Profit bonus item

Under the Act on Personnel Funds (814/1989), a "profit bonus item" is a sum of money which is substantially determined in a company from the operating profit according to an income statement or comparable internal accounting calculation, plus depreciation, or from an item after that calculation, indicating the profitability of operations and possibly from other indicators of the company's operating efficiency, and in a government agency from bonuses in accordance with its bonus system.

Statistics using the definition

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus