Hi @Investco_Sampsa!
Regarding my actual question about that latest blog post ( [Pääomarahastoihin sijoittaminen ja verotuksen sudenkuopat - Inderes]
Let’s assume a company has invested in a closed-end fund structured as a limited partnership (KY), with a lifespan of, for example, 15 years. Distributed profits are then tax-exempt income, and the share of the limited partnership’s (KY’s) profit is reported as taxable income. The fund unit cannot be sold; instead, there is a commitment to hold it, and part of the commitment is still unpaid.
Is it justified, in accounting, to treat such a fund unit as part of fixed assets? If the unit is part of fixed asset investments, how should it be reported for tax purposes: is it an operating asset or another type of investment?
Or can the value of such an investment be reported as part of current assets, like other so-called normal investments such as listed shares? How is the valuation of the investment then carried out? Is an initial impairment loss normally a tax-deductible expense?