiasema sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 53,<span class=\"_ _d\"></span>6 (<span class=\"_ _0\"></span>67<span class=\"_ _6\"></span>,5) miljoonaa euroa var<span class=\"_ _d\"></span>oja eri valuutoissa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6cd\">joihin k<span class=\"_ _0\"></span>ohdistuu valuuttaan t<span class=\"_ _0\"></span>ai muuhun s\u00e4\u00e4nt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyvi\u00e4 rajoituk<span class=\"_ _0\"></span>sia. Rajoitusten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6ce\">vuoksi n\u00e4m\u00e4 saldo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t mahdollisesti ole v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k\u00e4<span class=\"_ _d\"></span>ytett\u00e4viss\u00e4 ky<span class=\"_ _d\"></span>seisten maiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6cf\">ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella. Rajoituk<span class=\"_ _d\"></span>sista huolimatta saldot o<span class=\"_ _d\"></span>vat tyypillisesti v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d0\">paikallisesti ky<span class=\"_ _0\"></span>seisiss\u00e4 maissa ja siit\u00e4 syy<span class=\"_ _0\"></span>st\u00e4 n\u00e4m\u00e4 kassasaldo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t k\u00e4teiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d1\">rahaan ja pankkitileihin. Lis\u00e4k<span class=\"_ _d\"></span>si, Kalmarilla on toimittajar<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>hoitusj\u00e4rjestel<span class=\"_ _d\"></span>y useiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d2\">rahoituslait<span class=\"_ _0\"></span>osten kanssa. T<span class=\"_ _6\"></span>oimittajarahoituk<span class=\"_ _d\"></span>sesta on esitetty lis\u00e4tie<span class=\"_ _d\"></span>toja liitetiedossa 5<span class=\"_ _0\"></span>.<span class=\"_ _d\"></span>4, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d3\">Osto<span class=\"_ _d\"></span>vela<span class=\"_ _0\"></span>t ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat v<span class=\"_ _d\"></span>elat.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d4\">K<span class=\"_ _d\"></span>onsernin l<span class=\"_ _0\"></span>yhytaikaiseen likvidit<span class=\"_ _d\"></span>eettitarpeeseen luetaan l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaist<span class=\"_ _d\"></span>en<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d5\">k<span class=\"_ _d\"></span>orollisten lainojen l<span class=\"_ _d\"></span>yhennykse<span class=\"_ _0\"></span>t seuraav<span class=\"_ _d\"></span>an 12 kuukauden aikana sek\u00e4 rahoitusk<span class=\"_ _d\"></span>omitean </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d6\">erikseen m\u00e4\u00e4ritt<span class=\"_ _d\"></span>elem\u00e4 niin sanottu strat<span class=\"_ _d\"></span>eginen likviditeettitarv<span class=\"_ _d\"></span>e, jossa huomioidaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d7\">my<span class=\"_ _d\"></span>\u00f6s operatiivisen liik<span class=\"_ _d\"></span>etoiminnan rahoitustarv<span class=\"_ _d\"></span>e seuraav<span class=\"_ _d\"></span>an 12 kuukauden aikana.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d8\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 l<span class=\"_ _d\"></span>yhyt<span class=\"_ _d\"></span>- ja pitk\u00e4aikaisten lainojen l<span class=\"_ _d\"></span>yhennystarv<span class=\"_ _d\"></span>e seuraav<span class=\"_ _0\"></span>an 12 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs6d9\">kuukauden aikana oli 25,2 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 77<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>9<span class=\"_ _d\"></span>) miljoonaa euroa, josta 16,9 (<span class=\"_ _2\"></span>14,<span class=\"_ _d\"></span>5) miljoonaa<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6da\">eur<span class=\"_ _d\"></span>oa on<span class=\"_ _d\"></span> vuokr<span class=\"_ _d\"></span>asopim<span class=\"_ _0\"></span>us<span class=\"_ _d\"></span>ve<span class=\"_ _0\"></span>lka<span class=\"_ _d\"></span>a. V<span class=\"_ _2\"></span>ertailukauden luku ei sis\u00e4ll\u00e4 k<span class=\"_ _d\"></span>onsernitilivelk<span class=\"_ _d\"></span>oja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs6db\">Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta.<span class=\"_ _2e6\"> </span></div>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 Kalmarilla oli k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 200<span class=\"_ _d\"></span>,0 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: -<span class=\"_ _6\"></span>) mil<span class=\"_ _4\"></span>joonan euron pitk\u00e4aikainen nostama<span class=\"_ _d\"></span>ton valmiusluo<span class=\"_ _0\"></span>ttolimiitti, joka er\u00e4\u00e4n<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>y joulukuussa 2029<span class=\"_ _d\"></span>.<span class=\"_ _4\"></span> V<span class=\"_ _2\"></span>almiusluottolimiitti sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 kaksi yhden vuoden jatk<span class=\"_ _d\"></span>o-optiota edell<span class=\"_ _d\"></span>ytt\u00e4en lainanantajien h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>ynt\u00e4\u00e4. Limiitin puitt<span class=\"_ _0\"></span>eissa, Kalmarilla on sit<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vasti oik<span class=\"_ _d\"></span>eus nostaa l<span class=\"_ _d\"></span>yhytaikaisia lainoja k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>lmen arkip\u00e4iv<span class=\"_ _0\"></span>\u00e4n kuluessa lainasopimuksessa m\u00e4\u00e4rit<span class=\"_ _d\"></span>ell<span class=\"_ _0\"></span>yin ehdoin. Kalmarilla oli lis\u00e4k<span class=\"_ _d\"></span>si k\u00e4ytt\u00e4m\u00e4tt<span class=\"_ _0\"></span>\u00f6mi\u00e4 l<span class=\"_ _d\"></span>yhytaikaisia tililimiitt<span class=\"_ _0\"></span>ej\u00e4 yhteens\u00e4 53,<span class=\"_ _0\"></span>9 (<span class=\"_ _d\"></span>31,<span class=\"_ _2\"></span>1)<span class=\"_ _4\"></span> miljoonaa euroa, sek\u00e4 k<span class=\"_ _d\"></span>otimainen 150<span class=\"_ _d\"></span>,0 (<span class=\"_ _6\"></span>-<span class=\"_ _2\"></span>) miljoonan euron yrity<span class=\"_ _d\"></span>stodistusohjelma, joka<span class=\"_ _4\"></span> tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6shetk<span class=\"_ _d\"></span>ell\u00e4 oli k\u00e4ytt\u00e4m\u00e4<span class=\"_ _0\"></span>t\u00f6n.<span class=\"_ _2e6\"> </span>Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta ja esitettiin sijoit<span class=\"_ _0\"></span>ettuna omana p\u00e4\u00e4omana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja.<span class=\"_ _2e6\"> </span>Likvidit<span class=\"_ _0\"></span>eettiasema <table class=\"s w895 h108\" id=\"_c50d3eee-e53d-49c0-b2e5-251041ae6304\"><tr><td class=\"c n x18b y1be7 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y1be7 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y1be7 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be8 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb3 y1be8 wd1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb4 y1be8 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1be9 w897 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb5 y1be9 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb6 y1be9 w724 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">28<span class=\"_ _4\"></span>9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bea w898 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Sit<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>a pitk<span class=\"_ _0\"></span>\u00e4aikainen<span class=\"_ _d\"></span> nostamat<span class=\"_ _d\"></span>on luo<span class=\"_ _d\"></span>ttolimiitti<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb7 y1bea w899 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">20<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb8 y1bea we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1beb ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orollist<span class=\"_ _0\"></span>en v<span class=\"_ _d\"></span>elkojen tak<span class=\"_ _0\"></span>aisinma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sut seuraavi<span class=\"_ _0\"></span>en 12 kk:n<span class=\"_ _d\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y1bec w89a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">aikana<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb9 y1bec w89b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcba y1bec w89c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _169\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bed w89d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbb y1bed we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbc y1bed w89e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>2,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1bee ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orollist<span class=\"_ _0\"></span>en v<span class=\"_ _d\"></span>elkojen tak<span class=\"_ _0\"></span>aisinma<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sut seuraavi<span class=\"_ _0\"></span>en 12 kk:n<span class=\"_ _d\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x18b y1bef w89f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">aikana, Car<span class=\"_ _d\"></span>got<span class=\"_ _0\"></span>ec-kon<span class=\"_ _0\"></span>serni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbd y1bef w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbe y1bef w8a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w8a1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls24 ws37\">Lik<span class=\"_ _4\"></span>viditeettia<span class=\"_ _4\"></span>sema<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcbf y1873 w8a2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">435,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc0 y1873 w423 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">231,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr></table>Lainojen j\u00e4lleenr<span class=\"_ _0\"></span>ahoitusriski\u00e4 eli riski\u00e4 siit\u00e4, ett\u00e4 liian suuri osa k<span class=\"_ _d\"></span>onsernin lainoista tai luott<span class=\"_ _d\"></span>olimiiteist\u00e4 er\u00e4\u00e4ntyy ajanjak<span class=\"_ _0\"></span>sona, jolloin lainojen j\u00e4lleenrahoitus on taloudellisesti tai sopimuksel<span class=\"_ _0\"></span>lisesti ep\u00e4edullista, minimoidaan tasapaino<span class=\"_ _0\"></span>ttamalla lainojen tai luott<span class=\"_ _d\"></span>olimiittien er\u00e4\u00e4ntymisaikataul<span class=\"_ _0\"></span>uja sek\u00e4 pit\u00e4m\u00e4ll\u00e4 lainojen sopimusehdot riitt<span class=\"_ _0\"></span>\u00e4v<span class=\"_ _0\"></span>\u00e4n joustavina. Kalmarin k<span class=\"_ _0\"></span>ahdenv\u00e4lise<span class=\"_ _d\"></span>t pankkilainasopimukset sek\u00e4 v<span class=\"_ _0\"></span>almiusluott<span class=\"_ _d\"></span>olimiitti sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t yhti\u00f6n p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta rajoitta<span class=\"_ _0\"></span>van finanssik<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiehdon. Ehdon mukaan k<span class=\"_ _d\"></span>onsernin netto<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>ojen suhde omaan p\u00e4\u00e4omaan (<span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkaantumisast<span class=\"_ _d\"></span>e<span class=\"_ _d\"></span>) tulee olla alle 125 pr<span class=\"_ _d\"></span>osenttia. K<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enanttiehdon rikkominen v<span class=\"_ _d\"></span>oi johtaa rahoitussopimusten ennenaik<span class=\"_ _0\"></span>aiseen p\u00e4\u00e4tt\u00e4miseen. Finanssik<span class=\"_ _d\"></span>ov<span class=\"_ _d\"></span>enantti test<span class=\"_ _0\"></span>ataan jokaisen kvartaalin lopussa. Johdon n\u00e4k<span class=\"_ _d\"></span>emyksen mukaan k<span class=\"_ _d\"></span>onsernin likviditee<span class=\"_ _0\"></span>ttitilanne on hyv<span class=\"_ _0\"></span>\u00e4 eik\u00e4 k<span class=\"_ _d\"></span>onsernilla ole merkitt\u00e4vi\u00e4 rahoituk<span class=\"_ _d\"></span>sen saatavuut<span class=\"_ _0\"></span>een tai j\u00e4lleenrahoituk<span class=\"_ _d\"></span>seen liitty<span class=\"_ _4\"></span>vi\u00e4 riskik<span class=\"_ _d\"></span>eskittymi\u00e4.<span class=\"_ _2e6\"> </span>Seuraavissa t<span class=\"_ _0\"></span>auluk<span class=\"_ _d\"></span>oissa on esitetty rahoitus<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>ojen ja j<span class=\"_ _4\"></span>ohdannaisinstrumenttien sopimusperust<span class=\"_ _d\"></span>einen maturiteettianal<span class=\"_ _d\"></span>yysi. Luvut kuv<span class=\"_ _d\"></span>aavat disk<span class=\"_ _d\"></span>onttaama<span class=\"_ _0\"></span>ttomia kassa<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>oja.<span class=\"_ _4\"></span> <span class=\"_ _0\"></span><span class=\"ls0\"> </span>Rahoitusv<span class=\"_ _d\"></span>elk<span class=\"_ _d\"></span>ojen ja johdannaisinstrumenttien maturitee<span class=\"_ _0\"></span>ttijakauma<span class=\"_ _2e6\"> </span><table class=\"s w8a3 h109\" id=\"_004599d8-6f1a-4daa-a57a-6a98cc44ea9f\"><tr><td class=\"t m0 x1aa h47 y1bf0 ff10 fs22 fc3 sc0 ls12a ws141\">3<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>.1<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bf1 w127 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc1 y1bf1 w4dc hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2025<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc2 y1bf1 w8a4 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc3 y1bf1 w8a5 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2027<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc4 y1bf1 w8a6 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2028<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc5 y1bf1 w2f9 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 ls12b ws142\">2<span class=\"_ _4\"></span>029<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc6 y1bf1 w8a7 hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd4 wseb\">203<span class=\"_ _4\"></span>0\u2013<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc7 y1bf1 w71e hab\"><div class=\"t m0 x188 h47 y18cb ff10 fs22 fc3 sc0 lsd1 wse8\">Yhtee<span class=\"_ _0\"></span>ns\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bf2 ff11 fs4 fc3 sc0 ls21 ws34\">Johdannaiset<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1bf3 w8a8 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>stamak<span class=\"_ _d\"></span>sut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc8 y1bf3 w8a9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-1 6<span class=\"_ _4\"></span>29<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc9 y1bf3 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcca y1bf3 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccb y1bf3 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccc y1bf3 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccd y1bf3 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcce y1bf3 w308 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-1 62<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1bf4 w8aa ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>anmaksut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xccf y1bf4 w2bd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span> 6<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd0 y1bf4 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd1 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd2 y1bf4 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd3 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd4 y1bf4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd5 y1bf4 w8ab ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span> 6<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bf5 w8ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd6 y1bf5 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd7 y1bf5 w67 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd8 y1bf5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcd9 y1bf5 w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcda y1bf5 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdb y1bf5 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdc y1bf5 w176 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bf6 ff11 fs4 fc3 sc0 ls30 ws43\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1bf7 ff11 fs4 fc3 sc0 ls20 ws33\">Rahoituslaitoslainojen ja muiden k<span class=\"_ _d\"></span>orollisten<span class=\"_ _d\"></span> velkojen<span class=\"_ _d\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w8ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdd y18c4 w8ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">-8,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcde y18c4 w8af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcdf y18c4 w8b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-99,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce0 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce1 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce2 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce3 y18c4 w8b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w8b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokrasopimusv<span class=\"_ _d\"></span>elkojen<span class=\"_ _0\"></span> lyhenn<span class=\"_ _d\"></span>ykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce4 y18a5 w8b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>6,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce5 y18a5 w8b4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce6 y18a5 w8b5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce7 y18a5 w16d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">-8<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce8 y18a5 w8b6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xce9 y18a5 w8b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcea y18a5 w8b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w8b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xceb y18a6 w8ba ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcec y18a6 w8bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xced y18a6 w41b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcee y18a6 we0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcef y18a6 w3b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf0 y18a6 w7d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf1 y18a6 w8bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-33<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18e4 w8bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut korotto<span class=\"_ _4\"></span>mat ve<span class=\"_ _4\"></span>lat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf2 y18e4 w8be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-1<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf3 y18e4 w8b7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf4 y18e4 w8bf ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf5 y18e4 w8c0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf6 y18e4 w8c1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf7 y18e4 w8c2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>0,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf8 y18e4 w8c3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w8c4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> ja kor<span class=\"_ _0\"></span>ottoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcf9 y18c5 w8c5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfa y18c5 w8c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfb y18c5 w8c7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfc y18c5 w4be ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-24<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfd y18c5 w8c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcfe y18c5 w8c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcff y18c5 w8ca ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws143\">-<span class=\"_ _4\"></span>61<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd00 y1873 w8cb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-20<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd01 y1873 w8c6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsdf wsf6\">-1<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd02 y1873 w8cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd03 y1873 w8cd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd04 y1873 w8ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd05 y1873 w8c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd06 y1873 w8cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">-<span class=\"_ _4\"></span>61<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w8d0 h10a\" id=\"_5ebfe9aa-eec2-485e-b5f4-1f96c0aef2f2\"><tr><td class=\"t m0 x1aa h47 y1bf8 ff10 fs22 fc3 sc0 lsd1 wse8\">31.12.<span class=\"_ _4\"></span>2023<span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1bfa w127 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 lsd2 wse9\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcc1 y1bfa w8d1 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls106 ws11d\">2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd07 y1bfa w2a8 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">202<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd08 y1bfa w8d2 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2<span class=\"_ _4\"></span>026<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd09 y1bfa w8d3 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2027<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0a y1bfa w8d4 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">2028<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0b y1bfa w8d5 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 ls12b ws142\">202<span class=\"_ _4\"></span>9\u2013<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0c y1bfa w8d6 h10b\"><div class=\"t m0 x188 h47 y1bf9 ff10 fs22 fc3 sc0 lsd1 wse8\">Yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bfb ff11 fs4 fc3 sc0 ls21 ws34\">Johdannaiset<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1bfc w8d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>stamak<span class=\"_ _d\"></span>sut, Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0d y1bfc w8d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _93\"></span>5<span class=\"_ _93\"></span>6<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0e y1bfc w339 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd0f y1bfc w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd10 y1bfc w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd11 y1bfc we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd12 y1bfc we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd13 y1bfc w8d9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y1afb w8da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, kassa<span class=\"_ _0\"></span>anmaksut,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-kons<span class=\"_ _0\"></span>erni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd14 y1afb w8db ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">569,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd15 y1afb w3f2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>0,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd16 y1afb w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd17 y1afb w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd18 y1afb we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd19 y1afb we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1a y1afb w8dc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1bfd w8ac ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset, nett<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1b y1bfd w12d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1c y1bfd w18b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1d y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1e y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd1f y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd20 y1bfd w94 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd21 y1bfd w8dd ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">2<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1bfe ff11 fs4 fc3 sc0 ls30 ws43\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y188b w8de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Rahoituslaitoslainojen ja muiden k<span class=\"_ _d\"></span>orollisten<span class=\"_ _d\"></span> velkojen<span class=\"_ _d\"></span> lyhennyk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd22 y188b w890 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd23 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd24 y188b w88c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd25 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd26 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd27 y188b w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd28 y188b w8df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsaf wsc2\">-63,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c3 w8b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokrasopimusv<span class=\"_ _d\"></span>elkojen<span class=\"_ _0\"></span> lyhenn<span class=\"_ _d\"></span>ykset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd29 y18c3 w8e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>4,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2a y18c3 w8e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-12<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2b y18c3 w55f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2c y18c3 w644 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">-8<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2d y18c3 w8e2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">-<span class=\"_ _93\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2e y18c3 w8e3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">-<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd2f y18c3 w2ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsbe wsd1\">-78<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c4 w8e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Lainat ja<span class=\"_ _d\"></span> konsernitiliv<span class=\"_ _d\"></span>elat, Cargo<span class=\"_ _d\"></span>tec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd30 y18c4 w8e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>2,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd31 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd32 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd33 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd34 y18c4 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd35 y18c4 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd36 y18c4 w8e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>12,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a5 w8b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K<span class=\"_ _0\"></span>orkokulut<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd37 y18a5 w5d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd38 y18a5 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd39 y18a5 w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3a y18a5 w63c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3b y18a5 w3b8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3c y18a5 w8e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3d y18a5 w8e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-12<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a6 w8bd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut korotto<span class=\"_ _4\"></span>mat ve<span class=\"_ _4\"></span>lat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa6c y18a6 w8e9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>67<span class=\"_ _d\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3e y18a6 w2b9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-26<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd3f y18a6 w8ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-1<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd40 y18a6 w8eb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">-<span class=\"_ _d\"></span>15,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd41 y18a6 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">-<span class=\"_ _4\"></span>9,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd42 y18a6 w8ec ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-10,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd43 y18a6 w8ed ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">-24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 w8ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Ost<span class=\"_ _0\"></span>ov<span class=\"_ _d\"></span>elat ja muut<span class=\"_ _d\"></span> koro<span class=\"_ _0\"></span>ttoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd44 y18a7 w6bb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd45 y18a7 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd46 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd47 y18a7 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd48 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd49 y18a7 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4a y18a7 w8ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w8c4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> ja kor<span class=\"_ _0\"></span>ottoma<span class=\"_ _0\"></span>t v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4b y18c5 w8f0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-315<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4c y18c5 w1d6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _4\"></span>41<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4d y18c5 w8f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4e y18c5 w509 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd4f y18c5 w8f2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-16,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd50 y18c5 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd51 y18c5 w8f3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-516,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd52 y1873 w8f4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">-313,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd53 y1873 w8f5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls56 ws6c\">-<span class=\"_ _93\"></span>41<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd54 y1873 w8f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">-7<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd55 y1873 w509 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd56 y1873 w8f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsae wsc1\">-<span class=\"_ _d\"></span>16,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd57 y1873 w6f6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">-<span class=\"_ _4\"></span>40,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd58 y1873 w8f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb9 wsca\">-<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "Kalmarin likvidit<span class=\"_ _0\"></span>eettiasema sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 53,<span class=\"_ _d\"></span>6 (<span class=\"_ _0\"></span>67<span class=\"_ _6\"></span>,5) miljoonaa euroa var<span class=\"_ _d\"></span>oja eri valuutoissa, joihin k<span class=\"_ _0\"></span>ohdistuu valuuttaan t<span class=\"_ _0\"></span>ai muuhun s\u00e4\u00e4nt<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yn liittyvi\u00e4 rajoituk<span class=\"_ _0\"></span>sia. Rajoitusten vuoksi n\u00e4m\u00e4 saldo<span class=\"_ _0\"></span>t eiv\u00e4<span class=\"_ _0\"></span>t mahdollisesti ole v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k\u00e4<span class=\"_ _d\"></span>ytett\u00e4viss\u00e4 ky<span class=\"_ _d\"></span>seisten maiden ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella. Rajoituk<span class=\"_ _d\"></span>sista huolimatta saldot o<span class=\"_ _d\"></span>vat tyypillisesti v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>ett\u00e4<span class=\"_ _0\"></span>viss\u00e4 paikallisesti ky<span class=\"_ _0\"></span>seisiss\u00e4 maissa ja siit\u00e4 syy<span class=\"_ _0\"></span>st\u00e4 n\u00e4m\u00e4 kassasaldo<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t k\u00e4teiseen rahaan ja pankkitileihin.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "Luo<span class=\"_ _d\"></span>tto- ja vastapuoliriski<span class=\"_ _2e6\"> </span>Luo<span class=\"_ _d\"></span>ttoriski realisoituu, kun v<span class=\"_ _0\"></span>astapuoli ei t\u00e4yt<span class=\"_ _0\"></span>\u00e4 rahoitus- tai asiakassopimuk<span class=\"_ _d\"></span>sen mukaisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteitaan, johtaen K<span class=\"_ _0\"></span>almarille aiheutuviin taloudel<span class=\"_ _0\"></span>lisiin tappioihin. Operatiiviseen t<span class=\"_ _d\"></span>oimintaan liittyvist\u00e4 luott<span class=\"_ _0\"></span>orisk<span class=\"_ _d\"></span>eist\u00e4 ja niiden hallinnasta vastaa<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t liik<span class=\"_ _d\"></span>etoiminta<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sik<span class=\"_ _0\"></span>\u00f6t. K<span class=\"_ _d\"></span>onsernilla ei ole merkitt\u00e4<span class=\"_ _d\"></span>vi\u00e4 luottoriskik<span class=\"_ _d\"></span>eskittymi\u00e4, kosk<span class=\"_ _0\"></span>a sill\u00e4 on monipuolinen ja laaja asiakaskunt<span class=\"_ _0\"></span>a, joka on jakautunut eri puolille maailmaa. Asiakassopimuk<span class=\"_ _0\"></span>siin liittyv\u00e4\u00e4 luo<span class=\"_ _0\"></span>ttoriski\u00e4 p<span class=\"_ _d\"></span>yrit\u00e4\u00e4n v\u00e4hent<span class=\"_ _0\"></span>\u00e4m\u00e4\u00e4n k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 myyntisopimuk<span class=\"_ _0\"></span>sissa maksueh<span class=\"_ _0\"></span>toja, jotka perustuv<span class=\"_ _d\"></span>at ennakkomak<span class=\"_ _d\"></span>suihin, pankkitakauk<span class=\"_ _0\"></span>siin ja muihin takauk<span class=\"_ _0\"></span>siin. Luo<span class=\"_ _d\"></span>ttotappio- ja v\u00e4\u00e4rink<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6srisk<span class=\"_ _0\"></span>ej\u00e4 seurataan k\u00e4ytt\u00e4m\u00e4l<span class=\"_ _0\"></span>l\u00e4 hyv\u00e4k<span class=\"_ _d\"></span>si asiakasyrityksist<span class=\"_ _0\"></span>\u00e4 saata<span class=\"_ _0\"></span>via luott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elpoisuustietoja. Suuriin kauppoihin liittyv\u00e4<span class=\"_ _0\"></span>t luott<span class=\"_ _d\"></span>oriskit pyrit\u00e4\u00e4n jakamaan pankkien, v<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>kuutus<span class=\"_ _0\"></span>yhti\u00f6iden ja vientitakuulait<span class=\"_ _d\"></span>osten kanssa. Myyntisaamisista, saamisten ik\u00e4jak<span class=\"_ _0\"></span>aumasta sek\u00e4 luott<span class=\"_ _d\"></span>otappiov<span class=\"_ _d\"></span>arauksista on esit<span class=\"_ _d\"></span>etty lis\u00e4tiet<span class=\"_ _0\"></span>oja liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset.<span class=\"_ _2e6\"> </span>Rahoitusk<span class=\"_ _d\"></span>omitea valitsee finanssiv<span class=\"_ _d\"></span>astapuolet ja niille aset<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>at enimm\u00e4issijoitusm\u00e4\u00e4r\u00e4t yhti\u00f6iden v<span class=\"_ _d\"></span>akavar<span class=\"_ _0\"></span>aisuuden ja luott<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>elpoisuuden perusteel<span class=\"_ _0\"></span>la. Kalmarin k<span class=\"_ _d\"></span>onsernirahoitusyksikk<span class=\"_ _d\"></span>\u00f6 seuraa vast<span class=\"_ _0\"></span>apuolirisk<span class=\"_ _0\"></span>ej\u00e4 aktiivisesti ja v<span class=\"_ _0\"></span>oi tarvittaessa poistaa v<span class=\"_ _0\"></span>astapuolen hyv<span class=\"_ _0\"></span>\u00e4ks<span class=\"_ _d\"></span>ytt\u00e4vien listal<span class=\"_ _d\"></span>ta v\u00e4litt\u00f6m\u00e4sti. V<span class=\"_ _2\"></span>ain suure<span class=\"_ _0\"></span>t rahoituslait<span class=\"_ _0\"></span>okse<span class=\"_ _0\"></span>t, joilla on k<span class=\"_ _d\"></span>orkea luo<span class=\"_ _0\"></span>ttoluokitus, h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>yt\u00e4\u00e4n vastapuoliksi. Kassav<span class=\"_ _d\"></span>arojen sijoittamisessa ja rahoitusinstrumenttien kaupank<span class=\"_ _0\"></span>\u00e4ynniss\u00e4 h<span class=\"_ _0\"></span>yv\u00e4ks<span class=\"_ _d\"></span>yt\u00e4\u00e4n ainoastaan rahoitusk<span class=\"_ _d\"></span>omitean v<span class=\"_ _0\"></span>ahvistama<span class=\"_ _0\"></span>t vastapuole<span class=\"_ _d\"></span>t.<span class=\"_ _2e6\"> </span>Johdannaisv<span class=\"_ _0\"></span>arojen ja -<span class=\"_ _d\"></span>velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k\u00e4<span class=\"_ _0\"></span>yv\u00e4t arv<span class=\"_ _d\"></span>ot esite<span class=\"_ _d\"></span>t\u00e4\u00e4n bruttona, k<span class=\"_ _0\"></span>oska net<span class=\"_ _0\"></span>otuk<span class=\"_ _d\"></span>seen liittyv\u00e4t IFR<span class=\"_ _0\"></span>S-kriteerit eiv<span class=\"_ _d\"></span>\u00e4t t\u00e4yty<span class=\"_ _2\"></span>. Kalmarilla on johdannaispositioita useiden pankkien kanssa, ja niihin liittyviin transaktioihin so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan ISD<span class=\"_ _d\"></span>A<span class=\"_ _d\"></span>-sopimusta, j<span class=\"_ _4\"></span>oka mahdollistaa av<span class=\"_ _d\"></span>oinna olevien erien sel<span class=\"_ _d\"></span>vitt\u00e4misen net<span class=\"_ _0\"></span>ottamal<span class=\"_ _0\"></span>la sopimuksen eh<span class=\"_ _0\"></span>tojen mukaisesti, esimerkiksi k<span class=\"_ _d\"></span>onkurssitilant<span class=\"_ _0\"></span>eessa. ISD<span class=\"_ _d\"></span>A<span class=\"_ _4\"></span>:n salliman ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tuksen j\u00e4lk<span class=\"_ _d\"></span>een j<span class=\"_ _4\"></span>\u00e4ljell\u00e4 ole<span class=\"_ _d\"></span>va vastapuoliriski oli tilinp\u00e4\u00e4<span class=\"_ _0\"></span>t\u00f6she<span class=\"_ _0\"></span>tk<span class=\"_ _d\"></span>ell\u00e4 3,<span class=\"_ _2\"></span>1 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: 3,5<span class=\"_ _0\"></span>) miljoonaa euroa Kalmaril<span class=\"_ _0\"></span>le. Johdannaisv<span class=\"_ _0\"></span>aroihin liittyv<span class=\"_ _0\"></span>\u00e4 luott<span class=\"_ _d\"></span>oriski arvioidaan alhaiseksi.<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>aroihin liittyv<span class=\"_ _d\"></span>\u00e4 suurin ma<span class=\"_ _4\"></span>hdollinen luo<span class=\"_ _d\"></span>ttoriski rajoittuu rahav<span class=\"_ _d\"></span>arojen kirjanpitoarv<span class=\"_ _d\"></span>oon. Kalmarin tyt\u00e4ryhti\u00f6t tal<span class=\"_ _0\"></span>letta<span class=\"_ _d\"></span>vat ylim\u00e4\u00e4r\u00e4iset r<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>hav<span class=\"_ _d\"></span>aransa s\u00e4\u00e4nn\u00f6llisesti Kalmarin k<span class=\"_ _d\"></span>onsernirahoituksen til<span class=\"_ _0\"></span>eille. N\u00e4in v<span class=\"_ _d\"></span>armistetaan riitt\u00e4<span class=\"_ _d\"></span>v\u00e4 n\u00e4kyvy<span class=\"_ _4\"></span>ys ja riskienhal<span class=\"_ _0\"></span>linta k<span class=\"_ _d\"></span>onsernin rahav<span class=\"_ _0\"></span>aroihin lii<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>en. Johdon arvion mukaan likviditee<span class=\"_ _0\"></span>ttireservien sijoituk<span class=\"_ _0\"></span>siin ei ole odot<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>vissa merkitt\u00e4vi\u00e4 l<span class=\"_ _0\"></span>uott<span class=\"_ _0\"></span>otappioita. T<span class=\"_ _6\"></span>aseen ulkopuolisiin asiakasrahoitus<span class=\"_ _0\"></span>- ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsaamisiin liittyv\u00e4<span class=\"_ _d\"></span>t saamiset ov<span class=\"_ _d\"></span>at vakuudellisia, ja n\u00e4in oll<span class=\"_ _0\"></span>en niihin liittyv\u00e4 luo<span class=\"_ _d\"></span>ttoriski arvioidaan alhaiseksi<span class=\"_ _2e6\"> </span>Ennen jakautumista K<span class=\"_ _0\"></span>almarin rahoitus k\u00e4sit<span class=\"_ _d\"></span>eltiin p\u00e4\u00e4osin oman p\u00e4\u00e4oman eh<span class=\"_ _d\"></span>toisena rahoituk<span class=\"_ _0\"></span>sena Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernil<span class=\"_ _d\"></span>ta ja esitettiin sijoit<span class=\"_ _0\"></span>ettuna omana p\u00e4\u00e4omana carv<span class=\"_ _d\"></span>e<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span>out tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6ksiss\u00e4. N\u00e4in ollen ne eiv<span class=\"_ _d\"></span>\u00e4t ole v<span class=\"_ _0\"></span>ertailuk<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>poisia Kalmarin t<span class=\"_ _d\"></span>oteutuneisiin lukuihin. V<span class=\"_ _2\"></span>ertailukauden luvut o<span class=\"_ _d\"></span>vat carv<span class=\"_ _0\"></span>e-out \u2013lukuja<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "Rahoitushallinnon toiminnal<span class=\"_ _d\"></span>linen riski<span class=\"_ _2e6\"> </span>Rahoitushallinnon t<span class=\"_ _0\"></span>oiminnallisen riskienhallinnan ta<span class=\"_ _d\"></span>voitteena on el<span class=\"_ _0\"></span>iminoida tilant<span class=\"_ _0\"></span>eet, joissa puutteellisist<span class=\"_ _0\"></span>a rahoituk<span class=\"_ _0\"></span>sen val<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ontaj\u00e4rjestelmist\u00e4 tai t<span class=\"_ _d\"></span>oimintata<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oista aiheutuu k<span class=\"_ _d\"></span>onsernille tappioita tai jotka lis\u00e4\u00e4<span class=\"_ _0\"></span>v\u00e4<span class=\"_ _0\"></span>t rahoitusriskien k<span class=\"_ _d\"></span>okonaism\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4\u00e4. Riski\u00e4 minimoidaan pit\u00e4m\u00e4ll\u00e4 k<span class=\"_ _d\"></span>onsernirahoitusyk<span class=\"_ _0\"></span>sik<span class=\"_ _d\"></span>\u00f6n ammattitaito k<span class=\"_ _d\"></span>orkeal<span class=\"_ _0\"></span>la tasolla, kuvaamalla ja dokumen<span class=\"_ _0\"></span>toimalla ru<span class=\"_ _0\"></span>tiinit sek\u00e4 ty<span class=\"_ _d\"></span>\u00f6teht\u00e4<span class=\"_ _d\"></span>vien organisoinnilla.<span class=\"_ _2e6\"> </span>T<span class=\"_ _2\"></span>ransaktioihin liittyvi\u00e4 risk<span class=\"_ _0\"></span>ej\u00e4 minimoidaan limiittiseurannalla, markkina-<span class=\"_ _2e6\"> </span>arv<span class=\"_ _0\"></span>ostuksil<span class=\"_ _0\"></span>la, p\u00e4ivitt\u00e4isell\u00e4 kauppojen vah<span class=\"_ _0\"></span>vistusten seur<span class=\"_ _0\"></span>annalla sek\u00e4 s\u00e4\u00e4nn\u00f6llisel<span class=\"_ _0\"></span>l\u00e4 k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _d\"></span>onaisarvioinnilla.<span class=\"_ _2e6\"> </span>P\u00e4\u00e4omar<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>enteen hallin<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin p\u00e4\u00e4oman hallinnan tav<span class=\"_ _d\"></span>oitteena on varmist<span class=\"_ _0\"></span>aa k<span class=\"_ _d\"></span>onsernin toimin<span class=\"_ _0\"></span>taedell<span class=\"_ _d\"></span>ytykset kaikissa ol<span class=\"_ _0\"></span>osuht<span class=\"_ _0\"></span>eissa ja s\u00e4il<span class=\"_ _d\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4omakustannusten kannal<span class=\"_ _d\"></span>ta optimaalinen p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enne. Osakk<span class=\"_ _d\"></span>eenomistajat p\u00e4\u00e4tt\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4omarak<span class=\"_ _d\"></span>enteen tav<span class=\"_ _d\"></span>oitteista, ja hallitus seur<span class=\"_ _0\"></span>aa p\u00e4\u00e4omarak<span class=\"_ _d\"></span>ennetta s\u00e4\u00e4nn\u00f6llisesti.<span class=\"_ _2e6\"> </span>P\u00e4\u00e4omarak<span class=\"_ _d\"></span>enteen tunnusl<span class=\"_ _0\"></span>ukuna seurat<span class=\"_ _0\"></span>aan netto<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elkaantumisast<span class=\"_ _d\"></span>etta eli k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>lisen nett<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan suhdetta omaan p\u00e4\u00e4omaan. K<span class=\"_ _d\"></span>oroll<span class=\"_ _0\"></span>inen netto<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>elka lask<span class=\"_ _d\"></span>etaan v\u00e4hen<span class=\"_ _0\"></span>t\u00e4m\u00e4ll\u00e4 k<span class=\"_ _d\"></span>orollisten v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen summasta k<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>liset saamiset, muk<span class=\"_ _0\"></span>aan lukien raha<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>at ja pankkisaamiset. T<span class=\"_ _2\"></span>unnusluvun arv<span class=\"_ _d\"></span>ot on esitetty al<span class=\"_ _0\"></span>la ole<span class=\"_ _0\"></span>vassa taul<span class=\"_ _0\"></span>uk<span class=\"_ _d\"></span>ossa<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs707\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs708\">Rahoitusv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs709\">K<span class=\"_ _d\"></span>onsernin rahoitusv<span class=\"_ _0\"></span>arat l<span class=\"_ _0\"></span>uokitel<span class=\"_ _0\"></span>laan k\u00e4yt<span class=\"_ _d\"></span>etyn arvostusperiaa<span class=\"_ _0\"></span>tteen mukaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs70a\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin, k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon laajan tuloslaskelman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs70b\">kautta kirjatt<span class=\"_ _0\"></span>aviin sek\u00e4 k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin eriin. V<span class=\"_ _2\"></span>arat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs70c\">luokitel<span class=\"_ _0\"></span>laan hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 niiden ominaisuuksien ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tark<span class=\"_ _d\"></span>oituksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs70d\">perusteel<span class=\"_ _0\"></span>la. Rahoitusv<span class=\"_ _0\"></span>arat esit<span class=\"_ _d\"></span>et\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs70e\">vuoden.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs70f\">Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs710\">ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs711\">k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs712\">lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs713\">Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs714\">lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs715\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs716\">Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs717\">hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs718\">Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs719\">mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71a\">sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71b\">Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71c\">transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71d\">t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71e\">Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs71f\">alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs720\">kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs721\">tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs722\">k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs723\">suojaussuhteen ajan.<span class=\"_ _2e6\"> </span></div>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat luokitel<span class=\"_ _0\"></span>laan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttaviin sek<span class=\"_ _0\"></span>\u00e4 jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoihin. Rahoitus<span class=\"_ _d\"></span>velat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _d\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at rahoitusv<span class=\"_ _d\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t p\u00e4\u00e4osin k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja sek\u00e4 ost<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Jak<span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon kirjatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elat kirjataan t<span class=\"_ _0\"></span>aseeseen alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon transaktiokustannuk<span class=\"_ _0\"></span>silla v<span class=\"_ _0\"></span>\u00e4hennettyn\u00e4. My<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>hemmin rahoitus<span class=\"_ _d\"></span>velat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>t ja transaktiokustannukset jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan velan juok<span class=\"_ _0\"></span>suajalle k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs747\">Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs748\">perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs749\">Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74a\">kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74b\">vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74c\">ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74d\">muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74e\">rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs74f\">kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs750\">Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen esitt\u00e4minen nettom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isesti<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs751\">Rahoitusv<span class=\"_ _d\"></span>arat ja -v<span class=\"_ _d\"></span>elat v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n toisist<span class=\"_ _0\"></span>aan ja esite<span class=\"_ _0\"></span>t\u00e4\u00e4n nett<span class=\"_ _d\"></span>om\u00e4\u00e4r\u00e4isesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs752\">taseessa, mik\u00e4li net<span class=\"_ _d\"></span>ottamiseen on tarkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>ell\u00e4 laillisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs753\">toimeenpan<span class=\"_ _0\"></span>tavissa ole<span class=\"_ _d\"></span>va kuittausoik<span class=\"_ _d\"></span>eus sek\u00e4 aik<span class=\"_ _0\"></span>omus to<span class=\"_ _0\"></span>teuttaa suori<span class=\"_ _0\"></span>tus </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs754\">nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4isesti tai r<span class=\"_ _0\"></span>ealisoida rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>a ja -v<span class=\"_ _d\"></span>elka samanaikaisesti<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs756\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs757\">Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen k\u00e4yv<span class=\"_ _d\"></span>\u00e4t arvo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs758\">Not<span class=\"_ _0\"></span>eeraamatt<span class=\"_ _d\"></span>omien rahoitusinstrumenttien k\u00e4yv<span class=\"_ _0\"></span>\u00e4t arv<span class=\"_ _d\"></span>ot m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs759\">arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmi\u00e4 k\u00e4ytt\u00e4en. Suojauk<span class=\"_ _d\"></span>siin k\u00e4yte<span class=\"_ _0\"></span>ttyjen noteer<span class=\"_ _0\"></span>aamatt<span class=\"_ _0\"></span>omien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75a\">johdannaisten k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n yleisesti k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4 olev<span class=\"_ _0\"></span>alla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75b\">arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4 ja saata<span class=\"_ _d\"></span>villa olevia markkina-arv<span class=\"_ _d\"></span>oja mahdollisimman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75c\">paljon hy<span class=\"_ _0\"></span>\u00f6dynt\u00e4en. Harkint<span class=\"_ _0\"></span>aa on k\u00e4yt<span class=\"_ _d\"></span>etty arvostusmene<span class=\"_ _0\"></span>telm\u00e4\u00e4 v<span class=\"_ _d\"></span>alittaessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75d\">sek\u00e4 tarvittaessa t<span class=\"_ _0\"></span>eht\u00e4ess\u00e4 ole<span class=\"_ _d\"></span>tuksia, jotka p\u00e4\u00e4osin perustuva<span class=\"_ _0\"></span>t val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>viin<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75e\">markkinaolosuht<span class=\"_ _0\"></span>eisiin raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs75f\">Kalmar kirjaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumisen asiakassaamisista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs760\">perustuen odot<span class=\"_ _0\"></span>ettuihin luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioihin. Odot<span class=\"_ _0\"></span>ettu luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappio arvioidaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs761\">j\u00e4rjestelm\u00e4llisell\u00e4 ja ja<span class=\"_ _0\"></span>tkuval<span class=\"_ _0\"></span>la luott<span class=\"_ _d\"></span>oriskin seurannalla, joka perustuu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs762\">sek\u00e4 historial<span class=\"_ _0\"></span>lisiin ett\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuihin luott<span class=\"_ _d\"></span>otappioihin. Myyntisaamisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs763\">arv<span class=\"_ _0\"></span>onalentumista on kuv<span class=\"_ _d\"></span>attu tark<span class=\"_ _0\"></span>emmin liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs764\">muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Rahoitusv<span class=\"_ _d\"></span>arat ja -<span class=\"_ _d\"></span>vela<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w916 h10d\" id=\"_ad0c0825-f1ef-45ed-ac4d-0aedb09e66b2\"><tr><td></td><td></td><td></td><td class=\"t m0 xd78 h9 y1c02 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xd79 h9 y1c03 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xd7a h9 y1c03 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7b h9 y1c04 ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 xd7c h9 y1c04 ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x692 h9 y1c04 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7d h9 y1c05 ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd7e h9 y1c05 ff10 fs4 fc3 sc0 lsbf wsd2\">l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>lm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xb82 h9 y1c05 ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c06 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xd7f h9 y1c07 ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 x985 h9 y1c07 ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 xd80 h9 y1c07 ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c08 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd81 y1c08 w917 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xd82 h9 y1c09 ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd83 h9 y1c09 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n xd84 y1c0a w918 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd85 y1c0a w919 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0b w91a hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd86 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd88 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd89 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0c ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c0d w91c hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd8a y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8b y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8c y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8d y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0e w91e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8e y1c0e w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8f y1c0e w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd90 y1c0e w920 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd91 y1c0e w921 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls134 ws14d\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd92 y1c0e w922 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">10,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0f ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c10 w923 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c10 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd94 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd95 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd96 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd97 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c11 w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd98 y1c11 w681 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd99 y1c11 w926 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">260,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9a y1c11 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9b y1c11 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9c y1c11 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c13 w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd9d y1c13 w92a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9e y1c13 w92b hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13b ws154\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9f y1c13 w92c hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13c ws155\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda0 y1c13 w92d hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c14 w92e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda1 y1c14 w92f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda2 y1c14 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">34<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda3 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda4 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda5 y1c14 w930 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">340,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c15 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda6 y1c15 w932 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c15 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda8 y1c15 w91d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda9 y1c15 w933 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13e ws157\">7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaa y1c15 w54c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c16 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c17 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c17 w2c7 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdac y1c17 w81f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdad y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdae y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaf y1c17 w935 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws158\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w936 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdb0 y1873 w937 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>76,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb1 y1873 w938 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13f ws159\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb2 y1873 w2d0 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x492 y1873 w939 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 lse5 ws49\">587<span class=\"_ _d\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w93a h10e\" id=\"_963532f3-9cd0-4dd3-98f1-4b786cfd6182\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e5 h9 y1c18 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xdb3 h9 y1c19 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xdb4 h9 y1c19 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c1a ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 x744 h9 y1c1a ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h9 y1c1a ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb6 h9 y1c1b ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdb7 h9 y1c1b ff10 fs4 fc3 sc0 ls0 ws0\">laske<span class=\"_ _0\"></span>lman </td><td class=\"t m0 x8fd h9 y1c1b ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1d3 h9 y1c1c ff10 fs4 fc3 sc0 ls34 ws47\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xdb8 h9 y1c1c ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 xdb9 h9 y1c1c ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 x678 h9 y1c1c ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c1d w93b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdba y1c1d w917 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xdb5 h9 y1c1e ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c1e ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n x745 y1c1d w93c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbc y1c1d w93d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c1f w93e hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbd y1c1f w93f hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c1f w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbe y1c1f w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a3 y1c1f w941 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c20 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c21 w942 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbf y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc0 y1c21 w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc1 y1c21 w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc2 y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c22 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c24 w944 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t saamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdc3 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc4 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc5 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb74 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c25 w946 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc6 y1c25 w947 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc7 y1c25 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc8 y1c25 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc9 y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdca y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c27 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c27 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c27 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcd y1c27 w949 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdce y1c27 w94a hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcf y1c27 w94b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c28 ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c29 w94c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c29 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd0 y1c29 w94d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd1 y1c29 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd2 y1c29 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd3 y1c29 w94e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2a ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2b ff11 fs27 fc3 sc0 ls136 ws14f\">mu<span class=\"_ _4\"></span>ut korottomat </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c2c w94f h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls139 ws152\">saamiset,Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd4 y1c2c w943 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd5 y1c2c w950 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd6 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd7 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd8 y1c2c w951 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2d w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd9 y1c2d w952 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8<span class=\"_ _4\"></span>.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdda y1c2d w953 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddb y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddc y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddd y1c2d w954 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c2e w955 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdde y1c2e w956 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde1 y1c2e w892 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2f w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xde2 y1c2f w957 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">6<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde3 y1c2f w958 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls144 ws15e\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde4 y1c2f w959 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde5 y1c2f w95a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls145 ws15f\">663,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c30 w95b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde6 y1c30 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde7 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde8 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c31 w948 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c31 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde9 y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdea y1c31 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdeb y1c31 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdec y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c32 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xded y1c32 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdee y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdef y1c32 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf0 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c33 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c33 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c33 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf1 y1c33 w95f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls148 ws162\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf2 y1c33 w960 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf3 y1c33 w961 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c34 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c35 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c35 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf4 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf5 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf6 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf7 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c36 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c37 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c37 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf8 y1c37 w962 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf9 y1c37 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfa y1c37 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfb y1c37 w963 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c38 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xdfc y1873 w964 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">503,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfd y1873 w965 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfe y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdff y1873 w966 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">506<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _d\"></span>vien rahoitusvar<span class=\"_ _d\"></span>ojen ja -v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ryhm\u00e4 muodostuu valuutta<span class=\"_ _0\"></span>termiineist\u00e4. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>vien rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja -<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ryhm\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 valuuttat<span class=\"_ _d\"></span>ermiinej<span class=\"_ _4\"></span>\u00e4, joihin sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset johdannaisista, joihin sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, k<span class=\"_ _d\"></span>errytet\u00e4\u00e4n suojauslask<span class=\"_ _d\"></span>ennan ajan laajaan tuloslask<span class=\"_ _d\"></span>elmaan, j<span class=\"_ _4\"></span>osta ne pur<span class=\"_ _d\"></span>etaan suojauslaskennan p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 myynnin suojausten osal<span class=\"_ _d\"></span>ta tuloslask<span class=\"_ _d\"></span>elmaan ja oston suojausten osal<span class=\"_ _d\"></span>ta vaiht<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>omaisuut<span class=\"_ _0\"></span>een. Johdannaisinstrumenttien arv<span class=\"_ _d\"></span>ostus k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _0\"></span>oon perustuu yleisesti k\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>viin arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmiin sek\u00e4 saata<span class=\"_ _d\"></span>villa oleviin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, jonka johdosta arvostuk<span class=\"_ _d\"></span>set luokitel<span class=\"_ _0\"></span>laan k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on hierarkiatason 2 muk<span class=\"_ _0\"></span>aisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muiden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti arvoste<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en instrumenttien arv<span class=\"_ _d\"></span>ot perustuvat osin muihin kuin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, mink\u00e4 johdosta arv<span class=\"_ _0\"></span>ostukse<span class=\"_ _0\"></span>t luokitel<span class=\"_ _0\"></span>laan k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on hierarkiat<span class=\"_ _0\"></span>ason 3 mukaisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muut er<span class=\"_ _0\"></span>\u00e4t on kirjattu t<span class=\"_ _0\"></span>aseeseen jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, ja n\u00e4iden erien k\u00e4yvist\u00e4 arv<span class=\"_ _d\"></span>oista on annettu lis\u00e4tiet<span class=\"_ _d\"></span>oja kutakin er\u00e4\u00e4 k<span class=\"_ _0\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van eril<span class=\"_ _0\"></span>lisen liite<span class=\"_ _0\"></span>tiedon yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 sil<span class=\"_ _d\"></span>t\u00e4 osin kuin ero kirjanpitoarv<span class=\"_ _d\"></span>on ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on v\u00e4lill\u00e4 on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4.<span class=\"_ _2e6\"> </span>Lainasaamiset ja muut k<span class=\"_ _d\"></span>orollise<span class=\"_ _d\"></span>t saamiset koostuv<span class=\"_ _d\"></span>at p\u00e4\u00e4osin rahoitusleasingsaamisista sek<span class=\"_ _0\"></span>\u00e4 m\u00e4\u00e4r\u00e4aikaistal<span class=\"_ _0\"></span>letuk<span class=\"_ _d\"></span>sista.<span class=\"_ _2e6\"> </span><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs379\">8.<span class=\"_ _0\"></span>3 Rahav<span class=\"_ _d\"></span>ara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>arat k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _0\"></span>oista, l<span class=\"_ _d\"></span>yhytaikaisista pankkitall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista sek\u00e4 muista l<span class=\"_ _d\"></span>yhytaikaisista likvideist\u00e4 sijoituk<span class=\"_ _0\"></span>sista, joiden alkuper\u00e4inen maturit<span class=\"_ _d\"></span>eetti on k<span class=\"_ _d\"></span>orkeintaan k<span class=\"_ _d\"></span>olme kuukautta. K\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tyt pankkitililimiitit on esit<span class=\"_ _0\"></span>etty muissa l<span class=\"_ _d\"></span>yhytaikaisissa v<span class=\"_ _0\"></span>eloissa. Rahavirtalask<span class=\"_ _d\"></span>elmassa k\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililimiitit on v\u00e4henne<span class=\"_ _0\"></span>tty rahav<span class=\"_ _d\"></span>aroista.<span class=\"_ _2e6\"> </span><div class=\"gs79\"><table class=\"s w967 h111\" id=\"_f7350d03-b700-4865-b9af-1ee7c852f703\"><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y19a6 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y19a6 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w968 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">K\u00e4t<span class=\"_ _d\"></span>ei<span class=\"_ _4\"></span>nen raha ja<span class=\"_ _d\"></span> pa<span class=\"_ _4\"></span>nkkitilit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9bc y1992 w969 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe00 y1992 w96a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">59,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w96b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">L<span class=\"_ _d\"></span>yhy<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et tal<span class=\"_ _4\"></span>letuks<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe01 y18f4 w13f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">18<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe02 y18f4 w96c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w96d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahav<span class=\"_ _d\"></span>arat yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe03 y1873 w96e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">260,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe04 y1873 w96f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">82,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs77e\">Rahav<span class=\"_ _0\"></span>arat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t yhteens\u00e4 53,<span class=\"_ _d\"></span>6 (<span class=\"_ _d\"></span>31.<span class=\"_ _d\"></span>12.2023: 6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,5<span class=\"_ _0\"></span>) miljoonan euron arv<span class=\"_ _d\"></span>osta eri </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs77f\">maissa ja valuut<span class=\"_ _d\"></span>oissa olevia raha<span class=\"_ _d\"></span>varoja, joihin liittyy siirtorajoituk<span class=\"_ _0\"></span>sia, mutta joita </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs780\">v<span class=\"_ _0\"></span>oidaan k\u00e4ytt<span class=\"_ _0\"></span>\u00e4\u00e4 paikallisessa liik<span class=\"_ _d\"></span>etoiminnassa tai siirt\u00e4\u00e4 viiv<span class=\"_ _d\"></span>eell\u00e4 poislukien 3,8 (<span class=\"_ _d\"></span>5,8<span class=\"_ _d\"></span>) </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs781\">miljoonan euron arv<span class=\"_ _d\"></span>oiset rahav<span class=\"_ _0\"></span>arat V<span class=\"_ _2\"></span>en\u00e4j\u00e4ll\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs783\">Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>virtalask<span class=\"_ _0\"></span>elmassa </div><div class=\"gs79\"><table class=\"s w970 h111\" id=\"_8a0698af-3b78-40b2-9597-71da6c95d908\"><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y19a6 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y19a6 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb3 y1992 wd1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb4 y1992 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w971 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Pankkitililimiittien k\u00e4ytt\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe05 y18f4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe06 y18f4 w972 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w973 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>talask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe07 y1873 w939 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe08 y1873 w1fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">78,8<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">8.<span class=\"_ _d\"></span>4 K<span class=\"_ _2\"></span>orollise<span class=\"_ _d\"></span>t v<span class=\"_ _0\"></span>elat </div>K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>kirjanpitoarv<span class=\"_ _d\"></span>ot <span class=\"_ _242\"></span>     <div class=\"gs79\"><table class=\"s w974 h112\" id=\"_0dcc0852-5532-40d0-a81b-7bd9f18a9eb8\"><tr><td class=\"c n x18b y1c39 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1c39 w1f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x892 y1c39 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x893 y1c39 w5e1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3a ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1afb w975 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Lainat<span class=\"_ _0\"></span> rahoituslait<span class=\"_ _d\"></span>oksil<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe09 y1afb w81f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0a y1afb w1e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c2 w6ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c2 w976 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0c y18c2 w977 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0d y18c2 w978 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">64,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afc w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe0e y1afc w979 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0f y1afc w97a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">1<span class=\"_ _4\"></span>14,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3b ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y18c3 w97b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Lainat,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-konser<span class=\"_ _0\"></span>ni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe10 y18c3 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe11 y18c3 w97c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>0<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c4 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c4 w976 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe12 y18c4 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">16,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe13 y18c4 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a5 w97d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>roll<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe14 y18a5 w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe15 y18a5 w97e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a6 w97f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe16 y18a6 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe17 y18a6 w6b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w980 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">K\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililim<span class=\"_ _4\"></span>iitit<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe18 y18e4 w200 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe19 y18e4 w312 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe1a y18c5 w981 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">25,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1b y18c5 w982 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">140,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w983 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> velat<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x258 y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1c y1873 w985 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">254<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs78a\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 pitk\u00e4aikaisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 3,<span class=\"_ _2\"></span>7 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs78b\">N/<span class=\"_ _9d\"></span>A<span class=\"_ _0\"></span>) prosen<span class=\"_ _0\"></span>ttia. L<span class=\"_ _2\"></span>yhytaik<span class=\"_ _0\"></span>aisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 4<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7 (N/<span class=\"_ _6\"></span>A<span class=\"_ _d\"></span>) prosenttia.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs42b\">K<span class=\"_ _d\"></span>orollist<span class=\"_ _d\"></span>en velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k\u00e4<span class=\"_ _0\"></span>yv\u00e4t arv<span class=\"_ _d\"></span>ot eiv\u00e4<span class=\"_ _0\"></span>t poikk<span class=\"_ _d\"></span>ea olennaisesti kirjanpitoarv<span class=\"_ _0\"></span>oista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs249\">K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>muutok<span class=\"_ _0\"></span>set <span class=\"_ _1f0\"></span>     </div><div class=\"gs79\"><table class=\"s w986 h113\" id=\"_746e93a4-0492-43ca-9825-a4faaf4107c0\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c3c ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c3c ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c3d ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c3d ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c3d ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c3e ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c3e ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c3e ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c3f ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c3f ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c3f ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe22 h9 y1c3f ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c3f ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c40 ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c40 ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c40 ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c40 ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c40 ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c41 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c41 w987 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c42 ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c42 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c42 ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w988 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12e ws147\">1.1.2024<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe28 y1c44 w989 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe29 y1c44 w98a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2a y1c44 w98b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2b y1c44 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2c y1c44 w98c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe2d y1c45 w98e hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls143 ws15d\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2e y1c45 w98f hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls14c ws166\">-2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2f y1c45 w990 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls137 ws150\">-131<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe30 y1c45 w991 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls13d ws156\">-0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe31 y1c46 w992 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-20<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c47 ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c48 ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe32 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe33 y1c49 w4bb hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls138 ws151\">1<span class=\"_ _4\"></span>8,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe34 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe35 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe36 y1c4a w994 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">18,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1c4b ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xe37 y1c4c w25a hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe38 y1c4c w961 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls132 ws14b\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe39 y1c4c w995 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">20,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3a y1c4c w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3b y1c4d wa5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">272,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4e w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3d y1c4e w72b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3e y1c4e w997 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3f y1c4e w998 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls131 ws14a\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe40 y1c4f w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c50 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe41 y1c51 w941 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe42 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe43 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe44 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe45 y1c52 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c53 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w99a h114\"><div class=\"t m0 x188 h81 y1c54 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls150 ws16a\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe46 y1873 w99b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">249,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe47 y1873 w99c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">88<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe48 y1873 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe49 y1873 w147 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4a y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w986 h113\" id=\"_2f0a079a-6fb4-4e57-a4aa-18a84cf3374a\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c57 ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c57 ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c58 ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c58 ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c58 ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c59 ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c59 ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c59 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c5a ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c5a ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c5a ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe4b h9 y1c5a ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c5a ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c5b ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c5b ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c5b ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c5b ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c5b ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c5c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c5c w987 h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c5d ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c5d ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c5d ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w577 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws147\">1.1.202<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe4c y1c44 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4d y1c44 w99d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4e y1c44 w99e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">94,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4f y1c44 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe50 y1c44 w99f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>71<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe51 y1c46 w1e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe52 y1c46 w67d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe53 y1c46 w374 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe54 y1c46 w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x213 y1c46 w5bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">61,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5e ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5f ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe55 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe56 y1c4a w9a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe57 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe58 y1c4a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x982 y1c4a w9a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4d w9a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe59 y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5a y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5b y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5c y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5d y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5e y1c4f w545 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5f y1c4f w188 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe60 y1c4f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe61 y1c4f w9a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c60 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe62 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe63 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x994 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe64 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe65 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c61 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w9a4 h116\"><div class=\"t m0 x188 h81 y1c62 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls147 ws161\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe66 y1873 w9a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe67 y1873 w9a6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe68 y1873 w83e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe69 y1873 w6b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe6a y1873 w19c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs25d\">8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs790\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs791\">Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs792\">Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs793\">merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs794\">kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs795\">Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs796\">Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs797\">rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs798\">tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs799\">t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79a\">V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79b\">termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79c\">maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79d\">Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79e\">suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs79f\">valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a0\">suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a1\">v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a2\">ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a3\">tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a4\">v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a5\">suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7a6\">k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7a7\">suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a8\">Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7a9\">muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7aa\">kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7ab\">k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7ac\">Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7af\">muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b0\">kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b1\">kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b2\">kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b3\">oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b4\">k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b5\">ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b6\">odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b7\">k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b8\">er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7b9\">k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7ba\">tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7bb\">tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7bc\">arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7bd\">Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7be\">muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7bf\">liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs245\">Johdannaiset<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s w9a7 h117\" id=\"_5640bd5c-b739-4ad0-b75e-348a992d9383\"><tr><td class=\"t m0 x1aa h17 y1c63 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c64 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1aa h17 y1c65 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x984 h9 y1c66 ff10 fs4 fc3 sc0 ls23 ws36\">Nimellis<span class=\"_ _0\"></span>arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6e h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c67 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c69 w9a8 h118\"><div class=\"t m0 x188 h80 y1c68 ff11 fs27 fc3 sc0 ls12f ws148\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls138 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe70 y1c6a w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe71 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe72 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe73 y1c6b w927 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c6c ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe79 y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7a y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7b y1c70 w91b hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7c y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c71 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9ab had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca wsac\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7d y1afe w9ac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7e y1afe w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7f y1afe w6b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe80 y1afe w9ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe81 y18e4 w9af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1 058,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe82 y18e4 w9b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe83 y18e4 w9b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe84 y18e4 w9b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe85 y18c5 w9b3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1 6<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe86 y18c5 w9b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe87 y18c5 w9b5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe88 y18c5 w9b6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe89 y1873 w9b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span> 6<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8a y1873 w9b9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d5 y1873 w9ba ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8b y1873 w167 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w9bb h119\" id=\"_29ab04bb-c987-4747-9cdb-47e57da4eadd\"><tr><td class=\"t m0 x1aa h17 y1c72 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c73 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y1c74 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8c y1c74 w9bc h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls23 ws36\">Nimellisarv<span class=\"_ _d\"></span>o</div></td><td class=\"t m0 xe6e h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c76 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c6b w9bd h11a\"><div class=\"t m0 x188 h80 y1c77 ff11 fs27 fc3 sc0 ls138 ws151\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls151 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8d y1c6a w9be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8e y1c6b w9bf hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8f y1c6b w9c0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe90 y1c6b w9c1 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c78 ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe91 y1c70 w9c2 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">10,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe92 y1c70 w9c3 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe93 y1c70 w5e5 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe94 y1c70 w9ba hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c79 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9c4 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws16c\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe95 y1afe w9c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe96 y1afe w4fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe97 y1afe w65a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe98 y1afe w726 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe99 y18e4 w9c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9a y18e4 w3c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9b y18e4 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9c y18e4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9d y18c5 w240 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9e y18c5 w9c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9f y18c5 w9c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea0 y18c5 w9ca ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea1 y1873 wc5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">578<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea2 y1873 w9cb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8a4 y1873 w97e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24e y1873 w9cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">3,2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs7c4\">* Jakautumisen t\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4n asti, valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimuksien vast<span class=\"_ _0\"></span>apuolena oli </div><div class=\"t m0 h8 ff11 fs4 fc2 sc0 lsc ws0 gs7c5\">Cargo<span class=\"_ _d\"></span>tec Oyj.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7c6\">Johdannaisten k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>ot on kirjattu taseeseen brutt<span class=\"_ _0\"></span>ona, vaikka sopimus<span class=\"_ _0\"></span>vastapuoli </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7c7\">olisi sama, sill\u00e4 k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohdannaissopimuksiin liittyv<span class=\"_ _d\"></span>\u00e4t eri neto<span class=\"_ _0\"></span>ttamissopimukse<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7c8\">anta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t ehdott<span class=\"_ _0\"></span>oman oik<span class=\"_ _0\"></span>euden net<span class=\"_ _0\"></span>otuk<span class=\"_ _0\"></span>seen luott<span class=\"_ _d\"></span>oriskin realisoituessa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs42a\">mutta eiv\u00e4<span class=\"_ _d\"></span>t normaalitilanteessa. K<span class=\"_ _d\"></span>onserni ei ole antanut tai saanut v<span class=\"_ _d\"></span>akuuksia </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws10d gs42b\">johdannaisvast<span class=\"_ _0\"></span>apuolil<span class=\"_ _d\"></span>ta. <span class=\"_ _172\"></span><span class=\"_ gs274\"> </span> <span class=\"_ _287\"></span>    </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin rahoitusv<span class=\"_ _0\"></span>arat l<span class=\"_ _0\"></span>uokitel<span class=\"_ _0\"></span>laan k\u00e4yt<span class=\"_ _d\"></span>etyn arvostusperiaa<span class=\"_ _0\"></span>tteen mukaisesti jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin, k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta kirjatt<span class=\"_ _0\"></span>aviin sek\u00e4 k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin eriin. V<span class=\"_ _2\"></span>arat luokitel<span class=\"_ _0\"></span>laan hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 niiden ominaisuuksien ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tark<span class=\"_ _d\"></span>oituksen perusteel<span class=\"_ _0\"></span>la. Rahoitusv<span class=\"_ _0\"></span>arat esit<span class=\"_ _d\"></span>et\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs726\">K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs727\">luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs728\">joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs729\">kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72a\">rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72b\">palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72c\">liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72d\">kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72e\">Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs72f\">perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws17 gs730\">mukaan.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs731\">Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs732\">o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs733\">oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs734\">Rahoitusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs735\">Rahoitusv<span class=\"_ _d\"></span>elat luokitel<span class=\"_ _0\"></span>laan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttaviin sek<span class=\"_ _0\"></span>\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs736\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoihin. Rahoitus<span class=\"_ _d\"></span>velat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs737\">esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _d\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs738\">K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs739\">johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73a\">tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73b\">my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73c\">Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73d\">kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73e\">suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs73f\">Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at rahoitusv<span class=\"_ _d\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t p\u00e4\u00e4osin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs740\">k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja sek\u00e4 ost<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Jak<span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs741\">kirjatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elat kirjataan t<span class=\"_ _0\"></span>aseeseen alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs742\">transaktiokustannuk<span class=\"_ _0\"></span>silla v<span class=\"_ _0\"></span>\u00e4hennettyn\u00e4. My<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>hemmin rahoitus<span class=\"_ _d\"></span>velat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs743\">arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>t ja transaktiokustannukset </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs744\">jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan velan juok<span class=\"_ _0\"></span>suajalle k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>oron </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs745\">menet<span class=\"_ _0\"></span>elm\u00e4\u00e4.<span class=\"_ _2e6\"> </span></div>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen esitt\u00e4minen nettom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isesti<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat ja -v<span class=\"_ _d\"></span>elat v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n toisist<span class=\"_ _0\"></span>aan ja esite<span class=\"_ _0\"></span>t\u00e4\u00e4n nett<span class=\"_ _d\"></span>om\u00e4\u00e4r\u00e4isesti taseessa, mik\u00e4li net<span class=\"_ _d\"></span>ottamiseen on tarkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>ell\u00e4 laillisesti toimeenpan<span class=\"_ _0\"></span>tavissa ole<span class=\"_ _d\"></span>va kuittausoik<span class=\"_ _d\"></span>eus sek\u00e4 aik<span class=\"_ _0\"></span>omus to<span class=\"_ _0\"></span>teuttaa suori<span class=\"_ _0\"></span>tus nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4isesti tai r<span class=\"_ _0\"></span>ealisoida rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>a ja -v<span class=\"_ _d\"></span>elka samanaikaisesti<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>8.<span class=\"_ _0\"></span>3 Rahav<span class=\"_ _d\"></span>ara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs774\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs775\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs776\">Rahav<span class=\"_ _0\"></span>arat k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _0\"></span>oista, l<span class=\"_ _d\"></span>yhytaikaisista pankkitall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs777\">muista l<span class=\"_ _d\"></span>yhytaikaisista likvideist\u00e4 sijoituk<span class=\"_ _0\"></span>sista, joiden alkuper\u00e4inen maturit<span class=\"_ _d\"></span>eetti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs778\">on k<span class=\"_ _d\"></span>orkeintaan k<span class=\"_ _d\"></span>olme kuukautta. K\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tyt pankkitililimiitit on esit<span class=\"_ _0\"></span>etty muissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs779\">l<span class=\"_ _d\"></span>yhytaikaisissa v<span class=\"_ _0\"></span>eloissa. Rahavirtalask<span class=\"_ _d\"></span>elmassa k\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililimiitit on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs77a\">v\u00e4henne<span class=\"_ _0\"></span>tty rahav<span class=\"_ _d\"></span>aroista.<span class=\"_ _2e6\"> </span></div>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin rahoitusv<span class=\"_ _0\"></span>arat l<span class=\"_ _0\"></span>uokitel<span class=\"_ _0\"></span>laan k\u00e4yt<span class=\"_ _d\"></span>etyn arvostusperiaa<span class=\"_ _0\"></span>tteen mukaisesti jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin, k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta kirjatt<span class=\"_ _0\"></span>aviin sek\u00e4 k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin eriin. V<span class=\"_ _2\"></span>arat luokitel<span class=\"_ _0\"></span>laan hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 niiden ominaisuuksien ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tark<span class=\"_ _d\"></span>oituksen perusteel<span class=\"_ _0\"></span>la. Rahoitusv<span class=\"_ _0\"></span>arat esit<span class=\"_ _d\"></span>et\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-667": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onsernin rahoitusv<span class=\"_ _0\"></span>arat l<span class=\"_ _0\"></span>uokitel<span class=\"_ _0\"></span>laan k\u00e4yt<span class=\"_ _d\"></span>etyn arvostusperiaa<span class=\"_ _0\"></span>tteen mukaisesti jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin, k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta kirjatt<span class=\"_ _0\"></span>aviin sek\u00e4 k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin eriin. V<span class=\"_ _2\"></span>arat luokitel<span class=\"_ _0\"></span>laan hankinnan yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 niiden ominaisuuksien ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tark<span class=\"_ _d\"></span>oituksen perusteel<span class=\"_ _0\"></span>la. Rahoitusv<span class=\"_ _0\"></span>arat esit<span class=\"_ _d\"></span>et\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, mik\u00e4li saamiser<span class=\"_ _d\"></span>\u00e4\u00e4 ei<span class=\"_ _4\"></span> ole tark<span class=\"_ _d\"></span>oitus myyd\u00e4 ja siit\u00e4 odot<span class=\"_ _d\"></span>ettu sopimusperusteinen raha<span class=\"_ _0\"></span>virta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _0\"></span>seen. Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lainat ja muut saamiset sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t p\u00e4\u00e4osin myyntisaamisia sek\u00e4 r<span class=\"_ _0\"></span>ahav<span class=\"_ _0\"></span>aroja. Lainasaamiset arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _d\"></span>\u00e4yp\u00e4\u00e4n arvoon transaktiokul<span class=\"_ _0\"></span>uilla lis\u00e4ttyn\u00e4 ja odot<span class=\"_ _d\"></span>etuilla luott<span class=\"_ _d\"></span>otappioilla v\u00e4henne<span class=\"_ _0\"></span>ttyn\u00e4 ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>orkokannan mene<span class=\"_ _d\"></span>telm\u00e4\u00e4. Muutok<span class=\"_ _d\"></span>set odote<span class=\"_ _0\"></span>ttujen luott<span class=\"_ _0\"></span>otappioiden m\u00e4\u00e4r\u00e4ss\u00e4 huomioidaan jak<span class=\"_ _d\"></span>sotettuun hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>tyviss\u00e4 odote<span class=\"_ _0\"></span>tuissa rahavirr<span class=\"_ _d\"></span>oissa<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat arvos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslask<span class=\"_ _0\"></span>elman kautta, mik\u00e4li saamiser\u00e4 saa<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4 ennen er\u00e4p\u00e4iv<span class=\"_ _d\"></span>\u00e4\u00e4 ja siit\u00e4 odotettu sopimusperusteinen raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>ta perustuu k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautuk<span class=\"_ _d\"></span>seen.<span class=\"_ _4\"></span> Luokk<span class=\"_ _0\"></span>aan kuuluva<span class=\"_ _d\"></span>t rahoitusvar<span class=\"_ _0\"></span>at arv<span class=\"_ _d\"></span>ostetaan alun perin k<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon<span class=\"_ _4\"></span> transaktiokuluilla lis\u00e4<span class=\"_ _d\"></span>ttyn\u00e4 ja od<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>tetuil<span class=\"_ _d\"></span>la luotto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>, ja t\u00e4m\u00e4n j\u00e4lk<span class=\"_ _0\"></span>een k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon odote<span class=\"_ _0\"></span>tuilla luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioilla v\u00e4henne<span class=\"_ _d\"></span>ttyn\u00e4<span class=\"_ _4\"></span>. Osak<span class=\"_ _d\"></span>esij<span class=\"_ _4\"></span>oituk<span class=\"_ _0\"></span>set v<span class=\"_ _d\"></span>oidaan luokitella p<span class=\"_ _d\"></span>ysyv\u00e4sti t<span class=\"_ _0\"></span>\u00e4h\u00e4n kat<span class=\"_ _d\"></span>egoriaan<span class=\"_ _4\"></span> alkukirjaushetk<span class=\"_ _d\"></span>ell\u00e4, jonka j\u00e4lkeen m<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6hemm\u00e4t k\u00e4yv<span class=\"_ _d\"></span>\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>on muutokse<span class=\"_ _0\"></span>t kirjataan laajan tuloslask<span class=\"_ _d\"></span>elman kautta pois lukien osingo<span class=\"_ _0\"></span>t, jotka kirja<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan. Lis\u00e4ksi raha<span class=\"_ _0\"></span>virran suojauslask<span class=\"_ _d\"></span>ennassa olevien johdannaisten k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutost<span class=\"_ _0\"></span>en tehokas osuus arv<span class=\"_ _d\"></span>ostet<span class=\"_ _0\"></span>aan t\u00e4m\u00e4n luokan mukaisesti suojaussuhteen ajan.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat luokitel<span class=\"_ _0\"></span>laan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttaviin sek<span class=\"_ _0\"></span>\u00e4 jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoihin. Rahoitus<span class=\"_ _d\"></span>velat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _d\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at rahoitusv<span class=\"_ _d\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t p\u00e4\u00e4osin k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja sek\u00e4 ost<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Jak<span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon kirjatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elat kirjataan t<span class=\"_ _0\"></span>aseeseen alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon transaktiokustannuk<span class=\"_ _0\"></span>silla v<span class=\"_ _0\"></span>\u00e4hennettyn\u00e4. My<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>hemmin rahoitus<span class=\"_ _d\"></span>velat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>t ja transaktiokustannukset jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan velan juok<span class=\"_ _0\"></span>suajalle k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen esitt\u00e4minen nettom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isesti<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat ja -v<span class=\"_ _d\"></span>elat v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n toisist<span class=\"_ _0\"></span>aan ja esite<span class=\"_ _0\"></span>t\u00e4\u00e4n nett<span class=\"_ _d\"></span>om\u00e4\u00e4r\u00e4isesti taseessa, mik\u00e4li net<span class=\"_ _d\"></span>ottamiseen on tarkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>ell\u00e4 laillisesti toimeenpan<span class=\"_ _0\"></span>tavissa ole<span class=\"_ _d\"></span>va kuittausoik<span class=\"_ _d\"></span>eus sek\u00e4 aik<span class=\"_ _0\"></span>omus to<span class=\"_ _0\"></span>teuttaa suori<span class=\"_ _0\"></span>tus nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4isesti tai r<span class=\"_ _0\"></span>ealisoida rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>a ja -v<span class=\"_ _d\"></span>elka samanaikaisesti<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen k\u00e4yv<span class=\"_ _d\"></span>\u00e4t arvo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Not<span class=\"_ _0\"></span>eeraamatt<span class=\"_ _d\"></span>omien rahoitusinstrumenttien k\u00e4yv<span class=\"_ _0\"></span>\u00e4t arv<span class=\"_ _d\"></span>ot m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmi\u00e4 k\u00e4ytt\u00e4en. Suojauk<span class=\"_ _d\"></span>siin k\u00e4yte<span class=\"_ _0\"></span>ttyjen noteer<span class=\"_ _0\"></span>aamatt<span class=\"_ _0\"></span>omien johdannaisten k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n yleisesti k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4 olev<span class=\"_ _0\"></span>alla arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4 ja saata<span class=\"_ _d\"></span>villa olevia markkina-arv<span class=\"_ _d\"></span>oja mahdollisimman paljon hy<span class=\"_ _0\"></span>\u00f6dynt\u00e4en. Harkint<span class=\"_ _0\"></span>aa on k\u00e4yt<span class=\"_ _d\"></span>etty arvostusmene<span class=\"_ _0\"></span>telm\u00e4\u00e4 v<span class=\"_ _d\"></span>alittaessa sek\u00e4 tarvittaessa t<span class=\"_ _0\"></span>eht\u00e4ess\u00e4 ole<span class=\"_ _d\"></span>tuksia, jotka p\u00e4\u00e4osin perustuva<span class=\"_ _0\"></span>t val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>viin<span class=\"_ _4\"></span> markkinaolosuht<span class=\"_ _0\"></span>eisiin raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4.<span class=\"_ _2e6\"> </span>Kalmar kirjaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumisen asiakassaamisista perustuen odot<span class=\"_ _0\"></span>ettuihin luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioihin. Odot<span class=\"_ _0\"></span>ettu luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappio arvioidaan j\u00e4rjestelm\u00e4llisell\u00e4 ja ja<span class=\"_ _0\"></span>tkuval<span class=\"_ _0\"></span>la luott<span class=\"_ _d\"></span>oriskin seurannalla, joka perustuu sek\u00e4 historial<span class=\"_ _0\"></span>lisiin ett\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuihin luott<span class=\"_ _d\"></span>otappioihin. Myyntisaamisten arv<span class=\"_ _0\"></span>onalentumista on kuv<span class=\"_ _d\"></span>attu tark<span class=\"_ _0\"></span>emmin liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat ja -<span class=\"_ _d\"></span>vela<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span><table class=\"s w916 h10d\" id=\"_ad0c0825-f1ef-45ed-ac4d-0aedb09e66b2\"><tr><td></td><td></td><td></td><td class=\"t m0 xd78 h9 y1c02 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xd79 h9 y1c03 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xd7a h9 y1c03 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7b h9 y1c04 ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 xd7c h9 y1c04 ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x692 h9 y1c04 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7d h9 y1c05 ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd7e h9 y1c05 ff10 fs4 fc3 sc0 lsbf wsd2\">l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>lm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xb82 h9 y1c05 ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c06 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xd7f h9 y1c07 ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 x985 h9 y1c07 ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 xd80 h9 y1c07 ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c08 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd81 y1c08 w917 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xd82 h9 y1c09 ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd83 h9 y1c09 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n xd84 y1c0a w918 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd85 y1c0a w919 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0b w91a hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd86 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd88 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd89 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0c ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c0d w91c hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd8a y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8b y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8c y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8d y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0e w91e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8e y1c0e w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8f y1c0e w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd90 y1c0e w920 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd91 y1c0e w921 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls134 ws14d\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd92 y1c0e w922 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">10,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0f ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c10 w923 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c10 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd94 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd95 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd96 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd97 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c11 w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd98 y1c11 w681 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd99 y1c11 w926 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">260,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9a y1c11 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9b y1c11 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9c y1c11 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c13 w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd9d y1c13 w92a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9e y1c13 w92b hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13b ws154\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9f y1c13 w92c hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13c ws155\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda0 y1c13 w92d hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c14 w92e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda1 y1c14 w92f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda2 y1c14 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">34<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda3 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda4 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda5 y1c14 w930 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">340,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c15 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda6 y1c15 w932 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c15 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda8 y1c15 w91d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda9 y1c15 w933 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13e ws157\">7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaa y1c15 w54c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c16 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c17 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c17 w2c7 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdac y1c17 w81f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdad y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdae y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaf y1c17 w935 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws158\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w936 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdb0 y1873 w937 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>76,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb1 y1873 w938 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13f ws159\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb2 y1873 w2d0 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x492 y1873 w939 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 lse5 ws49\">587<span class=\"_ _d\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w93a h10e\" id=\"_963532f3-9cd0-4dd3-98f1-4b786cfd6182\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e5 h9 y1c18 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xdb3 h9 y1c19 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xdb4 h9 y1c19 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c1a ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 x744 h9 y1c1a ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h9 y1c1a ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb6 h9 y1c1b ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdb7 h9 y1c1b ff10 fs4 fc3 sc0 ls0 ws0\">laske<span class=\"_ _0\"></span>lman </td><td class=\"t m0 x8fd h9 y1c1b ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1d3 h9 y1c1c ff10 fs4 fc3 sc0 ls34 ws47\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xdb8 h9 y1c1c ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 xdb9 h9 y1c1c ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 x678 h9 y1c1c ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c1d w93b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdba y1c1d w917 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xdb5 h9 y1c1e ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c1e ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n x745 y1c1d w93c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbc y1c1d w93d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c1f w93e hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbd y1c1f w93f hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c1f w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbe y1c1f w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a3 y1c1f w941 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c20 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c21 w942 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbf y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc0 y1c21 w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc1 y1c21 w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc2 y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c22 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c24 w944 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t saamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdc3 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc4 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc5 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb74 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c25 w946 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc6 y1c25 w947 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc7 y1c25 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc8 y1c25 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc9 y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdca y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c27 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c27 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c27 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcd y1c27 w949 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdce y1c27 w94a hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcf y1c27 w94b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c28 ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c29 w94c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c29 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd0 y1c29 w94d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd1 y1c29 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd2 y1c29 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd3 y1c29 w94e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2a ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2b ff11 fs27 fc3 sc0 ls136 ws14f\">mu<span class=\"_ _4\"></span>ut korottomat </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c2c w94f h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls139 ws152\">saamiset,Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd4 y1c2c w943 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd5 y1c2c w950 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd6 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd7 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd8 y1c2c w951 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2d w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd9 y1c2d w952 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8<span class=\"_ _4\"></span>.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdda y1c2d w953 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddb y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddc y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddd y1c2d w954 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c2e w955 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdde y1c2e w956 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde1 y1c2e w892 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2f w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xde2 y1c2f w957 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">6<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde3 y1c2f w958 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls144 ws15e\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde4 y1c2f w959 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde5 y1c2f w95a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls145 ws15f\">663,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c30 w95b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde6 y1c30 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde7 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde8 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c31 w948 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c31 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde9 y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdea y1c31 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdeb y1c31 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdec y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c32 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xded y1c32 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdee y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdef y1c32 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf0 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c33 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c33 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c33 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf1 y1c33 w95f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls148 ws162\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf2 y1c33 w960 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf3 y1c33 w961 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c34 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c35 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c35 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf4 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf5 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf6 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf7 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c36 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c37 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c37 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf8 y1c37 w962 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf9 y1c37 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfa y1c37 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfb y1c37 w963 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c38 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xdfc y1873 w964 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">503,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfd y1873 w965 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfe y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdff y1873 w966 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">506<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _d\"></span>vien rahoitusvar<span class=\"_ _d\"></span>ojen ja -v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ryhm\u00e4 muodostuu valuutta<span class=\"_ _0\"></span>termiineist\u00e4. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon laajan tuloslaskelman kautta arv<span class=\"_ _d\"></span>ostetta<span class=\"_ _0\"></span>vien rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ja -<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen ryhm\u00e4 sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 valuuttat<span class=\"_ _d\"></span>ermiinej<span class=\"_ _4\"></span>\u00e4, joihin sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _d\"></span>on muutokset johdannaisista, joihin sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, k<span class=\"_ _d\"></span>errytet\u00e4\u00e4n suojauslask<span class=\"_ _d\"></span>ennan ajan laajaan tuloslask<span class=\"_ _d\"></span>elmaan, j<span class=\"_ _4\"></span>osta ne pur<span class=\"_ _d\"></span>etaan suojauslaskennan p\u00e4\u00e4<span class=\"_ _0\"></span>tty<span class=\"_ _0\"></span>ess\u00e4 myynnin suojausten osal<span class=\"_ _d\"></span>ta tuloslask<span class=\"_ _d\"></span>elmaan ja oston suojausten osal<span class=\"_ _d\"></span>ta vaiht<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>omaisuut<span class=\"_ _0\"></span>een. Johdannaisinstrumenttien arv<span class=\"_ _d\"></span>ostus k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _0\"></span>oon perustuu yleisesti k\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>viin arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmiin sek\u00e4 saata<span class=\"_ _d\"></span>villa oleviin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, jonka johdosta arvostuk<span class=\"_ _d\"></span>set luokitel<span class=\"_ _0\"></span>laan k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on hierarkiatason 2 muk<span class=\"_ _0\"></span>aisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muiden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti arvoste<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en instrumenttien arv<span class=\"_ _d\"></span>ot perustuvat osin muihin kuin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, mink\u00e4 johdosta arv<span class=\"_ _0\"></span>ostukse<span class=\"_ _0\"></span>t luokitel<span class=\"_ _0\"></span>laan k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on hierarkiat<span class=\"_ _0\"></span>ason 3 mukaisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muut er<span class=\"_ _0\"></span>\u00e4t on kirjattu t<span class=\"_ _0\"></span>aseeseen jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, ja n\u00e4iden erien k\u00e4yvist\u00e4 arv<span class=\"_ _d\"></span>oista on annettu lis\u00e4tiet<span class=\"_ _d\"></span>oja kutakin er\u00e4\u00e4 k<span class=\"_ _0\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van eril<span class=\"_ _0\"></span>lisen liite<span class=\"_ _0\"></span>tiedon yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 sil<span class=\"_ _d\"></span>t\u00e4 osin kuin ero kirjanpitoarv<span class=\"_ _d\"></span>on ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on v\u00e4lill\u00e4 on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4.<span class=\"_ _2e6\"> </span>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdannaiset<span class=\"_ _2e6\"> </span><table class=\"s w9a7 h117\" id=\"_5640bd5c-b739-4ad0-b75e-348a992d9383\"><tr><td class=\"t m0 x1aa h17 y1c63 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c64 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1aa h17 y1c65 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x984 h9 y1c66 ff10 fs4 fc3 sc0 ls23 ws36\">Nimellis<span class=\"_ _0\"></span>arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6e h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c67 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c69 w9a8 h118\"><div class=\"t m0 x188 h80 y1c68 ff11 fs27 fc3 sc0 ls12f ws148\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls138 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe70 y1c6a w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe71 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe72 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe73 y1c6b w927 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c6c ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe79 y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7a y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7b y1c70 w91b hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7c y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c71 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9ab had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca wsac\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7d y1afe w9ac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7e y1afe w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7f y1afe w6b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe80 y1afe w9ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe81 y18e4 w9af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1 058,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe82 y18e4 w9b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe83 y18e4 w9b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe84 y18e4 w9b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe85 y18c5 w9b3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1 6<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe86 y18c5 w9b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe87 y18c5 w9b5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe88 y18c5 w9b6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe89 y1873 w9b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span> 6<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8a y1873 w9b9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d5 y1873 w9ba ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8b y1873 w167 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w9bb h119\" id=\"_29ab04bb-c987-4747-9cdb-47e57da4eadd\"><tr><td class=\"t m0 x1aa h17 y1c72 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c73 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y1c74 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8c y1c74 w9bc h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls23 ws36\">Nimellisarv<span class=\"_ _d\"></span>o</div></td><td class=\"t m0 xe6e h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c76 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c6b w9bd h11a\"><div class=\"t m0 x188 h80 y1c77 ff11 fs27 fc3 sc0 ls138 ws151\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls151 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8d y1c6a w9be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8e y1c6b w9bf hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8f y1c6b w9c0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe90 y1c6b w9c1 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c78 ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe91 y1c70 w9c2 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">10,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe92 y1c70 w9c3 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe93 y1c70 w5e5 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe94 y1c70 w9ba hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c79 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9c4 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws16c\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe95 y1afe w9c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe96 y1afe w4fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe97 y1afe w65a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe98 y1afe w726 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe99 y18e4 w9c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9a y18e4 w3c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9b y18e4 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9c y18e4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9d y18c5 w240 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9e y18c5 w9c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9f y18c5 w9c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea0 y18c5 w9ca ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea1 y1873 wc5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">578<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea2 y1873 w9cb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8a4 y1873 w97e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24e y1873 w9cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">3,2<span class=\"_ _2e6\"> </span></div></td></tr></table>* Jakautumisen t\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4n asti, valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimuksien vast<span class=\"_ _0\"></span>apuolena oli Cargo<span class=\"_ _d\"></span>tec Oyj.<span class=\"_ _2e6\"> </span>Johdannaisten k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>ot on kirjattu taseeseen brutt<span class=\"_ _0\"></span>ona, vaikka sopimus<span class=\"_ _0\"></span>vastapuoli olisi sama, sill\u00e4 k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohdannaissopimuksiin liittyv<span class=\"_ _d\"></span>\u00e4t eri neto<span class=\"_ _0\"></span>ttamissopimukse<span class=\"_ _0\"></span>t anta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t ehdott<span class=\"_ _0\"></span>oman oik<span class=\"_ _0\"></span>euden net<span class=\"_ _0\"></span>otuk<span class=\"_ _0\"></span>seen luott<span class=\"_ _d\"></span>oriskin realisoituessa, mutta eiv\u00e4<span class=\"_ _d\"></span>t normaalitilanteessa. K<span class=\"_ _d\"></span>onserni ei ole antanut tai saanut v<span class=\"_ _d\"></span>akuuksia johdannaisvast<span class=\"_ _0\"></span>apuolil<span class=\"_ _d\"></span>ta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "8.2 Rahoitusinstrumen<span class=\"_ _0\"></span>tit arv<span class=\"_ _d\"></span>ostusryhmitt\u00e4in<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muissa r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>arojen ryhmiss\u00e4 selvity<span class=\"_ _0\"></span>sp\u00e4iv\u00e4n mukaan.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Rahoitusv<span class=\"_ _d\"></span>arat kirjataan pois taseesta, kun oik<span class=\"_ _d\"></span>eudet sijoituksen r<span class=\"_ _0\"></span>ahavirtoihin o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t lakanneet tai ne on siirr<span class=\"_ _d\"></span>etty toiselle osapuolel<span class=\"_ _d\"></span>le siten, ett\u00e4 k<span class=\"_ _d\"></span>onserni on oleellisil<span class=\"_ _d\"></span>ta osin siirt\u00e4nyt omistuk<span class=\"_ _0\"></span>seen liittyv\u00e4t riski<span class=\"_ _0\"></span>t ja edut<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "Rahoitusv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elat luokitel<span class=\"_ _0\"></span>laan k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttaviin sek<span class=\"_ _0\"></span>\u00e4 jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttaviin r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoihin. Rahoitus<span class=\"_ _d\"></span>velat esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _d\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon kirja<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>at rahoitusv<span class=\"_ _d\"></span>elat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4t p\u00e4\u00e4osin k<span class=\"_ _d\"></span>orollisia v<span class=\"_ _d\"></span>elkoja sek\u00e4 ost<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja<span class=\"_ _4\"></span>. Jak<span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>ettuun hankint<span class=\"_ _0\"></span>amenoon kirjatta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elat kirjataan t<span class=\"_ _0\"></span>aseeseen alun perin k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon transaktiokustannuk<span class=\"_ _0\"></span>silla v<span class=\"_ _0\"></span>\u00e4hennettyn\u00e4. My<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>hemmin rahoitus<span class=\"_ _d\"></span>velat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _d\"></span>oro<span class=\"_ _d\"></span>t ja transaktiokustannukset jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>taan tuloslask<span class=\"_ _d\"></span>elmaan velan juok<span class=\"_ _0\"></span>suajalle k\u00e4<span class=\"_ _d\"></span>ytt\u00e4en efektiivisen k<span class=\"_ _d\"></span>oron menet<span class=\"_ _0\"></span>elm\u00e4\u00e4.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien ost<span class=\"_ _0\"></span>ot ja myynnit kirja<span class=\"_ _0\"></span>taan kaupant<span class=\"_ _d\"></span>ekop\u00e4iv<span class=\"_ _0\"></span>\u00e4n perusteel<span class=\"_ _0\"></span>la ja transaktiot muista r<span class=\"_ _d\"></span>ahoitusvel<span class=\"_ _0\"></span>oista sel<span class=\"_ _d\"></span>vitysp\u00e4iv\u00e4n muk<span class=\"_ _0\"></span>aan<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>elka kirjataan pois taseesta, kun v<span class=\"_ _d\"></span>elkaan liittyv\u00e4 v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oite on t\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tty<span class=\"_ _2\"></span>, kumottu tai sen v<span class=\"_ _d\"></span>oimassaolo on lakannut. Jos olemassa ole<span class=\"_ _d\"></span>va rahoitusv<span class=\"_ _d\"></span>elka vaihde<span class=\"_ _0\"></span>taan saman lainanantajan kanssa t<span class=\"_ _d\"></span>oiseen velkaan oleel<span class=\"_ _0\"></span>lisesti erilaisin ehdoin tai olemassa ole<span class=\"_ _d\"></span>van rahoitusv<span class=\"_ _d\"></span>elan ehtoja muut<span class=\"_ _d\"></span>etaan oleellisesti, muutos k\u00e4si<span class=\"_ _0\"></span>tell\u00e4\u00e4n alkuper<span class=\"_ _d\"></span>\u00e4isen rahoitusv<span class=\"_ _0\"></span>elan kuoletuk<span class=\"_ _d\"></span>sena ja uuden rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan kirjaamisena. T<span class=\"_ _d\"></span>\u00e4ll\u00f6in ero r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkojen kirjanpit<span class=\"_ _d\"></span>oar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oissa kirjataan tulos<span class=\"_ _d\"></span>vaikutteisesti.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>elkoja o<span class=\"_ _d\"></span>vat johdannaisinstrumentit, joihin ei so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa. K\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _d\"></span>aikutteisesti kirjatta<span class=\"_ _0\"></span>viin rahoitus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oihin liitty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t transaktiokulut sek\u00e4 my<span class=\"_ _d\"></span>\u00f6hemm\u00e4t muutokse<span class=\"_ _d\"></span>t k\u00e4yv\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan. Arv<span class=\"_ _0\"></span>onmuutok<span class=\"_ _0\"></span>set johdannaisista, joihin so<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan suojauslask<span class=\"_ _0\"></span>entaa, kirjataan laajaan tuloslask<span class=\"_ _d\"></span>elmaan ja siel<span class=\"_ _d\"></span>t\u00e4 my\u00f6hemmin tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan, kun suojauslask<span class=\"_ _0\"></span>enta p\u00e4\u00e4<span class=\"_ _0\"></span>ttyy<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>K\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosv<span class=\"_ _0\"></span>aikutteisesti kirja<span class=\"_ _0\"></span>ttavia r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _d\"></span>aroja ov<span class=\"_ _d\"></span>at edellisiin luokkiin kuulumatt<span class=\"_ _d\"></span>omat er\u00e4t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en osak<span class=\"_ _0\"></span>esijoitukset, johdannaisinstrumenti<span class=\"_ _0\"></span>t, joihin ei sov<span class=\"_ _d\"></span>ellet<span class=\"_ _0\"></span>a suojauslask<span class=\"_ _0\"></span>entaa, sek\u00e4 r<span class=\"_ _0\"></span>ahoitusv<span class=\"_ _0\"></span>arat, joita pide<span class=\"_ _0\"></span>t\u00e4\u00e4n kaupank\u00e4<span class=\"_ _0\"></span>yntitark<span class=\"_ _d\"></span>oituksessa tai joista odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttavissa ole<span class=\"_ _d\"></span>va sopimusperusteinen rahavirta alkukirjaushe<span class=\"_ _d\"></span>tkell\u00e4 ei perustu pelk<span class=\"_ _0\"></span>\u00e4st\u00e4\u00e4n k<span class=\"_ _d\"></span>orkoon ja p\u00e4\u00e4oman palautukseen. K<span class=\"_ _0\"></span>\u00e4yp\u00e4\u00e4n arv<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti kirjattaviin rahoitus<span class=\"_ _d\"></span>varoihin liittyv\u00e4t tr<span class=\"_ _d\"></span>ansa<span class=\"_ _4\"></span>ktiokulut sek\u00e4 m<span class=\"_ _d\"></span>y\u00f6hemm\u00e4t muut<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>set k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4ss\u00e4 arv<span class=\"_ _d\"></span>ossa kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elmaan.<span class=\"_ _2e6\"> </span><table class=\"s w916 h10d\" id=\"_ad0c0825-f1ef-45ed-ac4d-0aedb09e66b2\"><tr><td></td><td></td><td></td><td class=\"t m0 xd78 h9 y1c02 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xd79 h9 y1c03 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xd7a h9 y1c03 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7b h9 y1c04 ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 xd7c h9 y1c04 ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x692 h9 y1c04 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xd7d h9 y1c05 ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd7e h9 y1c05 ff10 fs4 fc3 sc0 lsbf wsd2\">l<span class=\"_ _4\"></span>as<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>lm<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xb82 h9 y1c05 ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c06 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xd7f h9 y1c07 ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 x985 h9 y1c07 ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 xd80 h9 y1c07 ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c08 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd81 y1c08 w917 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xd82 h9 y1c09 ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xd83 h9 y1c09 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n xd84 y1c0a w918 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd85 y1c0a w919 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0b w91a hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd86 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd88 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd89 y1c0b w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0c ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c0d w91c hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd8a y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8b y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8c y1c0d w91b hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8d y1c0d w91d hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c0e w91e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8e y1c0e w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd8f y1c0e w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd90 y1c0e w920 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd91 y1c0e w921 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls134 ws14d\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd92 y1c0e w922 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">10,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c0f ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c10 w923 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c10 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd94 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd95 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd96 y1c10 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd97 y1c10 w711 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls137 ws150\">272,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c11 w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd98 y1c11 w681 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd99 y1c11 w926 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">260,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9a y1c11 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9b y1c11 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9c y1c11 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c13 w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xd9d y1c13 w92a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9e y1c13 w92b hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13b ws154\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd9f y1c13 w92c hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13c ws155\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda0 y1c13 w92d hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c14 w92e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda1 y1c14 w92f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda2 y1c14 w928 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">34<span class=\"_ _4\"></span>0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda3 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda4 y1c14 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda5 y1c14 w930 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">340,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c15 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda6 y1c15 w932 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c15 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda8 y1c15 w91d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda9 y1c15 w933 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13e ws157\">7,<span class=\"_ _93\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaa y1c15 w54c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls131 ws14a\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h80 y1c16 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c17 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c17 w2c7 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdac y1c17 w81f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdad y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdae y1c17 w91b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdaf y1c17 w935 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws158\">2<span class=\"_ _0\"></span>35,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w936 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdb0 y1873 w937 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>76,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb1 y1873 w938 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13f ws159\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdb2 y1873 w2d0 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x492 y1873 w939 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 lse5 ws49\">587<span class=\"_ _d\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w93a h10e\" id=\"_963532f3-9cd0-4dd3-98f1-4b786cfd6182\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e5 h9 y1c18 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xdb3 h9 y1c19 ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n </td><td class=\"t m0 xdb4 h9 y1c19 ff10 fs4 fc3 sc0 ls35 ws48\">K\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c1a ff10 fs4 fc3 sc0 ls23 ws36\">Jaks<span class=\"_ _0\"></span>ot<span class=\"_ _d\"></span>ettuun </td><td class=\"t m0 x744 h9 y1c1a ff10 fs4 fc3 sc0 ls0 ws3d\">laajan tulo<span class=\"_ _0\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x679 h9 y1c1a ff10 fs4 fc3 sc0 ls12d ws145\">a<span class=\"_ _4\"></span>rvo<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xdb6 h9 y1c1b ff10 fs4 fc3 sc0 ls23 ws36\">hankint<span class=\"_ _d\"></span>a-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdb7 h9 y1c1b ff10 fs4 fc3 sc0 ls0 ws0\">laske<span class=\"_ _0\"></span>lman </td><td class=\"t m0 x8fd h9 y1c1b ff10 fs4 fc3 sc0 lsa1 wsb4\">tulos<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td></td></tr><tr><td class=\"t m0 x1d3 h9 y1c1c ff10 fs4 fc3 sc0 ls34 ws47\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _0\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xdb8 h9 y1c1c ff10 fs4 fc3 sc0 ls99 wsaf\">menoon </td><td class=\"t m0 xdb9 h9 y1c1c ff10 fs4 fc3 sc0 ls56 ws6c\">kau<span class=\"_ _4\"></span>tta </td><td class=\"t m0 x678 h9 y1c1c ff10 fs4 fc3 sc0 ls5c ws72\">vaiku<span class=\"_ _4\"></span>tteisesti<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"c n x18b y1c1d w93b ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls2a ws3d\">MEU<span class=\"_ _4\"></span>R<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdba y1c1d w917 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xdb5 h9 y1c1e ff10 fs4 fc3 sc0 lsb9 wsca\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c1e ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></td><td class=\"c n x745 y1c1d w93c ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsf7 ws146\">ar<span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>stett<span class=\"_ _4\"></span>avat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbc y1c1d w93d ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls4f ws66\">Yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c1f w93e hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls12e ws147\">Osakesijoitukset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbd y1c1f w93f hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd87 y1c1f w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdbe y1c1f w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x4a3 y1c1f w941 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c20 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c21 w942 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls130 ws149\">korol<span class=\"_ _4\"></span>lis<span class=\"_ _4\"></span>et sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdbf y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc0 y1c21 w927 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc1 y1c21 w940 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc2 y1c21 w943 hf8\"><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls140 ws15a\">3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c22 ff11 fs27 fc3 sc0 ls12f ws148\">Lainasaamise<span class=\"_ _0\"></span>t ja<span class=\"_ _d\"></span> muut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c24 w944 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t saamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdc3 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc4 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc5 y1c24 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xb74 y1c24 w945 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls142 ws15c\">2,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c25 w946 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc6 y1c25 w947 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc7 y1c25 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc8 y1c25 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdc9 y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdca y1c25 w940 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c27 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>arat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c27 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c27 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcd y1c27 w949 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdce y1c27 w94a hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcf y1c27 w94b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c28 ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c29 w94c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat s<span class=\"_ _4\"></span>aam<span class=\"_ _4\"></span>iset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xd93 y1c29 w924 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd0 y1c29 w94d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd1 y1c29 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd2 y1c29 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd3 y1c29 w94e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">278<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2a ff11 fs27 fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>yn<span class=\"_ _4\"></span>tis<span class=\"_ _4\"></span>aa<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>set j<span class=\"_ _4\"></span>a </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c2b ff11 fs27 fc3 sc0 ls136 ws14f\">mu<span class=\"_ _4\"></span>ut korottomat </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c2c w94f h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls139 ws152\">saamiset,Car<span class=\"_ _0\"></span>got<span class=\"_ _d\"></span>ec<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd4 y1c2c w943 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">5.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd5 y1c2c w950 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd6 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd7 y1c2c w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd8 y1c2c w951 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">1,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2d w925 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdd9 y1c2d w952 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls133 ws14c\">8<span class=\"_ _4\"></span>.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdda y1c2d w953 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddb y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddc y1c2d w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddd y1c2d w954 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">82,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c2e w955 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls139 ws152\">K<span class=\"_ _0\"></span>onsernitilisaamiset,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xdde y1c2e w956 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c2e w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde1 y1c2e w892 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls143 ws15d\">289,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c2f w929 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>arat yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xde2 y1c2f w957 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls13a ws153\">6<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde3 y1c2f w958 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls144 ws15e\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde4 y1c2f w959 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde5 y1c2f w95a hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls145 ws15f\">663,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c30 w95b hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde6 y1c30 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde7 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xddf y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde0 y1c30 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde8 y1c30 w95d hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls146 ws160\">141<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c31 w948 h10f\"><div class=\"t m0 x188 h80 y1c23 ff11 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c31 w95c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">8.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xde9 y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdea y1c31 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdeb y1c31 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdec y1c31 w95e hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls147 ws161\">112,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c32 w931 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xded y1c32 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xda7 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdee y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdef y1c32 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf0 y1c32 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c x18b y1c33 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls12f ws148\">Johdannaisv<span class=\"_ _d\"></span>elat,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c33 w91f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls132 ws14b\">8.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcc y1c33 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf1 y1c33 w95f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls148 ws162\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf2 y1c33 w960 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls13d ws156\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf3 y1c33 w961 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls138 ws151\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c34 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c35 w934 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdab y1c35 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf4 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf5 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf6 y1c35 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf7 y1c35 w24c hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c36 ff11 fs27 fc3 sc0 ls0 ws0\">Ostove<span class=\"_ _4\"></span>lat j<span class=\"_ _4\"></span>a mu<span class=\"_ _4\"></span>ut </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c37 w948 h110\"><div class=\"t m0 x188 h80 y1c26 ff11 fs27 fc3 sc0 ls136 ws14f\">korottomat vel<span class=\"_ _4\"></span>at,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls141 ws15b\">Cargo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onserni<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdcb y1c37 w521 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls12f ws148\">5.4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf8 y1c37 w962 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdf9 y1c37 w93f hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfa y1c37 w927 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfb y1c37 w963 hf9\"><div class=\"t m0 x188 h80 y194b ff11 fs27 fc3 sc0 ls135 ws14e\">5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c38 ff10 fs27 fc3 sc0 ls139 ws152\">Rahoitusv<span class=\"_ _d\"></span>elat yht<span class=\"_ _d\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xdfc y1873 w964 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">503,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfd y1873 w965 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdfe y1873 w23e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xdff y1873 w966 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">506<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-668": {
   "value": "Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen esitt\u00e4minen nettom\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4isesti<span class=\"_ _2e6\"> </span>Rahoitusv<span class=\"_ _d\"></span>arat ja -v<span class=\"_ _d\"></span>elat v\u00e4henne<span class=\"_ _0\"></span>t\u00e4\u00e4n toisist<span class=\"_ _0\"></span>aan ja esite<span class=\"_ _0\"></span>t\u00e4\u00e4n nett<span class=\"_ _d\"></span>om\u00e4\u00e4r\u00e4isesti taseessa, mik\u00e4li net<span class=\"_ _d\"></span>ottamiseen on tarkastel<span class=\"_ _0\"></span>uhetk<span class=\"_ _d\"></span>ell\u00e4 laillisesti toimeenpan<span class=\"_ _0\"></span>tavissa ole<span class=\"_ _d\"></span>va kuittausoik<span class=\"_ _d\"></span>eus sek\u00e4 aik<span class=\"_ _0\"></span>omus to<span class=\"_ _0\"></span>teuttaa suori<span class=\"_ _0\"></span>tus nett<span class=\"_ _0\"></span>om\u00e4\u00e4r\u00e4isesti tai r<span class=\"_ _0\"></span>ealisoida rahoitus<span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>a ja -v<span class=\"_ _d\"></span>elka samanaikaisesti<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen k\u00e4yv<span class=\"_ _d\"></span>\u00e4t arvo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Not<span class=\"_ _0\"></span>eeraamatt<span class=\"_ _d\"></span>omien rahoitusinstrumenttien k\u00e4yv<span class=\"_ _0\"></span>\u00e4t arv<span class=\"_ _d\"></span>ot m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmi\u00e4 k\u00e4ytt\u00e4en. Suojauk<span class=\"_ _d\"></span>siin k\u00e4yte<span class=\"_ _0\"></span>ttyjen noteer<span class=\"_ _0\"></span>aamatt<span class=\"_ _0\"></span>omien johdannaisten k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n yleisesti k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4 olev<span class=\"_ _0\"></span>alla arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4 ja saata<span class=\"_ _d\"></span>villa olevia markkina-arv<span class=\"_ _d\"></span>oja mahdollisimman paljon hy<span class=\"_ _0\"></span>\u00f6dynt\u00e4en. Harkint<span class=\"_ _0\"></span>aa on k\u00e4yt<span class=\"_ _d\"></span>etty arvostusmene<span class=\"_ _0\"></span>telm\u00e4\u00e4 v<span class=\"_ _d\"></span>alittaessa sek\u00e4 tarvittaessa t<span class=\"_ _0\"></span>eht\u00e4ess\u00e4 ole<span class=\"_ _d\"></span>tuksia, jotka p\u00e4\u00e4osin perustuva<span class=\"_ _0\"></span>t val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>viin<span class=\"_ _4\"></span> markkinaolosuht<span class=\"_ _0\"></span>eisiin raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4.<span class=\"_ _2e6\"> </span>Kalmar kirjaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumisen asiakassaamisista perustuen odot<span class=\"_ _0\"></span>ettuihin luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioihin. Odot<span class=\"_ _0\"></span>ettu luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappio arvioidaan j\u00e4rjestelm\u00e4llisell\u00e4 ja ja<span class=\"_ _0\"></span>tkuval<span class=\"_ _0\"></span>la luott<span class=\"_ _d\"></span>oriskin seurannalla, joka perustuu sek\u00e4 historial<span class=\"_ _0\"></span>lisiin ett\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuihin luott<span class=\"_ _d\"></span>otappioihin. Myyntisaamisten arv<span class=\"_ _0\"></span>onalentumista on kuv<span class=\"_ _d\"></span>attu tark<span class=\"_ _0\"></span>emmin liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdannaisinstrumenttien arv<span class=\"_ _d\"></span>ostus k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _0\"></span>oon perustuu yleisesti k\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>viin arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmiin sek\u00e4 saata<span class=\"_ _d\"></span>villa oleviin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, jonka johdosta arvostuk<span class=\"_ _d\"></span>set luokitel<span class=\"_ _0\"></span>laan k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on hierarkiatason 2 muk<span class=\"_ _0\"></span>aisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muiden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti arvoste<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en instrumenttien arv<span class=\"_ _d\"></span>ot perustuvat osin muihin kuin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, mink\u00e4 johdosta arv<span class=\"_ _0\"></span>ostukse<span class=\"_ _0\"></span>t luokitel<span class=\"_ _0\"></span>laan k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on hierarkiat<span class=\"_ _0\"></span>ason 3 mukaisiksi k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muut er<span class=\"_ _0\"></span>\u00e4t on kirjattu t<span class=\"_ _0\"></span>aseeseen jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, ja n\u00e4iden erien k\u00e4yvist\u00e4 arv<span class=\"_ _d\"></span>oista on annettu lis\u00e4tiet<span class=\"_ _d\"></span>oja kutakin er\u00e4\u00e4 k<span class=\"_ _0\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van eril<span class=\"_ _0\"></span>lisen liite<span class=\"_ _0\"></span>tiedon yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 sil<span class=\"_ _d\"></span>t\u00e4 osin kuin ero kirjanpitoarv<span class=\"_ _d\"></span>on ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on v\u00e4lill\u00e4 on merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "Rahoitusv<span class=\"_ _d\"></span>arojen ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen k\u00e4yv<span class=\"_ _d\"></span>\u00e4t arvo<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Not<span class=\"_ _0\"></span>eeraamatt<span class=\"_ _d\"></span>omien rahoitusinstrumenttien k\u00e4yv<span class=\"_ _0\"></span>\u00e4t arv<span class=\"_ _d\"></span>ot m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmi\u00e4 k\u00e4ytt\u00e4en. Suojauk<span class=\"_ _d\"></span>siin k\u00e4yte<span class=\"_ _0\"></span>ttyjen noteer<span class=\"_ _0\"></span>aamatt<span class=\"_ _0\"></span>omien johdannaisten k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arv<span class=\"_ _0\"></span>o m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n yleisesti k\u00e4yt<span class=\"_ _d\"></span>\u00f6ss\u00e4 olev<span class=\"_ _0\"></span>alla arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elm\u00e4ll\u00e4 ja saata<span class=\"_ _d\"></span>villa olevia markkina-arv<span class=\"_ _d\"></span>oja mahdollisimman paljon hy<span class=\"_ _0\"></span>\u00f6dynt\u00e4en. Harkint<span class=\"_ _0\"></span>aa on k\u00e4yt<span class=\"_ _d\"></span>etty arvostusmene<span class=\"_ _0\"></span>telm\u00e4\u00e4 v<span class=\"_ _d\"></span>alittaessa sek\u00e4 tarvittaessa t<span class=\"_ _0\"></span>eht\u00e4ess\u00e4 ole<span class=\"_ _d\"></span>tuksia, jotka p\u00e4\u00e4osin perustuva<span class=\"_ _0\"></span>t val<span class=\"_ _0\"></span>litse<span class=\"_ _d\"></span>viin<span class=\"_ _4\"></span> markkinaolosuht<span class=\"_ _0\"></span>eisiin raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4.<span class=\"_ _2e6\"> </span>Kalmar kirjaa tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetk<span class=\"_ _0\"></span>ell\u00e4 arv<span class=\"_ _d\"></span>ona<span class=\"_ _4\"></span>len<span class=\"_ _0\"></span>tumisen asiakassaamisista perustuen odot<span class=\"_ _0\"></span>ettuihin luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappioihin. Odot<span class=\"_ _0\"></span>ettu luo<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>tappio arvioidaan j\u00e4rjestelm\u00e4llisell\u00e4 ja ja<span class=\"_ _0\"></span>tkuval<span class=\"_ _0\"></span>la luott<span class=\"_ _d\"></span>oriskin seurannalla, joka perustuu sek\u00e4 historial<span class=\"_ _0\"></span>lisiin ett\u00e4 odo<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuihin luott<span class=\"_ _d\"></span>otappioihin. Myyntisaamisten arv<span class=\"_ _0\"></span>onalentumista on kuv<span class=\"_ _d\"></span>attu tark<span class=\"_ _0\"></span>emmin liite<span class=\"_ _0\"></span>tiedossa 5.3<span class=\"_ _0\"></span>, Myyntisaamiset ja muut k<span class=\"_ _d\"></span>orott<span class=\"_ _0\"></span>omat saamiset<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs769\">Johdannaisinstrumenttien arv<span class=\"_ _d\"></span>ostus k\u00e4yp\u00e4\u00e4n arv<span class=\"_ _0\"></span>oon perustuu yleisesti k\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76a\">ole<span class=\"_ _0\"></span>viin arv<span class=\"_ _0\"></span>ostusmenet<span class=\"_ _0\"></span>elmiin sek\u00e4 saata<span class=\"_ _d\"></span>villa oleviin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76b\">jonka johdosta arvostuk<span class=\"_ _d\"></span>set luokitel<span class=\"_ _0\"></span>laan k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on hierarkiatason 2 muk<span class=\"_ _0\"></span>aisiksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76c\">k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muiden k\u00e4<span class=\"_ _d\"></span>yp\u00e4\u00e4n ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon tulosvaikutt<span class=\"_ _d\"></span>eisesti arvoste<span class=\"_ _d\"></span>ttuj<span class=\"_ _4\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76d\">instrumenttien arv<span class=\"_ _d\"></span>ot perustuvat osin muihin kuin markkinaperust<span class=\"_ _d\"></span>eisiin muuttujiin, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76e\">mink\u00e4 johdosta arv<span class=\"_ _0\"></span>ostukse<span class=\"_ _0\"></span>t luokitel<span class=\"_ _0\"></span>laan k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on hierarkiat<span class=\"_ _0\"></span>ason 3 mukaisiksi </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs76f\">k\u00e4yvik<span class=\"_ _0\"></span>si arv<span class=\"_ _0\"></span>oiksi. Muut er<span class=\"_ _0\"></span>\u00e4t on kirjattu t<span class=\"_ _0\"></span>aseeseen jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon, ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs770\">n\u00e4iden erien k\u00e4yvist\u00e4 arv<span class=\"_ _d\"></span>oista on annettu lis\u00e4tiet<span class=\"_ _d\"></span>oja kutakin er\u00e4\u00e4 k<span class=\"_ _0\"></span>osk<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>van eril<span class=\"_ _0\"></span>lisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs771\">liite<span class=\"_ _0\"></span>tiedon yhte<span class=\"_ _d\"></span>y<span class=\"_ _0\"></span>dess\u00e4 sil<span class=\"_ _d\"></span>t\u00e4 osin kuin ero kirjanpitoarv<span class=\"_ _d\"></span>on ja k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on v\u00e4lill\u00e4 on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs772\">merkitt\u00e4v<span class=\"_ _d\"></span>\u00e4.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "8.<span class=\"_ _0\"></span>3 Rahav<span class=\"_ _d\"></span>ara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>arat k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _0\"></span>oista, l<span class=\"_ _d\"></span>yhytaikaisista pankkitall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista sek\u00e4 muista l<span class=\"_ _d\"></span>yhytaikaisista likvideist\u00e4 sijoituk<span class=\"_ _0\"></span>sista, joiden alkuper\u00e4inen maturit<span class=\"_ _d\"></span>eetti on k<span class=\"_ _d\"></span>orkeintaan k<span class=\"_ _d\"></span>olme kuukautta. K\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tyt pankkitililimiitit on esit<span class=\"_ _0\"></span>etty muissa l<span class=\"_ _d\"></span>yhytaikaisissa v<span class=\"_ _0\"></span>eloissa. Rahavirtalask<span class=\"_ _d\"></span>elmassa k\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililimiitit on v\u00e4henne<span class=\"_ _0\"></span>tty rahav<span class=\"_ _d\"></span>aroista.<span class=\"_ _2e6\"> </span><table class=\"s w967 h111\" id=\"_f7350d03-b700-4865-b9af-1ee7c852f703\"><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y19a6 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y19a6 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w968 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">K\u00e4t<span class=\"_ _d\"></span>ei<span class=\"_ _4\"></span>nen raha ja<span class=\"_ _d\"></span> pa<span class=\"_ _4\"></span>nkkitilit<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x9bc y1992 w969 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">242<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe00 y1992 w96a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">59,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w96b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls4f ws66\">L<span class=\"_ _d\"></span>yhy<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et tal<span class=\"_ _4\"></span>letuks<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe01 y18f4 w13f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">18<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe02 y18f4 w96c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">23<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w96d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahav<span class=\"_ _d\"></span>arat yh<span class=\"_ _0\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe03 y1873 w96e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">260,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe04 y1873 w96f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">82,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Rahav<span class=\"_ _0\"></span>arat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t yhteens\u00e4 53,<span class=\"_ _d\"></span>6 (<span class=\"_ _d\"></span>31.<span class=\"_ _d\"></span>12.2023: 6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,5<span class=\"_ _0\"></span>) miljoonan euron arv<span class=\"_ _d\"></span>osta eri maissa ja valuut<span class=\"_ _d\"></span>oissa olevia raha<span class=\"_ _d\"></span>varoja, joihin liittyy siirtorajoituk<span class=\"_ _0\"></span>sia, mutta joita v<span class=\"_ _0\"></span>oidaan k\u00e4ytt<span class=\"_ _0\"></span>\u00e4\u00e4 paikallisessa liik<span class=\"_ _d\"></span>etoiminnassa tai siirt\u00e4\u00e4 viiv<span class=\"_ _d\"></span>eell\u00e4 poislukien 3,8 (<span class=\"_ _d\"></span>5,8<span class=\"_ _d\"></span>) miljoonan euron arv<span class=\"_ _d\"></span>oiset rahav<span class=\"_ _0\"></span>arat V<span class=\"_ _2\"></span>en\u00e4j\u00e4ll\u00e4.<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>virtalask<span class=\"_ _0\"></span>elmassa <table class=\"s w970 h111\" id=\"_8a0698af-3b78-40b2-9597-71da6c95d908\"><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y19a6 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y19a6 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb3 y1992 wd1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb4 y1992 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w971 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Pankkitililimiittien k\u00e4ytt\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe05 y18f4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe06 y18f4 w972 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w973 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>talask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe07 y1873 w939 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe08 y1873 w1fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">78,8<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "8.<span class=\"_ _0\"></span>3 Rahav<span class=\"_ _d\"></span>ara<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span>Rahav<span class=\"_ _0\"></span>arat k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k\u00e4t<span class=\"_ _d\"></span>eisvar<span class=\"_ _0\"></span>oista, l<span class=\"_ _d\"></span>yhytaikaisista pankkitall<span class=\"_ _0\"></span>etuk<span class=\"_ _0\"></span>sista sek\u00e4 muista l<span class=\"_ _d\"></span>yhytaikaisista likvideist\u00e4 sijoituk<span class=\"_ _0\"></span>sista, joiden alkuper\u00e4inen maturit<span class=\"_ _d\"></span>eetti on k<span class=\"_ _d\"></span>orkeintaan k<span class=\"_ _d\"></span>olme kuukautta. K\u00e4<span class=\"_ _0\"></span>yte<span class=\"_ _0\"></span>tyt pankkitililimiitit on esit<span class=\"_ _0\"></span>etty muissa l<span class=\"_ _d\"></span>yhytaikaisissa v<span class=\"_ _0\"></span>eloissa. Rahavirtalask<span class=\"_ _d\"></span>elmassa k\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililimiitit on v\u00e4henne<span class=\"_ _0\"></span>tty rahav<span class=\"_ _d\"></span>aroista.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>virtalask<span class=\"_ _0\"></span>elmassa <table class=\"s w970 h111\" id=\"_8a0698af-3b78-40b2-9597-71da6c95d908\"><tr><td class=\"c n x18b y19a6 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x86e y19a6 w896 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb2 y19a6 w99 hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 w7bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Rahav<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb3 y1992 wd1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">26<span class=\"_ _4\"></span>0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xcb4 y1992 w3c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">82<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 w971 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Pankkitililimiittien k\u00e4ytt\u00f6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe05 y18f4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe06 y18f4 w972 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w973 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Rahav<span class=\"_ _d\"></span>arat raha<span class=\"_ _d\"></span>vir<span class=\"_ _4\"></span>talask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe07 y1873 w939 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">2<span class=\"_ _93\"></span>5<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe08 y1873 w1fe ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">78,8<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "8.<span class=\"_ _d\"></span>4 K<span class=\"_ _2\"></span>orollise<span class=\"_ _d\"></span>t v<span class=\"_ _0\"></span>elat K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>kirjanpitoarv<span class=\"_ _d\"></span>ot <table class=\"s w974 h112\" id=\"_0dcc0852-5532-40d0-a81b-7bd9f18a9eb8\"><tr><td class=\"c n x18b y1c39 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1c39 w1f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x892 y1c39 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x893 y1c39 w5e1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3a ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kai<span class=\"_ _4\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y1afb w975 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Lainat<span class=\"_ _0\"></span> rahoituslait<span class=\"_ _d\"></span>oksil<span class=\"_ _d\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe09 y1afb w81f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">24<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0a y1afb w1e7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c2 w6ee ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c2 w976 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0c y18c2 w977 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0d y18c2 w978 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">64,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afc w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe0e y1afc w979 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0f y1afc w97a ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lscf wse7\">1<span class=\"_ _4\"></span>14,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c3b ff10 fs4 fc3 sc0 ls21 ws34\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikai<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x809 y18c3 w97b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Lainat,<span class=\"_ _d\"></span> Cargot<span class=\"_ _d\"></span>ec-konser<span class=\"_ _0\"></span>ni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe10 y18c3 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe11 y18c3 w97c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>0<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18c4 w6ee ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe0b y18c4 w976 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">9<span class=\"_ _4\"></span>.1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe12 y18c4 w6b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">16,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe13 y18c4 w3d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a5 w97d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>roll<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>et vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe14 y18a5 w532 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">5,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe15 y18a5 w97e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18a6 w97f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at,<span class=\"_ _d\"></span> Cargot<span class=\"_ _0\"></span>ec-konserni<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe16 y18a6 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe17 y18a6 w6b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w980 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">K\u00e4yt<span class=\"_ _0\"></span>etyt pankkitililim<span class=\"_ _4\"></span>iitit<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe18 y18e4 w200 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe19 y18e4 w312 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe1a y18c5 w981 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">25,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1b y18c5 w982 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">140,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w983 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> velat<span class=\"_ _0\"></span> yht<span class=\"_ _0\"></span>eens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n x258 y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe1c y1873 w985 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">254<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6shetkel<span class=\"_ _0\"></span>l\u00e4 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 pitk\u00e4aikaisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 3,<span class=\"_ _2\"></span>7 (<span class=\"_ _0\"></span>31.<span class=\"_ _2\"></span>12.2023: N/<span class=\"_ _9d\"></span>A<span class=\"_ _0\"></span>) prosen<span class=\"_ _0\"></span>ttia. L<span class=\"_ _2\"></span>yhytaik<span class=\"_ _0\"></span>aisten v<span class=\"_ _d\"></span>elkojen k<span class=\"_ _d\"></span>eskikork<span class=\"_ _d\"></span>o oli 4<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7 (N/<span class=\"_ _6\"></span>A<span class=\"_ _d\"></span>) prosenttia.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orollist<span class=\"_ _d\"></span>en velk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k\u00e4<span class=\"_ _0\"></span>yv\u00e4t arv<span class=\"_ _d\"></span>ot eiv\u00e4<span class=\"_ _0\"></span>t poikk<span class=\"_ _d\"></span>ea olennaisesti kirjanpitoarv<span class=\"_ _0\"></span>oista.<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>orol<span class=\"_ _0\"></span>listen <span class=\"_ _172\"></span>v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>ojen <span class=\"_ _1ea\"></span>muutok<span class=\"_ _0\"></span>set<table class=\"s w986 h113\" id=\"_746e93a4-0492-43ca-9825-a4faaf4107c0\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c3c ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c3c ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c3d ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c3d ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c3d ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c3e ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c3e ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c3e ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c3f ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c3f ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c3f ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe22 h9 y1c3f ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c3f ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c40 ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c40 ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c40 ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c40 ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c40 ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c41 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c41 w987 ha5\"><div class=\"t m0 x188 h17 y184d ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c42 ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c42 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c42 ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c42 ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w988 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12e ws147\">1.1.2024<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe28 y1c44 w989 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe29 y1c44 w98a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2a y1c44 w98b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">112,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2b y1c44 w87 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2c y1c44 w98c ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe2d y1c45 w98e hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls143 ws15d\">-4<span class=\"_ _4\"></span>9,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2e y1c45 w98f hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls14c ws166\">-2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe2f y1c45 w990 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls137 ws150\">-131<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe30 y1c45 w991 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls13d ws156\">-0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe31 y1c46 w992 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-20<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c47 ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c48 ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe32 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe33 y1c49 w4bb hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls138 ws151\">1<span class=\"_ _4\"></span>8,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe34 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe35 y1c49 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe36 y1c4a w994 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">18,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1c4b ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></td><td></td><td class=\"c n xe37 y1c4c w25a hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls149 ws163\">24<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe38 y1c4c w961 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls132 ws14b\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe39 y1c4c w995 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">20,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3a y1c4c w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3b y1c4d wa5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls24 ws37\">272,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4e w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3d y1c4e w72b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3e y1c4e w997 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">-1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe3f y1c4e w998 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls131 ws14a\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe40 y1c4f w334 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c50 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe41 y1c51 w941 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe42 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe43 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe44 y1c51 w927 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe45 y1c52 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c53 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w99a h114\"><div class=\"t m0 x188 h81 y1c54 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls150 ws16a\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe46 y1873 w99b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">249,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe47 y1873 w99c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">88<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe48 y1873 we5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe49 y1873 w147 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">3,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4a y1873 w984 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">3<span class=\"_ _4\"></span>40,9<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w986 h113\" id=\"_2f0a079a-6fb4-4e57-a4aa-18a84cf3374a\"><tr><td></td><td></td><td class=\"t m0 xdb5 h9 y1c57 ff10 fs4 fc3 sc0 lsca wse0\">Pitk\u00e4<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x7df h9 y1c57 ff10 fs4 fc3 sc0 ls5e ws74\">Vuokra-<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x906 h9 y1c58 ff10 fs4 fc3 sc0 ls21 ws34\">aikaise<span class=\"_ _d\"></span>t </td><td class=\"t m0 xe1d h9 y1c58 ff10 fs4 fc3 sc0 lsb9 wsca\">sopimu<span class=\"_ _4\"></span>s-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xb93 h9 y1c58 ff10 fs4 fc3 sc0 ls0 ws3d\">Lainat ja </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe1e h9 y1c59 ff10 fs4 fc3 sc0 ls34 ws47\">k<span class=\"_ _0\"></span>orollis<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> </td><td class=\"t m0 xe1f h9 y1c59 ff10 fs4 fc3 sc0 ls0 ws3d\">vela<span class=\"_ _d\"></span>t ja </td><td class=\"t m0 x742 h9 y1c59 ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni-<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xe20 h9 y1c5a ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td><td class=\"t m0 xe21 h9 y1c5a ff10 fs4 fc3 sc0 ls0 ws0\">l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaiset </td><td class=\"t m0 xb93 h9 y1c5a ff10 fs4 fc3 sc0 ls5c ws72\">tilivel<span class=\"_ _4\"></span>at, </td><td class=\"t m0 xe4b h9 y1c5a ff10 fs4 fc3 sc0 ls52 ws7e\">K\u00e4<span class=\"_ _d\"></span>yte<span class=\"_ _0\"></span>tyt </td><td class=\"t m0 xe23 h9 y1c5a ff10 fs4 fc3 sc0 ls34 ws47\">K<span class=\"_ _d\"></span>orolliset<span class=\"_ _d\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 xe24 h9 y1c5b ff10 fs4 fc3 sc0 ls66 ws7b\">s<span class=\"_ _4\"></span>is<span class=\"_ _4\"></span>\u00e4<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>\u00e4e<span class=\"_ _4\"></span>n </td><td class=\"t m0 xe1d h9 y1c5b ff10 fs4 fc3 sc0 ls0 ws0\">k<span class=\"_ _0\"></span>orollise<span class=\"_ _0\"></span>t </td><td class=\"t m0 xbcb h9 y1c5b ff10 fs4 fc3 sc0 ls14b ws165\">Ca<span class=\"_ _4\"></span>rgote<span class=\"_ _4\"></span>c-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x427 h9 y1c5b ff10 fs4 fc3 sc0 ls5e ws74\">pankki<span class=\"_ _4\"></span>-<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x673 h9 y1c5b ff10 fs4 fc3 sc0 ls33 ws46\">vel<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span> </td></tr><tr><td class=\"c n x18b y1c5c w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe25 y1c5c w987 h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls24 ws37\">Liite</div></td><td class=\"t m0 xe26 h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">l<span class=\"_ _0\"></span>yhennykse<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xdbb h9 y1c5d ff10 fs4 fc3 sc0 ls14a ws164\">vel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe27 h9 y1c5d ff10 fs4 fc3 sc0 ls4f ws66\">k<span class=\"_ _0\"></span>onserni<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x6a0 h9 y1c5d ff10 fs4 fc3 sc0 lscc wse2\">tilil<span class=\"_ _0\"></span>imiiti<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x42f h9 y1c5d ff10 fs4 fc3 sc0 ls2b ws3e\">yhteens\u00e4<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"c n x18b y1c43 w577 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws147\">1.1.202<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe4c y1c44 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4d y1c44 w99d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa4 wsb8\">74<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4e y1c44 w99e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">94,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe4f y1c44 w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe50 y1c44 w99f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1<span class=\"_ _4\"></span>71<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c45 w98d hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12f ws148\">Rahavirta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe51 y1c46 w1e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe52 y1c46 w67d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">-11<span class=\"_ _4\"></span>,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe53 y1c46 w374 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">20,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe54 y1c46 w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">2,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x213 y1c46 w5bc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">61,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5e ff11 fs27 fc3 sc0 ls0 ws0\">U<span class=\"_ _4\"></span>ude<span class=\"_ _4\"></span>t ja </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d3 h80 y1c5f ff11 fs27 fc3 sc0 ls14d ws167\">muuttunee<span class=\"_ _0\"></span>t </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c49 w993 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls141 ws15b\">vuokrasopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe55 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe56 y1c4a w9a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25<span class=\"_ _4\"></span>,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe57 y1c4a we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe58 y1c4a w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x982 y1c4a w9a1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">25,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4d w9a2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Jakautuminen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe59 y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5a y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5b y1c4d w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5c y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5d y1c4d we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c4e w996 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14e ws168\">Kurssi<span class=\"_ _0\"></span>ero<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe3c y1c4f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5e y1c4f w545 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe5f y1c4f w188 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls54 ws6b\">-2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe60 y1c4f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe61 y1c4f w9a3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">-3,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h80 y1c60 ff11 fs27 fc3 sc0 ls14f ws169\">Ef<span class=\"_ _d\"></span>ek<span class=\"_ _4\"></span>tiivisen k<span class=\"_ _d\"></span>oron </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c51 w999 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls14f ws169\">menet<span class=\"_ _0\"></span>elm\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe62 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe63 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x994 y1c52 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe64 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe65 y1c52 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h81 y1c61 ff10 fs27 fc3 sc0 ls0 ws0\">Koro<span class=\"_ _4\"></span>lli<span class=\"_ _4\"></span>set vel<span class=\"_ _4\"></span>at </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y1c56 w9a4 h116\"><div class=\"t m0 x188 h81 y1c62 ff10 fs27 fc3 sc0 ls12e ws147\">yhteens\u00e4,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h9 y1c55 ff10 fs27 fc3 sc0 ls147 ws161\">31.12.<span class=\"_ _4\"></span>2023<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xe66 y1873 w9a5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">50,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe67 y1873 w9a6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe68 y1873 w83e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2a ws3d\">112<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe69 y1873 w6b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscb wse1\">3,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe6a y1873 w19c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">25<span class=\"_ _4\"></span>4,6<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "8.5 Johdannaissopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span> Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Johdannaisinstrumentit ja suojauslask<span class=\"_ _d\"></span>enta<span class=\"_ _2e6\"> </span>Kalmar k\u00e4<span class=\"_ _0\"></span>ytt\u00e4\u00e4 p\u00e4\u00e4asiassa val<span class=\"_ _0\"></span>uuttat<span class=\"_ _0\"></span>ermiinej\u00e4 suojautuakseen tunnist<span class=\"_ _0\"></span>etuil<span class=\"_ _d\"></span>ta merkitt\u00e4vil<span class=\"_ _d\"></span>t\u00e4 markkinarisk<span class=\"_ _d\"></span>eilt\u00e4. Sopimuk<span class=\"_ _d\"></span>sentek<span class=\"_ _d\"></span>ohetkel<span class=\"_ _0\"></span>l\u00e4 johdannaisinstrumentit kirjataan taseeseen hankin<span class=\"_ _0\"></span>tamenoon, joka vast<span class=\"_ _0\"></span>aa niiden k\u00e4yp\u00e4\u00e4 arv<span class=\"_ _d\"></span>oa.<span class=\"_ _4\"></span> Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sess\u00e4 johdannaisinstrumentit arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan k\u00e4<span class=\"_ _0\"></span>yp\u00e4\u00e4n arvoon. Johdannaiset luokit<span class=\"_ _0\"></span>ellaan t<span class=\"_ _0\"></span>ek<span class=\"_ _0\"></span>ohetk<span class=\"_ _d\"></span>ell\u00e4\u00e4n joko sit<span class=\"_ _d\"></span>ovien sopimusten ja tul<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien rahavirt<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauksek<span class=\"_ _d\"></span>si, j<span class=\"_ _4\"></span>olloin niihin so<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>ellet<span class=\"_ _0\"></span>aan rahavirr<span class=\"_ _0\"></span>an suojauslask<span class=\"_ _d\"></span>entaa, tai tulos<span class=\"_ _0\"></span>vaikutt<span class=\"_ _0\"></span>eisesti kirjatta<span class=\"_ _d\"></span>viksi, kun edell<span class=\"_ _d\"></span>ytykset suojauslask<span class=\"_ _d\"></span>ennalle eiv\u00e4t t\u00e4y<span class=\"_ _0\"></span>sin t\u00e4yty<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>aluuttatermiinien k<span class=\"_ _0\"></span>\u00e4yv\u00e4<span class=\"_ _0\"></span>t arv<span class=\"_ _0\"></span>ot perustuv<span class=\"_ _0\"></span>at tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n\u00e4 not<span class=\"_ _0\"></span>eerattuihin termiinikursseihin. Johdannaisinstrumen<span class=\"_ _0\"></span>tit esite<span class=\"_ _0\"></span>t\u00e4\u00e4n pitk\u00e4aikaisina, jos niiden maturit<span class=\"_ _0\"></span>eetti ylitt\u00e4\u00e4 vuoden.<span class=\"_ _2e6\"> </span>Rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>etaan p\u00e4\u00e4asiassa liik<span class=\"_ _d\"></span>etoiminnan r<span class=\"_ _0\"></span>ahavirt<span class=\"_ _0\"></span>ojen suojauksiin. Lis\u00e4k<span class=\"_ _d\"></span>si rahavirran suojauslask<span class=\"_ _d\"></span>entaa so<span class=\"_ _d\"></span>velle<span class=\"_ _0\"></span>taan tiettyjen valuutt<span class=\"_ _0\"></span>am\u00e4\u00e4r\u00e4ist<span class=\"_ _0\"></span>en lainojen rahavirtojen suojauk<span class=\"_ _0\"></span>siin. Yhti\u00f6 dokument<span class=\"_ _0\"></span>oi suojauslask<span class=\"_ _0\"></span>entaa aloitt<span class=\"_ _0\"></span>aessaan suojattavien k<span class=\"_ _d\"></span>ohteiden ja suojausinstrumen<span class=\"_ _0\"></span>ttien v\u00e4lisen suh<span class=\"_ _0\"></span>teen, k<span class=\"_ _d\"></span>onsernin riskienhallinta<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>oitteet sek<span class=\"_ _0\"></span>\u00e4 suojaukseen ryhtymisen stra<span class=\"_ _0\"></span>tegian. Yhti\u00f6 dokumen<span class=\"_ _0\"></span>toi ja arvioi suojaussuht<span class=\"_ _d\"></span>eiden<span class=\"_ _4\"></span> tehokkuuden suojausta aloittaessaan sek<span class=\"_ _0\"></span>\u00e4 v\u00e4hin<span class=\"_ _0\"></span>t\u00e4\u00e4n jokaisen tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>k<span class=\"_ _0\"></span>sen ja v\u00e4litilinp\u00e4\u00e4<span class=\"_ _d\"></span>t\u00f6ksen yht<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>dess\u00e4 mittaamalla suojausinstrumentin kyky<span class=\"_ _d\"></span>\u00e4 kumota suojausk<span class=\"_ _0\"></span>oht<span class=\"_ _0\"></span>een rahavirt<span class=\"_ _0\"></span>ojen arvon muut<span class=\"_ _d\"></span>okset. K<span class=\"_ _d\"></span>os<span class=\"_ _4\"></span>ka su<span class=\"_ _4\"></span>ojau<span class=\"_ _4\"></span>sins<span class=\"_ _4\"></span>trum<span class=\"_ _4\"></span>entin<span class=\"_ _4\"></span> k<span class=\"_ _d\"></span>eskeiset ehdo<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>yrit\u00e4\u00e4n asett<span class=\"_ _0\"></span>amaan vastaa<span class=\"_ _d\"></span>viksi suojattav<span class=\"_ _d\"></span>an er\u00e4n kanssa, suojausteho<span class=\"_ _0\"></span>ttomuutta ei yleens\u00e4 esiinn<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan kriteerit t\u00e4<span class=\"_ _d\"></span>ytt\u00e4vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan raha<span class=\"_ _0\"></span>virran suojauksissa k<span class=\"_ _d\"></span>onsernin laajan tuloslask<span class=\"_ _d\"></span>elman<span class=\"_ _4\"></span> kautta oman p\u00e4\u00e4oman arv<span class=\"_ _d\"></span>onmuutosrahastoon ja ne<span class=\"_ _d\"></span>ttoinv<span class=\"_ _d\"></span>estoinnin suojauksessa k<span class=\"_ _d\"></span>onsernin laa<span class=\"_ _4\"></span>jan tuloslask<span class=\"_ _d\"></span>elman kautta oman p\u00e4\u00e4oman muunt<span class=\"_ _d\"></span>oeroihin. Suojauslask<span class=\"_ _0\"></span>ennassa ole<span class=\"_ _0\"></span>vien termiinien osal<span class=\"_ _d\"></span>ta kuitenkin v<span class=\"_ _d\"></span>ain valuuttakurssin<span class=\"_ _2e6\"> </span>muutos kirja<span class=\"_ _0\"></span>taan laajan tuloksen eriin ja muut<span class=\"_ _d\"></span>okset t<span class=\"_ _0\"></span>ermiinien k<span class=\"_ _0\"></span>ork<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>pist<span class=\"_ _0\"></span>eiss\u00e4 kirjataan suor<span class=\"_ _0\"></span>aan tuloslask<span class=\"_ _d\"></span>elman rahoituseriin. Laajan tuloslask<span class=\"_ _0\"></span>elman kautta arv<span class=\"_ _d\"></span>onmuutosrahastoon t<span class=\"_ _0\"></span>ai muunt<span class=\"_ _0\"></span>oeroihin kirja<span class=\"_ _0\"></span>ttu johdannaisten kumulatiivinen v<span class=\"_ _d\"></span>oitto tai tappio kirjataan tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan suojatun er\u00e4n oikaisuna samanaikaisesti. Myyntien ja ost<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen suojauslask<span class=\"_ _d\"></span>ennassa<span class=\"_ _4\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4vien val<span class=\"_ _0\"></span>uuttat<span class=\"_ _d\"></span>ermiinien tehokas osa kirjataan liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon ja hankinnan ja valmistuk<span class=\"_ _d\"></span>sen kuluihin. Mik\u00e4li suojatun ennak<span class=\"_ _0\"></span>oidun liik<span class=\"_ _d\"></span>etoimen ei en\u00e4\u00e4 odot<span class=\"_ _0\"></span>eta t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutuvan, siirr<span class=\"_ _d\"></span>et\u00e4\u00e4n kyseisen suojausinstrumentin kumula<span class=\"_ _0\"></span>tiivinen k\u00e4yv<span class=\"_ _0\"></span>\u00e4n arv<span class=\"_ _0\"></span>on muutos v<span class=\"_ _0\"></span>\u00e4litt\u00f6m\u00e4sti tul<span class=\"_ _0\"></span>oslask<span class=\"_ _0\"></span>elmaan. K<span class=\"_ _d\"></span>un suo<span class=\"_ _4\"></span>jausinstrumentti er\u00e4\u00e4ntyy<span class=\"_ _2\"></span>, myy<span class=\"_ _d\"></span>d<span class=\"_ _4\"></span>\u00e4\u00e4n, sopimus pure<span class=\"_ _0\"></span>taan tai to<span class=\"_ _d\"></span>teute<span class=\"_ _0\"></span>taan tai suojaussuhde k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytet\u00e4\u00e4n, arv<span class=\"_ _d\"></span>onmuutosten k<span class=\"_ _d\"></span>ertym\u00e4 j<span class=\"_ _4\"></span>\u00e4\u00e4 laajan tuloslask<span class=\"_ _d\"></span>elman er\u00e4ksi ja tuloute<span class=\"_ _d\"></span>taan vasta, kun ennak<span class=\"_ _0\"></span>oitu liik<span class=\"_ _d\"></span>etoimi to<span class=\"_ _d\"></span>teutuu. Mik\u00e4li suojauslask<span class=\"_ _d\"></span>ennan<span class=\"_ _4\"></span> tehokkuust<span class=\"_ _0\"></span>estauk<span class=\"_ _0\"></span>sessa on hav<span class=\"_ _0\"></span>aittu teho<span class=\"_ _0\"></span>ttomuutta, t<span class=\"_ _d\"></span>ehottoman osan arv<span class=\"_ _0\"></span>onmuutos kirja<span class=\"_ _0\"></span>taan v\u00e4litt<span class=\"_ _d\"></span>\u00f6m\u00e4sti tulosvaikutt<span class=\"_ _d\"></span>eisesti.<span class=\"_ _2e6\"> </span>Suojauslask<span class=\"_ _0\"></span>ennan ulk<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>puolella ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien suojausinstrumenttien k\u00e4<span class=\"_ _0\"></span>yv\u00e4n arv<span class=\"_ _0\"></span>on muutok<span class=\"_ _d\"></span>set kirjataan suoraan tuloslask<span class=\"_ _d\"></span>elmaan, suojatun k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>ht<span class=\"_ _d\"></span>een mukaisesti joko liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin ja kuluihin tai rahoitustuott<span class=\"_ _0\"></span>oihin ja -kuluihin<span class=\"_ _2e6\"> </span>.<span class=\"_ _2e6\"> </span>Johdannaiset<span class=\"_ _2e6\"> </span><table class=\"s w9a7 h117\" id=\"_5640bd5c-b739-4ad0-b75e-348a992d9383\"><tr><td class=\"t m0 x1aa h17 y1c63 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4<span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c64 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c64 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"t m0 x1aa h17 y1c65 ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _d\"></span> </td><td class=\"t m0 x984 h9 y1c66 ff10 fs4 fc3 sc0 ls23 ws36\">Nimellis<span class=\"_ _0\"></span>arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6e h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c66 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c67 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c69 w9a8 h118\"><div class=\"t m0 x188 h80 y1c68 ff11 fs27 fc3 sc0 ls12f ws148\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h80 y184d ff11 fs27 fc3 sc0 ls138 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe70 y1c6a w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe71 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe72 y1c6b w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe73 y1c6b w927 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c6c ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf8\"><div class=\"t m0 x188 h8 y1b5f ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe79 y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7a y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7b y1c70 w91b hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7c y1c70 w5e5 hf8\"><div class=\"t m0 x188 h81 y1c6f ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c71 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9ab had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca wsac\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7d y1afe w9ac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7e y1afe w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe7f y1afe w6b3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">4<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe80 y1afe w9ad ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">-2<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe81 y18e4 w9af ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1 058,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe82 y18e4 w9b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe83 y18e4 w9b1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe84 y18e4 w9b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">1,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe85 y18c5 w9b3 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1 6<span class=\"_ _93\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe86 y18c5 w9b4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">1<span class=\"_ _4\"></span>0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe87 y18c5 w9b5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe88 y18c5 w9b6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe89 y1873 w9b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span> 6<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8a y1873 w9b9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">10,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x6d5 y1873 w9ba ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8b y1873 w167 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">-1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table><table class=\"s w9bb h119\" id=\"_29ab04bb-c987-4747-9cdb-47e57da4eadd\"><tr><td class=\"t m0 x1aa h17 y1c72 ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _d\"></span><span class=\"ls0 ws0\"> </span></td><td></td><td class=\"t m0 xe6b h9 y1c73 ff10 fs4 fc3 sc0 lsb9 wsca\">Positiivinen <span class=\"_ _6\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6c h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Neg<span class=\"_ _4\"></span>atiivi<span class=\"_ _4\"></span>nen<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td><td class=\"t m0 xe6d h9 y1c73 ff10 fs4 fc3 sc0 ls5c ws72\">Netto<span class=\"_ _4\"></span> <span class=\"_ _9d\"></span><span class=\"ls0 ws0\"> </span></td></tr><tr><td class=\"c n x18b y1c74 w1e hb2\"><div class=\"t m0 x188 h17 y194b ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8c y1c74 w9bc h115\"><div class=\"t m0 x188 h17 y194b ff10 fs4 fc3 sc0 ls23 ws36\">Nimellisarv<span class=\"_ _d\"></span>o</div></td><td class=\"t m0 xe6e h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 xe6f h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x18d h9 y1c75 ff10 fs4 fc3 sc0 ls35 ws3e\">k\u00e4<span class=\"_ _0\"></span>yp\u00e4 arvo<span class=\"_ _2e6\"> </span></td></tr><tr><td class=\"t m0 x1aa h81 y1c76 ff10 fs27 fc3 sc0 ls151 ws16b\">Pitk\u00e4<span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span>kais<span class=\"_ _4\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1c6b w9bd h11a\"><div class=\"t m0 x188 h80 y1c77 ff11 fs27 fc3 sc0 ls138 ws151\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls151 ws151\">rahavirra<span class=\"_ _4\"></span>n suojausl<span class=\"_ _4\"></span>askenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8d y1c6a w9be ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">1<span class=\"_ _4\"></span>0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8e y1c6b w9bf hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe8f y1c6b w9c0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe90 y1c6b w9c1 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls13d ws156\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 xe74 h80 y1c78 ff11 fs27 fc3 sc0 ls12f ws148\">Osak<span class=\"_ _d\"></span>ewarran<span class=\"_ _0\"></span>tit<span class=\"_ _2e6\"> </span></td><td class=\"c n xe75 y1c6d w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe76 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe77 y1c6e w91b hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe78 y1c6e w9a9 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c70 w9aa hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls141 ws15b\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe91 y1c70 w9c2 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">10,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe92 y1c70 w9c3 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe93 y1c70 w5e5 hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe94 y1c70 w9ba hf9\"><div class=\"t m0 x188 h81 y1c12 ff10 fs27 fc3 sc0 ls135 ws14e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h81 y1c79 ff10 fs27 fc3 sc0 ls12f ws148\">L<span class=\"_ _d\"></span>yh<span class=\"_ _0\"></span>ytaikais<span class=\"_ _0\"></span>et<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x809 y1afe w9c4 had\"><div class=\"t m0 x188 h8 y18f3 ff11 fs4 fc3 sc0 ls96 wsac\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit,<span class=\"_ _2e6\"> </span></div><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsca ws16c\">rahavirra<span class=\"_ _4\"></span>n suojaus<span class=\"_ _4\"></span>laskenta<span class=\"_ _0\"></span>*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe95 y1afe w9c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe96 y1afe w4fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">5<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe97 y1afe w65a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">1,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe98 y1afe w726 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">3,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x809 y18e4 w9c6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _d\"></span>aluuttat<span class=\"_ _d\"></span>ermiinit, muut*<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe99 y18e4 w9c7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2 wsb7\">51<span class=\"_ _93\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9a y18e4 w3c8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9b y18e4 w3cd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9c y18e4 w1ef ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">-<span class=\"_ _4\"></span>0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18c5 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9d y18c5 w240 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc8 wsdb\">5<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9e y18c5 w9c8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xe9f y18c5 w9c9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea0 y18c5 w9ca ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">3<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w9b7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Johdannaiset yh<span class=\"_ _d\"></span>teens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea1 y1873 wc5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">578<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea2 y1873 w9cb ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb3 wsc5\">5,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x8a4 y1873 w97e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24e y1873 w9cc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls26 ws39\">3,2<span class=\"_ _2e6\"> </span></div></td></tr></table>* Jakautumisen t\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4n asti, valuutt<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ermiinisopimuksien vast<span class=\"_ _0\"></span>apuolena oli Cargo<span class=\"_ _d\"></span>tec Oyj.<span class=\"_ _2e6\"> </span>Johdannaisten k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _d\"></span>t ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>ot on kirjattu taseeseen brutt<span class=\"_ _0\"></span>ona, vaikka sopimus<span class=\"_ _0\"></span>vastapuoli olisi sama, sill\u00e4 k<span class=\"_ _d\"></span>onsernin j<span class=\"_ _4\"></span>ohdannaissopimuksiin liittyv<span class=\"_ _d\"></span>\u00e4t eri neto<span class=\"_ _0\"></span>ttamissopimukse<span class=\"_ _0\"></span>t anta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t ehdott<span class=\"_ _0\"></span>oman oik<span class=\"_ _0\"></span>euden net<span class=\"_ _0\"></span>otuk<span class=\"_ _0\"></span>seen luott<span class=\"_ _d\"></span>oriskin realisoituessa, mutta eiv\u00e4<span class=\"_ _d\"></span>t normaalitilanteessa. K<span class=\"_ _d\"></span>onserni ei ole antanut tai saanut v<span class=\"_ _d\"></span>akuuksia johdannaisvast<span class=\"_ _0\"></span>apuolil<span class=\"_ _d\"></span>ta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _d\"></span>o pit\u00e4\u00e4 sis\u00e4ll\u00e4\u00e4n yhti\u00f6k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ouksen p\u00e4\u00e4<span class=\"_ _0\"></span>tt\u00e4m\u00e4t osingo<span class=\"_ _0\"></span>t ja lahjoitukset<span class=\"_ _0\"></span>. Hallituk<span class=\"_ _0\"></span>sen ehdottama v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o kirjataan velak<span class=\"_ _d\"></span>si ja oman p\u00e4\u00e4oman<span class=\"_ _4\"></span> v\u00e4henn<span class=\"_ _0\"></span>yksek<span class=\"_ _d\"></span>si, kun Kalmar Oyj:n osakkeenomistaja<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t hyv\u00e4k<span class=\"_ _d\"></span>syneet v<span class=\"_ _0\"></span>oitonjaon v<span class=\"_ _d\"></span>arsinaisessa yhti\u00f6kok<span class=\"_ _d\"></span>ouksessa.<span class=\"_ _2e6\"> </span>Osingonjak<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 j<span class=\"_ _4\"></span>\u00e4lk<span class=\"_ _d\"></span>een hallitus on ehdottanut jaetta<span class=\"_ _d\"></span>vaksi osink<span class=\"_ _d\"></span>oa <span><span class=\"gs7f3\" id=\"__2\">0, 99</span></span> euroa kut<span class=\"_ _0\"></span>akin A<span class=\"_ _d\"></span>-sarjan osake<span class=\"_ _0\"></span>tta k<span class=\"_ _d\"></span>ohd<span class=\"_ _4\"></span>en ja <span><span class=\"gs7f3\" id=\"__3\">1, 00</span></span> euroa kutakin ulk<span class=\"_ _d\"></span>ona ole<span class=\"_ _0\"></span>vaa B-<span class=\"_ _0\"></span>sarjan osak<span class=\"_ _0\"></span>etta k<span class=\"_ _d\"></span>ohden eli yhteens\u00e4 <span><span class=\"gs7f4\" id=\"__1\">63 978 857,11</span></span> euroa.<span class=\"_ _2e6\"> </span>Os",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-683": {
   "value": "Omat osakk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>un emoyhti\u00f6 tai sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t osta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t Kalmar Oyj:n osakk<span class=\"_ _d\"></span>eita, osakkeista makse<span class=\"_ _0\"></span>ttu vastik<span class=\"_ _d\"></span>e sek\u00e4 hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t kustannuk<span class=\"_ _d\"></span>set v\u00e4hent\u00e4<span class=\"_ _d\"></span>v\u00e4t omaa p\u00e4\u00e4omaa. K<span class=\"_ _0\"></span>un n\u00e4m\u00e4 osakk<span class=\"_ _0\"></span>eet m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n, merkit\u00e4\u00e4n omaan p\u00e4\u00e4omaan osakk<span class=\"_ _0\"></span>eista saatu v<span class=\"_ _d\"></span>astike, josta on v<span class=\"_ _d\"></span>\u00e4hennetty suorat transaktiokustannuk<span class=\"_ _d\"></span>set sek\u00e4 tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen vaikutus. <span class=\"_ _109\"> </span><table class=\"s w9cd h11b\" id=\"_2337c3f9-368a-4555-9c46-05e119888865\"><tr><td></td><td class=\"t m0 x7a8 h9 y1c7a ff10 fs4 fc3 sc0 ls23 ws36\">A-sar<span class=\"_ _d\"></span>jan </td><td class=\"t m0 x7a9 h9 y1c7a ff10 fs4 fc3 sc0 ls30 ws43\">B-sarjan<span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c7b ff10 fsb fc3 sc0 ls62 ws77\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> lukum\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x1a9 h9 y1c7b ff10 fs4 fc3 sc0 lsbd wsd0\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"c n xea3 y1c7c w9ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbf wsd2\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea4 y1c7c w9cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls4f ws66\">Yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c7d w9d0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws162\">Osakkeiden lukum\u00e4\u00e4r\u00e4 30.6.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea5 y1aea w9d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea6 y1aea w9d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 79<span class=\"_ _4\"></span>8 029<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea7 y1aea w9d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 11<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c7e ff10 fs4 fc3 sc0 ls23 ws36\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _0\"></span> lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a45 w54d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsfd ws111\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea8 y1a45 w9d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea9 y1a45 w9d2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 798 0<span class=\"_ _4\"></span>29<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaa y1a45 w9d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 1<span class=\"_ _4\"></span>18<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1c7f ff11 fs4 fc3 sc0 ls0 ws0\">Yh<span class=\"_ _4\"></span>ti\u00f6<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>llu<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>a olevat o<span class=\"_ _4\"></span>mat </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aee w9d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">o<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>et 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeab y1aee w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeac y1aee w9d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xead y1aee w9d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c80 ff10 fs4 fc3 sc0 ls34 ws47\">Ulkona<span class=\"_ _d\"></span> olevien<span class=\"_ _d\"></span> osakkeiden<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w9d9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> 31.12.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeae y1873 w9da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 526 0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaf y1873 w9db ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 54<span class=\"_ _4\"></span>8 02<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb0 y1873 w9dc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 07<span class=\"_ _d\"></span>4 1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs7d7\">8.<span class=\"_ _d\"></span>6 Oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7d9\">Oma p\u00e4\u00e4oma k<span class=\"_ _d\"></span>oostuu osakep\u00e4\u00e4omasta, arv<span class=\"_ _d\"></span>onmuutosrahastosta, sijoit<span class=\"_ _0\"></span>etun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7da\">vapaan oman p\u00e4\u00e4oman r<span class=\"_ _0\"></span>ahastosta, muunt<span class=\"_ _d\"></span>oeroista, k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _d\"></span>oittov<span class=\"_ _d\"></span>aroista ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7db\">m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuudesta. Arv<span class=\"_ _d\"></span>onmuutosrahast<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 rahavirran </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7dc\">suojauksena k\u00e4<span class=\"_ _d\"></span>ytett\u00e4vien johdannaisinstrumen<span class=\"_ _0\"></span>ttien k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutost<span class=\"_ _0\"></span>en </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7dd\">suojauslask<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van osuuden. Sijoite<span class=\"_ _d\"></span>tun vapaan oman p\u00e4\u00e4oman rahasto sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7de\">yhti\u00f6n hallussa ol<span class=\"_ _0\"></span>leilla omilla osakk<span class=\"_ _d\"></span>eilla tehdyt tr<span class=\"_ _0\"></span>ansaktiot. Muunt<span class=\"_ _d\"></span>oerot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7df\">ulk<span class=\"_ _d\"></span>omaisten tyt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sten eur<span class=\"_ _d\"></span>oiksi muuntamisesta s<span class=\"_ _d\"></span>yntyv\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e0\">muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t. K<span class=\"_ _d\"></span>ertyneet v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>vara<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tilikauden ja aiempien tilikausien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e1\">v<span class=\"_ _0\"></span>oiton<span class=\"_ _d\"></span>/t<span class=\"_ _0\"></span>appion. K<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 v<span class=\"_ _d\"></span>oitto<span class=\"_ _d\"></span>varoista v<span class=\"_ _d\"></span>\u00e4hennet\u00e4\u00e4n maksetu<span class=\"_ _0\"></span>t osingot sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e2\">yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sen hyv\u00e4k<span class=\"_ _d\"></span>sym\u00e4t lahjoitukse<span class=\"_ _d\"></span>t. Lis\u00e4ksi k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneet v<span class=\"_ _d\"></span>oitto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e3\">vakuutusma<span class=\"_ _0\"></span>temaa<span class=\"_ _0\"></span>ttiset v<span class=\"_ _d\"></span>oitot ja tappio<span class=\"_ _0\"></span>t etuuspohjaisista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>yist\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e4\">ja kuluvaiku<span class=\"_ _0\"></span>tuksen osakk<span class=\"_ _d\"></span>eina maksetta<span class=\"_ _d\"></span>vista osakeperust<span class=\"_ _0\"></span>eisista palkkioista. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e5\">Osak<span class=\"_ _d\"></span>eper<span class=\"_ _4\"></span>ust<span class=\"_ _0\"></span>eiset palkkio<span class=\"_ _0\"></span>t on kuvattu l<span class=\"_ _0\"></span>iite<span class=\"_ _0\"></span>tiedossa 3.2 Osak<span class=\"_ _d\"></span>eperusteiset maksu<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs7ca\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs7cb\">V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7cc\">V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _d\"></span>o pit\u00e4\u00e4 sis\u00e4ll\u00e4\u00e4n yhti\u00f6k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ouksen p\u00e4\u00e4<span class=\"_ _0\"></span>tt\u00e4m\u00e4t osingo<span class=\"_ _0\"></span>t ja lahjoitukset<span class=\"_ _0\"></span>. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7cd\">Hallituk<span class=\"_ _0\"></span>sen ehdottama v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o kirjataan velak<span class=\"_ _d\"></span>si ja oman p\u00e4\u00e4oman<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7ce\">v\u00e4henn<span class=\"_ _0\"></span>yksek<span class=\"_ _d\"></span>si, kun Kalmar Oyj:n osakkeenomistaja<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t hyv\u00e4k<span class=\"_ _d\"></span>syneet </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7cf\">v<span class=\"_ _0\"></span>oitonjaon v<span class=\"_ _d\"></span>arsinaisessa yhti\u00f6kok<span class=\"_ _d\"></span>ouksessa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs7d0\">Omat osakk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7d1\">K<span class=\"_ _d\"></span>un emoyhti\u00f6 tai sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t osta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t Kalmar Oyj:n osakk<span class=\"_ _d\"></span>eita, osakkeista </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7d2\">makse<span class=\"_ _0\"></span>ttu vastik<span class=\"_ _d\"></span>e sek\u00e4 hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t kustannuk<span class=\"_ _d\"></span>set v\u00e4hent\u00e4<span class=\"_ _d\"></span>v\u00e4t omaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7d3\">p\u00e4\u00e4omaa. K<span class=\"_ _0\"></span>un n\u00e4m\u00e4 osakk<span class=\"_ _0\"></span>eet m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n, merkit\u00e4\u00e4n omaan p\u00e4\u00e4omaan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7d4\">osakk<span class=\"_ _0\"></span>eista saatu v<span class=\"_ _d\"></span>astike, josta on v<span class=\"_ _d\"></span>\u00e4hennetty suorat transaktiokustannuk<span class=\"_ _d\"></span>set </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs7d5\">sek\u00e4 tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen vaikutus. <span class=\"_ _109\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs7e7\">Osakk<span class=\"_ _d\"></span>eet ja osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma <span class=\"_ _d8\"> </span> <span class=\"_ _b6\"> </span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e8\">Kalmarilla on k<span class=\"_ _0\"></span>aksi (<span class=\"_ _d\"></span>2) osak<span class=\"_ _d\"></span>elajia: A<span class=\"_ _0\"></span>-sarjan osakk<span class=\"_ _d\"></span>eet ja B-sarjan osakk<span class=\"_ _0\"></span>eet. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7e9\">Osakk<span class=\"_ _d\"></span>eilla ei ole nimellisarvoa. K<span class=\"_ _0\"></span>aikki liikk<span class=\"_ _d\"></span>eeseen lasketut osakk<span class=\"_ _d\"></span>eet on mak<span class=\"_ _0\"></span>settu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7ea\">t\u00e4y<span class=\"_ _0\"></span>sim\u00e4\u00e4r\u00e4isesti. Kalmar Oyj:n B-<span class=\"_ _0\"></span>sarjan osak<span class=\"_ _0\"></span>e on not<span class=\"_ _d\"></span>eerattu Nasdaq Helsingiss\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7eb\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 l\u00e4htien. Kalmarin osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma on 20 000 000<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>00 euroa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7ec\">Osakk<span class=\"_ _d\"></span>eisiin liitty<span class=\"_ _4\"></span>v\u00e4 \u00e4\u00e4nioik<span class=\"_ _d\"></span>eus: Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa A<span class=\"_ _d\"></span>-osakkeet tuo<span class=\"_ _d\"></span>ttavat yhden \u00e4\u00e4nen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7ed\">ja jokainen t\u00e4y<span class=\"_ _0\"></span>si kymmenen B-osak<span class=\"_ _0\"></span>etta yhden \u00e4\u00e4nen kuit<span class=\"_ _0\"></span>enkin siten, e<span class=\"_ _0\"></span>tt\u00e4 kullakin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7ee\">osakk<span class=\"_ _0\"></span>eenomistajalla on v<span class=\"_ _0\"></span>\u00e4hint\u00e4\u00e4n yk<span class=\"_ _0\"></span>si \u00e4\u00e4ni.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7ef\">B-sarjan osakk<span class=\"_ _d\"></span>eiden osinko<span class=\"_ _0\"></span>: Osingonjaossa on B-sarjan osakk<span class=\"_ _d\"></span>eille makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7f0\">osink<span class=\"_ _d\"></span>oa enemm\u00e4n kuin A-sarjan osakk<span class=\"_ _d\"></span>eille. E<span class=\"_ _0\"></span>ri osak<span class=\"_ _d\"></span>esarj<span class=\"_ _4\"></span>oille mak<span class=\"_ _d\"></span>settav<span class=\"_ _0\"></span>an osingon </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs7f1\">ero<span class=\"_ _d\"></span>tus on v\u00e4hint\u00e4\u00e4n yksi (<span class=\"_ _2\"></span>1) sentti ja enint<span class=\"_ _0\"></span>\u00e4\u00e4n kaksi ja puoli (<span class=\"_ _d\"></span>2,5) sen<span class=\"_ _d\"></span>tti\u00e4. <span class=\"_ _288\"> </span> </div><div class=\"gs79\"><table class=\"s w9cd h11b\" id=\"_2337c3f9-368a-4555-9c46-05e119888865\"><tr><td></td><td class=\"t m0 x7a8 h9 y1c7a ff10 fs4 fc3 sc0 ls23 ws36\">A-sar<span class=\"_ _d\"></span>jan </td><td class=\"t m0 x7a9 h9 y1c7a ff10 fs4 fc3 sc0 ls30 ws43\">B-sarjan<span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c7b ff10 fsb fc3 sc0 ls62 ws77\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> lukum\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x1a9 h9 y1c7b ff10 fs4 fc3 sc0 lsbd wsd0\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"c n xea3 y1c7c w9ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbf wsd2\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea4 y1c7c w9cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls4f ws66\">Yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c7d w9d0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws162\">Osakkeiden lukum\u00e4\u00e4r\u00e4 30.6.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea5 y1aea w9d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea6 y1aea w9d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 79<span class=\"_ _4\"></span>8 029<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea7 y1aea w9d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 11<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c7e ff10 fs4 fc3 sc0 ls23 ws36\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _0\"></span> lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a45 w54d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsfd ws111\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea8 y1a45 w9d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea9 y1a45 w9d2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 798 0<span class=\"_ _4\"></span>29<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaa y1a45 w9d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 1<span class=\"_ _4\"></span>18<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1c7f ff11 fs4 fc3 sc0 ls0 ws0\">Yh<span class=\"_ _4\"></span>ti\u00f6<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>llu<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>a olevat o<span class=\"_ _4\"></span>mat </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aee w9d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">o<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>et 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeab y1aee w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeac y1aee w9d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xead y1aee w9d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c80 ff10 fs4 fc3 sc0 ls34 ws47\">Ulkona<span class=\"_ _d\"></span> olevien<span class=\"_ _d\"></span> osakkeiden<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w9d9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> 31.12.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeae y1873 w9da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 526 0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaf y1873 w9db ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 54<span class=\"_ _4\"></span>8 02<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb0 y1873 w9dc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 07<span class=\"_ _d\"></span>4 1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Osingonjak<span class=\"_ _d\"></span>o<span class=\"_ _2e6\"> </span>Tilinp\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6sp\u00e4iv\u00e4n 31.<span class=\"_ _2\"></span>12.202<span class=\"_ _d\"></span>4 j<span class=\"_ _4\"></span>\u00e4lk<span class=\"_ _d\"></span>een hallitus on ehdottanut jaetta<span class=\"_ _d\"></span>vaksi osink<span class=\"_ _d\"></span>oa <span><span class=\"gs7f3\" id=\"__2\">0, 99</span></span> euroa kut<span class=\"_ _0\"></span>akin A<span class=\"_ _d\"></span>-sarjan osake<span class=\"_ _0\"></span>tta k<span class=\"_ _d\"></span>ohd<span class=\"_ _4\"></span>en ja <span><span class=\"gs7f3\" id=\"__3\">1, 00</span></span> euroa kutakin ulk<span class=\"_ _d\"></span>ona ole<span class=\"_ _0\"></span>vaa B-<span class=\"_ _0\"></span>sarjan osak<span class=\"_ _0\"></span>etta k<span class=\"_ _d\"></span>ohden eli yhteens\u00e4 <span><span class=\"gs7f4\" id=\"__1\">63 978 857,11</span></span> euroa.<span class=\"_ _2e6\"> </span>Os",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "8.<span class=\"_ _d\"></span>6 Oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _0\"></span>o<span class=\"_ _2e6\"> </span>V<span class=\"_ _2\"></span>oitonjak<span class=\"_ _d\"></span>o pit\u00e4\u00e4 sis\u00e4ll\u00e4\u00e4n yhti\u00f6k<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>ouksen p\u00e4\u00e4<span class=\"_ _0\"></span>tt\u00e4m\u00e4t osingo<span class=\"_ _0\"></span>t ja lahjoitukset<span class=\"_ _0\"></span>. Hallituk<span class=\"_ _0\"></span>sen ehdottama v<span class=\"_ _d\"></span>oitonjak<span class=\"_ _d\"></span>o kirjataan velak<span class=\"_ _d\"></span>si ja oman p\u00e4\u00e4oman<span class=\"_ _4\"></span> v\u00e4henn<span class=\"_ _0\"></span>yksek<span class=\"_ _d\"></span>si, kun Kalmar Oyj:n osakkeenomistaja<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t hyv\u00e4k<span class=\"_ _d\"></span>syneet v<span class=\"_ _0\"></span>oitonjaon v<span class=\"_ _d\"></span>arsinaisessa yhti\u00f6kok<span class=\"_ _d\"></span>ouksessa.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "8.<span class=\"_ _d\"></span>6 Oma p\u00e4\u00e4oma<span class=\"_ _2e6\"> </span>Omat osakk<span class=\"_ _d\"></span>eet<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>un emoyhti\u00f6 tai sen tyt\u00e4ryh<span class=\"_ _0\"></span>ti\u00f6t osta<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t Kalmar Oyj:n osakk<span class=\"_ _d\"></span>eita, osakkeista makse<span class=\"_ _0\"></span>ttu vastik<span class=\"_ _d\"></span>e sek\u00e4 hankintaan liittyv<span class=\"_ _0\"></span>\u00e4t kustannuk<span class=\"_ _d\"></span>set v\u00e4hent\u00e4<span class=\"_ _d\"></span>v\u00e4t omaa p\u00e4\u00e4omaa. K<span class=\"_ _0\"></span>un n\u00e4m\u00e4 osakk<span class=\"_ _0\"></span>eet m<span class=\"_ _0\"></span>yyd\u00e4\u00e4n, merkit\u00e4\u00e4n omaan p\u00e4\u00e4omaan osakk<span class=\"_ _0\"></span>eista saatu v<span class=\"_ _d\"></span>astike, josta on v<span class=\"_ _d\"></span>\u00e4hennetty suorat transaktiokustannuk<span class=\"_ _d\"></span>set sek\u00e4 tulo<span class=\"_ _d\"></span>ver<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>jen vaikutus. <span class=\"_ _109\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "Oma p\u00e4\u00e4oma k<span class=\"_ _d\"></span>oostuu osakep\u00e4\u00e4omasta, arv<span class=\"_ _d\"></span>onmuutosrahastosta, sijoit<span class=\"_ _0\"></span>etun vapaan oman p\u00e4\u00e4oman r<span class=\"_ _0\"></span>ahastosta, muunt<span class=\"_ _d\"></span>oeroista, k<span class=\"_ _0\"></span>ertyneist\u00e4 v<span class=\"_ _d\"></span>oittov<span class=\"_ _d\"></span>aroista ja m\u00e4\u00e4r\u00e4y<span class=\"_ _d\"></span>svalla<span class=\"_ _0\"></span>ttomien omistajien osuudesta. Arv<span class=\"_ _d\"></span>onmuutosrahast<span class=\"_ _0\"></span>o sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 rahavirran suojauksena k\u00e4<span class=\"_ _d\"></span>ytett\u00e4vien johdannaisinstrumen<span class=\"_ _0\"></span>ttien k\u00e4yv\u00e4n arv<span class=\"_ _d\"></span>on muutost<span class=\"_ _0\"></span>en suojauslask<span class=\"_ _0\"></span>etta<span class=\"_ _0\"></span>van osuuden. Sijoite<span class=\"_ _d\"></span>tun vapaan oman p\u00e4\u00e4oman rahasto sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 yhti\u00f6n hallussa ol<span class=\"_ _0\"></span>leilla omilla osakk<span class=\"_ _d\"></span>eilla tehdyt tr<span class=\"_ _0\"></span>ansaktiot. Muunt<span class=\"_ _d\"></span>oerot sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 ulk<span class=\"_ _d\"></span>omaisten tyt\u00e4ryhti\u00f6iden tilinp\u00e4\u00e4t<span class=\"_ _0\"></span>\u00f6sten eur<span class=\"_ _d\"></span>oiksi muuntamisesta s<span class=\"_ _d\"></span>yntyv\u00e4t muunt<span class=\"_ _0\"></span>oero<span class=\"_ _0\"></span>t. K<span class=\"_ _d\"></span>ertyneet v<span class=\"_ _0\"></span>oitto<span class=\"_ _d\"></span>vara<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 tilikauden ja aiempien tilikausien v<span class=\"_ _0\"></span>oiton<span class=\"_ _d\"></span>/t<span class=\"_ _0\"></span>appion. K<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneist\u00e4 v<span class=\"_ _d\"></span>oitto<span class=\"_ _d\"></span>varoista v<span class=\"_ _d\"></span>\u00e4hennet\u00e4\u00e4n maksetu<span class=\"_ _0\"></span>t osingot sek\u00e4 yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sen hyv\u00e4k<span class=\"_ _d\"></span>sym\u00e4t lahjoitukse<span class=\"_ _d\"></span>t. Lis\u00e4ksi k<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tyneet v<span class=\"_ _d\"></span>oitto<span class=\"_ _d\"></span>varat sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t vakuutusma<span class=\"_ _0\"></span>temaa<span class=\"_ _0\"></span>ttiset v<span class=\"_ _d\"></span>oitot ja tappio<span class=\"_ _0\"></span>t etuuspohjaisista el\u00e4k<span class=\"_ _d\"></span>ej\u00e4rj<span class=\"_ _4\"></span>estel<span class=\"_ _d\"></span>yist\u00e4 ja kuluvaiku<span class=\"_ _0\"></span>tuksen osakk<span class=\"_ _d\"></span>eina maksetta<span class=\"_ _d\"></span>vista osakeperust<span class=\"_ _0\"></span>eisista palkkioista. Osak<span class=\"_ _d\"></span>eper<span class=\"_ _4\"></span>ust<span class=\"_ _0\"></span>eiset palkkio<span class=\"_ _0\"></span>t on kuvattu l<span class=\"_ _0\"></span>iite<span class=\"_ _0\"></span>tiedossa 3.2 Osak<span class=\"_ _d\"></span>eperusteiset maksu<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Osakk<span class=\"_ _d\"></span>eet ja osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma <span class=\"_ _d8\"> </span> <span class=\"_ _b6\"> </span> Kalmarilla on k<span class=\"_ _0\"></span>aksi (<span class=\"_ _d\"></span>2) osak<span class=\"_ _d\"></span>elajia: A<span class=\"_ _0\"></span>-sarjan osakk<span class=\"_ _d\"></span>eet ja B-sarjan osakk<span class=\"_ _0\"></span>eet. Osakk<span class=\"_ _d\"></span>eilla ei ole nimellisarvoa. K<span class=\"_ _0\"></span>aikki liikk<span class=\"_ _d\"></span>eeseen lasketut osakk<span class=\"_ _d\"></span>eet on mak<span class=\"_ _0\"></span>settu t\u00e4y<span class=\"_ _0\"></span>sim\u00e4\u00e4r\u00e4isesti. Kalmar Oyj:n B-<span class=\"_ _0\"></span>sarjan osak<span class=\"_ _0\"></span>e on not<span class=\"_ _d\"></span>eerattu Nasdaq Helsingiss\u00e4 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 l\u00e4htien. Kalmarin osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma on 20 000 000<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>00 euroa.<span class=\"_ _2e6\"> </span>Osakk<span class=\"_ _d\"></span>eisiin liitty<span class=\"_ _4\"></span>v\u00e4 \u00e4\u00e4nioik<span class=\"_ _d\"></span>eus: Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa A<span class=\"_ _d\"></span>-osakkeet tuo<span class=\"_ _d\"></span>ttavat yhden \u00e4\u00e4nen ja jokainen t\u00e4y<span class=\"_ _0\"></span>si kymmenen B-osak<span class=\"_ _0\"></span>etta yhden \u00e4\u00e4nen kuit<span class=\"_ _0\"></span>enkin siten, e<span class=\"_ _0\"></span>tt\u00e4 kullakin osakk<span class=\"_ _0\"></span>eenomistajalla on v<span class=\"_ _0\"></span>\u00e4hint\u00e4\u00e4n yk<span class=\"_ _0\"></span>si \u00e4\u00e4ni.<span class=\"_ _2e6\"> </span>B-sarjan osakk<span class=\"_ _d\"></span>eiden osinko<span class=\"_ _0\"></span>: Osingonjaossa on B-sarjan osakk<span class=\"_ _d\"></span>eille makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a osink<span class=\"_ _d\"></span>oa enemm\u00e4n kuin A-sarjan osakk<span class=\"_ _d\"></span>eille. E<span class=\"_ _0\"></span>ri osak<span class=\"_ _d\"></span>esarj<span class=\"_ _4\"></span>oille mak<span class=\"_ _d\"></span>settav<span class=\"_ _0\"></span>an osingon ero<span class=\"_ _d\"></span>tus on v\u00e4hint\u00e4\u00e4n yksi (<span class=\"_ _2\"></span>1) sentti ja enint<span class=\"_ _0\"></span>\u00e4\u00e4n kaksi ja puoli (<span class=\"_ _d\"></span>2,5) sen<span class=\"_ _d\"></span>tti\u00e4. <span class=\"_ _288\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "Osakk<span class=\"_ _d\"></span>eet ja osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma <span class=\"_ _d8\"> </span> <span class=\"_ _b6\"> </span> Kalmarilla on k<span class=\"_ _0\"></span>aksi (<span class=\"_ _d\"></span>2) osak<span class=\"_ _d\"></span>elajia: A<span class=\"_ _0\"></span>-sarjan osakk<span class=\"_ _d\"></span>eet ja B-sarjan osakk<span class=\"_ _0\"></span>eet. Osakk<span class=\"_ _d\"></span>eilla ei ole nimellisarvoa. K<span class=\"_ _0\"></span>aikki liikk<span class=\"_ _d\"></span>eeseen lasketut osakk<span class=\"_ _d\"></span>eet on mak<span class=\"_ _0\"></span>settu t\u00e4y<span class=\"_ _0\"></span>sim\u00e4\u00e4r\u00e4isesti. Kalmar Oyj:n B-<span class=\"_ _0\"></span>sarjan osak<span class=\"_ _0\"></span>e on not<span class=\"_ _d\"></span>eerattu Nasdaq Helsingiss\u00e4 1.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.202<span class=\"_ _0\"></span>4 l\u00e4htien. Kalmarin osak<span class=\"_ _d\"></span>ep\u00e4\u00e4oma on 20 000 000<span class=\"_ _0\"></span>,<span class=\"_ _d\"></span>00 euroa.<span class=\"_ _2e6\"> </span>Osakk<span class=\"_ _d\"></span>eisiin liitty<span class=\"_ _4\"></span>v\u00e4 \u00e4\u00e4nioik<span class=\"_ _d\"></span>eus: Yhti\u00f6k<span class=\"_ _d\"></span>okouk<span class=\"_ _0\"></span>sessa A<span class=\"_ _d\"></span>-osakkeet tuo<span class=\"_ _d\"></span>ttavat yhden \u00e4\u00e4nen ja jokainen t\u00e4y<span class=\"_ _0\"></span>si kymmenen B-osak<span class=\"_ _0\"></span>etta yhden \u00e4\u00e4nen kuit<span class=\"_ _0\"></span>enkin siten, e<span class=\"_ _0\"></span>tt\u00e4 kullakin osakk<span class=\"_ _0\"></span>eenomistajalla on v<span class=\"_ _0\"></span>\u00e4hint\u00e4\u00e4n yk<span class=\"_ _0\"></span>si \u00e4\u00e4ni.<span class=\"_ _2e6\"> </span>B-sarjan osakk<span class=\"_ _d\"></span>eiden osinko<span class=\"_ _0\"></span>: Osingonjaossa on B-sarjan osakk<span class=\"_ _d\"></span>eille makse<span class=\"_ _0\"></span>ttav<span class=\"_ _d\"></span>a osink<span class=\"_ _d\"></span>oa enemm\u00e4n kuin A-sarjan osakk<span class=\"_ _d\"></span>eille. E<span class=\"_ _0\"></span>ri osak<span class=\"_ _d\"></span>esarj<span class=\"_ _4\"></span>oille mak<span class=\"_ _d\"></span>settav<span class=\"_ _0\"></span>an osingon ero<span class=\"_ _d\"></span>tus on v\u00e4hint\u00e4\u00e4n yksi (<span class=\"_ _2\"></span>1) sentti ja enint<span class=\"_ _0\"></span>\u00e4\u00e4n kaksi ja puoli (<span class=\"_ _d\"></span>2,5) sen<span class=\"_ _d\"></span>tti\u00e4. <span class=\"_ _288\"> </span> <table class=\"s w9cd h11b\" id=\"_2337c3f9-368a-4555-9c46-05e119888865\"><tr><td></td><td class=\"t m0 x7a8 h9 y1c7a ff10 fs4 fc3 sc0 ls23 ws36\">A-sar<span class=\"_ _d\"></span>jan </td><td class=\"t m0 x7a9 h9 y1c7a ff10 fs4 fc3 sc0 ls30 ws43\">B-sarjan<span class=\"ls0 ws0\"> </span></td><td></td></tr><tr><td class=\"t m0 x1aa h17 y1c7b ff10 fsb fc3 sc0 ls62 ws77\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _d\"></span> lukum\u00e4\u00e4r\u00e4<span class=\"_ _2e6\"> </span></td><td class=\"t m0 x1a9 h9 y1c7b ff10 fs4 fc3 sc0 lsbd wsd0\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></td><td class=\"c n xea3 y1c7c w9ce ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsbf wsd2\">os<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>kee<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea4 y1c7c w9cf ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls4f ws66\">Yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c7d w9d0 hf9\"><div class=\"t m0 x188 h8 y1b69 ff11 fs27 fc3 sc0 ls12e ws162\">Osakkeiden lukum\u00e4\u00e4r\u00e4 30.6.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea5 y1aea w9d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea6 y1aea w9d2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 79<span class=\"_ _4\"></span>8 029<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea7 y1aea w9d3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 11<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c7e ff10 fs4 fc3 sc0 ls23 ws36\">Osakk<span class=\"_ _d\"></span>eiden<span class=\"_ _0\"></span> lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1a45 w54d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsfd ws111\">31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>24<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea8 y1a45 w9d4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 52<span class=\"_ _4\"></span>6 08<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xea9 y1a45 w9d2 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 798 0<span class=\"_ _4\"></span>29<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaa y1a45 w9d5 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 324 1<span class=\"_ _4\"></span>18<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1c7f ff11 fs4 fc3 sc0 ls0 ws0\">Yh<span class=\"_ _4\"></span>ti\u00f6<span class=\"_ _4\"></span>n ha<span class=\"_ _4\"></span>llu<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>a olevat o<span class=\"_ _4\"></span>mat </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1aee w9d6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls50 ws68\">o<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>k<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>et 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeab y1aee w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeac y1aee w9d7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xead y1aee w9d8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">250<span class=\"_ _0\"></span> 000<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c80 ff10 fs4 fc3 sc0 ls34 ws47\">Ulkona<span class=\"_ _d\"></span> olevien<span class=\"_ _d\"></span> osakkeiden<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1873 w9d9 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls23 ws36\">lukum\u00e4<span class=\"_ _0\"></span>\u00e4r\u00e4<span class=\"_ _0\"></span> 31.12.2024<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeae y1873 w9da ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">9 526 0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeaf y1873 w9db ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">5<span class=\"_ _4\"></span>4 54<span class=\"_ _4\"></span>8 02<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb0 y1873 w9dc ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls0 ws0\">6<span class=\"_ _4\"></span>4 07<span class=\"_ _d\"></span>4 1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "0.99",
   "decimals": 2,
   "dimensions": {
    "concept": "kalmar:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersOfAShares",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-11": {
   "value": "1.0",
   "decimals": 2,
   "dimensions": {
    "concept": "kalmar:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognizedAsDistributionToOwnersOfBShares",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-9": {
   "value": "63978857.11",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-585": {
   "value": "<div class=\"t m0 hc ff10 fs6 fc2 sc0 ls0 ws0 gs2bc\">9<span class=\"_ _d\"></span>.<span class=\"_ _6\"></span>1 V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le ottajana<span class=\"_ _2e6\"> </span>Kalmar vuokraa k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6ns\u00e4 k<span class=\"_ _0\"></span>oneita ja kalust<span class=\"_ _d\"></span>oa sek\u00e4 kiinteist<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 suurimmassa osassa maita, joissa sill\u00e4 on toimin<span class=\"_ _0\"></span>taa sopimuksil<span class=\"_ _0\"></span>la, jotka t\u00e4<span class=\"_ _0\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t vuokrasopimuksen m\u00e4\u00e4rit<span class=\"_ _d\"></span>elm\u00e4n. L<span class=\"_ _2\"></span>yhytaikaiset vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t, joissa sopimusperusteiset ja odo<span class=\"_ _d\"></span>tettavissa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vuokrakaudet eiv<span class=\"_ _d\"></span>\u00e4t ylit\u00e4 12 kuukautta ja jotk<span class=\"_ _0\"></span>a eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 osto-optio<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina vuokrav<span class=\"_ _d\"></span>astuina. My\u00f6s pitk\u00e4aikaise<span class=\"_ _d\"></span>t vuo<span class=\"_ _4\"></span>krasopimuk<span class=\"_ _d\"></span>set, joissa vuokratut omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat arv<span class=\"_ _d\"></span>ol<span class=\"_ _0\"></span>taan v\u00e4h\u00e4isi\u00e4, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina vuokrav<span class=\"_ _d\"></span>astuina. Kulut n\u00e4ist\u00e4 v<span class=\"_ _d\"></span>astuista kirjataan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti vuokra-ajan kuluessa samalla k<span class=\"_ _0\"></span>audella, jolla ne syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, joihin ei so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>eta l<span class=\"_ _d\"></span>yhytaikaist<span class=\"_ _d\"></span>en tai arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4isten<span class=\"_ _d\"></span> sopimusten poikk<span class=\"_ _d\"></span>eusk\u00e4sittel<span class=\"_ _d\"></span>y\u00e4, kirjataan t<span class=\"_ _0\"></span>aseelle vuokrasopimus<span class=\"_ _d\"></span>velaksi<span class=\"_ _0\"></span> ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4k<span class=\"_ _d\"></span>si vuokrakauden alussa. V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>elat arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa nyky<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon m\u00e4\u00e4ritt\u00e4m\u00e4ll\u00e4 odote<span class=\"_ _d\"></span>tut kohtuul<span class=\"_ _d\"></span>lisen varma<span class=\"_ _0\"></span>t vuokramaksut disk<span class=\"_ _d\"></span>onta<span class=\"_ _0\"></span>ttuna lis\u00e4luot<span class=\"_ _d\"></span>on kor<span class=\"_ _0\"></span>olla, joka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n erikseen p\u00e4\u00e4<span class=\"_ _0\"></span>vuokratyypeille k<span class=\"_ _0\"></span>aikissa rele<span class=\"_ _d\"></span>vant<span class=\"_ _d\"></span>eissa valuutoissa.<span class=\"_ _0\"></span> V<span class=\"_ _d\"></span>uokrasopimuksen tasearv<span class=\"_ _d\"></span>oon ei sis\u00e4lly vuokr<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>omponentteja, jotka eiv<span class=\"_ _d\"></span>\u00e4t liity suoraan vuokratta<span class=\"_ _d\"></span>vaan omaisuuser\u00e4\u00e4n. Mik\u00e4li vuokrasopimuksel<span class=\"_ _0\"></span>la ei ole er\u00e4p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4, vuokrasopimusv<span class=\"_ _d\"></span>elka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n sen vuokrakauden mukaan, johon molemmilla osapuolilla on ehdo<span class=\"_ _d\"></span>ton oik<span class=\"_ _d\"></span>eus so<span class=\"_ _4\"></span>pimusperust<span class=\"_ _0\"></span>eiset purkuoik<span class=\"_ _d\"></span>eudet huomioiden. V<span class=\"_ _0\"></span>uokranmaksut<span class=\"_ _d\"></span> allok<span class=\"_ _d\"></span>oidaan vuokrasopimusv<span class=\"_ _d\"></span>elan lyhennyk<span class=\"_ _d\"></span>siin ja rahoituskuluihin siten, ett\u00e4 tilik<span class=\"_ _0\"></span>ausittain j\u00e4ljell\u00e4 olev<span class=\"_ _d\"></span>alle velal<span class=\"_ _0\"></span>le muodostuu samansuuruinen k<span class=\"_ _d\"></span>orkoprosen<span class=\"_ _d\"></span>tti. Vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elka sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n taseen k<span class=\"_ _d\"></span>orollisiin v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oihin ja arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6oik<span class=\"_ _0\"></span>eusomaisuuser\u00e4t<span class=\"_ _0\"></span> arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan alkuarv<span class=\"_ _0\"></span>on, jota tarvittaessa oikaist<span class=\"_ _0\"></span>aan makse<span class=\"_ _0\"></span>tuilla vuokraennak<span class=\"_ _d\"></span>oilla tai<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs813\">saaduilla vuokrakannust<span class=\"_ _d\"></span>eilla, alkuvaiheen v\u00e4litt<span class=\"_ _d\"></span>\u00f6mill\u00e4 menoilla ja arvioiduilla </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs814\">kuluilla liitty<span class=\"_ _d\"></span>en vuokratun omaisuuser\u00e4n purk<span class=\"_ _0\"></span>amiseen, palauttamiseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs815\">tai alkuper\u00e4iseen tilaan palauttamiseen vuokr<span class=\"_ _0\"></span>akauden lopussa. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs816\">K\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4<span class=\"_ _d\"></span>t sis\u00e4ltyv\u00e4<span class=\"_ _d\"></span>t taseella aineellisiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs817\">ne poiste<span class=\"_ _0\"></span>taan tasapoistoin vuokr<span class=\"_ _0\"></span>akauden aikana, paitsi jos omaisuuser\u00e4n<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs818\">arvioidaan kuluvan l<span class=\"_ _0\"></span>oppuun tai se tullaan ostamaan ennen vuokrakauden<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs819\">p\u00e4\u00e4ttymist\u00e4, jolloin poist<span class=\"_ _0\"></span>oaika m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n omaisuuser<span class=\"_ _0\"></span>\u00e4n odote<span class=\"_ _d\"></span>tun k\u00e4ytt\u00f6i\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81a\">mukaisesti. T<span class=\"_ _6\"></span>aseen ulkopuolinen vuokra<span class=\"_ _d\"></span>vastuu, joka muuttuu tappiolliseksi,<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81b\">johtaa erillisen tappio<span class=\"_ _d\"></span>varauk<span class=\"_ _d\"></span>sen kirjaamiseen, kun taas taseelle kirjatta<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81c\">vuokrasopimuksen muuttuminen t<span class=\"_ _0\"></span>appiolliseksi joht<span class=\"_ _0\"></span>aa t\u00e4h\u00e4n liittyv\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81d\">vuokrav<span class=\"_ _d\"></span>aran arvonalen<span class=\"_ _d\"></span>tumiseen<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81e\">V<span class=\"_ _d\"></span>uokrasopimusmuutokse<span class=\"_ _0\"></span>t k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n muut<span class=\"_ _0\"></span>oksesta riippuen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs81f\">joko uusina vuokr<span class=\"_ _0\"></span>asopimuksina tai olemassa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien sopimusten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs820\">muutok<span class=\"_ _d\"></span>sina<span class=\"_ _4\"></span>. Olemassa ole<span class=\"_ _d\"></span>vien sopimusten muutok<span class=\"_ _0\"></span>sina k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs821\">vuokrasopimusmuutok<span class=\"_ _d\"></span>set sek\u00e4 vuokralask<span class=\"_ _d\"></span>ennassa k\u00e4yte<span class=\"_ _0\"></span>tt\u00e4vien arvioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs822\">muutok<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t esimerkik<span class=\"_ _d\"></span>si jatk<span class=\"_ _0\"></span>o-optioiden tai osto-optioiden </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs823\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, laukaisev<span class=\"_ _0\"></span>at tarpeen uudell<span class=\"_ _0\"></span>eenarvos<span class=\"_ _0\"></span>taa vuokrasopimusv<span class=\"_ _d\"></span>elka ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs824\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4 p\u00e4ivit<span class=\"_ _d\"></span>etyll\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>la. Indeksiin sidotut<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs825\">sopimusperusteiset vuokr<span class=\"_ _0\"></span>amuutok<span class=\"_ _d\"></span>set johtav<span class=\"_ _0\"></span>at vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs826\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4n uudel<span class=\"_ _0\"></span>leenarv<span class=\"_ _0\"></span>ostukseen, mutt<span class=\"_ _0\"></span>a ilman muutosta<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs827\">k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4ss\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orossa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs828\">V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le antajana<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs829\">K<span class=\"_ _d\"></span>onserni vuokraa asiakkailleen k<span class=\"_ _d\"></span>oneita ja laitteita sopimuk<span class=\"_ _d\"></span>silla, jotka </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs82a\">t\u00e4ytt\u00e4<span class=\"_ _d\"></span>v\u00e4t vuokrasopimuk<span class=\"_ _0\"></span>sen m\u00e4\u00e4ritelm\u00e4n ja k<span class=\"_ _0\"></span>\u00e4sitell\u00e4\u00e4n jok<span class=\"_ _d\"></span>o k\u00e4ytt<span class=\"_ _0\"></span>\u00f6- tai </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs82b\">rahoitusleasingsopimuk<span class=\"_ _0\"></span>sina. K\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsopimuk<span class=\"_ _0\"></span>sissa omistamisen riskit </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs82c\">ja edut j\u00e4\u00e4v\u00e4<span class=\"_ _d\"></span>t v<span class=\"_ _4\"></span>uokral<span class=\"_ _0\"></span>le antajal<span class=\"_ _0\"></span>le ja vuokrattu h<span class=\"_ _d\"></span>y\u00f6dyk<span class=\"_ _0\"></span>e merkit\u00e4\u00e4n taseeseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs82d\">sen luont<span class=\"_ _d\"></span>een mukaiseen luokkaan. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6leasingsopimuksiin liittyv<span class=\"_ _0\"></span>\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs82e\">vuokratuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t jakso<span class=\"_ _d\"></span>tetaan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti vuokra-ajalle<span class=\"_ _0\"></span>. V<span class=\"_ _d\"></span>uokrattu<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs831\">hy<span class=\"_ _d\"></span>\u00f6dyke poist<span class=\"_ _0\"></span>etaan huomioiden v<span class=\"_ _0\"></span>astaavien omassa k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>vien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs832\">hy<span class=\"_ _d\"></span>\u00f6dykkeiden poisto-ohjelma sek\u00e4 suunnit<span class=\"_ _d\"></span>eltu k\u00e4<span class=\"_ _d\"></span>ytt\u00f6 vuokrakauden j\u00e4lkeen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs833\">Rahoitusleasingsopimuksissa omist<span class=\"_ _0\"></span>amiseen liittyv\u00e4t riskit ja edut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs834\">o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t siirtyneet oleellisel<span class=\"_ _d\"></span>ta osin vuokrall<span class=\"_ _0\"></span>e ottajall<span class=\"_ _0\"></span>e. Sopimukseen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs835\">liittyv\u00e4 myyn<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>oitto tulout<span class=\"_ _d\"></span>etaan samoin periaatt<span class=\"_ _0\"></span>ein kuin hy<span class=\"_ _d\"></span>\u00f6dykkeen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs836\">myynniss\u00e4. Rahoitusleasingsaamiset kirja<span class=\"_ _0\"></span>taan taseeseen nyky<span class=\"_ _d\"></span>arvoon. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs837\">Rahoitusleasingsopimukseen lii<span class=\"_ _0\"></span>ttyv\u00e4 rahoitustuo<span class=\"_ _0\"></span>tto tulout<span class=\"_ _d\"></span>etaan vuokra-<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs838\">aikana sit<span class=\"_ _0\"></span>en, ett\u00e4 j\u00e4ljell\u00e4 ole<span class=\"_ _0\"></span>va ne<span class=\"_ _0\"></span>ttosijoitus tuott<span class=\"_ _0\"></span>aa tilikausittain saman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs839\">tuott<span class=\"_ _0\"></span>oprosen<span class=\"_ _0\"></span>tin vuokra-ajan kuluessa.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs83b\">Johdon harkintaa edell<span class=\"_ _2\"></span>ytt\u00e4v<span class=\"_ _0\"></span>\u00e4t arviot ja ol<span class=\"_ _0\"></span>etuk<span class=\"_ _d\"></span>set </div>V<span class=\"_ _d\"></span>uokrasopimukset<span class=\"_ _2e6\"> </span>T<span class=\"_ _6\"></span>aseelle kirjattavien vuokr<span class=\"_ _0\"></span>asopimusten arv<span class=\"_ _d\"></span>ostus perustuu osin arvioihin<span class=\"_ _4\"></span> erityisesti aktiv<span class=\"_ _0\"></span>oitav<span class=\"_ _d\"></span>aa vuokrakautta m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4ess\u00e4. Mik\u00e4li vuokrasopimus sis\u00e4l<span class=\"_ _d\"></span>t\u00e4\u00e4 jatk<span class=\"_ _0\"></span>o- tai osto-option, p\u00e4\u00e4t<span class=\"_ _d\"></span>\u00f6s t\u00e4m\u00e4n sis\u00e4ll<span class=\"_ _0\"></span>ytt\u00e4misest\u00e4 tai sis\u00e4ll<span class=\"_ _d\"></span>ytt\u00e4m\u00e4tt\u00e4 j\u00e4tt\u00e4misest\u00e4 taseell<span class=\"_ _0\"></span>e aktiv<span class=\"_ _0\"></span>oidun vuokrav<span class=\"_ _d\"></span>elan ja k\u00e4ytt<span class=\"_ _0\"></span>\u00f6oik<span class=\"_ _0\"></span>eusomaisuuser\u00e4n arv<span class=\"_ _0\"></span>ossa perustuu arvioon todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyydest\u00e4, jolla optio tul<span class=\"_ _0\"></span>laan k\u00e4ytt<span class=\"_ _0\"></span>\u00e4m\u00e4\u00e4n. K\u00e4yt<span class=\"_ _0\"></span>\u00e4nn\u00f6ss\u00e4 jatk<span class=\"_ _d\"></span>o- tai osto-optioiden tot<span class=\"_ _d\"></span>eutustodenn\u00e4k<span class=\"_ _0\"></span>\u00f6isyyksi\u00e4 arvioidaan s\u00e4\u00e4nn\u00f6llisesti ja ne aktiv<span class=\"_ _d\"></span>oidaan<span class=\"_ _4\"></span>, mik\u00e4li niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutus arvioidaan k<span class=\"_ _d\"></span>ohtuullisen varmak<span class=\"_ _d\"></span>si. Option tot<span class=\"_ _d\"></span>eutustodenn\u00e4k\u00f6is<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>ytt\u00e4 arvioidaan liik<span class=\"_ _d\"></span>etoiminnan tarpeista l\u00e4htien osana kiin<span class=\"_ _0\"></span>teist<span class=\"_ _d\"></span>\u00f6nhallinnan prosessia ja ott<span class=\"_ _0\"></span>aen huomioon sopimusehdot, vuokrak<span class=\"_ _d\"></span>ohteeseen t<span class=\"_ _0\"></span>ehdyt tai tarvittav<span class=\"_ _d\"></span>at perusparannukse<span class=\"_ _d\"></span>t sek\u00e4<span class=\"_ _4\"></span> paikallinen kiin<span class=\"_ _0\"></span>teist<span class=\"_ _d\"></span>\u00f6markkinatilanne. Lis\u00e4tie<span class=\"_ _0\"></span>toa vuokr<span class=\"_ _0\"></span>asopimuksiin liittyvist\u00e4 k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuserist\u00e4 esit<span class=\"_ _d\"></span>et\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedossa 6.3, Aineel<span class=\"_ _0\"></span>liset h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6dykk<span class=\"_ _0\"></span>eet<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs83d\">Kalmar vuokraa kiin<span class=\"_ _0\"></span>teist<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 ja laitteita suurimmassa osassa mai<span class=\"_ _0\"></span>ta, joissa sill\u00e4 on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs83e\">toimin<span class=\"_ _0\"></span>taa. V<span class=\"_ _d\"></span>uokratut kiint<span class=\"_ _0\"></span>eist\u00f6<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t maa-alueita ja r<span class=\"_ _0\"></span>ak<span class=\"_ _0\"></span>ennuksia, joita k\u00e4<span class=\"_ _d\"></span>ytet\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs83f\">p\u00e4\u00e4asiallisesti t<span class=\"_ _0\"></span>oimistoina, tuotannossa, huol<span class=\"_ _d\"></span>to<span class=\"_ _0\"></span>toiminnassa ja v<span class=\"_ _0\"></span>arast<span class=\"_ _0\"></span>oina. Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs840\">kiint<span class=\"_ _0\"></span>eist\u00f6<span class=\"_ _d\"></span>vuokrasopimusten vuokra<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elkaan aktiv<span class=\"_ _d\"></span>oitu keskim\u00e4\u00e4r\u00e4inen vuokr<span class=\"_ _0\"></span>a-aika </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs841\">raportoin<span class=\"_ _d\"></span>tihetkel<span class=\"_ _0\"></span>l\u00e4 on 8,3 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 9<span class=\"_ _d\"></span>,2) vuotta ja tyypillisesti sopimusehdo<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs842\">sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t jatk<span class=\"_ _d\"></span>o-<span class=\"_ _4\"></span>option tai op<span class=\"_ _0\"></span>tioita, tai option k<span class=\"_ _d\"></span>eske<span class=\"_ _d\"></span>ytt\u00e4\u00e4 sopimus ennenaikaisesti. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs843\">V<span class=\"_ _2\"></span>alinnaiset vuokrakaudet huomioidaan sopimust<span class=\"_ _0\"></span>en aktiv<span class=\"_ _0\"></span>oidussa arvossa osana </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs844\">kiint<span class=\"_ _0\"></span>eist\u00f6nhall<span class=\"_ _0\"></span>intapr<span class=\"_ _0\"></span>osessia, jonka mukaisesti j\u00e4ljell\u00e4 olev<span class=\"_ _d\"></span>aa kohtuul<span class=\"_ _d\"></span>lisen varmaa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs845\">vuokra-aikaa arvioidaan s\u00e4\u00e4nn\u00f6llisesti, ja tyypillisesti aktiv<span class=\"_ _d\"></span>ointikynny<span class=\"_ _d\"></span>s saavutetaan, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs846\">rak<span class=\"_ _d\"></span>ennuksen sijainnista ja k\u00e4<span class=\"_ _0\"></span>ytt\u00f6<span class=\"_ _0\"></span>tarpeesta riippuen, muutamasta kuukaudest<span class=\"_ _0\"></span>a pariin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs847\">vuot<span class=\"_ _0\"></span>een ennen v<span class=\"_ _0\"></span>oimassa ole<span class=\"_ _0\"></span>van vuokr<span class=\"_ _0\"></span>akauden p\u00e4\u00e4ttymist\u00e4.  V<span class=\"_ _d\"></span>uokratut k<span class=\"_ _d\"></span>oneet ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs848\">laittee<span class=\"_ _0\"></span>t sis\u00e4l<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t p\u00e4\u00e4asiassa ajoneuvoja ja k<span class=\"_ _d\"></span>oneita, joiden vuokrat ja vuokrakaudet o<span class=\"_ _d\"></span>vat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs849\">tyypillisesti kiint<span class=\"_ _0\"></span>eit\u00e4. Kalmarin k<span class=\"_ _d\"></span>one- ja laite<span class=\"_ _0\"></span>vuokrasopimusten vuokr<span class=\"_ _0\"></span>av<span class=\"_ _d\"></span>elkaan aktivoi<span class=\"_ _0\"></span>tu </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs84a\">k<span class=\"_ _d\"></span>eskim\u00e4\u00e4r\u00e4inen vuokra-aika raport<span class=\"_ _0\"></span>ointihetk<span class=\"_ _d\"></span>ell\u00e4 on 3,<span class=\"_ _2\"></span>1 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 2,8<span class=\"_ _d\"></span>) vuotta. Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs84b\">vuokrasopimukse<span class=\"_ _d\"></span>t eiv\u00e4t tyypillisesti sis\u00e4ll\u00e4 muuttuvia vuokrael<span class=\"_ _0\"></span>ementt<span class=\"_ _0\"></span>ej\u00e4 lukuun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs84c\">ottama<span class=\"_ _0\"></span>tta inflaatioon lii<span class=\"_ _0\"></span>ttyviin indekseihin sidottuja vuokrank<span class=\"_ _d\"></span>oro<span class=\"_ _0\"></span>tuseht<span class=\"_ _0\"></span>oja. V<span class=\"_ _0\"></span>uokrav<span class=\"_ _d\"></span>elan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs84d\">nyky<span class=\"_ _0\"></span>arv<span class=\"_ _0\"></span>on m\u00e4\u00e4ritt\u00e4miseen k\u00e4yt<span class=\"_ _d\"></span>etty painote<span class=\"_ _d\"></span>ttu keskik<span class=\"_ _d\"></span>orko r<span class=\"_ _0\"></span>aportointihe<span class=\"_ _d\"></span>tkell\u00e4 on 4<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>4<span class=\"_ _4\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs84e\">(<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 4,2<span class=\"_ _d\"></span>) prosenttia.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs245\">Kalmar <span class=\"_ _172\"></span>vuokralle <span class=\"_ _172\"></span>ottajana <span class=\"_ _28a\"></span>      </div><div class=\"gs79\"><table class=\"s w9dd h11c\" id=\"_3289b9f2-be47-45ac-ac8e-40adcb288d8d\"><tr><td class=\"c n x18b y1c81 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x891 y1c81 w1f ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x892 y1c81 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n x893 y1c81 w5e1 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c82 ff10 fs4 fc3 sc0 ls34 ws47\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuolise<span class=\"_ _0\"></span>t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1c83 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokramak<span class=\"_ _0\"></span>sut taseen<span class=\"_ _0\"></span> ulkopuolisista<span class=\"_ _d\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c84 w9de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksis<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x899 y1c84 w6a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb2 wsc4\">9.2<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x292 y1c85 w9df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeb1 y1c85 w4e9 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb2 y1c85 w4fe ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1c86 w9e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeb3 y1c86 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb4 y1c86 wac ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1c87 w9e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeb5 y1c87 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb6 y1c87 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18d4 w9e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeb7 y18d4 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeb8 y18d4 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1c88 w9e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeb9 y1c88 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeba y1c88 w67 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1c89 w9e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xebb y1c89 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x29d y1c89 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c8a w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xebc y1c8a w5b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xebd y1c8a w5b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1c8b ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuoliset<span class=\"_ _d\"></span> vuokrasopimuksiin liittyv\u00e4t v<span class=\"_ _d\"></span>astuut<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2ac h8 y1c8c ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _0\"></span>uokramak<span class=\"_ _d\"></span>sut l<span class=\"_ _0\"></span>yh<span class=\"_ _0\"></span>ytaikaisiin<span class=\"_ _0\"></span> <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1b50 w9e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksiin<span class=\"_ _0\"></span> liittyen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xebe y1b50 w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xebf y1b50 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1c8d ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _0\"></span>uokramak<span class=\"_ _d\"></span>sut arvol<span class=\"_ _d\"></span>taan v<span class=\"_ _d\"></span>\u00e4h<span class=\"_ _4\"></span>\u00e4isiin<span class=\"_ _d\"></span> <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y1c8e w9e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksiin<span class=\"_ _0\"></span> liittyen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xebe y1c8e w5a0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xec0 y1c8e w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x2ac h8 y1c8f ff11 fs4 fc3 sc0 ls21 ws34\">V<span class=\"_ _0\"></span>uokramak<span class=\"_ _d\"></span>sut viel\u00e4<span class=\"_ _0\"></span> alkamatt<span class=\"_ _d\"></span>omiin <span class=\"ls0 ws0\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c2 w9e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksiin<span class=\"_ _0\"></span> liittyen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xec1 y18c2 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xec2 y18c2 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afc w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xebc y1afc w5b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xebd y1afc w5b8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1c90 ff10 fs4 fc3 sc0 ls34 ws47\">T<span class=\"_ _2\"></span>aseelle k<span class=\"_ _0\"></span>irjatta<span class=\"_ _d\"></span>vat<span class=\"_ _0\"></span> vuokrasopimuk<span class=\"_ _0\"></span>set<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1c91 ff11 fs4 fc3 sc0 ls2a ws2f\">V<span class=\"_ _0\"></span>uokramaksut<span class=\"_ _0\"></span> taseell<span class=\"_ _0\"></span>e kirjatta<span class=\"_ _d\"></span>vista vuokras<span class=\"_ _0\"></span>opimuksista<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w9df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xec3 y18c4 wdc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">20,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xec4 y18c4 w9e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w9e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xec5 y18a5 w9e7 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xec6 y18a5 w6a5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">14,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1afe w9e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xec7 y1afe w9e8 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls68 ws7d\">13<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xec8 y1afe w54a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>1,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18e4 w9e2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xec9 y18e4 w777 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeca y18e4 w7e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y188f w9e3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xecb y188f w9e9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xecc y188f w35a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">7,<span class=\"_ _4\"></span>1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1890 w9e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xecd y1890 w9ea ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _4\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xece y1890 w9eb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">30,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xecf y1873 w9ec ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">95,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed0 y1873 w79a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">90<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s w9ed h11d\" id=\"_c90cbebc-cc81-44ff-a253-5dc2497ab79c\"><tr><td class=\"c n x18b y1c92 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed1 y1c92 w1d9 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc3 wsd6\">Liite</div></td><td class=\"c n x892 y1c92 w9ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</div></td><td class=\"c n xed2 y1c92 w61a ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1c93 ff11 fs4 fc3 sc0 ls20 ws33\">Vuokramak<span class=\"_ _0\"></span>sujen nyky<span class=\"_ _0\"></span>arvo taseell<span class=\"_ _0\"></span>e kirjatta<span class=\"_ _0\"></span>vista </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c94 w9de ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksis<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed3 y1c94 wca ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">8.4<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1c95 w9df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xed4 y1c95 w41d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1<span class=\"_ _4\"></span>6,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed5 y1c95 w108 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,<span class=\"_ _4\"></span>5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c96 w9e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xed6 y1c96 w322 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed7 y1c96 w9ef ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c97 w9e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xed8 y1c97 w9f0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>2<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed9 y1c97 w2d4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c98 w9e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeda y1c98 w7a6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">8,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xedb y1c98 w9f1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">8,5<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c99 w9f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xedc y1c99 w9f3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">5,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xedd y1c99 w779 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">6<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c9a w9f4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xede y1c9a w9f5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">25<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xedf y1c9a w9f6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">2<span class=\"_ _93\"></span>7,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c9b w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xee0 y1c9b w9f7 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">8<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xee1 y1c9b w9f8 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">78<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1c9c ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>u<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>a k<span class=\"_ _d\"></span>orkokul<span class=\"_ _0\"></span>u taseel<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> kirjattavi<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x18b y1c9d w9de ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksis<span class=\"_ _0\"></span>ta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xee2 y1c9d w9f9 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xee3 y1c9d w9fa ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">12,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c87 w9fb ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusoma<span class=\"_ _4\"></span>isuuser\u00e4t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xee4 y1c87 w2d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">6.3<span class=\"_ _2e6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18d4 w9fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Maa-alueet ja<span class=\"_ _d\"></span> rakennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xee5 y18d4 w9fd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">59,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xee6 y18d4 w50f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">60<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c9e w9fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja ka<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>sto<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xee7 y1c9e w322 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xee8 y1c9e w9ff ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">10,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1c9f w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xee9 y1c9f w334 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsac wsbf\">74<span class=\"_ _93\"></span>,<span class=\"_ _93\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeea y1c9f wa00 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">71<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ca0 ff10 fs4 fc3 sc0 ls34 ws47\">V<span class=\"_ _0\"></span>uokrasopimuk<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span> tuloslask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1ca1 wa01 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Poist<span class=\"_ _d\"></span>oku<span class=\"_ _4\"></span>lu<span class=\"_ _d\"></span> k\u00e4ytt\u00f6oikeusomaisuuserist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeeb y1ca1 w2d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">6.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeec y1ca1 wa02 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc7 wsda\">1<span class=\"_ _93\"></span>7,<span class=\"_ _93\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xeed y1ca1 wa03 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>6<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xeee y1ca2 wa04 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Maa-alueet ja<span class=\"_ _d\"></span> rakennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeef y1ca2 wa05 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls34 ws47\">11<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef0 y1ca2 wa06 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xeee y1884 wa07 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja ka<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>sto<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xef1 y1884 w5b0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">6,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef2 y1884 wa08 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">6<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1a99 wa09 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>ork<span class=\"_ _0\"></span>okulu vuok<span class=\"_ _0\"></span>rav<span class=\"_ _d\"></span>eloista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef3 y1a99 w51 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls57 ws6d\">2.5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef4 y1a99 wa0a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">3,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef5 y1a99 w40d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ca3 ff11 fs4 fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>oi<span class=\"_ _4\"></span>tto (<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>) / ta<span class=\"_ _4\"></span>ppi<span class=\"_ _4\"></span>o (<span class=\"_ _d\"></span>+<span class=\"_ _0\"></span>) en<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>ika<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>sti kes<span class=\"_ _4\"></span>keytet<span class=\"_ _4\"></span>yis<span class=\"_ _4\"></span>t\u00e4 </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18ee wa0b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa3 wsb6\">so<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>mu<span class=\"_ _4\"></span>ksi<span class=\"_ _4\"></span>sta<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xef6 y18ee wbd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">1,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef7 y18ee w87 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1c00 wa0c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Arvonalentumistappio k<span class=\"_ _0\"></span>\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusom<span class=\"_ _4\"></span>aisuuserist\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef8 y1c00 w2d1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa5 wsb9\">6.3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xef9 y1c00 w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xefa y1c00 we5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18f0 wa0d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws7d\">V<span class=\"_ _0\"></span>uokrakulu<span class=\"_ _0\"></span> taseen<span class=\"_ _0\"></span> ulkopuolisis<span class=\"_ _0\"></span>ta vuok<span class=\"_ _0\"></span>rasopimuksist<span class=\"_ _0\"></span>a:<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xefb y18f0 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xefc y18f0 wa0e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xeee y19c5 wa0f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">L<span class=\"_ _d\"></span>yhytaikaist<span class=\"_ _d\"></span>en vuokrasopimu<span class=\"_ _4\"></span>st<span class=\"_ _d\"></span>en osuus<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xefd y19c5 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xefe y19c5 w412 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xeee y19ac wa10 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Arvol<span class=\"_ _0\"></span>taan v<span class=\"_ _d\"></span>\u00e4h<span class=\"_ _4\"></span>\u00e4ist<span class=\"_ _d\"></span>en vuokrasopimust<span class=\"_ _d\"></span>en osuus<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xeff y19ac w147 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf00 y19ac wa11 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">1<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y19c6 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xf01 y19c6 wa12 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsab wsbe\">24<span class=\"_ _4\"></span>,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf02 y19c6 wa13 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscf wse7\">23,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1ca4 ff10 fs4 fc3 sc0 ls34 ws47\">V<span class=\"_ _0\"></span>uokrasopimuk<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span> rahav<span class=\"_ _0\"></span>irtalaskelmassa<span class=\"_ _2e6\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1d4 h8 y1ca5 ff11 fs4 fc3 sc0 ls20 ws33\">Maksetut<span class=\"_ _d\"></span> v<span class=\"_ _4\"></span>uokrat<span class=\"_ _d\"></span> taseen ulkopuolisiin </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1999 w9e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksiin<span class=\"_ _0\"></span> liittyen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xf03 y1999 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf04 y1999 wa0e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d4 h8 y1ca6 ff11 fs4 fc3 sc0 ls2a ws3d\">Makset<span class=\"_ _0\"></span>ut vuokra<span class=\"_ _d\"></span>t taseelle<span class=\"_ _d\"></span> kirjattuihin </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1890 w9e5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">vuokrasopimuksiin<span class=\"_ _0\"></span> liittyen<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xf05 y1890 w5c5 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x821 y1890 wa14 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">18,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td></td><td class=\"c n xf06 y1873 w52a ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls5d ws73\">22,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf07 y1873 wa15 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">22<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 wse5 gs245\">Kalmar <span class=\"_ _172\"></span>vuokralle <span class=\"_ _172\"></span>antajana <span class=\"_ _28e\"></span>      </div><div class=\"gs79\"><table class=\"s wa16 h11e\" id=\"_740af25d-fd68-41aa-971c-e5fd32199c54\"><tr><td class=\"c n x18b y1ca7 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf08 y1ca7 w5ba ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf09 y1ca7 wa17 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h9 y1ca8 ff10 fs4 fc3 sc0 ls34 ws47\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuolise<span class=\"_ _0\"></span>t vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1ca9 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasaata<span class=\"_ _d\"></span>vat k<span class=\"_ _0\"></span>\u00e4ytt\u00f6l<span class=\"_ _d\"></span>easingsopim<span class=\"_ _4\"></span>uk<span class=\"_ _0\"></span>sista<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x292 y1caa w9df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0a y1caa wa18 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">26<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0b y1caa w3c6 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">28<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18b9 w9e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0c y18b9 w62d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">19,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0d y18b9 w64d ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1cab w9e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0e y1cab w3f0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">13,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf0f y1cab wa19 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">3<span class=\"_ _93\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18bb w9e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf10 y18bb wa1a ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">8,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf11 y18bb w3cd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls26 ws39\">6,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18bc w9e3 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf12 y18bc w583 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf13 y18bc w412 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18bd w9e4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf14 y18bd w3cd ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf15 y18bd w70f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">3,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cac w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf16 y1cac w734 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">72,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf17 y1cac wa1b ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">84,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1cad ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuolisiin vuokrasopimuk<span class=\"_ _0\"></span>siin liittyv\u00e4t<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1cae ff11 fs4 fc3 sc0 ls20 ws33\">k\u00e4ytt\u00f6omaisuuser\u00e4t<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x292 y1afb wa1c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Maa-alueet ja<span class=\"_ _d\"></span> rakennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf18 y1afb w86 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">1,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf19 y1afb w543 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls97 wsad\">1<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18c2 w9fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja ka<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>sto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1a y18c2 wa1d ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">11<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1b y18c2 w60b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5d ws73\">129,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1afc w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1c y1afc wa1e ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls54 ws6b\">1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>9,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1d y1afc wa1f ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1aa h8 y1caf ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasopimukse<span class=\"_ _d\"></span>t taseella<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1aa h8 y1cb0 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokrasaata<span class=\"_ _d\"></span>vat r<span class=\"_ _0\"></span>ahoitusleasingsopimuk<span class=\"_ _0\"></span>sista<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x292 y18c4 w9df ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1e y18c4 w382 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf1f y18c4 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a5 w9e0 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf20 y18a5 w5b2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf21 y18a5 wac ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a6 w9e1 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf22 y18a6 w34f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf23 y18a6 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y18a7 w9e2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf10 y18a7 w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf24 y18a7 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y188f w9e3 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf25 y188f w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf26 y188f w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x292 y1890 w9e4 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf27 y1890 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf28 y1890 w67 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf29 y1873 wa20 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsb2 wsc4\">3<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2a y1873 wa21 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"gs79\"><table class=\"s wa22 h11f\" id=\"_218e2bd9-b378-4854-aa12-308ee3f084df\"><tr><td class=\"c n x18b y1cb1 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2b y1cb1 w9ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf09 y1cb1 wa17 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1cb2 ff11 fs4 fc3 sc0 ls20 ws16d\">Vuokrasaa<span class=\"_ _0\"></span>tavien<span class=\"_ _d\"></span> nykyarvo rahoitusleasingsopimuksista<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1cb3 w9df ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2c y1cb3 w580 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">1,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2d y1cb3 w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1cb4 w9e0 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">1\u20132 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2e y1cb4 wf7 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>8<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf2f y1cb4 w185 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1cb5 w9e1 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">2\u20133 vuoden<span class=\"_ _d\"></span> kuluessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf30 y1cb5 w34f ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf31 y1cb5 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1cb6 w9e2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">3\u20134 vuoden kulue<span class=\"_ _0\"></span>ssa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf32 y1cb6 w294 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf33 y1cb6 we5 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1cb7 w9f2 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">4\u2013<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf34 y1cb7 w38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf35 y1cb7 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1cb8 w9f4 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Yli 5<span class=\"_ _0\"></span> vuoden kul<span class=\"_ _0\"></span>uessa<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf36 y1cb8 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf37 y1cb8 w94 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cb9 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf38 y1cb9 w4f4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24b y1cb9 wa21 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1899 wa23 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">T<span class=\"_ _d\"></span>ulev<span class=\"_ _0\"></span>a k<span class=\"_ _d\"></span>o<span class=\"_ _4\"></span>rko<span class=\"_ _d\"></span>tu<span class=\"_ _4\"></span>ott<span class=\"_ _0\"></span>o rahoitus<span class=\"_ _4\"></span>leasingsop<span class=\"_ _4\"></span>imuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf39 y1899 w4e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3a y1899 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h8 y1cba ff11 fs4 fc3 sc0 ls22 ws35\">Rahoitusl<span class=\"_ _0\"></span>easingsaa<span class=\"_ _0\"></span>tav<span class=\"_ _d\"></span>at<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y1cbb w9fc ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Maa-alueet ja<span class=\"_ _d\"></span> rakennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3b y1cbb w5da ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">1<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3c y1cbb w94 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y189d w9fe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja ka<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>sto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3d y189d w3dd ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">2,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3e y189d w4e6 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y189e w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf38 y189e w4f4 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">3,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24b y189e wa21 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1cbc ff10 fs4 fc3 sc0 ls34 ws47\">V<span class=\"_ _0\"></span>uokrasopimuk<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span> tuloslask<span class=\"_ _d\"></span>elmassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y18c2 wa24 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">V<span class=\"_ _0\"></span>uokratuo<span class=\"_ _d\"></span>tto k\u00e4<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>tt\u00f6l<span class=\"_ _0\"></span>easingsopimuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf3f y18c2 wa25 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">32,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xed9 y18c2 w10e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31<span class=\"_ _4\"></span>,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xf40 y18a1 wa07 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls0 ws0\">Kone<span class=\"_ _4\"></span>et ja ka<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>sto<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf41 y18a1 w1ae ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf42 y18a1 wa26 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31<span class=\"_ _4\"></span>,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xf40 y18a2 wa04 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Maa-alueet ja<span class=\"_ _d\"></span> rakennukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x1dc y18a2 wa27 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf43 y18a2 w185 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n xf40 y1afd wa28 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">K\u00e4ytt\u00f6oik<span class=\"_ _d\"></span>eusoma<span class=\"_ _4\"></span>isuuserien alivuokraus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf44 y1afd w55b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf45 y1afd w294 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18c3 wa29 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Myyntiv<span class=\"_ _d\"></span>oitto t<span class=\"_ _0\"></span>ai -<span class=\"_ _d\"></span>tappio rahoit<span class=\"_ _0\"></span>uslea<span class=\"_ _0\"></span>singsopimuksi<span class=\"_ _0\"></span>sta<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf46 y18c3 w10b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1c ws2f\">3,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf47 y18c3 w197 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">1<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y18c4 wa2a ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">Kork<span class=\"_ _d\"></span>otuotto rahoitus<span class=\"_ _4\"></span>leasingsop<span class=\"_ _4\"></span>imuksista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf48 y18c4 wa2b ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">0,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf49 y18c4 w38 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y188d w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4a y188d wa2c ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls57 ws6d\">36,3<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4b y188d wa2d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls1c ws2f\">33<span class=\"_ _4\"></span>,4<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"t m0 x1d3 h9 y1cbd ff10 fs4 fc3 sc0 ls34 ws47\">V<span class=\"_ _0\"></span>uokrasopimuk<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span> rahav<span class=\"_ _0\"></span>irtalaskelmassa<span class=\"_ _2e6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1d5 y188f wa2e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Saadut vuokra<span class=\"_ _d\"></span>t k\u00e4ytt\u00f6l<span class=\"_ _0\"></span>easingsopimuksist<span class=\"_ _0\"></span>a<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4c y188f wa2f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls1d ws30\">29,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4d y188f wa30 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x1d5 y1890 wa31 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">Saadut vuokra<span class=\"_ _d\"></span>t rahoitusleasingsopimuk<span class=\"_ _0\"></span>sista<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4e y1890 w583 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsae wsc1\">3,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf4f y1890 wb2 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls39 ws4e\">0,2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf50 y1873 w6e0 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls21 ws34\">32,9<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf51 y1873 wa32 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls39 ws4e\">3<span class=\"_ _4\"></span>9,9<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs856\">Kalmarin k\u00e4<span class=\"_ _0\"></span>ytt\u00f6leasingsaamise<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>oske<span class=\"_ _d\"></span>vat p\u00e4\u00e4osin k<span class=\"_ _d\"></span>ontink\u00e4sittel<span class=\"_ _d\"></span>y\u00e4 ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs857\">teollisuusk<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00e4 vart<span class=\"_ _0\"></span>en vuokrattuja laitt<span class=\"_ _d\"></span>eita, joihin liitty<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>\u00e4t sopimukse<span class=\"_ _d\"></span>t ova<span class=\"_ _d\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs858\">ehdoil<span class=\"_ _d\"></span>taan ja kest<span class=\"_ _d\"></span>oiltaan v<span class=\"_ _d\"></span>aihtele<span class=\"_ _d\"></span>via. K\u00e4ytt\u00f6leasingsaamisiin sis\u00e4l<span class=\"_ _d\"></span>tyy my<span class=\"_ _0\"></span>\u00f6s Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs859\">omistamien ja edelleen vuokraamien til<span class=\"_ _0\"></span>ojen tule<span class=\"_ _0\"></span>via vuokratuo<span class=\"_ _0\"></span>ttoja.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs85a\">Tilikauden liik<span class=\"_ _d\"></span>ev<span class=\"_ _d\"></span>aihtoon sis\u00e4l<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>y 31,<span class=\"_ _2\"></span>7 (<span class=\"_ _0\"></span>2023: 31,2<span class=\"_ _0\"></span>) miljoonaa euroa vuokra<span class=\"_ _0\"></span>tuott<span class=\"_ _0\"></span>oja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs5f7\">k\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsopimuk<span class=\"_ _0\"></span>sista ja liik<span class=\"_ _d\"></span>etoiminnan muihin tuott<span class=\"_ _d\"></span>oihin sis\u00e4ltyy 0<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span>7 (<span class=\"_ _d\"></span>2023: 0,<span class=\"_ _d\"></span>6<span class=\"_ _0\"></span>) </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs85b\">miljoonaa euroa vuokra<span class=\"_ _0\"></span>tuott<span class=\"_ _0\"></span>oja k\u00e4ytt<span class=\"_ _0\"></span>\u00f6leasingsopimuksista.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "9<span class=\"_ _d\"></span>.<span class=\"_ _6\"></span>1 V<span class=\"_ _d\"></span>uokrasopimuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs7f6\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs7f7\">V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le ottajana<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws1e gs7f8\">Kalmar vuokraa k<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6\u00f6ns\u00e4 k<span class=\"_ _0\"></span>oneita ja kalust<span class=\"_ _d\"></span>oa sek\u00e4 kiinteist<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>j\u00e4 suurimmassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7f9\">osassa maita, joissa sill\u00e4 on toimin<span class=\"_ _0\"></span>taa sopimuksil<span class=\"_ _0\"></span>la, jotka t\u00e4<span class=\"_ _0\"></span>ytt\u00e4v<span class=\"_ _d\"></span>\u00e4t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7fa\">vuokrasopimuksen m\u00e4\u00e4rit<span class=\"_ _d\"></span>elm\u00e4n. L<span class=\"_ _2\"></span>yhytaikaiset vuokr<span class=\"_ _0\"></span>asopimukse<span class=\"_ _0\"></span>t, joissa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7fb\">sopimusperusteiset ja odo<span class=\"_ _d\"></span>tettavissa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t vuokrakaudet eiv<span class=\"_ _d\"></span>\u00e4t ylit\u00e4 12 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7fc\">kuukautta ja jotk<span class=\"_ _0\"></span>a eiv\u00e4<span class=\"_ _0\"></span>t sis\u00e4ll\u00e4 osto-optio<span class=\"_ _d\"></span>ta<span class=\"_ _4\"></span>, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7fd\">vuokrav<span class=\"_ _d\"></span>astuina. My\u00f6s pitk\u00e4aikaise<span class=\"_ _d\"></span>t vuo<span class=\"_ _4\"></span>krasopimuk<span class=\"_ _d\"></span>set, joissa vuokratut </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7fe\">omaisuuser\u00e4t o<span class=\"_ _d\"></span>vat arv<span class=\"_ _d\"></span>ol<span class=\"_ _0\"></span>taan v\u00e4h\u00e4isi\u00e4, k\u00e4sit<span class=\"_ _d\"></span>ell\u00e4\u00e4n taseen ulk<span class=\"_ _0\"></span>opuolisina </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs7ff\">vuokrav<span class=\"_ _d\"></span>astuina. Kulut n\u00e4ist\u00e4 v<span class=\"_ _d\"></span>astuista kirjataan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs800\">vuokra-ajan kuluessa samalla k<span class=\"_ _0\"></span>audella, jolla ne syn<span class=\"_ _d\"></span>ty<span class=\"_ _4\"></span>v\u00e4<span class=\"_ _0\"></span>t.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs801\">V<span class=\"_ _d\"></span>uokrasopimukset, joihin ei so<span class=\"_ _d\"></span>vell<span class=\"_ _0\"></span>eta l<span class=\"_ _d\"></span>yhytaikaist<span class=\"_ _d\"></span>en tai arvol<span class=\"_ _d\"></span>taan v\u00e4h\u00e4isten<span class=\"_ _d\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs802\">sopimusten poikk<span class=\"_ _d\"></span>eusk\u00e4sittel<span class=\"_ _d\"></span>y\u00e4, kirjataan t<span class=\"_ _0\"></span>aseelle vuokrasopimus<span class=\"_ _d\"></span>velaksi<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs803\">ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4k<span class=\"_ _d\"></span>si vuokrakauden alussa. V<span class=\"_ _0\"></span>uokrasopimusv<span class=\"_ _d\"></span>elat </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs804\">arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa nyky<span class=\"_ _d\"></span>ar<span class=\"_ _4\"></span>v<span class=\"_ _d\"></span>oon m\u00e4\u00e4ritt\u00e4m\u00e4ll\u00e4 odote<span class=\"_ _d\"></span>tut kohtuul<span class=\"_ _d\"></span>lisen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs805\">varma<span class=\"_ _0\"></span>t vuokramaksut disk<span class=\"_ _d\"></span>onta<span class=\"_ _0\"></span>ttuna lis\u00e4luot<span class=\"_ _d\"></span>on kor<span class=\"_ _0\"></span>olla, joka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs806\">erikseen p\u00e4\u00e4<span class=\"_ _0\"></span>vuokratyypeille k<span class=\"_ _0\"></span>aikissa rele<span class=\"_ _d\"></span>vant<span class=\"_ _d\"></span>eissa valuutoissa.<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs807\">V<span class=\"_ _d\"></span>uokrasopimuksen tasearv<span class=\"_ _d\"></span>oon ei sis\u00e4lly vuokr<span class=\"_ _0\"></span>ak<span class=\"_ _d\"></span>omponentteja, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs808\">jotka eiv<span class=\"_ _d\"></span>\u00e4t liity suoraan vuokratta<span class=\"_ _d\"></span>vaan omaisuuser\u00e4\u00e4n. Mik\u00e4li </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs809\">vuokrasopimuksel<span class=\"_ _0\"></span>la ei ole er\u00e4p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4, vuokrasopimusv<span class=\"_ _d\"></span>elka m\u00e4\u00e4rite<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80a\">sen vuokrakauden mukaan, johon molemmilla osapuolilla on ehdo<span class=\"_ _d\"></span>ton </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80b\">oik<span class=\"_ _d\"></span>eus so<span class=\"_ _4\"></span>pimusperust<span class=\"_ _0\"></span>eiset purkuoik<span class=\"_ _d\"></span>eudet huomioiden. V<span class=\"_ _0\"></span>uokranmaksut<span class=\"_ _d\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80c\">allok<span class=\"_ _d\"></span>oidaan vuokrasopimusv<span class=\"_ _d\"></span>elan lyhennyk<span class=\"_ _d\"></span>siin ja rahoituskuluihin siten, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80d\">ett\u00e4 tilik<span class=\"_ _0\"></span>ausittain j\u00e4ljell\u00e4 olev<span class=\"_ _d\"></span>alle velal<span class=\"_ _0\"></span>le muodostuu samansuuruinen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80e\">k<span class=\"_ _d\"></span>orkoprosen<span class=\"_ _d\"></span>tti. Vuokr<span class=\"_ _0\"></span>asopimusv<span class=\"_ _d\"></span>elka sis\u00e4ll<span class=\"_ _d\"></span>ytet\u00e4\u00e4n taseen k<span class=\"_ _d\"></span>orollisiin v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oihin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs80f\">ja arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan jakso<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ttuun hankintamenoon. K<span class=\"_ _0\"></span>\u00e4ytt<span class=\"_ _0\"></span>\u00f6oik<span class=\"_ _0\"></span>eusomaisuuser\u00e4t<span class=\"_ _0\"></span> </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs810\">arv<span class=\"_ _0\"></span>oste<span class=\"_ _0\"></span>taan alussa hankintamenoon sis\u00e4l<span class=\"_ _d\"></span>t\u00e4en vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls11 ws0 gs811\">alkuarv<span class=\"_ _0\"></span>on, jota tarvittaessa oikaist<span class=\"_ _0\"></span>aan makse<span class=\"_ _0\"></span>tuilla vuokraennak<span class=\"_ _d\"></span>oilla tai<span class=\"_ _2e6\"> </span></div>saaduilla vuokrakannust<span class=\"_ _d\"></span>eilla, alkuvaiheen v\u00e4litt<span class=\"_ _d\"></span>\u00f6mill\u00e4 menoilla ja arvioiduilla kuluilla liitty<span class=\"_ _d\"></span>en vuokratun omaisuuser\u00e4n purk<span class=\"_ _0\"></span>amiseen, palauttamiseen tai alkuper\u00e4iseen tilaan palauttamiseen vuokr<span class=\"_ _0\"></span>akauden lopussa. K\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4<span class=\"_ _d\"></span>t sis\u00e4ltyv\u00e4<span class=\"_ _d\"></span>t taseella aineellisiin hy<span class=\"_ _d\"></span>\u00f6dykkeisiin ja ne poiste<span class=\"_ _0\"></span>taan tasapoistoin vuokr<span class=\"_ _0\"></span>akauden aikana, paitsi jos omaisuuser\u00e4n<span class=\"_ _0\"></span> arvioidaan kuluvan l<span class=\"_ _0\"></span>oppuun tai se tullaan ostamaan ennen vuokrakauden<span class=\"_ _0\"></span> p\u00e4\u00e4ttymist\u00e4, jolloin poist<span class=\"_ _0\"></span>oaika m\u00e4\u00e4rit<span class=\"_ _0\"></span>et\u00e4\u00e4n omaisuuser<span class=\"_ _0\"></span>\u00e4n odote<span class=\"_ _d\"></span>tun k\u00e4ytt\u00f6i\u00e4n mukaisesti. T<span class=\"_ _6\"></span>aseen ulkopuolinen vuokra<span class=\"_ _d\"></span>vastuu, joka muuttuu tappiolliseksi,<span class=\"_ _0\"></span> johtaa erillisen tappio<span class=\"_ _d\"></span>varauk<span class=\"_ _d\"></span>sen kirjaamiseen, kun taas taseelle kirjatta<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span> vuokrasopimuksen muuttuminen t<span class=\"_ _0\"></span>appiolliseksi joht<span class=\"_ _0\"></span>aa t\u00e4h\u00e4n liittyv\u00e4n vuokrav<span class=\"_ _d\"></span>aran arvonalen<span class=\"_ _d\"></span>tumiseen<span class=\"_ _4\"></span>.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimusmuutokse<span class=\"_ _0\"></span>t k\u00e4sit<span class=\"_ _0\"></span>ell\u00e4\u00e4n muut<span class=\"_ _0\"></span>oksesta riippuen joko uusina vuokr<span class=\"_ _0\"></span>asopimuksina tai olemassa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vien sopimusten muutok<span class=\"_ _d\"></span>sina<span class=\"_ _4\"></span>. Olemassa ole<span class=\"_ _d\"></span>vien sopimusten muutok<span class=\"_ _0\"></span>sina k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>t\u00e4v\u00e4<span class=\"_ _0\"></span>t vuokrasopimusmuutok<span class=\"_ _d\"></span>set sek\u00e4 vuokralask<span class=\"_ _d\"></span>ennassa k\u00e4yte<span class=\"_ _0\"></span>tt\u00e4vien arvioiden muutok<span class=\"_ _d\"></span>set, jotka liittyv\u00e4t esimerkik<span class=\"_ _d\"></span>si jatk<span class=\"_ _0\"></span>o-optioiden tai osto-optioiden k\u00e4ytt<span class=\"_ _d\"></span>\u00f6\u00f6n, laukaisev<span class=\"_ _0\"></span>at tarpeen uudell<span class=\"_ _0\"></span>eenarvos<span class=\"_ _0\"></span>taa vuokrasopimusv<span class=\"_ _d\"></span>elka ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4 p\u00e4ivit<span class=\"_ _d\"></span>etyll\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orol<span class=\"_ _0\"></span>la. Indeksiin sidotut<span class=\"_ _0\"></span> sopimusperusteiset vuokr<span class=\"_ _0\"></span>amuutok<span class=\"_ _d\"></span>set johtav<span class=\"_ _0\"></span>at vuokrasopimus<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elan ja k\u00e4ytt<span class=\"_ _d\"></span>\u00f6oikeusomaisuuser\u00e4n uudel<span class=\"_ _0\"></span>leenarv<span class=\"_ _0\"></span>ostukseen, mutt<span class=\"_ _0\"></span>a ilman muutosta<span class=\"_ _0\"></span> k\u00e4yt<span class=\"_ _d\"></span>ett\u00e4v<span class=\"_ _0\"></span>\u00e4ss\u00e4 disk<span class=\"_ _0\"></span>ontt<span class=\"_ _0\"></span>ok<span class=\"_ _0\"></span>orossa.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimukset, K<span class=\"_ _d\"></span>almar vuo<span class=\"_ _4\"></span>kral<span class=\"_ _0\"></span>le antajana<span class=\"_ _2e6\"> </span>K<span class=\"_ _d\"></span>onserni vuokraa asiakkailleen k<span class=\"_ _d\"></span>oneita ja laitteita sopimuk<span class=\"_ _d\"></span>silla, jotka t\u00e4ytt\u00e4<span class=\"_ _d\"></span>v\u00e4t vuokrasopimuk<span class=\"_ _0\"></span>sen m\u00e4\u00e4ritelm\u00e4n ja k<span class=\"_ _0\"></span>\u00e4sitell\u00e4\u00e4n jok<span class=\"_ _d\"></span>o k\u00e4ytt<span class=\"_ _0\"></span>\u00f6- tai rahoitusleasingsopimuk<span class=\"_ _0\"></span>sina. K\u00e4ytt<span class=\"_ _d\"></span>\u00f6<span class=\"_ _4\"></span>leasingsopimuk<span class=\"_ _0\"></span>sissa omistamisen riskit ja edut j\u00e4\u00e4v\u00e4<span class=\"_ _d\"></span>t v<span class=\"_ _4\"></span>uokral<span class=\"_ _0\"></span>le antajal<span class=\"_ _0\"></span>le ja vuokrattu h<span class=\"_ _d\"></span>y\u00f6dyk<span class=\"_ _0\"></span>e merkit\u00e4\u00e4n taseeseen sen luont<span class=\"_ _d\"></span>een mukaiseen luokkaan. K\u00e4ytt<span class=\"_ _0\"></span>\u00f6leasingsopimuksiin liittyv<span class=\"_ _0\"></span>\u00e4t vuokratuo<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>t jakso<span class=\"_ _d\"></span>tetaan tuloslask<span class=\"_ _d\"></span>elmaan tasaisesti vuokra-ajalle<span class=\"_ _0\"></span>. V<span class=\"_ _d\"></span>uokrattu<span class=\"_ _2e6\"> </span>hy<span class=\"_ _d\"></span>\u00f6dyke poist<span class=\"_ _0\"></span>etaan huomioiden v<span class=\"_ _0\"></span>astaavien omassa k<span class=\"_ _0\"></span>\u00e4yt<span class=\"_ _0\"></span>\u00f6ss\u00e4 ole<span class=\"_ _0\"></span>vien hy<span class=\"_ _d\"></span>\u00f6dykkeiden poisto-ohjelma sek\u00e4 suunnit<span class=\"_ _d\"></span>eltu k\u00e4<span class=\"_ _d\"></span>ytt\u00f6 vuokrakauden j\u00e4lkeen.<span class=\"_ _2e6\"> </span>Rahoitusleasingsopimuksissa omist<span class=\"_ _0\"></span>amiseen liittyv\u00e4t riskit ja edut o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t siirtyneet oleellisel<span class=\"_ _d\"></span>ta osin vuokrall<span class=\"_ _0\"></span>e ottajall<span class=\"_ _0\"></span>e. Sopimukseen liittyv\u00e4 myyn<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>oitto tulout<span class=\"_ _d\"></span>etaan samoin periaatt<span class=\"_ _0\"></span>ein kuin hy<span class=\"_ _d\"></span>\u00f6dykkeen myynniss\u00e4. Rahoitusleasingsaamiset kirja<span class=\"_ _0\"></span>taan taseeseen nyky<span class=\"_ _d\"></span>arvoon. Rahoitusleasingsopimukseen lii<span class=\"_ _0\"></span>ttyv\u00e4 rahoitustuo<span class=\"_ _0\"></span>tto tulout<span class=\"_ _d\"></span>etaan vuokra-<span class=\"_ _2e6\"> </span>aikana sit<span class=\"_ _0\"></span>en, ett\u00e4 j\u00e4ljell\u00e4 ole<span class=\"_ _0\"></span>va ne<span class=\"_ _0\"></span>ttosijoitus tuott<span class=\"_ _0\"></span>aa tilikausittain saman tuott<span class=\"_ _0\"></span>oprosen<span class=\"_ _0\"></span>tin vuokra-ajan kuluessa.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "9<span class=\"_ _d\"></span>.2 Ehdolliset v<span class=\"_ _d\"></span>elat ja sit<span class=\"_ _d\"></span>oumukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span> <span class=\"_ _ab\"> </span><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs85d\">Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h10 ff10 fs5 fc2 sc0 ls0 ws0 gs85e\">Ehdolliset v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span> ja sitoumuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs85f\">Ehdolliset v<span class=\"_ _d\"></span>elat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs860\">ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin Kalmarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs861\">hallinnassa. Ehdollisiin v<span class=\"_ _d\"></span>elkoihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t m<span class=\"_ _d\"></span>y\u00f6s v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet, joita ei kirja<span class=\"_ _0\"></span>ta, k<span class=\"_ _0\"></span>oska </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs862\">niiden arvoa ei v<span class=\"_ _d\"></span>oida m\u00e4\u00e4ritt\u00e4\u00e4 luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti tai k<span class=\"_ _d\"></span>oska niiden tot<span class=\"_ _0\"></span>eutuminen ei </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs863\">ole todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4. Ehdollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja ei kirjata taseeseen, vaan ne esit<span class=\"_ _0\"></span>et\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs864\">liite<span class=\"_ _0\"></span>tiedoissa, ellei todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutumiselle ole v<span class=\"_ _d\"></span>\u00e4h\u00e4inen. Kun </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs865\">taloudellist<span class=\"_ _d\"></span>en resurssien siirtyminen ulos yhti\u00f6st\u00e4 tulee t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6iseksi ja se </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs866\">on luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4viss\u00e4, kirjat<span class=\"_ _0\"></span>aan taseeseen v<span class=\"_ _0\"></span>elka.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs867\">Ehdolliset v<span class=\"_ _d\"></span>arat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _0\"></span>aroja, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs868\">ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin K<span class=\"_ _0\"></span>almarin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs869\">hallinnassa. Ehdollisia v<span class=\"_ _d\"></span>aroja ei kirjata taseeseen, v<span class=\"_ _0\"></span>aan ne esite<span class=\"_ _0\"></span>t\u00e4\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86a\">liite<span class=\"_ _0\"></span>tiedoissa silloin, kun on t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isemp\u00e4\u00e4, ett\u00e4 niist\u00e4 saadaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyj\u00e4. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86b\">K<span class=\"_ _d\"></span>uitenkin, kun hy<span class=\"_ _d\"></span>\u00f6tyjen saaminen on k\u00e4yt\u00e4nn\u00f6ss\u00e4 v<span class=\"_ _0\"></span>armaa, omaisuuser\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86c\">kirjataan taseeseen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86d\">Sitoumuk<span class=\"_ _d\"></span>set liittyv\u00e4t sopimuk<span class=\"_ _0\"></span>siin tai sitoumuk<span class=\"_ _d\"></span>siin taloudellisen v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86e\">ottamisek<span class=\"_ _d\"></span>si vastaan  <span class=\"_ _9d\"></span> <span class=\"_ _5\"></span>tulev<span class=\"_ _d\"></span>aisuud<span class=\"_ _4\"></span>essa tai n<span class=\"_ _0\"></span>ykyisiin v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eisiin, joita ei ole </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs86f\">kirjattu taseeseen.<span class=\"_ _2e6\"> </span></div>Ehdolliset v<span class=\"_ _d\"></span>elat ja sitoumuk<span class=\"_ _d\"></span>set <div class=\"gs79\"><table class=\"s wa33 hbb\" id=\"_de88929e-3c7f-4e61-a49f-6250e8807a52\"><tr><td class=\"c n x18b y1990 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf52 y1990 w9ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf53 y1990 wa17 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 wa34 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Asiakasr<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf54 y18a7 wa35 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf55 y18a7 w10b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 wa36 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuoliset<span class=\"_ _d\"></span> vuokravast<span class=\"_ _0\"></span>uut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf56 y1992 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf57 y1992 wa37 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 wa38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut vastuut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf58 y18f4 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf59 y18f4 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x981 y1873 w9c7 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5a y1873 wa39 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Kalmar Oyj on ant<span class=\"_ _0\"></span>anut Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden normaaliin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>taan liittyvien sitoumust<span class=\"_ _d\"></span>en vakuudeksi takauk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>, joiden yhteism\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4 31.<span class=\"_ _2\"></span>12.2024 oli 121,<span class=\"_ _0\"></span>8 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 144,3<span class=\"_ _d\"></span>) miljoonaa euroa.<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat liittyv\u00e4<span class=\"_ _0\"></span>t Kalmarin ta<span class=\"_ _0\"></span>vanomaisen liik<span class=\"_ _d\"></span>etoiminnan yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 antamiin takuisiin tuo<span class=\"_ _d\"></span>tteiden ja pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elujen toimittamisesta. T<span class=\"_ _6\"></span>akauksia anne<span class=\"_ _0\"></span>taan eri tav<span class=\"_ _d\"></span>oilla, mukaan lukien suora<span class=\"_ _0\"></span>t takauk<span class=\"_ _0\"></span>set, pankkitakauk<span class=\"_ _d\"></span>set ja suoritustakauk<span class=\"_ _0\"></span>set. Useat k<span class=\"_ _d\"></span>onsernin yhti\u00f6t o<span class=\"_ _d\"></span>vat osapuolena ta<span class=\"_ _0\"></span>vanomaisen liik<span class=\"_ _d\"></span>etoiminnan yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 syn<span class=\"_ _0\"></span>tyneiss\u00e4 kant<span class=\"_ _d\"></span>eissa ja vaateissa. V<span class=\"_ _2\"></span>aikka n\u00e4iden lopputulosta ei v<span class=\"_ _d\"></span>oida tarkasti ennak<span class=\"_ _0\"></span>oida kaikil<span class=\"_ _d\"></span>ta osin, niiden ei odote<span class=\"_ _0\"></span>ta aiheutta<span class=\"_ _0\"></span>van merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4\u00e4 tappiota k<span class=\"_ _d\"></span>onsernille.<span class=\"_ _2e6\"> </span>V<span class=\"_ _d\"></span>uokrasopimuksiin liittyv\u00e4<span class=\"_ _0\"></span>t sitoumuk<span class=\"_ _d\"></span>set sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t taseen ulk<span class=\"_ _0\"></span>opuolisiin ja viel\u00e4 alkamatt<span class=\"_ _d\"></span>omiin taseelle kirjattaviin vuokr<span class=\"_ _0\"></span>asopimuksiin liittyvi\u00e4 sit<span class=\"_ _0\"></span>oumuksia sek\u00e4 j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 liitty<span class=\"_ _d\"></span>en laitteisiin, jotka on m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yty asiakasrahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 ja k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty vuo<span class=\"_ _4\"></span>krasopimuk<span class=\"_ _d\"></span>sina.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "9<span class=\"_ _d\"></span>.2 Ehdolliset v<span class=\"_ _d\"></span>elat ja sit<span class=\"_ _d\"></span>oumukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span> ja sitoumuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin Kalmarin hallinnassa. Ehdollisiin v<span class=\"_ _d\"></span>elkoihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t m<span class=\"_ _d\"></span>y\u00f6s v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet, joita ei kirja<span class=\"_ _0\"></span>ta, k<span class=\"_ _0\"></span>oska niiden arvoa ei v<span class=\"_ _d\"></span>oida m\u00e4\u00e4ritt\u00e4\u00e4 luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti tai k<span class=\"_ _d\"></span>oska niiden tot<span class=\"_ _0\"></span>eutuminen ei ole todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4. Ehdollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja ei kirjata taseeseen, vaan ne esit<span class=\"_ _0\"></span>et\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedoissa, ellei todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutumiselle ole v<span class=\"_ _d\"></span>\u00e4h\u00e4inen. Kun taloudellist<span class=\"_ _d\"></span>en resurssien siirtyminen ulos yhti\u00f6st\u00e4 tulee t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6iseksi ja se on luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4viss\u00e4, kirjat<span class=\"_ _0\"></span>aan taseeseen v<span class=\"_ _0\"></span>elka.<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>arat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _0\"></span>aroja, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin K<span class=\"_ _0\"></span>almarin hallinnassa. Ehdollisia v<span class=\"_ _d\"></span>aroja ei kirjata taseeseen, v<span class=\"_ _0\"></span>aan ne esite<span class=\"_ _0\"></span>t\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedoissa silloin, kun on t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6isemp\u00e4\u00e4, ett\u00e4 niist\u00e4 saadaan h<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u00f6tyj\u00e4. K<span class=\"_ _d\"></span>uitenkin, kun hy<span class=\"_ _d\"></span>\u00f6tyjen saaminen on k\u00e4yt\u00e4nn\u00f6ss\u00e4 v<span class=\"_ _0\"></span>armaa, omaisuuser\u00e4 kirjataan taseeseen.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-655": {
   "value": "Ehdolliset v<span class=\"_ _d\"></span>elat Laatimisperiaa<span class=\"_ _0\"></span>ttee<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat o<span class=\"_ _d\"></span>vat mahdollisia v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteita, joiden olemassaolon varmist<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>at ep\u00e4v<span class=\"_ _0\"></span>armat tule<span class=\"_ _d\"></span>vaisuuden tapahtuma<span class=\"_ _0\"></span>t, jotka eiv<span class=\"_ _0\"></span>\u00e4t ole t\u00e4<span class=\"_ _0\"></span>ysin Kalmarin hallinnassa. Ehdollisiin v<span class=\"_ _d\"></span>elkoihin sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t m<span class=\"_ _d\"></span>y\u00f6s v<span class=\"_ _d\"></span>elv<span class=\"_ _d\"></span>oitteet, joita ei kirja<span class=\"_ _0\"></span>ta, k<span class=\"_ _0\"></span>oska niiden arvoa ei v<span class=\"_ _d\"></span>oida m\u00e4\u00e4ritt\u00e4\u00e4 luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti tai k<span class=\"_ _d\"></span>oska niiden tot<span class=\"_ _0\"></span>eutuminen ei ole todenn\u00e4k<span class=\"_ _d\"></span>\u00f6ist\u00e4. Ehdollisia v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oja ei kirjata taseeseen, vaan ne esit<span class=\"_ _0\"></span>et\u00e4\u00e4n liite<span class=\"_ _0\"></span>tiedoissa, ellei todenn\u00e4k<span class=\"_ _d\"></span>\u00f6isyys niiden t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>eutumiselle ole v<span class=\"_ _d\"></span>\u00e4h\u00e4inen. Kun taloudellist<span class=\"_ _d\"></span>en resurssien siirtyminen ulos yhti\u00f6st\u00e4 tulee t<span class=\"_ _0\"></span>odenn\u00e4k<span class=\"_ _0\"></span>\u00f6iseksi ja se on luot<span class=\"_ _d\"></span>ettav<span class=\"_ _0\"></span>asti m\u00e4\u00e4rite<span class=\"_ _0\"></span>tt\u00e4viss\u00e4, kirjat<span class=\"_ _0\"></span>aan taseeseen v<span class=\"_ _0\"></span>elka.<span class=\"_ _2e6\"> </span>Ehdolliset v<span class=\"_ _d\"></span>elat <table class=\"s wa33 hbb\" id=\"_de88929e-3c7f-4e61-a49f-6250e8807a52\"><tr><td class=\"c n x18b y1990 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf52 y1990 w9ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf53 y1990 wa17 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 wa34 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Asiakasr<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf54 y18a7 wa35 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf55 y18a7 w10b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 wa36 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuoliset<span class=\"_ _d\"></span> vuokravast<span class=\"_ _0\"></span>uut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf56 y1992 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf57 y1992 wa37 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 wa38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut vastuut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf58 y18f4 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf59 y18f4 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x981 y1873 w9c7 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5a y1873 wa39 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs875\">Ehdolliset v<span class=\"_ _d\"></span>elat liittyv\u00e4<span class=\"_ _0\"></span>t Kalmarin ta<span class=\"_ _0\"></span>vanomaisen liik<span class=\"_ _d\"></span>etoiminnan yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs876\">antamiin takuisiin tuo<span class=\"_ _d\"></span>tteiden ja pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>elujen toimittamisesta. T<span class=\"_ _6\"></span>akauksia anne<span class=\"_ _0\"></span>taan eri </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs877\">tav<span class=\"_ _d\"></span>oilla, mukaan lukien suora<span class=\"_ _0\"></span>t takauk<span class=\"_ _0\"></span>set, pankkitakauk<span class=\"_ _d\"></span>set ja suoritustakauk<span class=\"_ _0\"></span>set. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs878\">Useat k<span class=\"_ _d\"></span>onsernin yhti\u00f6t o<span class=\"_ _d\"></span>vat osapuolena ta<span class=\"_ _0\"></span>vanomaisen liik<span class=\"_ _d\"></span>etoiminnan yh<span class=\"_ _0\"></span>te<span class=\"_ _d\"></span>ydess\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs879\">syn<span class=\"_ _0\"></span>tyneiss\u00e4 kant<span class=\"_ _d\"></span>eissa ja vaateissa. V<span class=\"_ _2\"></span>aikka n\u00e4iden lopputulosta ei v<span class=\"_ _d\"></span>oida tarkasti </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws14 gs87a\">ennak<span class=\"_ _0\"></span>oida kaikil<span class=\"_ _d\"></span>ta osin, niiden ei odote<span class=\"_ _0\"></span>ta aiheutta<span class=\"_ _0\"></span>van merkitt\u00e4<span class=\"_ _d\"></span>v\u00e4\u00e4 tappiota k<span class=\"_ _d\"></span>onsernille.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "sit<span class=\"_ _d\"></span>oumukse<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span>sitoumuk<span class=\"_ _d\"></span>set Sitoumuk<span class=\"_ _d\"></span>set liittyv\u00e4t sopimuk<span class=\"_ _0\"></span>siin tai sitoumuk<span class=\"_ _d\"></span>siin taloudellisen v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>een ottamisek<span class=\"_ _d\"></span>si vastaan  <span class=\"_ _9d\"></span> <span class=\"_ _5\"></span>tulev<span class=\"_ _d\"></span>aisuud<span class=\"_ _4\"></span>essa tai n<span class=\"_ _0\"></span>ykyisiin v<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>voitt<span class=\"_ _0\"></span>eisiin, joita ei ole kirjattu taseeseen.<span class=\"_ _2e6\"> </span> sitoumuk<span class=\"_ _d\"></span>set<span class=\"_ _2e6\"> </span><table class=\"s wa33 hbb\" id=\"_de88929e-3c7f-4e61-a49f-6250e8807a52\"><tr><td class=\"c n x18b y1990 w1e ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc2 wsd5\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf52 y1990 w9ee ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc4 wsd7\">31.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf53 y1990 wa17 ha4\"><div class=\"t m0 x188 h17 y184d ff10 fsb fc3 sc0 lsc5 wsd8\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18a7 wa34 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">Asiakasr<span class=\"_ _0\"></span>ahoitus<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf54 y18a7 wa35 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls22 ws35\">14,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf55 y18a7 w10b ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsa2 wsb5\">8,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1992 wa36 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">T<span class=\"_ _2\"></span>aseen ulk<span class=\"_ _0\"></span>opuoliset<span class=\"_ _d\"></span> vuokravast<span class=\"_ _0\"></span>uut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf56 y1992 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf57 y1992 wa37 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y18f4 wa38 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls20 ws33\">Muut vastuut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf58 y18f4 w410 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">0,6<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf59 y18f4 w89 ha5\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">0<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w68 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls34 ws47\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x981 y1873 w9c7 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 ls54 ws6b\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5a y1873 wa39 ha5\"><div class=\"t m0 x188 h9 y1878 ff10 fs4 fc3 sc0 lsb2 wsc4\">9,6<span class=\"_ _2e6\"> </span></div></td></tr></table>Kalmar Oyj on ant<span class=\"_ _0\"></span>anut Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden normaaliin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>taan liittyvien sitoumust<span class=\"_ _d\"></span>en vakuudeksi takauk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>, joiden yhteism\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4 31.<span class=\"_ _2\"></span>12.2024 oli 121,<span class=\"_ _0\"></span>8 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: 144,3<span class=\"_ _d\"></span>) miljoonaa euroa.<span class=\"_ _2e6\"> </span><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs87c\">V<span class=\"_ _d\"></span>uokrasopimuksiin liittyv\u00e4<span class=\"_ _0\"></span>t sitoumuk<span class=\"_ _d\"></span>set sis\u00e4l<span class=\"_ _0\"></span>t\u00e4v<span class=\"_ _d\"></span>\u00e4t taseen ulk<span class=\"_ _0\"></span>opuolisiin ja viel\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs87d\">alkamatt<span class=\"_ _d\"></span>omiin taseelle kirjattaviin vuokr<span class=\"_ _0\"></span>asopimuksiin liittyvi\u00e4 sit<span class=\"_ _0\"></span>oumuksia sek\u00e4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs87e\">j\u00e4\u00e4nn\u00f6sarvoriski\u00e4 liitty<span class=\"_ _d\"></span>en laitteisiin, jotka on m<span class=\"_ _d\"></span>y<span class=\"_ _4\"></span>yty asiakasrahoitusj\u00e4rjestel<span class=\"_ _d\"></span>yin\u00e4 ja </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs87f\">k\u00e4sit<span class=\"_ _0\"></span>el<span class=\"_ _d\"></span>ty vuo<span class=\"_ _4\"></span>krasopimuk<span class=\"_ _d\"></span>sina.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "<div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs872\">Kalmar Oyj on ant<span class=\"_ _0\"></span>anut Kalmar<span class=\"_ _2\"></span>-yhti\u00f6iden normaaliin liik<span class=\"_ _d\"></span>etoimin<span class=\"_ _0\"></span>taan liittyvien </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gsff\">sitoumust<span class=\"_ _d\"></span>en vakuudeksi takauk<span class=\"_ _d\"></span>sia<span class=\"_ _4\"></span>, joiden yhteism\u00e4\u00e4r<span class=\"_ _d\"></span>\u00e4 31.<span class=\"_ _2\"></span>12.2024 oli 121,<span class=\"_ _0\"></span>8 (<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.2023: </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs873\">144,3<span class=\"_ _d\"></span>) miljoonaa euroa.<span class=\"_ _2e6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "<div class=\"t m0 h8b ff10 fs28 fc2 sc0 ls0 ws0 gs881\">9<span class=\"_ _d\"></span>.3 L\u00e4hipiiritapah<span class=\"_ _0\"></span>tumat<span class=\"_ _2e6\"> </span></div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs883\">Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4st\u00e4 30<span class=\"_ _d\"></span>. k<span class=\"_ _d\"></span>es\u00e4<span class=\"_ _4\"></span>kuuta 202<span class=\"_ _d\"></span>4 alkaen k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs884\">l\u00e4hipiiriin kuuluva<span class=\"_ _d\"></span>t emoyhti\u00f6 sek\u00e4 tyt<span class=\"_ _0\"></span>\u00e4ryritykset ja osakkuus<span class=\"_ _d\"></span>yritys. L\u00e4hipiiriin </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs885\">luetaan m<span class=\"_ _d\"></span>y\u00f6s hallitus, t<span class=\"_ _0\"></span>oimitusjohtaja ja muut johtoryhm\u00e4n j\u00e4senet, n\u00e4iden l\u00e4heiset </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs886\">perheenj\u00e4senet sek\u00e4 yht<span class=\"_ _0\"></span>eis\u00f6t, joissa edell\u00e4 mainitut henkil<span class=\"_ _0\"></span>\u00f6t k\u00e4<span class=\"_ _d\"></span>ytt\u00e4v\u00e4t v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs887\">tai v\u00e4lil<span class=\"_ _0\"></span>lisesti m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taa. Lis\u00e4k<span class=\"_ _0\"></span>si l\u00e4hipiiriin kuuluva<span class=\"_ _0\"></span>t Kalmarin osakk<span class=\"_ _d\"></span>eenomistajat, </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs888\">jotka omista<span class=\"_ _d\"></span>vat yli 20 prosen<span class=\"_ _0\"></span>ttia yhti\u00f6n osakk<span class=\"_ _d\"></span>eista tai kaikkien osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs889\">yhteenlask<span class=\"_ _d\"></span>etusta \u00e4\u00e4nim\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs88b\">Liik<span class=\"_ _d\"></span>etapahtuma<span class=\"_ _d\"></span>t Cargot<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin kanssa </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs88c\">Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4n asti k<span class=\"_ _d\"></span>onsernin l\u00e4hipiiriin kuuluivat C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs88d\">Oyj ja Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin Kalmariin kuuluma<span class=\"_ _0\"></span>ttomat yk<span class=\"_ _d\"></span>sik\u00f6<span class=\"_ _0\"></span>t. Liik<span class=\"_ _d\"></span>etapahtumat </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs88e\">Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin kanssa jakautumisen t\u00e4<span class=\"_ _0\"></span>yt\u00e4nt<span class=\"_ _d\"></span>\u00f6\u00f6npano<span class=\"_ _4\"></span>p\u00e4iv<span class=\"_ _0\"></span>\u00e4\u00e4n asti on esite<span class=\"_ _0\"></span>tty </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs88f\">alla ole<span class=\"_ _d\"></span>vassa tauluk<span class=\"_ _d\"></span>ossa. </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs890\">T<span class=\"_ _d\"></span>\u00e4rkeimm\u00e4<span class=\"_ _d\"></span>t liike<span class=\"_ _0\"></span>tapahtumat  Car<span class=\"_ _d\"></span>gotec-k<span class=\"_ _d\"></span>onsernin kanssa k<span class=\"_ _0\"></span>oostuva<span class=\"_ _0\"></span>t k<span class=\"_ _d\"></span>eskitetysti </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs891\">tuot<span class=\"_ _0\"></span>etuista pal<span class=\"_ _d\"></span>v<span class=\"_ _0\"></span>eluista, jotka on esit<span class=\"_ _d\"></span>etty hallinnon kuluina ja liik<span class=\"_ _d\"></span>etoiminnan muina </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs892\">tuott<span class=\"_ _0\"></span>oina. Rahoitustuot<span class=\"_ _0\"></span>ot ja -kulut k<span class=\"_ _d\"></span>oostuva<span class=\"_ _0\"></span>t k<span class=\"_ _0\"></span>onsernitilisaamisten ja v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>ojen </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs893\">sek\u00e4 muiden carv<span class=\"_ _0\"></span>e-out -tal<span class=\"_ _0\"></span>oudellisiin tiet<span class=\"_ _d\"></span>oihin sis\u00e4ltyvien k<span class=\"_ _d\"></span>orollist<span class=\"_ _0\"></span>en saamisten ja </div><div class=\"t m0 h8c ff12 fs29 fc2 sc0 ls0 ws0 gs894\">v<span class=\"_ _0\"></span>elk<span class=\"_ _d\"></span>oj<span class=\"_ _4\"></span>en k<span class=\"_ _d\"></span>oroista.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s wa3a h120\" id=\"_4ab738d6-1c25-4c47-b08b-a6afc4a6c437\"><tr><td class=\"c n x18b y1cbf wa3b ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls152 ws16e\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5b y1cbf wa3c ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls153 ws16f\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201330<span class=\"_ _d\"></span>.6<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _d\"></span>4</div></td><td class=\"c n xf5c y1cbf wa3d ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls154 ws170\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u201331.<span class=\"_ _2\"></span>12.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc0 wa3e h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls155 ws171\">Liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5d y1cc0 w45 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls156 ws172\">0,4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5e y1cc0 w716 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls156 ws172\">0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc1 wa3f h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>j\u00e4 s<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span>ritte<span class=\"_ _4\"></span>ita va<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span>avat ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf5f y1cc1 wa40 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls157 ws173\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf60 y1cc1 w8bf h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls156 ws172\">-0,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc2 wa41 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls158 ws174\">Hallin<span class=\"_ _4\"></span>non kulut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf61 y1cc2 wa42 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls159 ws175\">-2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf62 y1cc2 w3a2 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15a ws176\">-<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc3 wa43 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15b ws177\">Liik<span class=\"_ _d\"></span>et<span class=\"_ _0\"></span>oiminnan muut<span class=\"_ _d\"></span> tuot<span class=\"_ _d\"></span>ot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf63 y1cc3 w34f h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15c ws178\">6,2<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf64 y1cc3 w38 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15d ws179\">9,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc4 wa44 ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15e ws17a\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf65 y1cc4 w6b ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls156 ws172\">1<span class=\"_ _4\"></span>0,5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xc59 y1cc4 wa45 ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15f ws17b\">13<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc5 wa46 ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls158 ws174\">Rahoitusku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf66 y1cc5 wa47 ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls160 ws17c\">-<span class=\"_ _4\"></span>3<span class=\"_ _93\"></span>,1<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf67 y1cc5 w43e ha6\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls157 ws173\">-8<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 wa48 ha6\"><div class=\"t m0 x188 h8f y1cc6 ff10 fs2b fc3 sc0 ls161 ws17d\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf68 y1873 wa49 ha6\"><div class=\"t m0 x188 h8f y1cc6 ff10 fs2b fc3 sc0 ls162 ws17e\">-7,<span class=\"_ _93\"></span>5<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x266 y1873 w360 ha6\"><div class=\"t m0 x188 h8f y1cc6 ff10 fs2b fc3 sc0 ls15a ws176\">-2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs249\">Liik<span class=\"_ _d\"></span>etapahtuma<span class=\"_ _d\"></span>t osakkuusyritys Bruk<span class=\"_ _d\"></span>s Siwertel<span class=\"_ _d\"></span>l -konsernin k<span class=\"_ _d\"></span>anssa<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s wa4a h121\" id=\"_e4edb064-14c2-4330-b9b3-9615331841e8\"><tr><td></td><td class=\"c n x18b y1cc8 wa4b h122\"><div class=\"t m0 x188 h8d y1cc7 ff10 fs2a fc3 sc0 ls152 ws16e\">MEUR<span class=\"_ _178\"> </span><span class=\"ls153 ws16f\">1.<span class=\"_ _d\"></span>1.<span class=\"_ _d\"></span>\u20133<span class=\"_ _0\"></span>1.<span class=\"_ _d\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _d\"></span>4</span></div></td><td class=\"c n xf69 y1cc9 wa4c ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls154 ws170\">1.<span class=\"_ _2\"></span>1.\u2013<span class=\"_ _d\"></span>31.<span class=\"_ _2\"></span>12.20<span class=\"_ _d\"></span>23<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc3 wa3e ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls155 ws171\">Liik<span class=\"_ _d\"></span>evaih<span class=\"_ _0\"></span>to<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6a y1cc3 wa4d ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls157 ws173\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6b y1cc3 wa4d ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls157 ws173\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cca wa3f ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls0 ws0\">My<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ty<span class=\"_ _4\"></span>j\u00e4 s<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span>ritte<span class=\"_ _4\"></span>ita va<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span>avat ku<span class=\"_ _4\"></span>lut<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6c y1cca wa4e ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6d y1cca wa4d ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls157 ws173\">0,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cc5 wa44 ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls15e ws17a\">Ra<span class=\"_ _4\"></span>ho<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ust<span class=\"_ _4\"></span>uotot<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6e y1cc5 wa4e ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls0 ws0\">-<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x604 y1cc5 wa4f ha5\"><div class=\"t m0 x188 h8e y184d ff11 fs2b fc3 sc0 ls160 ws17c\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 wa48 ha5\"><div class=\"t m0 x188 h8f y1ccb ff10 fs2b fc3 sc0 ls161 ws17d\">Yhte<span class=\"_ _0\"></span>ens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf6f y1873 wa50 ha5\"><div class=\"t m0 x188 h8f y1ccb ff10 fs2b fc3 sc0 ls163 ws17f\">0,0<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf70 y1873 wa51 ha5\"><div class=\"t m0 x188 h8f y1ccb ff10 fs2b fc3 sc0 ls164 ws180\">0<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs899\">Liik<span class=\"_ _d\"></span>etapahtumat l\u00e4hipiirien k<span class=\"_ _0\"></span>anssa tapahtuv<span class=\"_ _0\"></span>at k\u00e4<span class=\"_ _0\"></span>yvin markkinahinnoin.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs89a\">Saamiset ja v<span class=\"_ _d\"></span>elat Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _d\"></span>onsernin kanssa<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs89b\">Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4st\u00e4  alk<span class=\"_ _0\"></span>aen liik<span class=\"_ _d\"></span>etapahtumat Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs89c\">kanssa eiv<span class=\"_ _0\"></span>\u00e4t ole l\u00e4hipiiritapahtumia. Seur<span class=\"_ _0\"></span>aav<span class=\"_ _0\"></span>at saamise<span class=\"_ _0\"></span>t ja v<span class=\"_ _0\"></span>elat Car<span class=\"_ _0\"></span>got<span class=\"_ _0\"></span>ec-k<span class=\"_ _d\"></span>onsernin </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs89d\">kanssa sis\u00e4l<span class=\"_ _d\"></span>tyv\u00e4t v<span class=\"_ _d\"></span>er<span class=\"_ _4\"></span>tailuk<span class=\"_ _0\"></span>auden lukuihin.<span class=\"_ _2e6\"> </span></div><div class=\"gs79\"><table class=\"s wa52 h123\" id=\"_2bd297c4-1b34-468b-96dd-0731caccb85c\"><tr><td class=\"c n x18b y1ccc wa3b ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls152 ws16e\">MEUR<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf71 y1ccc wa53 ha4\"><div class=\"t m0 x188 h8d y1cbe ff10 fs2a fc3 sc0 ls154 ws170\">31.<span class=\"_ _2\"></span>12.2<span class=\"_ _d\"></span>02<span class=\"_ _0\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ccd wa54 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15b ws177\">Johdannaisv<span class=\"_ _d\"></span>arat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x618 y1ccd wa55 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls165 ws181\">5,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cce wa56 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls15b ws177\">Lainasaamise<span class=\"_ _d\"></span>t ja muut<span class=\"_ _d\"></span> kor<span class=\"_ _0\"></span>ollise<span class=\"_ _d\"></span>t saamise<span class=\"_ _0\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n x24e y1cce wa57 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls166 ws182\">2,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1ccf wa58 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls167 ws183\">Myyntisaamiset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf72 y1ccf wa59 h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls157 ws173\">1<span class=\"_ _4\"></span>,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd0 wa5a h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls0 ws0\">M<span class=\"_ _4\"></span>uut ko<span class=\"_ _4\"></span>rottom<span class=\"_ _4\"></span>at sa<span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>ise<span class=\"_ _4\"></span>t<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf73 y1cd0 wa5b h115\"><div class=\"t m0 x188 h8e y194b ff11 fs2b fc3 sc0 ls168 ws184\">1,3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd1 wa5c ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitilisaamiset<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf74 y1cd1 wce ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2b ws3e\">289,9<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd2 wd6 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>rat<span class=\"_ _d\"></span> yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf75 y1cd2 wa5d ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lsc ws6a\">300,<span class=\"_ _4\"></span>3<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd3 wfe ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls21 ws34\">Johdannaisv<span class=\"_ _d\"></span>elat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf76 y1cd3 w115 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls96 wsac\">2<span class=\"_ _4\"></span>,6<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd4 wa5e ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Koroll<span class=\"_ _4\"></span>iset velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xa01 y1cd4 wa5f ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsb5 wsc6\">50<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd5 wa60 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls2a ws3d\">K<span class=\"_ _0\"></span>onsernitiliv<span class=\"_ _d\"></span>el<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf77 y1cd5 wa61 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls5c ws72\">6<span class=\"_ _4\"></span>2,7<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd6 w116 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls35 ws48\">Os<span class=\"_ _4\"></span>tovel<span class=\"_ _4\"></span>at<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf78 y1cd6 wa62 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsc ws6a\">5,0<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1cd7 w100 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 ls30 ws43\">Mu<span class=\"_ _4\"></span>ut korottom<span class=\"_ _4\"></span>at velat<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf79 y1cd7 w136 ha6\"><div class=\"t m0 x188 h8 y1851 ff11 fs4 fc3 sc0 lsad wsc0\">31,8<span class=\"_ _2e6\"> </span></div></td></tr><tr><td class=\"c n x18b y1873 w2f1 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 ls2b ws3e\">V<span class=\"_ _d\"></span>elat yhteens\u00e4<span class=\"_ _2e6\"> </span></div></td><td class=\"c n xf7a y1873 wa63 ha6\"><div class=\"t m0 x188 h9 y1854 ff10 fs4 fc3 sc0 lscd wse3\">1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>,1<span class=\"_ _2e6\"> </span></div></td></tr></table></div>Ennen jakautumisen t\u00e4<span class=\"_ _d\"></span>yt\u00e4nt\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4 K<span class=\"_ _d\"></span>a<span class=\"_ _4\"></span>lmarin carv<span class=\"_ _d\"></span>e-<span class=\"_ _4\"></span>out -<span class=\"_ _d\"></span>taloudellisiin tiet<span class=\"_ _0\"></span>oihin sis\u00e4l<span class=\"_ _d\"></span>tyneet juridiset yhti\u00f6t kuul<span class=\"_ _0\"></span>uiva<span class=\"_ _0\"></span>t Cargo<span class=\"_ _d\"></span>tec-k<span class=\"_ _0\"></span>onsernin k<span class=\"_ _0\"></span>eskite<span class=\"_ _0\"></span>ttyyn k<span class=\"_ _d\"></span>onsernitilij<span class=\"_ _4\"></span>\u00e4rjestel<span class=\"_ _d\"></span>yyn. T<span class=\"_ _d\"></span>\u00e4m\u00e4 ja muu lyh<span class=\"_ _0\"></span>ytaikainen rahoitus C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tecil<span class=\"_ _d\"></span>t\u00e4 on esite<span class=\"_ _0\"></span>tty l\u00e4hipiirisaamisina ja -v<span class=\"_ _d\"></span>elk<span class=\"_ _0\"></span>oina Cargo<span class=\"_ _d\"></span>teci\u00e4 vastaan. Jakautumisen t\u00e4yt\u00e4n<span class=\"_ _d\"></span>t\u00f6\u00f6npanop\u00e4iv\u00e4n\u00e4 30<span class=\"_ _d\"></span>.6<span class=\"_ _0\"></span>.202<span class=\"_ _d\"></span>4 j<span class=\"_ _4\"></span>\u00e4ljell\u00e4 ole<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t tase-er\u00e4t k<span class=\"_ _d\"></span>oostuivat p\u00e4\u00e4asiassa jakautumisesta johtuv<span class=\"_ _d\"></span>aan rakennej\u00e4rjestel<span class=\"_ _d\"></span>yyn liittyv\u00e4st\u00e4 l<span class=\"_ _d\"></span>yhytaikaisesta<span class=\"_ _2e6\"> </span>saamisesta ja jakautumiseen liittyv\u00e4st\u00e4 l<span class=\"_ _d\"></span>yhytaik<span class=\"_ _0\"></span>aisesta k<span class=\"_ _d\"></span>orollisesta v<span class=\"_ _d\"></span>elasta, jotka o<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t makse<span class=\"_ _0\"></span>ttu vuoden 202<span class=\"_ _0\"></span>4 k<span class=\"_ _d\"></span>olmannen vuosinel<span class=\"_ _4\"></span>j\u00e4nneksen aikana.<div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a0\">Ennen jakautumisen t\u00e4<span class=\"_ _d\"></span>yt\u00e4nt\u00f6\u00f6npanop\u00e4iv\u00e4\u00e4 C<span class=\"_ _0\"></span>argo<span class=\"_ _0\"></span>tec-k<span class=\"_ _d\"></span>onsernilla oli lis\u00e4ksi oman </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a1\">p\u00e4\u00e4oman eht<span class=\"_ _0\"></span>oisia tapahtumia Kalmarin k<span class=\"_ _0\"></span>anssa, jotka on esit<span class=\"_ _0\"></span>etty lask<span class=\"_ _d\"></span>elmassa </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a2\">k<span class=\"_ _d\"></span>onsernin oman p\u00e4\u00e4oman muutoksista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 hd ff10 fs7 fc2 sc0 ls0 ws0 gs8a3\">Muut l\u00e4hipiiritapahtuma<span class=\"_ _0\"></span>t </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a4\">Elokuun 2023 ja touk<span class=\"_ _d\"></span>okuun 202<span class=\"_ _0\"></span>4 v\u00e4lil<span class=\"_ _0\"></span>l\u00e4 Kalmar osti  ohjelmistok<span class=\"_ _d\"></span>ehityksen </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a5\">k<span class=\"_ _d\"></span>onsult<span class=\"_ _0\"></span>ointipal<span class=\"_ _d\"></span>vel<span class=\"_ _0\"></span>uita  ylimm\u00e4n johdon j\u00e4senen m\u00e4\u00e4r\u00e4ys<span class=\"_ _0\"></span>vallassa ol<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>ta </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a6\">yhteis\u00f6l<span class=\"_ _d\"></span>t\u00e4. Oste<span class=\"_ _0\"></span>ttujen pal<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>eluiden yht<span class=\"_ _0\"></span>eism\u00e4\u00e4r\u00e4 oli 0<span class=\"_ _d\"></span>,2 miljoonaa euroa vuoden 202<span class=\"_ _0\"></span>4 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a7\">ensimm\u00e4isell\u00e4 vuosipuolisk<span class=\"_ _d\"></span>olla ja 0,<span class=\"_ _2\"></span>1 miljoonaa eur<span class=\"_ _0\"></span>oa vuonna 2023.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a8\">Hallituk<span class=\"_ _0\"></span>sen, toimitusjohtajan ja muiden joht<span class=\"_ _0\"></span>oryhm\u00e4n j\u00e4senten ty<span class=\"_ _d\"></span>\u00f6suhde-<span class=\"_ _4\"></span>etuude<span class=\"_ _0\"></span>t on </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8a9\">esite<span class=\"_ _0\"></span>tty liite<span class=\"_ _d\"></span>tied<span class=\"_ _4\"></span>ossa 3.<span class=\"_ _0\"></span>3, Johdon palkitseminen.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8aa\">Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit l\u00e4hipiirien kanssa on kuvattu liit<span class=\"_ _d\"></span>etiedossa 7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1, </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8ab\">Y<span class=\"_ _d\"></span>rityshankinna<span class=\"_ _d\"></span>t ja -myynnit. </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 lsa ws0 gs8ac\">Kalmarilla ei ole ol<span class=\"_ _0\"></span>lut l\u00e4hipiirin kanssa merkitt\u00e4<span class=\"_ _0\"></span>vi\u00e4 liik<span class=\"_ _d\"></span>etapahtumia yll\u00e4 esite<span class=\"_ _d\"></span>ttyj<span class=\"_ _4\"></span>en lis\u00e4k<span class=\"_ _0\"></span>si. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "9<span class=\"_ _d\"></span>.3 L\u00e4hipiiritapah<span class=\"_ _0\"></span>tumat<span class=\"_ _2e6\"> </span>Jakautumisen t\u00e4yt<span class=\"_ _0\"></span>\u00e4nt<span class=\"_ _0\"></span>\u00f6\u00f6npanop\u00e4iv\u00e4st\u00e4 30<span class=\"_ _d\"></span>. k<span class=\"_ _d\"></span>es\u00e4<span class=\"_ _4\"></span>kuuta 202<span class=\"_ _d\"></span>4 alkaen k<span class=\"_ _d\"></span>onsernin l\u00e4hipiiriin kuuluva<span class=\"_ _d\"></span>t emoyhti\u00f6 sek\u00e4 tyt<span class=\"_ _0\"></span>\u00e4ryritykset ja osakkuus<span class=\"_ _d\"></span>yritys. L\u00e4hipiiriin luetaan m<span class=\"_ _d\"></span>y\u00f6s hallitus, t<span class=\"_ _0\"></span>oimitusjohtaja ja muut johtoryhm\u00e4n j\u00e4senet, n\u00e4iden l\u00e4heiset perheenj\u00e4senet sek\u00e4 yht<span class=\"_ _0\"></span>eis\u00f6t, joissa edell\u00e4 mainitut henkil<span class=\"_ _0\"></span>\u00f6t k\u00e4<span class=\"_ _d\"></span>ytt\u00e4v\u00e4t v<span class=\"_ _d\"></span>\u00e4litt\u00f6m\u00e4sti tai v\u00e4lil<span class=\"_ _0\"></span>lisesti m\u00e4\u00e4r\u00e4<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>val<span class=\"_ _d\"></span>taa. Lis\u00e4k<span class=\"_ _0\"></span>si l\u00e4hipiiriin kuuluva<span class=\"_ _0\"></span>t Kalmarin osakk<span class=\"_ _d\"></span>eenomistajat, jotka omista<span class=\"_ _d\"></span>vat yli 20 prosen<span class=\"_ _0\"></span>ttia yhti\u00f6n osakk<span class=\"_ _d\"></span>eista tai kaikkien osakk<span class=\"_ _d\"></span>eid<span class=\"_ _4\"></span>en yhteenlask<span class=\"_ _d\"></span>etusta \u00e4\u00e4nim\u00e4\u00e4r<span class=\"_ _0\"></span>\u00e4st\u00e4.<span class=\"_ _2e6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "<div class=\"t m0 h8b ff10 fs28 fc2 sc0 ls0 ws0 gs8ae\">9<span class=\"_ _d\"></span>.<span class=\"_ _d\"></span>4 Tilikauden j\u00e4lk<span class=\"_ _d\"></span>eiset tapahtuma<span class=\"_ _d\"></span>t<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8b0\">Kalmarin hallitus on 12<span class=\"_ _0\"></span>.2.2025 p\u00e4\u00e4tt\u00e4n<span class=\"_ _d\"></span>yt osakepalkkioiden maksamisest<span class=\"_ _0\"></span>a pitk\u00e4n </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8b1\">aikav<span class=\"_ _d\"></span>\u00e4lin kannustinohjelmien perusteella sek\u00e4 p\u00e4\u00e4<span class=\"_ _0\"></span>tt\u00e4nyt uusien osak<span class=\"_ _d\"></span>epohjaisten </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8b2\">pitk\u00e4n aika<span class=\"_ _0\"></span>v\u00e4lin k<span class=\"_ _0\"></span>annustinj\u00e4rjestelmien perustamisesta. Lis\u00e4<span class=\"_ _0\"></span>tiet<span class=\"_ _0\"></span>oja l\u00f6<span class=\"_ _d\"></span>yty<span class=\"_ _4\"></span>y 12.2.2025 </div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs8b3\">julkaistuista p\u00f6rssitiedo<span class=\"_ _d\"></span>tteista.<span class=\"_ _2e6\"> </span></div><div class=\"t m0 ha ff12 fs5 fc2 sc0 ls0 ws0 gs89d\">Kat<span class=\"_ _0\"></span>sauskauden j\u00e4lkeen ei ol<span class=\"_ _0\"></span>lut muita olennaisia tapah<span class=\"_ _0\"></span>tumia.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "fi",
    "entity": "scheme:636700Z25ZQXLMZ3CY73",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}